Osaühing Eelarve is a OÜ based in Kohtla-Järve linn, registry code 11381867, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €39 367 and 2 employees.
Turnover
—
State taxes
437 €
↑ 86.8%vs Q2 2026
Labour taxes
654 €
↑ 46.3%vs Q2 2026
Employees
2
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Labour taxes per employee327 €
above 16% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202539 367 €
above 80% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20259.2 %
above 42% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 327 € · +119.5% vs Q2 2026 · industry median 1 122 € · above 16% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · −33.3% vs Q2 2026State taxes, € Q3 2026: 437 € · +86.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
437
654
2
Q2 2026
—
234
447
3
Q1 2026
—
220
406
3
Q4 2025
—
209
359
3
Q3 2025
—
209
359
2
Q2 2025
—
275
427
2
Q1 2025
—
149
296
2
Q4 2024
—
157
294
2
Q3 2024
—
313
468
2
Q2 2024
—
313
407
2
Q1 2024
—
150
194
1
Q4 2023
—
320
378
1
Q3 2023
—
115
170
1
Q2 2023
—
12
59
1
Q1 2023
—
145
176
1
Q4 2022
—
212
254
1
Q3 2022
—
228
279
1
Q2 2022
—
222
254
1
Q1 2022
—
243
287
1
Labour taxes per employee per month
109 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 39 367 € · +5.8% vs 2024 · industry median 12 784 € · above 80% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 3 610 € · +224.9% vs 2024 · industry median 1 062 € · above 65% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 9.2 % · +16.9 pp vs the year before · industry median 14.8 % · above 42% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 12 824 € · +49.8% vs 2024Equity, € 2025: 10 219 € · +54.6% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
39 367
3 610
20 141
12 824
10 219
2
2024
37 210
-2 891
16 509
8 559
6 609
2
2023
36 586
6 534
9 459
10 674
9 500
1
2022
23 710
200
9 378
4 230
2 967
1
2021
18 496
137
8 231
3 938
2 767
1
2020
19 107
-258
8 172
6 943
2 630
1
2019
17 689
16
9 253
3 613
2 889
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2008
—
—
—
—
—
1
2007
—
—
—
—
—
1
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
9.2 %
Net profit / revenue
Return on equity (ROE)
35.3 %
Net profit / equity
Return on assets (ROA)
28.2 %
Net profit / assets
Equity ratio
79.7 %
Equity / assets
Debt ratio
20.3 %
Liabilities / assets
Current ratio
3.97
Current assets / current liabilities
Revenue per employee
19 684 €
Revenue / average full-time employees
Labour cost per employee per month
839 €
Labour costs / employees / 12 months (incl. employer taxes)
