Villems & Partnerid OÜ
Active Registry code 11417826
OÜ Tallinn Registered 29 Aug 2007
Villems & Partnerid OÜ is a OÜ based in Tallinn, registry code 11417826, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €155 200 with 3 employees.
Turnover
155 200 €
↑ 6.3% vs Q2 2026
State taxes
53 004 €
↑ 7.0% vs Q2 2026
Labour taxes
19 419 €
↑ 18.5% vs Q2 2026
Employees
3
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 155 200 €above 98% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 6 473 €above 98% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 351 300 €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 13.9 %above 49% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 155 200 | 53 004 | 19 419 | 3 |
| Q2 2026 | 146 000 | 49 531 | 16 387 | 3 |
| Q1 2026 | 42 700 | 24 674 | 15 753 | 3 |
| Q4 2025 | 15 600 | 17 119 | 14 395 | 3 |
| Q3 2025 | 133 900 | 50 043 | 22 589 | 3 |
| Q2 2025 | 134 400 | 46 641 | 17 761 | 3 |
| Q1 2025 | 53 000 | 27 954 | 17 123 | 3 |
| Q4 2024 | 32 500 | 27 664 | 14 543 | 3 |
| Q3 2024 | 128 850 | 50 379 | 19 167 | 3 |
| Q2 2024 | 126 250 | 42 876 | 17 004 | 3 |
| Q1 2024 | 62 850 | 26 505 | 14 846 | 3 |
| Q4 2023 | 30 150 | 23 105 | 12 744 | 3 |
| Q3 2023 | 131 050 | 45 756 | 21 246 | 3 |
| Q2 2023 | 113 400 | 36 787 | 15 933 | 3 |
| Q1 2023 | 60 950 | 26 053 | 14 968 | 4 |
| Q4 2022 | 31 600 | 17 959 | 12 789 | 4 |
| Q3 2022 | 105 400 | 31 395 | 13 479 | 4 |
| Q2 2022 | 82 850 | 33 617 | 16 064 | 4 |
| Q1 2022 | 56 050 | 25 560 | 16 231 | 4 |
Labour taxes per employee per month
2 158 €
Turnover per employee in the quarter
51 733 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 351 300 | 48 850 | 166 832 | 94 733 | 79 395 | 3 |
| 2024 | 351 500 | 79 478 | 151 798 | 129 878 | 104 725 | 3 |
| 2023 | 336 500 | 68 771 | 148 331 | 114 252 | 83 658 | 4 |
| 2022 | 270 750 | 17 454 | 137 308 | 62 787 | 34 825 | 5 |
| 2021 | 267 740 | 43 554 | 126 151 | 74 408 | 56 407 | 4 |
| 2020 | 305 611 | -912 | 182 749 | 97 329 | 18 092 | 7 |
| 2019 | 324 323 | 33 007 | 180 382 | 67 279 | 51 000 | 8 |
| 2018 | — | — | — | — | — | 7 |
| 2017 | — | — | — | — | — | 7 |
| 2016 | — | — | — | — | — | 6 |
| 2015 | — | — | — | — | — | 5 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 4 |
| 2012 | — | — | — | — | — | 5 |
| 2011 | — | — | — | — | — | 4 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
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
13.9 %
Net profit / revenue
Return on equity (ROE)
61.5 %
Net profit / equity
Return on assets (ROA)
51.6 %
Net profit / assets
Equity ratio
83.8 %
Equity / assets
Debt ratio
16.2 %
Liabilities / assets
Current ratio
5.69
Current assets / current liabilities
Revenue per employee
117 100 €
Revenue / average full-time employees
Labour cost per employee per month
4 634 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Oct 2024 – 30 Sep 2025 | 30 Mar 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Oct 2023 – 30 Sep 2024 | 28 Mar 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Oct 2022 – 30 Sep 2023 | 29 Mar 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Oct 2021 – 30 Sep 2022 | 31 Mar 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Oct 2020 – 30 Sep 2021 | 29 Mar 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Oct 2019 – 30 Sep 2020 | 31 Mar 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Oct 2018 – 30 Sep 2019 | 31 Mar 2020 | Company’s own | e-Äriregister |
Board
- Toomas VillemsBoard member · since 29 Aug 2007
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Toomas VillemsNatural person · 12 000 €
Beneficial owners
- Toomas VillemsDirect ownership · since 3 Sep 2018
Founders and other persons
- Taavo SavikFounder · 22 500 € · 29 Aug 2007
- Toomas VillemsFounder · 22 500 € · 29 Aug 2007
- IMG Äriteenused OÜFounder · 5 000 € · 29 Aug 2007
Related companies
Activities (EMTAK)
- 69201Auditing Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10111619 / 20 19 Nov 2025 |
Amendment entry | In force 19 Nov 2025 |
||
| Ä 10111619 / 19 16 Mar 2023 |
Amendment entry | In force 16 Mar 2023 |
||
| Ä 10111619 / 18 22 Mar 2021 |
Amendment entry | In force 22 Mar 2021 |
||
| Ä 10111619 / M3 17 Mar 2021 |
Ruling to eliminate deficiencies | 1 Apr 2021 | Deficiencies eliminated 22 Mar 2021 |
|
| Ä 10111619 / 17 20 Nov 2020 |
Amendment entry | In force 20 Nov 2020 |
||
| Ä 10111619 / 16 27 Jul 2020 |
Amendment entry | In force 27 Jul 2020 |
||
| Ä 10111619 / 15 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10111619 / 14 30 Nov 2017 |
Amendment entry | In force 30 Nov 2017 |
||
| Ä 10111619 / 13 14 Sep 2017 |
Amendment entry | In force 14 Sep 2017 |
||
| Ä 10111619 / 12 16 Sep 2016 |
Amendment entry | In force 16 Sep 2016 |
||
| Ä 10111619 / 11 5 May 2014 |
Amendment under Commercial Code § 525 (2) | In force 5 May 2014 |
||
| Ä 10111619 / 10 10 Feb 2014 |
Amendment entry | In force 10 Feb 2014 |
||
| Ä 10111619 / 9 7 Nov 2013 |
Amendment entry | In force 7 Nov 2013 |
||
| Ä 10111619 / 8 15 Feb 2012 |
Amendment entry | In force 15 Feb 2012 |
||
| Ä 10111619 / M2 22 Jan 2012 |
Ruling to eliminate deficiencies | 16 Mar 2012 | Deficiencies eliminated 8 Feb 2012 |
|
| Ä 10111619 / 7 26 Sep 2011 |
Amendment entry | In force 26 Sep 2011 |
||
| Ä 10111619 / 6 21 Jan 2011 |
Amendment entry | In force 21 Jan 2011 |
||
| Ä 10111619 / 5 5 Jan 2011 |
Amendment entry | In force 5 Jan 2011 |
||
| Ä 10111619 / M1 31 Dec 2010 |
Ruling to eliminate deficiencies | 31 Jan 2011 | In force 31 Dec 2010 |
|
| Ä 10111619 / 4 12 Nov 2010 |
Amendment under Commercial Code § 525 (2) | In force 12 Nov 2010 |
||
| Ä 111619 / 3 25 Jan 2010 |
Amendment under Commercial Code § 525 (2) | In force 25 Jan 2010 |
||
| Ä 111619 / 2 27 Jan 2009 |
Amendment entry | In force 27 Jan 2009 |
||
| Ä 111619 29 Aug 2007 |
First entry | In force 29 Aug 2007 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data