TULEM PLUSS OÜ

Active Registry code 11440133 OÜ Iisaku alevik Registered 18 Dec 2007
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TULEM PLUSS OÜ is a OÜ based in Iisaku alevik, registry code 11440133, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €39 857 and 0 employees.

Turnover
—
State taxes
2 821 €
↓ 16.7% vs Q4 2025
Labour taxes
0 €
Employees
—

Q1 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 39 857 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 62.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2022 – Q1 2026
State taxes, € Q1 2026: 2 821 € · −16.7% vs Q4 2025
01 0002 0003 0004 000Q4 2022 Company: 326 €Q4·22Q1 2023 Company: 163 €Q2 2023 Company: 1 425 €Q2·23Q3 2023 Company: 1 250 €Q4 2023 Company: 1 250 €Q4·23Q2 2024 Company: 326 €Q3 2024 Company: 814 €Q3·24Q1 2025 Company: 1 410 €Q2 2025 Company: 564 €Q2·25Q3 2025 Company: 2 821 €Q4 2025 Company: 3 385 €Q4·25Q1 2026 Company: 2 821 €Q1·2601 0002 0003 0004 000Q4 2023 Company: 1 250 €Q2 2024 Company: 326 €Q2·24Q3 2024 Company: 814 €Q1 2025 Company: 1 410 €Q1·25Q2 2025 Company: 564 €Q3 2025 Company: 2 821 €Q3·25Q4 2025 Company: 3 385 €Q1 2026 Company: 2 821 €Q1·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q1 2026 — 2 821 — —
Q4 2025 — 3 385 — —
Q3 2025 — 2 821 — —
Q2 2025 — 564 — —
Q1 2025 — 1 410 — —
Q3 2024 — 814 — —
Q2 2024 — 326 — —
Q4 2023 — 1 250 — —
Q3 2023 — 1 250 — —
Q2 2023 — 1 425 — —
Q1 2023 — 163 — —
Q4 2022 — 326 — —
Q3 2022 — 488 — —
Q1 2022 — 175 — —

Financials by year

2016 – 2025
Revenue, € 2025: 39 857 € · +9.6% vs 2024 · industry median 12 784 € · above 80% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 30 288 € Industry median: 10 920 €20192020 Company: 37 377 € Industry median: 10 651 €20202021 Company: 38 744 € Industry median: 10 862 €20212022 Company: 39 958 € Industry median: 11 500 €20222023 Company: 34 021 € Industry median: 12 140 €20232024 Company: 36 363 € Industry median: 12 266 €20242025 Company: 39 857 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 30 288 € Industry median: 10 920 €20192020 Company: 37 377 € Industry median: 10 651 €2021 Company: 38 744 € Industry median: 10 862 €20212022 Company: 39 958 € Industry median: 11 500 €2023 Company: 34 021 € Industry median: 12 140 €20232024 Company: 36 363 € Industry median: 12 266 €2025 Company: 39 857 € Industry median: 12 784 €2025
  • 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: 25 004 € · −27.9% vs 2024 · industry median 1 062 € · above 91% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21 251 € Industry median: 1 072 €20192020 Company: 30 669 € Industry median: 1 156 €20202021 Company: 36 034 € Industry median: 1 164 €20212022 Company: 35 425 € Industry median: 1 042 €20222023 Company: 25 227 € Industry median: 1 210 €20232024 Company: 34 666 € Industry median: 987 €20242025 Company: 25 004 € Industry median: 1 062 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 21 251 € Industry median: 1 072 €20192020 Company: 30 669 € Industry median: 1 156 €2021 Company: 36 034 € Industry median: 1 164 €20212022 Company: 35 425 € Industry median: 1 042 €2023 Company: 25 227 € Industry median: 1 210 €20232024 Company: 34 666 € Industry median: 987 €2025 Company: 25 004 € Industry median: 1 062 €2025
  • 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: 62.7 % · −32.6 pp vs the year before · industry median 14.8 % · above 85% of the industry
0204060801002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 70.2 % Industry median: 15.7 %20192020 Company: 82.1 % Industry median: 17.8 %20202021 Company: 93.0 % Industry median: 17.9 %20212022 Company: 88.7 % Industry median: 16.2 %20222023 Company: 74.2 % Industry median: 16.9 %20232024 Company: 95.3 % Industry median: 15.0 %20242025 Company: 62.7 % Industry median: 14.8 %20250204060801002018 Company: — Industry median: —2019 Company: 70.2 % Industry median: 15.7 %20192020 Company: 82.1 % Industry median: 17.8 %2021 Company: 93.0 % Industry median: 17.9 %20212022 Company: 88.7 % Industry median: 16.2 %2023 Company: 74.2 % Industry median: 16.9 %20232024 Company: 95.3 % Industry median: 15.0 %2025 Company: 62.7 % Industry median: 14.8 %2025
  • 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, € thousand 2025: 139 272 € · −5.2% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 28 846 €20192020 Company: 47 422 €20202021 Company: 83 550 €20212022 Company: 112 799 €20222023 Company: 119 192 €20232024 Company: 146 858 €20242025 Company: 139 272 €20250501001502018 Company: —2019 Company: 28 846 €20192020 Company: 47 422 €2021 Company: 83 550 €20212022 Company: 112 799 €2023 Company: 119 192 €20232024 Company: 146 858 €2025 Company: 139 272 €2025
Equity, € thousand 2025: 137 862 € · −6.1% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 28 411 €20192020 Company: 47 080 €20202021 Company: 83 115 €20212022 Company: 112 464 €20222023 Company: 119 192 €20232024 Company: 146 858 €20242025 Company: 137 862 €20250501001502018 Company: —2019 Company: 28 411 €20192020 Company: 47 080 €2021 Company: 83 115 €20212022 Company: 112 464 €2023 Company: 119 192 €20232024 Company: 146 858 €2025 Company: 137 862 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 39 857 25 004 0 139 272 137 862 0
2024 36 363 34 666 0 146 858 146 858 0
2023 34 021 25 227 0 119 192 119 192 0
2022 39 958 35 425 0 112 799 112 464 0
2021 38 744 36 034 0 83 550 83 115 0
2020 37 377 30 669 0 47 422 47 080 0
2019 30 288 21 251 0 28 846 28 411 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 2
2012 — — — — — 1
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 1
2007 — — — — — 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
62.7 %
Net profit / revenue
Return on equity (ROE)
18.1 %
Net profit / equity
Return on assets (ROA)
18.0 %
Net profit / assets
Equity ratio
99.0 %
Equity / assets
Debt ratio
1.0 %
Liabilities / assets
Current ratio
98.77
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 28 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 22 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 9 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 7 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

  • FMJ OÜ
    Legal person · 10470409 · 2 556 €

Beneficial owners

  • Kaie Moisa
    Member of a senior management body (management or supervisory board) · since 21 Dec 2020

Founders and other persons

  • FMJ OÜ
    Founder · 40 000 € · 13 Dec 2007
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20040246 / 8
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20040246 / 7
23 Dec 2020
Amendment entry In force
23 Dec 2020
PDF
Ä 20040246 / 6
18 Dec 2020
Amendment entry In force
18 Dec 2020
PDF
Ä 20040246 / M3
11 Dec 2020
Ruling to eliminate deficiencies 31 Dec 2020 Deficiencies eliminated
18 Dec 2020
PDF
Ä 20040246 / M2
2 Dec 2020
Ruling to eliminate deficiencies 1 Jan 2021 Deficiencies eliminated
18 Dec 2020
PDF
Ä 20040246 / 5
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20040246 / 4
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20040246 / M1
9 Aug 2017
Procedural ruling In force
9 Aug 2017
PDF
Ä 20040246 / 3
13 Dec 2011
Amendment entry In force
13 Dec 2011
PDF
Ä 20040246 / 2
16 Sep 2010
Amendment entry In force
16 Sep 2010
PDF
Ä 40246
18 Dec 2007
First entry In force
18 Dec 2007
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data