OÜ ELME AKTIVA is a OÜ based in Pärnu linn, registry code 11524120, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 580 with 1 employees.
Turnover
1 580 €
↑ 3.3%vs Q2 2026
State taxes
541 €
↑ 20.8%vs Q2 2026
Labour taxes
251 €
↑ 0.4%vs Q2 2026
Employees
1
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20261 580 €
above 15% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee251 €
above 13% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 20259 860 €
above 45% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-26.4 %
above 9% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 580 € · +3.3% vs Q2 2026 · industry median 9 740 € · above 15% 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.
Labour taxes per employee, € Q3 2026: 251 € · +100.8% vs Q2 2026 · industry median 1 122 € · above 13% 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: 1 · −50.0% vs Q2 2026State taxes, € Q3 2026: 541 € · +20.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
1 580
541
251
1
Q2 2026
1 530
448
250
2
Q1 2026
6 330
1 533
248
2
Q4 2025
1 350
454
203
2
Q3 2025
1 395
1 342
1 127
2
Q2 2025
1 385
1 280
1 091
2
Q1 2025
2 601
1 543
1 112
2
Q4 2024
1 773
1 383
1 122
2
Q3 2024
5 369
2 006
955
2
Q2 2024
1 414
954
743
2
Q1 2024
5 663
2 037
1 013
2
Q4 2023
1 710
1 353
1 154
2
Q3 2023
2 855
1 259
823
2
Q2 2023
6 078
1 934
908
2
Q1 2023
2 015
992
734
2
Q4 2022
1 590
949
791
2
Q3 2022
3 115
1 240
791
2
Q2 2022
3 275
1 329
791
2
Q1 2022
3 295
1 300
762
2
Labour taxes per employee per month
84 €
Turnover per employee in the quarter
1 580 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 9 860 € · −11.5% vs 2024 · industry median 12 784 € · above 45% 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: -2 601 € · −25.2% vs 2024 · industry median 1 062 € · above 9% 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: -26.4 % · −7.7 pp vs the year before · industry median 14.8 % · above 9% 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: 5 340 € · −28.8% vs 2024Equity, € 2025: 211 € · −92.5% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
9 860
-2 601
11 310
5 340
211
1
2024
11 143
-2 077
11 700
7 497
2 812
1
2023
16 370
322
13 810
7 959
4 889
1
2022
11 205
-2 635
11 303
5 098
4 567
1
2021
12 417
87
10 237
7 732
7 201
1
2020
12 436
307
9 473
7 617
7 114
1
2019
13 154
77
9 845
7 382
6 807
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
0
2013
—
—
—
—
—
0
2012
—
—
—
—
—
0
2011
—
—
—
—
—
0
2010
—
—
—
—
—
0
2009
—
—
—
—
—
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
-26.4 %
Net profit / revenue
Return on equity (ROE)
-1 232.7 %
Net profit / equity
Return on assets (ROA)
-48.7 %
Net profit / assets
Equity ratio
4.0 %
Equity / assets
Debt ratio
96.0 %
Liabilities / assets
Current ratio
1.02
Current assets / current liabilities
Revenue per employee
9 860 €
Revenue / average full-time employees
Labour cost per employee per month
943 €
Labour costs / employees / 12 months (incl. employer taxes)
