Virk Raamatupidamine OÜ is a OÜ based in Tartu linn, registry code 11537358, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €25 141 with 2 employees.
Turnover
25 141 €
↑ 12.6%vs Q2 2026
State taxes
10 256 €
↑ 67.9%vs Q2 2026
Labour taxes
2 347 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202625 141 €
above 77% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 174 €
above 53% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202586 827 €
above 90% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-3.8 %
above 18% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 25 141 € · +12.6% vs Q2 2026 · industry median 9 740 € · above 77% 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: 1 174 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 53% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 10 256 € · +67.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
25 141
10 256
2 347
2
Q2 2026
22 335
6 110
2 346
2
Q1 2026
22 606
8 266
2 438
2
Q4 2025
20 226
5 855
2 625
2
Q3 2025
22 280
10 938
2 626
2
Q2 2025
22 651
7 365
2 625
2
Q1 2025
19 730
9 208
3 350
2
Q4 2024
18 416
5 872
2 312
2
Q3 2024
88 637
9 098
2 970
2
Q2 2024
20 223
6 171
2 169
2
Q1 2024
16 737
5 464
2 253
2
Q4 2023
18 336
7 058
2 503
3
Q3 2023
19 006
7 533
2 676
2
Q2 2023
18 658
5 391
2 162
2
Q1 2023
17 029
5 890
1 934
2
Q4 2022
16 296
3 498
1 482
2
Q3 2022
30 339
10 557
3 693
2
Q2 2022
36 098
10 205
3 333
3
Q1 2022
33 944
17 414
3 433
3
Labour taxes per employee per month
391 €
Turnover per employee in the quarter
12 571 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 86 827 € · +14.5% vs 2024 · industry median 12 784 € · above 90% 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: -3 293 € · −125.5% vs 2024 · industry median 1 062 € · above 8% 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: -3.8 % · −20.8 pp vs the year before · industry median 14.8 % · above 18% 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, € thousand 2025: 99 086 € · −21.4% vs 2024Equity, € thousand 2025: 92 517 € · −21.5% 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
86 827
-3 293
22 495
99 086
92 517
1
2024
75 821
12 903
20 844
126 028
117 814
1
2023
73 595
18 530
19 702
131 449
127 492
1
2022
109 717
40 934
27 560
135 863
132 565
1
2021
129 901
63 454
29 480
113 703
99 631
1
2020
119 406
71 384
27 166
103 662
98 741
1
2019
109 794
42 868
25 966
39 984
27 357
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
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
-3.8 %
Net profit / revenue
Return on equity (ROE)
-3.6 %
Net profit / equity
Return on assets (ROA)
-3.3 %
Net profit / assets
Equity ratio
93.4 %
Equity / assets
Debt ratio
6.6 %
Liabilities / assets
Current ratio
1.43
Current assets / current liabilities
Revenue per employee
86 827 €
Revenue / average full-time employees
Labour cost per employee per month
1 875 €
Labour costs / employees / 12 months (incl. employer taxes)
