Spell Plus OÜ is a OÜ based in Viljandi linn, registry code 11633949, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €2 126 with 1 employees.
Turnover
2 126 €
↓ 25.3%vs Q2 2026
State taxes
639 €
↓ 23.5%vs Q2 2026
Labour taxes
269 €
↓ 11.5%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 20262 126 €
above 19% of companies
industry median 9 728 € · companies in the industry: 3 328
Labour taxes per employee269 €
above 13% of companies
industry median 1 122 € · companies in the industry: 3 121
Revenue · 20258 183 €
above 41% of companies
industry median 12 778 € · companies in the industry: 8 417
Net profit margin · 202518.5 %
above 55% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 2 126 € · −25.3% vs Q2 2026 · industry median 9 728 € · above 19% 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: 269 € · +77.0% 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: 639 € · −23.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
2 126
639
269
1
Q2 2026
2 845
835
304
2
Q1 2026
2 694
508
229
2
Q4 2025
2 316
462
158
1
Q3 2025
2 743
599
222
1
Q2 2025
2 039
380
71
1
Q1 2025
2 041
1 020
709
—
Q4 2024
2 581
873
538
2
Q3 2024
3 451
668
38
2
Q2 2024
2 704
663
551
2
Q1 2024
3 029
930
743
1
Q4 2023
4 319
1 003
644
1
Q3 2023
5 220
1 088
752
2
Q2 2023
15 810
2 622
636
2
Q1 2023
7 099
1 168
617
2
Q4 2022
13 052
2 118
836
2
Q3 2022
5 655
881
614
2
Q2 2022
5 382
706
410
2
Q1 2022
9 004
1 230
254
2
Labour taxes per employee per month
90 €
Turnover per employee in the quarter
2 126 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 8 183 € · −20.9% vs 2024 · industry median 12 778 € · above 41% 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: 1 516 € · +189.2% vs 2024 · industry median 1 061 € · above 54% 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: 18.5 % · +35.0 pp vs the year before · industry median 14.8 % · above 55% 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: 22 676 € · −0.3% vs 2024Equity, € 2025: 20 623 € · +7.9% 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
8 183
1 516
1 747
22 676
20 623
1
2024
10 344
-1 700
2 783
22 750
19 107
1
2023
28 570
6 709
10 416
27 822
20 807
1
2022
32 399
6 126
7 843
17 915
14 098
1
2021
22 508
448
7 421
11 077
7 973
1
2020
21 313
1 915
7 238
8 707
7 525
1
2019
20 603
2 094
7 744
6 924
5 610
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
2
2009
—
—
—
—
—
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
18.5 %
Net profit / revenue
Return on equity (ROE)
7.4 %
Net profit / equity
Return on assets (ROA)
6.7 %
Net profit / assets
Equity ratio
90.9 %
Equity / assets
Debt ratio
9.1 %
Liabilities / assets
Current ratio
2.07
Current assets / current liabilities
Revenue per employee
8 183 €
Revenue / average full-time employees
Labour cost per employee per month
146 €
Labour costs / employees / 12 months (incl. employer taxes)
