Finance Art OÜ

Active Registry code 11896264 OÜ Tartu linn Registered 17 Feb 2010
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Finance Art OÜ is a OÜ based in Tartu linn, registry code 11896264, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €35 490 with 1 employees.

Turnover
35 490 €
↑ 71.7% vs Q2 2026
State taxes
9 793 €
↑ 90.6% vs Q2 2026
Labour taxes
2 720 €
↑ 1.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 35 490 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 2 720 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 115 121 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 49.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 35 490 € · +71.7% vs Q2 2026 · industry median 9 740 € · above 83% of the industry
010 00020 00030 00040 000Q4 2023 Company: 17 407 € Industry median: 8 379 €Q4·23Q1 2024 Company: 22 979 € Industry median: 8 662 €Q2 2024 Company: 27 565 € Industry median: 9 055 €Q2·24Q3 2024 Company: 34 072 € Industry median: 9 026 €Q4 2024 Company: 19 156 € Industry median: 8 663 €Q4·24Q1 2025 Company: 22 395 € Industry median: 8 739 €Q2 2025 Company: 19 200 € Industry median: 8 935 €Q2·25Q3 2025 Company: 22 792 € Industry median: 9 025 €Q4 2025 Company: 20 821 € Industry median: 8 820 €Q4·25Q1 2026 Company: 16 574 € Industry median: 9 182 €Q2 2026 Company: 20 673 € Industry median: 9 921 €Q2·26Q3 2026 Company: 35 490 € Industry median: 9 740 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 19 156 € Industry median: 8 663 €Q1 2025 Company: 22 395 € Industry median: 8 739 €Q1·25Q2 2025 Company: 19 200 € Industry median: 8 935 €Q3 2025 Company: 22 792 € Industry median: 9 025 €Q3·25Q4 2025 Company: 20 821 € Industry median: 8 820 €Q1 2026 Company: 16 574 € Industry median: 9 182 €Q1·26Q2 2026 Company: 20 673 € Industry median: 9 921 €Q3 2026 Company: 35 490 € Industry median: 9 740 €Q3·26
  • 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: 2 720 € · +1.1% vs Q2 2026 · industry median 1 122 € · above 85% of the industry
01 0002 0003 0004 000Q4 2023 Company: 2 334 € Industry median: 957 €Q4·23Q1 2024 Company: 3 396 € Industry median: 991 €Q2 2024 Company: 2 419 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 519 € Industry median: 1 020 €Q4 2024 Company: 2 277 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 481 € Industry median: 1 085 €Q2 2025 Company: 2 667 € Industry median: 1 115 €Q2·25Q3 2025 Company: 2 610 € Industry median: 1 126 €Q4 2025 Company: 2 581 € Industry median: 1 123 €Q4·25Q1 2026 Company: 3 717 € Industry median: 1 088 €Q2 2026 Company: 2 690 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 720 € Industry median: 1 122 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 277 € Industry median: 1 032 €Q1 2025 Company: 2 481 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 667 € Industry median: 1 115 €Q3 2025 Company: 2 610 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 581 € Industry median: 1 123 €Q1 2026 Company: 3 717 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 690 € Industry median: 1 096 €Q3 2026 Company: 2 720 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 9 793 € · +90.6% vs Q2 2026
05 00010 00015 000Q4 2023 Company: 4 326 €Q4·23Q1 2024 Company: 14 469 €Q2 2024 Company: 7 150 €Q2·24Q3 2024 Company: 8 246 €Q4 2024 Company: 4 578 €Q4·24Q1 2025 Company: 14 094 €Q2 2025 Company: 4 552 €Q2·25Q3 2025 Company: 6 256 €Q4 2025 Company: 4 716 €Q4·25Q1 2026 Company: 6 732 €Q2 2026 Company: 5 137 €Q2·26Q3 2026 Company: 9 793 €Q3·2605 00010 00015 000Q4 2024 Company: 4 578 €Q1 2025 Company: 14 094 €Q1·25Q2 2025 Company: 4 552 €Q3 2025 Company: 6 256 €Q3·25Q4 2025 Company: 4 716 €Q1 2026 Company: 6 732 €Q1·26Q2 2026 Company: 5 137 €Q3 2026 Company: 9 793 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 35 490 9 793 2 720 1
Q2 2026 20 673 5 137 2 690 1
Q1 2026 16 574 6 732 3 717 1
Q4 2025 20 821 4 716 2 581 1
Q3 2025 22 792 6 256 2 610 1
Q2 2025 19 200 4 552 2 667 1
Q1 2025 22 395 14 094 2 481 1
Q4 2024 19 156 4 578 2 277 1
Q3 2024 34 072 8 246 2 519 1
Q2 2024 27 565 7 150 2 419 1
Q1 2024 22 979 14 469 3 396 1
Q4 2023 17 407 4 326 2 334 1
Q3 2023 30 316 5 421 2 324 1
Q2 2023 25 219 5 567 2 385 1
Q1 2023 20 487 9 969 2 852 1
Q4 2022 27 785 5 052 1 973 1
Q3 2022 25 362 6 608 1 857 1
Q2 2022 14 420 3 660 1 852 1
Q1 2022 17 166 5 370 2 370 1
Labour taxes per employee per month
907 €
Turnover per employee in the quarter
35 490 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 115 121 € · +28.3% vs 2024 · industry median 12 784 € · above 92% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 10 920 €20192020 Company: 38 614 € Industry median: 10 651 €20202021 Company: 62 130 € Industry median: 10 862 €20212022 Company: 72 631 € Industry median: 11 500 €20222023 Company: 94 347 € Industry median: 12 140 €20232024 Company: 89 760 € Industry median: 12 266 €20242025 Company: 115 121 € Industry median: 12 784 €202502550751001252018 Company: — Industry median: —2019 Company: — Industry median: 10 920 €20192020 Company: 38 614 € Industry median: 10 651 €2021 Company: 62 130 € Industry median: 10 862 €20212022 Company: 72 631 € Industry median: 11 500 €2023 Company: 94 347 € Industry median: 12 140 €20232024 Company: 89 760 € Industry median: 12 266 €2025 Company: 115 121 € 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: 56 890 € · +35.3% vs 2024 · industry median 1 062 € · above 98% of the industry
020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 1 072 €20192020 Company: 7 425 € Industry median: 1 156 €20202021 Company: 19 855 € Industry median: 1 164 €20212022 Company: 36 407 € Industry median: 1 042 €20222023 Company: 50 796 € Industry median: 1 210 €20232024 Company: 42 036 € Industry median: 987 €20242025 Company: 56 890 € Industry median: 1 062 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: — Industry median: 1 072 €20192020 Company: 7 425 € Industry median: 1 156 €2021 Company: 19 855 € Industry median: 1 164 €20212022 Company: 36 407 € Industry median: 1 042 €2023 Company: 50 796 € Industry median: 1 210 €20232024 Company: 42 036 € Industry median: 987 €2025 Company: 56 890 € 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: 49.4 % · +2.6 pp vs the year before · industry median 14.8 % · above 78% of the industry
02040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 15.7 %20192020 Company: 19.2 % Industry median: 17.8 %20202021 Company: 32.0 % Industry median: 17.9 %20212022 Company: 50.1 % Industry median: 16.2 %20222023 Company: 53.8 % Industry median: 16.9 %20232024 Company: 46.8 % Industry median: 15.0 %20242025 Company: 49.4 % Industry median: 14.8 %202502040602018 Company: — Industry median: —2019 Company: — Industry median: 15.7 %20192020 Company: 19.2 % Industry median: 17.8 %2021 Company: 32.0 % Industry median: 17.9 %20212022 Company: 50.1 % Industry median: 16.2 %2023 Company: 53.8 % Industry median: 16.9 %20232024 Company: 46.8 % Industry median: 15.0 %2025 Company: 49.4 % 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: 177 819 € · +17.3% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 76 382 €20202021 Company: 98 997 €20212022 Company: 131 650 €20222023 Company: 172 563 €20232024 Company: 151 556 €20242025 Company: 177 819 €20250501001502002018 Company: —2019 Company: —20192020 Company: 76 382 €2021 Company: 98 997 €20212022 Company: 131 650 €2023 Company: 172 563 €20232024 Company: 151 556 €2025 Company: 177 819 €2025
Equity, € thousand 2025: 147 960 € · +11.9% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 58 782 €20202021 Company: 68 637 €20212022 Company: 105 044 €20222023 Company: 135 606 €20232024 Company: 132 170 €20242025 Company: 147 960 €20250501001502018 Company: —2019 Company: —20192020 Company: 58 782 €2021 Company: 68 637 €20212022 Company: 105 044 €2023 Company: 135 606 €20232024 Company: 132 170 €2025 Company: 147 960 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 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: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 115 121 56 890 27 018 177 819 147 960 1
2024 89 760 42 036 27 051 151 556 132 170 1
2023 94 347 50 796 22 805 172 563 135 606 1
2022 72 631 36 407 18 190 131 650 105 044 1
2021 62 130 19 855 10 179 98 997 68 637 0
2020 38 614 7 425 13 779 76 382 58 782 0
2019 — — — — — 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 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
49.4 %
Net profit / revenue
Return on equity (ROE)
38.4 %
Net profit / equity
Return on assets (ROA)
32.0 %
Net profit / assets
Equity ratio
83.2 %
Equity / assets
Debt ratio
16.8 %
Liabilities / assets
Current ratio
1.60
Current assets / current liabilities
Revenue per employee
115 121 €
Revenue / average full-time employees
Labour cost per employee per month
2 252 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jul 2024 – 30 Jun 2025 5 Apr 2026 Company’s own e-Äriregister
2023 1 Jul 2023 – 30 Jun 2024 6 Jan 2025 Company’s own e-Äriregister
2022 1 Jul 2022 – 30 Jun 2023 25 Mar 2024 Company’s own e-Äriregister
2021 1 Jul 2021 – 30 Jun 2022 25 Mar 2024 Company’s own e-Äriregister
2020 1 Jul 2020 – 30 Jun 2021 5 Jan 2024 Company’s own e-Äriregister
2019 1 Jul 2019 – 30 Jun 2020 29 Mar 2021 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

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 69201Auditing
Rulings
Number, date Title Deadline State Document
Ä 40026819 / M8
17 Feb 2026
Warning of deletion from the register: annual report not filed 23 May 2026 Deficiencies eliminated
6 Apr 2026
PDF
Ä 40026819 / M7
6 Jan 2024
Warning of deletion from the register: annual report not filed 10 Apr 2024 Deficiencies eliminated
25 Mar 2024
PDF
Ä 40026819 / 8
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 40026819 / M6
26 Feb 2021
Warning of a fine: annual report not filed 28 Mar 2021 Deficiencies eliminated
29 Mar 2021
PDF
Ä 40026819 / 7
4 Oct 2018
Amendment entry In force
4 Oct 2018
PDF
Ä 40026819 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 40026819 / 5
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 40026819 / 4
1 Dec 2017
Amendment entry In force
1 Dec 2017
PDF
Ä 40026819 / M5
3 May 2017
Ruling annulling a ruling In force
3 May 2017
PDF
Ä 40026819 / M4
3 Apr 2017
Ruling to eliminate deficiencies 3 May 2017 Deficiencies eliminated
3 May 2017
PDF
Ä 40026819 / M3
20 Sep 2016
Warning of deletion published in Ametlikud Teadaanded In force
20 Sep 2016
PDF
Ä 40026819 / M2
18 Mar 2016
Warning of deletion from the register: annual report not filed 19 Sep 2016 Deficiencies eliminated
1 May 2017
PDF
Ä 40026819 / 2
13 Jan 2012
Amendment entry In force
13 Jan 2012
PDF
Ä 40026819 / M1
6 Dec 2011
Ruling to eliminate deficiencies In force
6 Dec 2011
PDF
Ä 40026819
17 Feb 2010
First entry In force
17 Feb 2010
PDF

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