Lehaya OÜ is a OÜ based in Tallinn, registry code 11982549, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €32 575 and 1 employees.
Turnover
—
State taxes
1 321 €
↑ 77.3%vs Q2 2026
Labour taxes
1 516 €
↑ 65.9%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
Labour taxes per employee758 €
above 33% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202532 575 €
above 73% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20254.5 %
above 34% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q3 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 758 € · +65.9% vs Q2 2026 · industry median 1 122 € · above 33% 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: 1 321 € · +77.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 321
1 516
2
Q2 2026
—
745
914
2
Q1 2026
—
599
732
1
Q4 2025
—
—
—
1
Q3 2025
—
356
435
—
Q2 2025
—
812
956
1
Q1 2025
—
1 154
1 368
1
Q4 2024
—
659
737
1
Q3 2024
—
323
361
1
Q2 2024
—
569
639
—
Q1 2024
—
190
203
1
Q3 2023
—
646
722
—
Q2 2023
—
745
840
1
Q1 2023
—
451
495
1
Q4 2022
—
—
—
1
Q3 2022
—
554
621
—
Q2 2022
—
119
135
1
Q1 2022
—
411
462
—
Labour taxes per employee per month
253 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 32 575 € · −5.8% vs 2024 · industry median 12 784 € · above 73% 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: 1 481 € · +121.3% vs 2024 · industry median 1 062 € · 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: 4.5 % · +24.6 pp vs the year before · industry median 14.8 % · above 34% 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: 12 460 € · +7.1% vs 2024Equity, € 2025: 11 346 € · +15.0% 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
32 575
1 481
7 631
12 460
11 346
1
2024
34 567
-6 949
9 724
11 629
9 865
1
2023
28 392
-5 886
6 517
17 045
16 814
1
2022
39 527
2 920
3 242
23 439
22 700
1
2021
21 275
-5 879
5 094
20 133
19 782
1
2020
20 942
5 140
5 648
27 219
25 841
2
2019
21 360
3 233
6 259
21 941
20 702
2
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
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
4.5 %
Net profit / revenue
Return on equity (ROE)
13.1 %
Net profit / equity
Return on assets (ROA)
11.9 %
Net profit / assets
Equity ratio
91.1 %
Equity / assets
Debt ratio
8.9 %
Liabilities / assets
Current ratio
9.31
Current assets / current liabilities
Revenue per employee
32 575 €
Revenue / average full-time employees
Labour cost per employee per month
636 €
Labour costs / employees / 12 months (incl. employer taxes)
