Raamatupidamisbüroo Liiber OÜ is a OÜ based in Tartu linn, registry code 12065051, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €24 900 with 3 employees.
Turnover
24 900 €
↓ 28.0%vs Q2 2026
State taxes
15 122 €
↑ 4.6%vs Q2 2026
Labour taxes
6 004 €
↓ 3.9%vs Q2 2026
Employees
3
±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 202624 900 €
above 77% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 001 €
above 76% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2024174 963 €
above 98% of companies
industry median 12 266 € · companies in the industry: 8 621
Net profit margin · 202412.3 %
above 46% of companies
industry median 15.0 % · companies in the industry: 7 060
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 24 900 € · −28.0% 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: 2 001 € · −3.9% vs Q2 2026 · industry median 1 122 € · above 76% 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: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 15 122 € · +4.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
24 900
15 122
6 004
3
Q2 2026
34 573
14 452
6 249
3
Q1 2026
43 059
17 393
9 166
3
Q4 2025
51 236
16 126
7 804
4
Q3 2025
46 722
14 876
8 068
4
Q2 2025
41 992
14 684
6 435
4
Q1 2025
43 363
15 673
6 820
3
Q4 2024
40 622
13 567
5 699
3
Q3 2024
45 220
13 756
5 253
3
Q2 2024
45 634
15 266
6 409
3
Q1 2024
41 743
13 370
6 060
3
Q4 2023
44 565
12 904
5 036
2
Q3 2023
42 973
11 957
5 063
3
Q2 2023
41 467
12 486
5 738
3
Q1 2023
39 274
11 125
5 187
3
Q4 2022
36 774
11 624
4 809
3
Q3 2022
38 825
12 059
4 427
3
Q2 2022
33 199
7 310
4 515
3
Q1 2022
32 240
8 752
3 538
3
Labour taxes per employee per month
667 €
Turnover per employee in the quarter
8 300 €
Q3 2026 · calculated from EMTA data
Financials by year
2015 – 2024
Revenue, € thousand 2024: 174 963 € · +2.9% vs 2023 · industry median 12 266 € · above 98% 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, € 2024: 21 461 € · −1.8% vs 2023 · industry median 987 € · above 89% 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, % 2024: 12.3 % · −0.6 pp vs the year before · industry median 15.0 % · above 46% 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 2024: 150 423 € · +2.1% vs 2023Equity, € thousand 2024: 143 348 € · +1.0% vs 2023Employees2024: 3 · +0.0% vs 2023 · industry median 1 · 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.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2024
174 963
21 461
60 483
150 423
143 348
3
2023
170 027
21 846
55 499
147 276
141 987
3
2022
143 578
17 869
49 574
147 414
139 160
3
2021
121 924
14 753
47 724
144 335
139 213
3
2020
118 017
11 573
51 379
131 466
127 148
3
2019
107 379
14 758
47 465
122 938
117 672
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
2016
—
—
—
—
—
2
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
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 2024
Net profit margin
12.3 %
Net profit / revenue
Return on equity (ROE)
15.0 %
Net profit / equity
Return on assets (ROA)
14.3 %
Net profit / assets
Equity ratio
95.3 %
Equity / assets
Debt ratio
4.7 %
Liabilities / assets
Current ratio
12.43
Current assets / current liabilities
Revenue per employee
58 321 €
Revenue / average full-time employees
Labour cost per employee per month
1 680 €
Labour costs / employees / 12 months (incl. employer taxes)
