OÜ Positiivne Tulem is a OÜ based in Roosna-Alliku alevik, registry code 12188227, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €2 510 with employees.
Turnover
2 510 €
↑ 3.0%vs Q2 2026
State taxes
1 124 €
↓ 7.5%vs Q2 2026
Labour taxes
153 €
↓ 68.2%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20262 510 €
above 21% of companies
industry median 9 740 € · companies in the industry: 3 327
Revenue · 202528 472 €
above 70% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20258.4 %
above 41% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 2 510 € · +3.0% vs Q2 2026 · industry median 9 740 € · above 21% 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, € Q2 2025: 2 225 € · −32.4% vs Q1 2025 · industry median 1 115 € · 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.
EmployeesQ2 2025: 1 · +0.0% vs Q1 2025State taxes, € Q3 2026: 1 124 € · −7.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
2 510
1 124
153
—
Q2 2026
2 437
1 215
481
—
Q1 2026
3 851
1 887
1 471
—
Q4 2025
5 573
1 985
962
—
Q3 2025
7 964
4 066
1 830
—
Q2 2025
8 086
3 622
2 225
1
Q1 2025
10 325
5 110
3 291
1
Q4 2024
6 278
3 934
2 858
1
Q3 2024
—
3 571
3 338
1
Q2 2024
—
2 817
2 940
1
Q1 2024
—
3 135
3 271
1
Q4 2023
—
2 780
2 900
1
Q3 2023
—
2 900
3 023
1
Q2 2023
—
3 115
2 906
1
Q1 2023
—
3 086
3 218
1
Q4 2022
—
2 069
2 163
1
Q3 2022
—
1 918
2 013
1
Q2 2022
—
1 956
2 051
1
Q1 2022
—
2 336
2 074
1
Financials by year
2016 – 2025
Revenue, € 2025: 28 472 € · −35.5% vs 2024 · industry median 12 784 € · above 70% 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: 2 397 € · +38.3% vs 2024 · industry median 1 062 € · above 60% 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: 8.4 % · +4.5 pp vs the year before · industry median 14.8 % · 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.
Assets, € 2025: 9 300 € · −17.2% vs 2024Equity, € 2025: 5 022 € · −2.0% 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
28 472
2 397
17 089
9 300
5 022
1
2024
44 156
1 733
31 621
11 232
5 124
1
2023
39 261
2 197
28 941
9 591
5 992
1
2022
33 275
2 191
23 108
9 218
5 794
1
2021
28 877
2 426
18 248
7 246
5 265
1
2020
24 997
1 647
16 378
5 615
5 038
1
2019
23 759
819
15 975
3 791
3 791
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
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
8.4 %
Net profit / revenue
Return on equity (ROE)
47.7 %
Net profit / equity
Return on assets (ROA)
25.8 %
Net profit / assets
Equity ratio
54.0 %
Equity / assets
Debt ratio
46.0 %
Liabilities / assets
Current ratio
2.12
Current assets / current liabilities
Revenue per employee
28 472 €
Revenue / average full-time employees
Labour cost per employee per month
1 424 €
Labour costs / employees / 12 months (incl. employer taxes)
