SmartBooks OÜ is a OÜ based in Varpe küla, registry code 12265525, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €39 961 and 1 employees.
Turnover
—
State taxes
56 €
↓ 47.2%vs Q2 2026
Labour taxes
164 €
↓ 24.1%vs Q2 2026
Employees
1
±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 employee164 €
above 8% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202539 961 €
above 80% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202558.9 %
above 83% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 164 € · −24.1% vs Q2 2026 · industry median 1 122 € · above 8% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 56 € · −47.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
56
164
1
Q2 2026
—
106
216
1
Q1 2026
—
151
267
1
Q4 2025
—
40
131
1
Q3 2025
—
26
141
1
Q2 2025
—
30
92
1
Q1 2025
—
1 280
123
1
Q4 2024
—
92
185
1
Q3 2024
—
48
137
1
Q2 2024
—
56
151
2
Q1 2024
—
7
93
1
Q4 2023
—
—
85
1
Q3 2023
—
39
126
1
Q2 2023
—
—
49
1
Q1 2023
—
46
100
1
Q4 2022
—
—
37
1
Q3 2022
—
136
211
1
Q2 2022
—
—
27
1
Q1 2022
—
—
64
1
Labour taxes per employee per month
55 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 39 961 € · +7.4% vs 2024 · industry median 12 784 € · above 80% 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: 23 548 € · +667.3% vs 2024 · industry median 1 062 € · 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.
Net profit margin, % 2025: 58.9 % · +50.7 pp vs the year before · industry median 14.8 % · above 83% 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: 59 803 € · +55.7% vs 2024Equity, € 2025: 44 628 € · +111.7% 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
39 961
23 548
7 896
59 803
44 628
1
2024
37 201
3 069
9 124
38 407
21 080
1
2023
32 769
4 125
6 303
40 826
23 010
1
2022
18 744
7 620
4 995
20 841
18 885
1
2021
14 471
2 224
3 660
16 375
8 766
1
2020
12 841
2 028
4 146
17 167
9 042
1
2019
9 630
-2 190
3 823
14 923
7 014
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
0
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
58.9 %
Net profit / revenue
Return on equity (ROE)
52.8 %
Net profit / equity
Return on assets (ROA)
39.4 %
Net profit / assets
Equity ratio
74.6 %
Equity / assets
Debt ratio
25.4 %
Liabilities / assets
Current ratio
3.90
Current assets / current liabilities
Revenue per employee
39 961 €
Revenue / average full-time employees
Labour cost per employee per month
658 €
Labour costs / employees / 12 months (incl. employer taxes)
