Rationem OÜ

Active Registry code 12296566 OÜ Muraste küla Registered 1 Jun 2012
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Rationem OÜ is a OÜ based in Muraste küla, registry code 12296566, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 606 with employees.

Turnover
3 606 €
↓ 32.3% vs Q2 2026
State taxes
674 €
↑ 16.6% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 3 606 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 14 112 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 27.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 606 € · −32.3% vs Q2 2026 · industry median 9 740 € · above 27% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: — Industry median: 8 379 €Q4·23Q1 2024 Company: — Industry median: 8 662 €Q2 2024 Company: — Industry median: 9 055 €Q2·24Q3 2024 Company: — Industry median: 9 026 €Q4 2024 Company: — Industry median: 8 663 €Q4·24Q1 2025 Company: 3 391 € Industry median: 8 739 €Q2 2025 Company: 3 357 € Industry median: 8 935 €Q2·25Q3 2025 Company: 4 004 € Industry median: 9 025 €Q4 2025 Company: 2 905 € Industry median: 8 820 €Q4·25Q1 2026 Company: 3 818 € Industry median: 9 182 €Q2 2026 Company: 5 325 € Industry median: 9 921 €Q2·26Q3 2026 Company: 3 606 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: — Industry median: 8 663 €Q1 2025 Company: 3 391 € Industry median: 8 739 €Q1·25Q2 2025 Company: 3 357 € Industry median: 8 935 €Q3 2025 Company: 4 004 € Industry median: 9 025 €Q3·25Q4 2025 Company: 2 905 € Industry median: 8 820 €Q1 2026 Company: 3 818 € Industry median: 9 182 €Q1·26Q2 2026 Company: 5 325 € Industry median: 9 921 €Q3 2026 Company: 3 606 € 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, € Q4 2024: 1 683 € · +41.7% vs Q3 2024 · industry median 1 032 € · above 70% of the industry
05001 0001 5002 000Q4 2023 Company: 806 € Industry median: 957 €Q4·23Q1 2024 Company: 998 € Industry median: 991 €Q2 2024 Company: 963 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 188 € Industry median: 1 020 €Q4 2024 Company: 1 683 € Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: — Industry median: 1 126 €Q4 2025 Company: — Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 683 € Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: — Industry median: 1 126 €Q3·25Q4 2025 Company: — Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q2 2026 Company: — Industry median: 1 096 €Q3 2026 Company: — 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 Q4 2024: 1 · +0.0% vs Q3 2024
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: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 674 € · +16.6% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 3 253 €Q4·23Q1 2024 Company: 1 269 €Q2 2024 Company: 904 €Q2·24Q3 2024 Company: 1 655 €Q4 2024 Company: 3 255 €Q4·24Q1 2025 Company: 842 €Q2 2025 Company: 483 €Q2·25Q3 2025 Company: 1 503 €Q4 2025 Company: 767 €Q4·25Q1 2026 Company: 601 €Q2 2026 Company: 578 €Q2·26Q3 2026 Company: 674 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 3 255 €Q1 2025 Company: 842 €Q1·25Q2 2025 Company: 483 €Q3 2025 Company: 1 503 €Q3·25Q4 2025 Company: 767 €Q1 2026 Company: 601 €Q1·26Q2 2026 Company: 578 €Q3 2026 Company: 674 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 3 606 674 — —
Q2 2026 5 325 578 — —
Q1 2026 3 818 601 — —
Q4 2025 2 905 767 — —
Q3 2025 4 004 1 503 — —
Q2 2025 3 357 483 — —
Q1 2025 3 391 842 645 —
Q4 2024 — 3 255 1 683 1
Q3 2024 — 1 655 1 188 1
Q2 2024 — 904 963 1
Q1 2024 — 1 269 998 1
Q4 2023 — 3 253 806 1
Q3 2023 — 753 806 1
Q2 2023 — 9 210 2 509 1
Q1 2023 — 14 091 893 1
Q4 2022 — 806 855 1
Q3 2022 — 3 290 1 204 1
Q2 2022 — 648 691 1
Q1 2022 — 782 831 1

Financials by year

2016 – 2025
Revenue, € 2025: 14 112 € · −53.2% vs 2024 · industry median 12 784 € · above 52% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21 465 € Industry median: 10 920 €20192020 Company: 22 241 € Industry median: 10 651 €20202021 Company: 22 017 € Industry median: 10 862 €20212022 Company: 24 135 € Industry median: 11 500 €20222023 Company: 28 938 € Industry median: 12 140 €20232024 Company: 30 170 € Industry median: 12 266 €20242025 Company: 14 112 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 21 465 € Industry median: 10 920 €20192020 Company: 22 241 € Industry median: 10 651 €2021 Company: 22 017 € Industry median: 10 862 €20212022 Company: 24 135 € Industry median: 11 500 €2023 Company: 28 938 € Industry median: 12 140 €20232024 Company: 30 170 € Industry median: 12 266 €2025 Company: 14 112 € 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: 3 816 € · −10.9% vs 2024 · industry median 1 062 € · above 66% of the industry
-20 000-10 000010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5 387 € Industry median: 1 072 €20192020 Company: 9 501 € Industry median: 1 156 €20202021 Company: 4 295 € Industry median: 1 164 €20212022 Company: -19 110 € Industry median: 1 042 €20222023 Company: -1 811 € Industry median: 1 210 €20232024 Company: 4 285 € Industry median: 987 €20242025 Company: 3 816 € Industry median: 1 062 €2025-20 000-10 000010 0002018 Company: — Industry median: —2019 Company: 5 387 € Industry median: 1 072 €20192020 Company: 9 501 € Industry median: 1 156 €2021 Company: 4 295 € Industry median: 1 164 €20212022 Company: -19 110 € Industry median: 1 042 €2023 Company: -1 811 € Industry median: 1 210 €20232024 Company: 4 285 € Industry median: 987 €2025 Company: 3 816 € 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: 27.0 % · +12.8 pp vs the year before · industry median 14.8 % · above 63% of the industry
-100-75-50-25025502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 25.1 % Industry median: 15.7 %20192020 Company: 42.7 % Industry median: 17.8 %20202021 Company: 19.5 % Industry median: 17.9 %20212022 Company: -79.2 % Industry median: 16.2 %20222023 Company: -6.3 % Industry median: 16.9 %20232024 Company: 14.2 % Industry median: 15.0 %20242025 Company: 27.0 % Industry median: 14.8 %2025-100-75-50-25025502018 Company: — Industry median: —2019 Company: 25.1 % Industry median: 15.7 %20192020 Company: 42.7 % Industry median: 17.8 %2021 Company: 19.5 % Industry median: 17.9 %20212022 Company: -79.2 % Industry median: 16.2 %2023 Company: -6.3 % Industry median: 16.9 %20232024 Company: 14.2 % Industry median: 15.0 %2025 Company: 27.0 % 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, € 2025: 7 944 € · −18.3% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 26 418 €20192020 Company: 25 198 €20202021 Company: 29 551 €20212022 Company: 82 143 €20222023 Company: 20 251 €20232024 Company: 9 728 €20242025 Company: 7 944 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 26 418 €20192020 Company: 25 198 €2021 Company: 29 551 €20212022 Company: 82 143 €2023 Company: 20 251 €20232024 Company: 9 728 €2025 Company: 7 944 €2025
Equity, € 2025: 7 306 € · −8.6% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 24 672 €20192020 Company: 24 153 €20202021 Company: 28 448 €20212022 Company: 66 266 €20222023 Company: 18 956 €20232024 Company: 7 990 €20242025 Company: 7 306 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 24 672 €20192020 Company: 24 153 €2021 Company: 28 448 €20212022 Company: 66 266 €2023 Company: 18 956 €20232024 Company: 7 990 €2025 Company: 7 306 €2025
Employees 2025: 0 · −100.0% vs 2024 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 0 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 14 112 3 816 0 7 944 7 306 0
2024 30 170 4 285 13 215 9 728 7 990 1
2023 28 938 -1 811 11 423 20 251 18 956 1
2022 24 135 -19 110 11 526 82 143 66 266 1
2021 22 017 4 295 8 782 29 551 28 448 1
2020 22 241 9 501 8 559 25 198 24 153 1
2019 21 465 5 387 8 356 26 418 24 672 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 2
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
27.0 %
Net profit / revenue
Return on equity (ROE)
52.2 %
Net profit / equity
Return on assets (ROA)
48.0 %
Net profit / assets
Equity ratio
92.0 %
Equity / assets
Debt ratio
8.0 %
Liabilities / assets
Current ratio
7.60
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 1 Feb 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 24 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Apr 2020 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
Rulings
Number, date Title Deadline State Document
Ä 10170112 / 11
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10170112 / 10
14 Feb 2023
Amendment entry In force
14 Feb 2023
PDF
Ä 10170112 / 9
7 Dec 2022
Second (constitutive) merger entry In force
7 Dec 2022
PDF
Ä 10170112 / M4
28 Nov 2022
Ruling to eliminate deficiencies 8 Dec 2022 Deficiencies eliminated
6 Dec 2022
PDF
Ä 10170112 / M3
14 Nov 2022
Ruling to eliminate deficiencies 28 Nov 2022 Deficiencies eliminated
6 Dec 2022
PDF
Ä 10170112 / 8
19 Nov 2020
Amendment entry In force
19 Nov 2020
PDF
Ä 10170112 / 7
30 May 2018
Second (constitutive) merger entry In force
30 May 2018
PDF
Ä 10170112 / M2
22 May 2018
Ruling to eliminate deficiencies 21 Jun 2018 Deficiencies eliminated
30 May 2018
PDF
Ä 10170112 / 6
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 10170112 / 5
2 Dec 2017
Amendment entry In force
2 Dec 2017
PDF
Ä 10170112 / 4
18 May 2015
Amendment entry In force
18 May 2015
PDF
Ä 10170112 / 3
9 Oct 2012
Amendment entry In force
9 Oct 2012
PDF
Ä 10170112 / M1
21 Sep 2012
Ruling to eliminate deficiencies 22 Oct 2012 In force
21 Sep 2012
PDF
Ä 10170112 / 2
22 Jun 2012
Amendment entry In force
22 Jun 2012
PDF
Ä 10170112
1 Jun 2012
First entry In force
1 Jun 2012
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data