Circle Consult OÜ

Active Registry code 12305986 OÜ Tallinn Registered 26 Jun 2012
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Circle Consult OÜ is a OÜ based in Tallinn, registry code 12305986, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €24 392 with 1 employees.

Turnover
24 392 €
↓ 45.1% vs Q2 2026
State taxes
7 856 €
↓ 42.1% vs Q2 2026
Labour taxes
3 654 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 24 392 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 3 654 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2024 116 682 €
    industry median 12 266 € · companies in the industry: 8 621
  • Net profit margin · 2024 2.7 %
    industry median 15.0 % · companies in the industry: 7 060

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 24 392 € · −45.1% vs Q2 2026 · industry median 9 740 € · above 76% of the industry
010 00020 00030 00040 00050 000Q4 2023 Company: 16 547 € Industry median: 8 379 €Q4·23Q1 2024 Company: 26 297 € Industry median: 8 662 €Q2 2024 Company: 27 141 € Industry median: 9 055 €Q2·24Q3 2024 Company: 26 931 € Industry median: 9 026 €Q4 2024 Company: 8 131 € Industry median: 8 663 €Q4·24Q1 2025 Company: 24 542 € Industry median: 8 739 €Q2 2025 Company: 24 392 € Industry median: 8 935 €Q2·25Q3 2025 Company: 24 392 € Industry median: 9 025 €Q4 2025 Company: 25 112 € Industry median: 8 820 €Q4·25Q1 2026 Company: 28 392 € Industry median: 9 182 €Q2 2026 Company: 44 392 € Industry median: 9 921 €Q2·26Q3 2026 Company: 24 392 € Industry median: 9 740 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 8 131 € Industry median: 8 663 €Q1 2025 Company: 24 542 € Industry median: 8 739 €Q1·25Q2 2025 Company: 24 392 € Industry median: 8 935 €Q3 2025 Company: 24 392 € Industry median: 9 025 €Q3·25Q4 2025 Company: 25 112 € Industry median: 8 820 €Q1 2026 Company: 28 392 € Industry median: 9 182 €Q1·26Q2 2026 Company: 44 392 € Industry median: 9 921 €Q3 2026 Company: 24 392 € 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, € Q3 2026: 3 654 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 91% of the industry
01 0002 0003 0004 000Q4 2023 Company: 524 € Industry median: 957 €Q4·23Q1 2024 Company: 673 € Industry median: 991 €Q2 2024 Company: 449 € Industry median: 1 012 €Q2·24Q3 2024 Company: 340 € Industry median: 1 020 €Q4 2024 Company: 0 € Industry median: 1 032 €Q4·24Q1 2025 Company: 567 € Industry median: 1 085 €Q2 2025 Company: 0 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 758 € Industry median: 1 126 €Q4 2025 Company: 1 172 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 789 € Industry median: 1 088 €Q2 2026 Company: 3 654 € Industry median: 1 096 €Q2·26Q3 2026 Company: 3 654 € Industry median: 1 122 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 0 € Industry median: 1 032 €Q1 2025 Company: 567 € Industry median: 1 085 €Q1·25Q2 2025 Company: 0 € Industry median: 1 115 €Q3 2025 Company: 1 758 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 172 € Industry median: 1 123 €Q1 2026 Company: 1 789 € Industry median: 1 088 €Q1·26Q2 2026 Company: 3 654 € Industry median: 1 096 €Q3 2026 Company: 3 654 € 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 Q3 2026: 1 · +0.0% vs Q2 2026
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: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 7 856 € · −42.1% vs Q2 2026
010 00020 00030 000Q4 2023 Company: 4 472 €Q4·23Q1 2024 Company: 3 461 €Q2 2024 Company: 8 505 €Q2·24Q3 2024 Company: 5 619 €Q4 2024 Company: 1 679 €Q4·24Q1 2025 Company: 3 591 €Q2 2025 Company: 5 738 €Q2·25Q3 2025 Company: 4 256 €Q4 2025 Company: 4 708 €Q4·25Q1 2026 Company: 25 307 €Q2 2026 Company: 13 575 €Q2·26Q3 2026 Company: 7 856 €Q3·26010 00020 00030 000Q4 2024 Company: 1 679 €Q1 2025 Company: 3 591 €Q1·25Q2 2025 Company: 5 738 €Q3 2025 Company: 4 256 €Q3·25Q4 2025 Company: 4 708 €Q1 2026 Company: 25 307 €Q1·26Q2 2026 Company: 13 575 €Q3 2026 Company: 7 856 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 24 392 7 856 3 654 1
Q2 2026 44 392 13 575 3 654 1
Q1 2026 28 392 25 307 1 789 1
Q4 2025 25 112 4 708 1 172 1
Q3 2025 24 392 4 256 1 758 1
Q2 2025 24 392 5 738 — 1
Q1 2025 24 542 3 591 567 1
Q4 2024 8 131 1 679 — 1
Q3 2024 26 931 5 619 340 1
Q2 2024 27 141 8 505 449 1
Q1 2024 26 297 3 461 673 1
Q4 2023 16 547 4 472 524 1
Q3 2023 37 287 4 460 486 1
Q2 2023 22 482 3 636 449 1
Q1 2023 19 211 3 614 480 1
Q4 2022 22 613 4 505 — 1
Q3 2022 21 198 3 540 240 1
Q2 2022 20 199 4 423 480 1
Q1 2022 13 572 2 389 480 1
Labour taxes per employee per month
1 218 €
Turnover per employee in the quarter
24 392 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2024: 116 682 € · +15.7% vs 2023 · industry median 12 266 € · above 92% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 56 055 € Industry median: 10 920 €20192020 Company: 72 990 € Industry median: 10 651 €20202021 Company: 53 213 € Industry median: 10 862 €20212022 Company: 82 622 € Industry median: 11 500 €20222023 Company: 100 853 € Industry median: 12 140 €20232024 Company: 116 682 € Industry median: 12 266 €20242025 Company: — Industry median: 12 784 €202502550751001252018 Company: — Industry median: —2019 Company: 56 055 € Industry median: 10 920 €20192020 Company: 72 990 € Industry median: 10 651 €2021 Company: 53 213 € Industry median: 10 862 €20212022 Company: 82 622 € Industry median: 11 500 €2023 Company: 100 853 € Industry median: 12 140 €20232024 Company: 116 682 € Industry median: 12 266 €2025 Company: — 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, € 2024: 3 141 € · −71.5% vs 2023 · industry median 987 € · above 63% of the industry
-80 000-60 000-40 000-20 000020 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 690 € Industry median: 1 072 €20192020 Company: -73 475 € Industry median: 1 156 €20202021 Company: 12 975 € Industry median: 1 164 €20212022 Company: 14 367 € Industry median: 1 042 €20222023 Company: 11 003 € Industry median: 1 210 €20232024 Company: 3 141 € Industry median: 987 €20242025 Company: — Industry median: 1 062 €2025-80 000-60 000-40 000-20 000020 00040 0002018 Company: — Industry median: —2019 Company: 20 690 € Industry median: 1 072 €20192020 Company: -73 475 € Industry median: 1 156 €2021 Company: 12 975 € Industry median: 1 164 €20212022 Company: 14 367 € Industry median: 1 042 €2023 Company: 11 003 € Industry median: 1 210 €20232024 Company: 3 141 € Industry median: 987 €2025 Company: — 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, % 2024: 2.7 % · −8.2 pp vs the year before · industry median 15.0 % · above 31% of the industry
-150-100-500502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 36.9 % Industry median: 15.7 %20192020 Company: -100.7 % Industry median: 17.8 %20202021 Company: 24.4 % Industry median: 17.9 %20212022 Company: 17.4 % Industry median: 16.2 %20222023 Company: 10.9 % Industry median: 16.9 %20232024 Company: 2.7 % Industry median: 15.0 %20242025 Company: — Industry median: 14.8 %2025-150-100-500502018 Company: — Industry median: —2019 Company: 36.9 % Industry median: 15.7 %20192020 Company: -100.7 % Industry median: 17.8 %2021 Company: 24.4 % Industry median: 17.9 %20212022 Company: 17.4 % Industry median: 16.2 %2023 Company: 10.9 % Industry median: 16.9 %20232024 Company: 2.7 % Industry median: 15.0 %2025 Company: — 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, € 2024: 51 215 € · +15.6% vs 2023
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 93 609 €20192020 Company: 4 399 €20202021 Company: 15 806 €20212022 Company: 36 778 €20222023 Company: 44 288 €20232024 Company: 51 215 €20242025 Company: —2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 93 609 €20192020 Company: 4 399 €2021 Company: 15 806 €20212022 Company: 36 778 €2023 Company: 44 288 €20232024 Company: 51 215 €2025 Company: —2025
Equity, € 2024: 44 615 € · +8.3% vs 2023
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 91 306 €20192020 Company: 2 831 €20202021 Company: 15 806 €20212022 Company: 30 174 €20222023 Company: 41 177 €20232024 Company: 44 615 €20242025 Company: —2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 91 306 €20192020 Company: 2 831 €2021 Company: 15 806 €20212022 Company: 30 174 €2023 Company: 41 177 €20232024 Company: 44 615 €2025 Company: —2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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: 1 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: 1 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 — — — — — 1
2024 116 682 3 141 5 352 51 215 44 615 1
2023 100 853 11 003 7 863 44 288 41 177 1
2022 82 622 14 367 3 211 36 778 30 174 1
2021 53 213 12 975 8 831 15 806 15 806 1
2020 72 990 -73 475 4 817 4 399 2 831 1
2019 56 055 20 690 5 625 93 609 91 306 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
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 2024

Net profit margin
2.7 %
Net profit / revenue
Return on equity (ROE)
7.0 %
Net profit / equity
Return on assets (ROA)
6.1 %
Net profit / assets
Equity ratio
87.1 %
Equity / assets
Debt ratio
12.9 %
Liabilities / assets
Current ratio
2.32
Current assets / current liabilities
Revenue per employee
116 682 €
Revenue / average full-time employees
Labour cost per employee per month
446 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jan 2024 – 31 Dec 2024 7 Sep 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Sep 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 16 Sep 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 16 Sep 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Sep 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 11 Jan 2021 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 10170406 / 8
2 Mar 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
2 Mar 2026
PDF
Ä 10170406 / M4
2 Sep 2024
Warning of deletion from the register: annual report not filed 6 Dec 2024 Deficiencies eliminated
4 Sep 2024
PDF
Ä 10170406 / M3
9 Jul 2024
Warning of deletion from the register: annual report not filed 12 Oct 2024 Deficiencies eliminated
24 Aug 2024
PDF
Ä 10170406 / 7
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10170406 / 6
19 Sep 2022
Amendment entry In force
19 Sep 2022
PDF
Ä 10170406 / 5
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10170406 / 4
2 Dec 2017
Amendment entry In force
2 Dec 2017
PDF
Ä 10170406 / 3
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10170406 / 2
9 Feb 2015
Amendment entry In force
9 Feb 2015
PDF
Ä 10170406 / M2
4 Feb 2015
Ruling to eliminate deficiencies 6 Mar 2015 Deficiencies eliminated
9 Feb 2015
PDF
Ä 10170406
26 Jun 2012
First entry In force
26 Jun 2012
PDF
Ä 10170406 / M1
12 Jun 2012
Ruling to eliminate deficiencies 16 Jul 2012 In force
12 Jun 2012
PDF

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