Raamatupidamine KH OÜ

Active Registry code 12310409 OÜ Viljandi linn Registered 4 Jul 2012
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Raamatupidamine KH OÜ is a OÜ based in Viljandi linn, registry code 12310409, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €2 017 with employees.

Turnover
2 017 €
↓ 3.8% vs Q2 2026
State taxes
208 €
↓ 24.1% 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 2 017 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 8 399 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -128.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 2 017 € · −3.8% vs Q2 2026 · industry median 9 740 € · above 18% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 990 € Industry median: 8 379 €Q4·23Q1 2024 Company: 990 € Industry median: 8 662 €Q2 2024 Company: 990 € Industry median: 9 055 €Q2·24Q3 2024 Company: 990 € Industry median: 9 026 €Q4 2024 Company: 990 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 259 € Industry median: 8 739 €Q2 2025 Company: 1 927 € Industry median: 8 935 €Q2·25Q3 2025 Company: 2 097 € Industry median: 9 025 €Q4 2025 Company: 2 157 € Industry median: 8 820 €Q4·25Q1 2026 Company: 2 217 € Industry median: 9 182 €Q2 2026 Company: 2 097 € Industry median: 9 921 €Q2·26Q3 2026 Company: 2 017 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 990 € Industry median: 8 663 €Q1 2025 Company: 1 259 € Industry median: 8 739 €Q1·25Q2 2025 Company: 1 927 € Industry median: 8 935 €Q3 2025 Company: 2 097 € Industry median: 9 025 €Q3·25Q4 2025 Company: 2 157 € Industry median: 8 820 €Q1 2026 Company: 2 217 € Industry median: 9 182 €Q1·26Q2 2026 Company: 2 097 € Industry median: 9 921 €Q3 2026 Company: 2 017 € 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.

State taxes, € Q3 2026: 208 € · −24.1% vs Q2 2026
0100200300400Q4 2023 Company: 71 €Q4·23Q1 2024 Company: 167 €Q2 2024 Company: 202 €Q2·24Q3 2024 Company: 195 €Q4 2024 Company: 133 €Q4·24Q1 2025 Company: 253 €Q2 2025 Company: 172 €Q2·25Q3 2025 Company: 247 €Q4 2025 Company: —Q4·25Q1 2026 Company: 351 €Q2 2026 Company: 274 €Q2·26Q3 2026 Company: 208 €Q3·260100200300400Q4 2024 Company: 133 €Q1 2025 Company: 253 €Q1·25Q2 2025 Company: 172 €Q3 2025 Company: 247 €Q3·25Q4 2025 Company: —Q1 2026 Company: 351 €Q1·26Q2 2026 Company: 274 €Q3 2026 Company: 208 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 2 017 208 — —
Q2 2026 2 097 274 — —
Q1 2026 2 217 351 — —
Q4 2025 2 157 — — —
Q3 2025 2 097 247 — —
Q2 2025 1 927 172 — —
Q1 2025 1 259 253 — —
Q4 2024 990 133 — —
Q3 2024 990 195 — —
Q2 2024 990 202 — —
Q1 2024 990 167 — —
Q4 2023 990 71 — —
Q3 2023 930 153 — —
Q2 2023 930 170 — —
Q1 2023 990 119 — —
Q4 2022 990 182 — —
Q3 2022 870 61 — —
Q2 2022 740 130 — —
Q1 2022 740 130 — —

Financials by year

2016 – 2025
Revenue, € 2025: 8 399 € · +112.1% vs 2024 · industry median 12 784 € · above 42% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 030 € Industry median: 10 920 €20192020 Company: 3 160 € Industry median: 10 651 €20202021 Company: 2 820 € Industry median: 10 862 €20212022 Company: 3 400 € Industry median: 11 500 €20222023 Company: 3 840 € Industry median: 12 140 €20232024 Company: 3 960 € Industry median: 12 266 €20242025 Company: 8 399 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 3 030 € Industry median: 10 920 €20192020 Company: 3 160 € Industry median: 10 651 €2021 Company: 2 820 € Industry median: 10 862 €20212022 Company: 3 400 € Industry median: 11 500 €2023 Company: 3 840 € Industry median: 12 140 €20232024 Company: 3 960 € Industry median: 12 266 €2025 Company: 8 399 € 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: -10 748 € · −397.6% vs 2024 · industry median 1 062 € · above 2% of the industry
-15 000-10 000-5 00005 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 433 € Industry median: 1 072 €20192020 Company: 1 499 € Industry median: 1 156 €20202021 Company: 2 200 € Industry median: 1 164 €20212022 Company: 2 207 € Industry median: 1 042 €20222023 Company: 369 € Industry median: 1 210 €20232024 Company: 3 612 € Industry median: 987 €20242025 Company: -10 748 € Industry median: 1 062 €2025-15 000-10 000-5 00005 0002018 Company: — Industry median: —2019 Company: 433 € Industry median: 1 072 €20192020 Company: 1 499 € Industry median: 1 156 €2021 Company: 2 200 € Industry median: 1 164 €20212022 Company: 2 207 € Industry median: 1 042 €2023 Company: 369 € Industry median: 1 210 €20232024 Company: 3 612 € Industry median: 987 €2025 Company: -10 748 € 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: -128.0 % · −219.2 pp vs the year before · industry median 14.8 % · above 2% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 14.3 % Industry median: 15.7 %20192020 Company: 47.4 % Industry median: 17.8 %20202021 Company: 78.0 % Industry median: 17.9 %20212022 Company: 64.9 % Industry median: 16.2 %20222023 Company: 9.6 % Industry median: 16.9 %20232024 Company: 91.2 % Industry median: 15.0 %20242025 Company: -128.0 % Industry median: 14.8 %2025-150-100-500501002018 Company: — Industry median: —2019 Company: 14.3 % Industry median: 15.7 %20192020 Company: 47.4 % Industry median: 17.8 %2021 Company: 78.0 % Industry median: 17.9 %20212022 Company: 64.9 % Industry median: 16.2 %2023 Company: 9.6 % Industry median: 16.9 %20232024 Company: 91.2 % Industry median: 15.0 %2025 Company: -128.0 % 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: 7 791 € · −48.5% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 203 €20192020 Company: 7 955 €20202021 Company: 9 080 €20212022 Company: 11 934 €20222023 Company: 11 388 €20232024 Company: 15 115 €20242025 Company: 7 791 €202505 00010 00015 00020 0002018 Company: —2019 Company: 5 203 €20192020 Company: 7 955 €2021 Company: 9 080 €20212022 Company: 11 934 €2023 Company: 11 388 €20232024 Company: 15 115 €2025 Company: 7 791 €2025
Equity, € 2025: 4 099 € · −72.4% vs 2024
05 00010 00015 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 960 €20192020 Company: 6 460 €20202021 Company: 8 660 €20212022 Company: 10 867 €20222023 Company: 11 235 €20232024 Company: 14 847 €20242025 Company: 4 099 €202505 00010 00015 0002018 Company: —2019 Company: 4 960 €20192020 Company: 6 460 €2021 Company: 8 660 €20212022 Company: 10 867 €2023 Company: 11 235 €20232024 Company: 14 847 €2025 Company: 4 099 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 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 8 399 -10 748 0 7 791 4 099 0
2024 3 960 3 612 0 15 115 14 847 0
2023 3 840 369 0 11 388 11 235 0
2022 3 400 2 207 0 11 934 10 867 0
2021 2 820 2 200 0 9 080 8 660 0
2020 3 160 1 499 0 7 955 6 460 0
2019 3 030 433 0 5 203 4 960 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 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
-128.0 %
Net profit / revenue
Return on equity (ROE)
-262.2 %
Net profit / equity
Return on assets (ROA)
-138.0 %
Net profit / assets
Equity ratio
52.6 %
Equity / assets
Debt ratio
47.4 %
Liabilities / assets
Current ratio
2.11
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 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 11 Dec 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

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20060692 / 5
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20060692 / 4
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20060692 / 3
2 Dec 2017
 Amendment entry In force
2 Dec 2017
 PDF
Ä 20060692 / 2
10 Apr 2017
 Amendment entry In force
10 Apr 2017
 PDF
Ä 20060692
4 Jul 2012
 First entry In force
4 Jul 2012
 PDF
Ä 20060692 / M1
3 Jul 2012
 Ruling to eliminate deficiencies 3 Aug 2012 In force
3 Jul 2012
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data