Osaühing TAMMEL LT

Active Registry code 12361476 OÜ Kuressaare linn Registered 15 Oct 2012
Compare

Osaühing TAMMEL LT is a OÜ based in Kuressaare linn, registry code 12361476, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €24 277 and 0 employees.

Turnover
—
State taxes
1 430 €
↑ 23.8% vs Q2 2026
Labour taxes
1 451 €
↑ 23.8% 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

  • Labour taxes per employee 1 451 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 24 277 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 34.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 451 € · +23.8% vs Q2 2026 · industry median 1 122 € · above 64% of the industry
05001 0001 500Q4 2023 Company: 646 € Industry median: 957 €Q4·23Q1 2024 Company: 646 € Industry median: 991 €Q2 2024 Company: 646 € Industry median: 1 012 €Q2·24Q3 2024 Company: 646 € Industry median: 1 020 €Q4 2024 Company: 646 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 052 € Industry median: 1 085 €Q2 2025 Company: 1 172 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 172 € Industry median: 1 126 €Q4 2025 Company: 1 172 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 172 € Industry median: 1 088 €Q2 2026 Company: 1 172 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 451 € Industry median: 1 122 €Q3·2605001 0001 500Q4 2024 Company: 646 € Industry median: 1 032 €Q1 2025 Company: 1 052 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 172 € Industry median: 1 115 €Q3 2025 Company: 1 172 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 172 € Industry median: 1 123 €Q1 2026 Company: 1 172 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 172 € Industry median: 1 096 €Q3 2026 Company: 1 451 € 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: 1 430 € · +23.8% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 636 €Q4·23Q1 2024 Company: 636 €Q2 2024 Company: 636 €Q2·24Q3 2024 Company: 3 136 €Q4 2024 Company: 636 €Q4·24Q1 2025 Company: 1 095 €Q2 2025 Company: 1 155 €Q2·25Q3 2025 Company: 1 155 €Q4 2025 Company: 1 155 €Q4·25Q1 2026 Company: 1 199 €Q2 2026 Company: 1 155 €Q2·26Q3 2026 Company: 1 430 €Q3·2605001 0001 500Q4 2024 Company: 636 €Q1 2025 Company: 1 095 €Q1·25Q2 2025 Company: 1 155 €Q3 2025 Company: 1 155 €Q3·25Q4 2025 Company: 1 155 €Q1 2026 Company: 1 199 €Q1·26Q2 2026 Company: 1 155 €Q3 2026 Company: 1 430 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 430 1 451 1
Q2 2026 — 1 155 1 172 1
Q1 2026 — 1 199 1 172 1
Q4 2025 — 1 155 1 172 1
Q3 2025 — 1 155 1 172 1
Q2 2025 — 1 155 1 172 1
Q1 2025 — 1 095 1 052 1
Q4 2024 — 636 646 1
Q3 2024 — 3 136 646 1
Q2 2024 — 636 646 1
Q1 2024 — 636 646 1
Q4 2023 — 636 646 1
Q3 2023 — 424 430 1
Q2 2023 — 263 277 1
Q1 2023 — 631 665 1
Q4 2022 — 631 665 1
Q3 2022 — 627 680 1
Q2 2022 — 627 680 1
Q1 2022 — 632 680 1
Labour taxes per employee per month
484 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 24 277 € · +122.4% vs 2024 · industry median 12 784 € · above 66% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 10 392 € Industry median: 10 920 €20192020 Company: 9 131 € Industry median: 10 651 €20202021 Company: 9 594 € Industry median: 10 862 €20212022 Company: 8 521 € Industry median: 11 500 €20222023 Company: 9 509 € Industry median: 12 140 €20232024 Company: 10 914 € Industry median: 12 266 €20242025 Company: 24 277 € Industry median: 12 784 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 10 392 € Industry median: 10 920 €20192020 Company: 9 131 € Industry median: 10 651 €2021 Company: 9 594 € Industry median: 10 862 €20212022 Company: 8 521 € Industry median: 11 500 €2023 Company: 9 509 € Industry median: 12 140 €20232024 Company: 10 914 € Industry median: 12 266 €2025 Company: 24 277 € 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: 8 416 € · +3 451.1% vs 2024 · industry median 1 062 € · above 78% of the industry
02 0004 0006 0008 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 968 € Industry median: 1 072 €20192020 Company: 2 210 € Industry median: 1 156 €20202021 Company: 2 615 € Industry median: 1 164 €20212022 Company: 961 € Industry median: 1 042 €20222023 Company: 3 763 € Industry median: 1 210 €20232024 Company: 237 € Industry median: 987 €20242025 Company: 8 416 € Industry median: 1 062 €202502 0004 0006 0008 00010 0002018 Company: — Industry median: —2019 Company: 2 968 € Industry median: 1 072 €20192020 Company: 2 210 € Industry median: 1 156 €2021 Company: 2 615 € Industry median: 1 164 €20212022 Company: 961 € Industry median: 1 042 €2023 Company: 3 763 € Industry median: 1 210 €20232024 Company: 237 € Industry median: 987 €2025 Company: 8 416 € 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: 34.7 % · +32.5 pp vs the year before · industry median 14.8 % · above 69% of the industry
0102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 28.6 % Industry median: 15.7 %20192020 Company: 24.2 % Industry median: 17.8 %20202021 Company: 27.3 % Industry median: 17.9 %20212022 Company: 11.3 % Industry median: 16.2 %20222023 Company: 39.6 % Industry median: 16.9 %20232024 Company: 2.2 % Industry median: 15.0 %20242025 Company: 34.7 % Industry median: 14.8 %20250102030402018 Company: — Industry median: —2019 Company: 28.6 % Industry median: 15.7 %20192020 Company: 24.2 % Industry median: 17.8 %2021 Company: 27.3 % Industry median: 17.9 %20212022 Company: 11.3 % Industry median: 16.2 %2023 Company: 39.6 % Industry median: 16.9 %20232024 Company: 2.2 % Industry median: 15.0 %2025 Company: 34.7 % 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: 33 263 € · +34.8% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 696 €20192020 Company: 16 918 €20202021 Company: 19 555 €20212022 Company: 21 035 €20222023 Company: 24 345 €20232024 Company: 24 671 €20242025 Company: 33 263 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 14 696 €20192020 Company: 16 918 €2021 Company: 19 555 €20212022 Company: 21 035 €2023 Company: 24 345 €20232024 Company: 24 671 €2025 Company: 33 263 €2025
Equity, € 2025: 31 693 € · +36.2% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 906 €20192020 Company: 16 116 €20202021 Company: 18 731 €20212022 Company: 19 692 €20222023 Company: 23 455 €20232024 Company: 23 277 €20242025 Company: 31 693 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 13 906 €20192020 Company: 16 116 €2021 Company: 18 731 €20212022 Company: 19 692 €2023 Company: 23 455 €20232024 Company: 23 277 €2025 Company: 31 693 €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 24 277 8 416 11 239 33 263 31 693 0
2024 10 914 237 6 957 24 671 23 277 0
2023 9 509 3 763 4 970 24 345 23 455 0
2022 8 521 961 6 422 21 035 19 692 0
2021 9 594 2 615 6 422 19 555 18 731 0
2020 9 131 2 210 6 415 16 918 16 116 0
2019 10 392 2 968 6 394 14 696 13 906 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1

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
34.7 %
Net profit / revenue
Return on equity (ROE)
26.6 %
Net profit / equity
Return on assets (ROA)
25.3 %
Net profit / assets
Equity ratio
95.3 %
Equity / assets
Debt ratio
4.7 %
Liabilities / assets
Current ratio
21.19
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 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 4 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 3 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 Jun 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

  • Lii Tammel
    Direct ownership · since 25 Sep 2018

Founders and other persons

  • Lii Tammel
    Founder · 2 500 € · 14 Oct 2012
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 30050020 / 6
24 Jan 2025
 Second (constitutive) merger entry In force
24 Jan 2025
 PDF
Ä 30050020 / 5
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 30050020 / 4
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 30050020 / 3
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 30050020 / 2
2 Dec 2017
 Amendment entry In force
2 Dec 2017
 PDF
Ä 30050020
15 Oct 2012
 First entry In force
15 Oct 2012
 PDF

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