Business Art OÜ is a OÜ based in Tallinn, registry code 12409970, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 519 with 1 employees.
Turnover
1 519 €
↑ 21.1%vs Q2 2026
State taxes
500 €
↑ 37.7%vs Q2 2026
Labour taxes
220 €
↑ 0.0%vs Q2 2026
Employees
1
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20261 519 €
above 14% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee220 €
above 11% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 20255 317 €
above 34% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-19.9 %
above 10% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 519 € · +21.1% vs Q2 2026 · industry median 9 740 € · above 14% 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.
Labour taxes per employee, € Q3 2026: 220 € · +100.0% vs Q2 2026 · industry median 1 122 € · above 11% 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 · −50.0% vs Q2 2026State taxes, € Q3 2026: 500 € · +37.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
1 519
500
220
1
Q2 2026
1 254
363
220
2
Q1 2026
1 802
532
220
2
Q4 2025
1 186
399
220
2
Q3 2025
1 326
438
220
2
Q2 2025
1 213
415
220
2
Q1 2025
1 344
408
217
2
Q4 2024
1 295
384
213
2
Q3 2024
3 000
702
213
2
Q2 2024
2 038
448
213
2
Q1 2024
2 408
588
213
2
Q4 2023
1 687
374
213
2
Q3 2023
3 736
789
213
2
Q2 2023
1 075
337
213
2
Q1 2023
2 004
470
213
2
Q4 2022
2 098
350
213
2
Q3 2022
2 469
619
213
2
Q2 2022
1 090
383
213
2
Q1 2022
1 895
416
213
2
Labour taxes per employee per month
73 €
Turnover per employee in the quarter
1 519 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 5 317 € · −35.2% vs 2024 · industry median 12 784 € · above 34% 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: -1 060 € · −173.7% vs 2024 · industry median 1 062 € · above 14% 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: -19.9 % · −37.5 pp vs the year before · industry median 14.8 % · above 10% 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: 25 973 € · −5.0% vs 2024Equity, € 2025: 16 934 € · −5.9% vs 2024Employees2025: 0 · industry median 1 · above 2% 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
5 317
-1 060
2 007
25 973
16 934
0
2024
8 210
1 439
2 007
27 332
17 994
0
2023
7 800
651
2 007
29 134
16 555
0
2022
6 648
355
2 007
18 934
15 904
0
2021
7 029
1 718
1 338
18 543
15 548
0
2020
7 066
3 181
0
16 441
13 830
0
2019
7 321
3 840
0
12 065
11 849
0
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
0
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
