BY Spets OÜ

Active Registry code 12416214 OÜ Tallinn Registered 4 Feb 2013
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BY Spets OÜ is a OÜ based in Tallinn, registry code 12416214, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €4 875 with employees.

Turnover
4 875 €
↓ 45.3% vs Q2 2026
State taxes
25 €
↓ 41.9% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 4 875 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 19 411 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -1.3 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 4 875 € · −45.3% vs Q2 2026 · industry median 13 705 € · above 28% of the industry
05 00010 00015 00020 000Q4 2023 Company: 128 € Industry median: 15 091 €Q4·23Q1 2024 Company: 5 469 € Industry median: 14 762 €Q2 2024 Company: 107 € Industry median: 14 762 €Q2·24Q3 2024 Company: 228 € Industry median: 14 140 €Q4 2024 Company: 1 755 € Industry median: 15 052 €Q4·24Q1 2025 Company: 2 165 € Industry median: 14 703 €Q2 2025 Company: 120 € Industry median: 13 688 €Q2·25Q3 2025 Company: 2 940 € Industry median: 13 984 €Q4 2025 Company: 12 250 € Industry median: 14 505 €Q4·25Q1 2026 Company: 12 900 € Industry median: 14 237 €Q2 2026 Company: 8 920 € Industry median: 14 128 €Q2·26Q3 2026 Company: 4 875 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 1 755 € Industry median: 15 052 €Q1 2025 Company: 2 165 € Industry median: 14 703 €Q1·25Q2 2025 Company: 120 € Industry median: 13 688 €Q3 2025 Company: 2 940 € Industry median: 13 984 €Q3·25Q4 2025 Company: 12 250 € Industry median: 14 505 €Q1 2026 Company: 12 900 € Industry median: 14 237 €Q1·26Q2 2026 Company: 8 920 € Industry median: 14 128 €Q3 2026 Company: 4 875 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 25 € · −41.9% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 26 €Q4·23Q1 2024 Company: 1 142 €Q2 2024 Company: —Q2·24Q3 2024 Company: 47 €Q4 2024 Company: 374 €Q4·24Q1 2025 Company: 475 €Q2 2025 Company: 26 €Q2·25Q3 2025 Company: 322 €Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: 43 €Q2·26Q3 2026 Company: 25 €Q3·260100200300400500Q4 2024 Company: 374 €Q1 2025 Company: 475 €Q1·25Q2 2025 Company: 26 €Q3 2025 Company: 322 €Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: 43 €Q3 2026 Company: 25 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 4 875 25 — —
Q2 2026 8 920 43 — —
Q1 2026 12 900 — — —
Q4 2025 12 250 — — —
Q3 2025 2 940 322 — —
Q2 2025 120 26 — —
Q1 2025 2 165 475 — —
Q4 2024 1 755 374 — —
Q3 2024 228 47 — —
Q2 2024 107 — — —
Q1 2024 5 469 1 142 — —
Q4 2023 128 26 — —
Q3 2023 654 141 — —
Q2 2023 — — — —
Q1 2023 4 565 37 — —
Q4 2022 7 997 — — —
Q3 2022 8 765 31 — —
Q2 2022 8 053 407 433 —
Q1 2022 8 024 1 582 1 740 —

Financials by year

2016 – 2025
Revenue, € 2025: 19 411 € · +191.7% vs 2024 · industry median 10 800 € · above 58% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 67 702 € Industry median: 8 998 €20192020 Company: 71 782 € Industry median: 8 779 €20202021 Company: 45 885 € Industry median: 9 884 €20212022 Company: 34 703 € Industry median: 10 945 €20222023 Company: 3 375 € Industry median: 11 079 €20232024 Company: 6 655 € Industry median: 10 766 €20242025 Company: 19 411 € Industry median: 10 800 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 67 702 € Industry median: 8 998 €20192020 Company: 71 782 € Industry median: 8 779 €2021 Company: 45 885 € Industry median: 9 884 €20212022 Company: 34 703 € Industry median: 10 945 €2023 Company: 3 375 € Industry median: 11 079 €20232024 Company: 6 655 € Industry median: 10 766 €2025 Company: 19 411 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -243 € · +48.0% vs 2024 · industry median 284 € · above 29% of the industry
-20 000-10 000010 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15 178 € Industry median: 966 €20192020 Company: 15 600 € Industry median: 760 €20202021 Company: -8 055 € Industry median: 1 171 €20212022 Company: 2 011 € Industry median: 470 €20222023 Company: -10 203 € Industry median: 681 €20232024 Company: -467 € Industry median: 538 €20242025 Company: -243 € Industry median: 284 €2025-20 000-10 000010 00020 0002018 Company: — Industry median: —2019 Company: 15 178 € Industry median: 966 €20192020 Company: 15 600 € Industry median: 760 €2021 Company: -8 055 € Industry median: 1 171 €20212022 Company: 2 011 € Industry median: 470 €2023 Company: -10 203 € Industry median: 681 €20232024 Company: -467 € Industry median: 538 €2025 Company: -243 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -1.3 % · +5.8 pp vs the year before · industry median 22.0 % · above 25% of the industry
-400-300-200-10001002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22.4 % Industry median: 31.9 %20192020 Company: 21.7 % Industry median: 32.1 %20202021 Company: -17.6 % Industry median: 35.7 %20212022 Company: 5.8 % Industry median: 27.6 %20222023 Company: -302.3 % Industry median: 28.4 %20232024 Company: -7.0 % Industry median: 25.0 %20242025 Company: -1.3 % Industry median: 22.0 %2025-400-300-200-10001002018 Company: — Industry median: —2019 Company: 22.4 % Industry median: 31.9 %20192020 Company: 21.7 % Industry median: 32.1 %2021 Company: -17.6 % Industry median: 35.7 %20212022 Company: 5.8 % Industry median: 27.6 %2023 Company: -302.3 % Industry median: 28.4 %20232024 Company: -7.0 % Industry median: 25.0 %2025 Company: -1.3 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 17 394 € · +35.4% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 20 037 €20192020 Company: 32 289 €20202021 Company: 26 684 €20212022 Company: 23 737 €20222023 Company: 13 798 €20232024 Company: 12 842 €20242025 Company: 17 394 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 20 037 €20192020 Company: 32 289 €2021 Company: 26 684 €20212022 Company: 23 737 €2023 Company: 13 798 €20232024 Company: 12 842 €2025 Company: 17 394 €2025
Equity, € 2025: 11 675 € · −2.0% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 15 514 €20192020 Company: 31 114 €20202021 Company: 20 577 €20212022 Company: 22 588 €20222023 Company: 12 385 €20232024 Company: 11 918 €20242025 Company: 11 675 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 15 514 €20192020 Company: 31 114 €2021 Company: 20 577 €20212022 Company: 22 588 €2023 Company: 12 385 €20232024 Company: 11 918 €2025 Company: 11 675 €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: 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: 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: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 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: Activities of head offices and management consultancy (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 19 411 -243 0 17 394 11 675 0
2024 6 655 -467 0 12 842 11 918 0
2023 3 375 -10 203 0 13 798 12 385 0
2022 34 703 2 011 4 462 23 737 22 588 0
2021 45 885 -8 055 18 278 26 684 20 577 1
2020 71 782 15 600 22 943 32 289 31 114 1
2019 67 702 15 178 10 375 20 037 15 514 1
2018 — — — — — 1
2017 — — — — — 1
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
-1.3 %
Net profit / revenue
Return on equity (ROE)
-2.1 %
Net profit / equity
Return on assets (ROA)
-1.4 %
Net profit / assets
Equity ratio
67.1 %
Equity / assets
Debt ratio
32.9 %
Liabilities / assets
Current ratio
2.45
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 5 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 26 Jan 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 16 Jan 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 21 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 19 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 10178669 / 8
4 Sep 2025
Amendment entry In force
4 Sep 2025
PDF
Ä 10178669 / M7
26 Aug 2025
Ruling to eliminate deficiencies 10 Sep 2025 Deficiencies eliminated
4 Sep 2025
PDF
Ä 10178669 / 7
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10178669 / M6
10 Jan 2023
Refund of the state fee In force
10 Jan 2023
PDF
Ä 10178669 / M5
6 Jan 2023
Procedural ruling 5 Feb 2023 Deficiencies eliminated
6 Jan 2023
PDF
Ä 10178669 / M4
30 Dec 2022
Ruling to eliminate deficiencies 14 Jan 2023 Deficiencies eliminated
6 Jan 2023
PDF
Ä 10178669 / 6
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 10178669 / 5
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 10178669 / 4
5 Jul 2017
Amendment entry In force
5 Jul 2017
PDF
Ä 10178669 / 3
5 Jan 2017
Amendment entry In force
5 Jan 2017
PDF
Ä 10178669 / 2
29 Sep 2016
Amendment entry In force
29 Sep 2016
PDF
Ä 10178669 / M3
14 Sep 2016
Warning of deletion published in Ametlikud Teadaanded In force
14 Sep 2016
PDF
Ä 10178669 / M2
11 Mar 2016
Warning of deletion from the register: annual report not filed 12 Sep 2016 Deficiencies eliminated
4 Jan 2017
PDF
Ä 10178669
4 Feb 2013
First entry In force
4 Feb 2013
PDF
Ä 10178669 / M1
28 Jan 2013
Ruling to eliminate deficiencies 18 Feb 2013 In force
28 Jan 2013
PDF

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