Change Consulting OÜ

Active Registry code 12425874 OÜ Tartu linn Registered 22 Feb 2013
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Change Consulting OÜ is a OÜ based in Tartu linn, registry code 12425874, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €19 545 with employees.

Turnover
19 545 €
↓ 49.2% vs Q2 2026
State taxes
2 945 €
↓ 68.7% vs Q2 2026
Labour taxes
0 €
↓ 100.0% vs Q2 2026
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 19 545 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 110 290 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -1.4 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 545 € · −49.2% vs Q2 2026 · industry median 13 705 € · above 59% of the industry
010 00020 00030 00040 000Q4 2023 Company: 19 717 € Industry median: 15 091 €Q4·23Q1 2024 Company: 31 408 € Industry median: 14 762 €Q2 2024 Company: 26 656 € Industry median: 14 762 €Q2·24Q3 2024 Company: 27 412 € Industry median: 14 140 €Q4 2024 Company: 25 537 € Industry median: 15 052 €Q4·24Q1 2025 Company: 35 834 € Industry median: 14 703 €Q2 2025 Company: 32 430 € Industry median: 13 688 €Q2·25Q3 2025 Company: 24 864 € Industry median: 13 984 €Q4 2025 Company: 32 664 € Industry median: 14 505 €Q4·25Q1 2026 Company: 25 770 € Industry median: 14 237 €Q2 2026 Company: 38 469 € Industry median: 14 128 €Q2·26Q3 2026 Company: 19 545 € Industry median: 13 705 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 25 537 € Industry median: 15 052 €Q1 2025 Company: 35 834 € Industry median: 14 703 €Q1·25Q2 2025 Company: 32 430 € Industry median: 13 688 €Q3 2025 Company: 24 864 € Industry median: 13 984 €Q3·25Q4 2025 Company: 32 664 € Industry median: 14 505 €Q1 2026 Company: 25 770 € Industry median: 14 237 €Q1·26Q2 2026 Company: 38 469 € Industry median: 14 128 €Q3 2026 Company: 19 545 € 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: 2 945 € · −68.7% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 1 924 €Q4·23Q1 2024 Company: 6 463 €Q2 2024 Company: 6 708 €Q2·24Q3 2024 Company: 5 230 €Q4 2024 Company: 2 731 €Q4·24Q1 2025 Company: 7 451 €Q2 2025 Company: 5 712 €Q2·25Q3 2025 Company: 5 258 €Q4 2025 Company: 7 125 €Q4·25Q1 2026 Company: 6 687 €Q2 2026 Company: 9 401 €Q2·26Q3 2026 Company: 2 945 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 2 731 €Q1 2025 Company: 7 451 €Q1·25Q2 2025 Company: 5 712 €Q3 2025 Company: 5 258 €Q3·25Q4 2025 Company: 7 125 €Q1 2026 Company: 6 687 €Q1·26Q2 2026 Company: 9 401 €Q3 2026 Company: 2 945 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 19 545 2 945 — —
Q2 2026 38 469 9 401 4 082 —
Q1 2026 25 770 6 687 2 590 —
Q4 2025 32 664 7 125 2 960 —
Q3 2025 24 864 5 258 — —
Q2 2025 32 430 5 712 1 110 —
Q1 2025 35 834 7 451 2 220 —
Q4 2024 25 537 2 731 1 045 —
Q3 2024 27 412 5 230 1 045 —
Q2 2024 26 656 6 708 3 482 —
Q1 2024 31 408 6 463 2 507 —
Q4 2023 19 717 1 924 400 —
Q3 2023 33 105 4 440 — —
Q2 2023 47 179 9 493 4 188 —
Q1 2023 27 921 6 629 4 188 1
Q4 2022 45 926 12 801 5 478 1
Q3 2022 28 856 6 419 3 402 1
Q2 2022 45 950 9 631 4 692 1
Q1 2022 34 619 5 092 2 519 1

Financials by year

2016 – 2025
Revenue, € thousand 2025: 110 290 € · −2.2% vs 2024 · industry median 10 800 € · above 87% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 114 790 € Industry median: 8 998 €20192020 Company: 93 268 € Industry median: 8 779 €20202021 Company: 140 492 € Industry median: 9 884 €20212022 Company: 143 095 € Industry median: 10 945 €20222023 Company: 136 178 € Industry median: 11 079 €20232024 Company: 112 827 € Industry median: 10 766 €20242025 Company: 110 290 € Industry median: 10 800 €20250501001502018 Company: — Industry median: —2019 Company: 114 790 € Industry median: 8 998 €20192020 Company: 93 268 € Industry median: 8 779 €2021 Company: 140 492 € Industry median: 9 884 €20212022 Company: 143 095 € Industry median: 10 945 €2023 Company: 136 178 € Industry median: 11 079 €20232024 Company: 112 827 € Industry median: 10 766 €2025 Company: 110 290 € 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: -1 599 € · −111.8% vs 2024 · industry median 284 € · above 20% of the industry
-20 000-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 25 512 € Industry median: 966 €20192020 Company: 4 664 € Industry median: 760 €20202021 Company: -11 723 € Industry median: 1 171 €20212022 Company: 1 429 € Industry median: 470 €20222023 Company: 23 071 € Industry median: 681 €20232024 Company: 13 588 € Industry median: 538 €20242025 Company: -1 599 € Industry median: 284 €2025-20 000-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 25 512 € Industry median: 966 €20192020 Company: 4 664 € Industry median: 760 €2021 Company: -11 723 € Industry median: 1 171 €20212022 Company: 1 429 € Industry median: 470 €2023 Company: 23 071 € Industry median: 681 €20232024 Company: 13 588 € Industry median: 538 €2025 Company: -1 599 € 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: -1.4 % · −13.5 pp vs the year before · industry median 22.0 % · above 25% of the industry
-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22.2 % Industry median: 31.9 %20192020 Company: 5.0 % Industry median: 32.1 %20202021 Company: -8.3 % Industry median: 35.7 %20212022 Company: 1.0 % Industry median: 27.6 %20222023 Company: 16.9 % Industry median: 28.4 %20232024 Company: 12.0 % Industry median: 25.0 %20242025 Company: -1.4 % Industry median: 22.0 %2025-100102030402018 Company: — Industry median: —2019 Company: 22.2 % Industry median: 31.9 %20192020 Company: 5.0 % Industry median: 32.1 %2021 Company: -8.3 % Industry median: 35.7 %20212022 Company: 1.0 % Industry median: 27.6 %2023 Company: 16.9 % Industry median: 28.4 %20232024 Company: 12.0 % Industry median: 25.0 %2025 Company: -1.4 % 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: 41 674 € · −26.6% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 25 224 €20192020 Company: 24 255 €20202021 Company: 36 993 €20212022 Company: 40 904 €20222023 Company: 50 109 €20232024 Company: 56 806 €20242025 Company: 41 674 €2025020 00040 00060 0002018 Company: —2019 Company: 25 224 €20192020 Company: 24 255 €2021 Company: 36 993 €20212022 Company: 40 904 €2023 Company: 50 109 €20232024 Company: 56 806 €2025 Company: 41 674 €2025
Equity, € 2025: 20 984 € · −37.2% vs 2024
-10 000010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 399 €20192020 Company: 7 063 €20202021 Company: -4 660 €20212022 Company: -3 231 €20222023 Company: 19 840 €20232024 Company: 33 428 €20242025 Company: 20 984 €2025-10 000010 00020 00030 00040 0002018 Company: —2019 Company: 2 399 €20192020 Company: 7 063 €2021 Company: -4 660 €20212022 Company: -3 231 €2023 Company: 19 840 €20232024 Company: 33 428 €2025 Company: 20 984 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 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 110 290 -1 599 16 530 41 674 20 984 0
2024 112 827 13 588 21 966 56 806 33 428 0
2023 136 178 23 071 13 585 50 109 19 840 0
2022 143 095 1 429 42 542 40 904 -3 231 2
2021 140 492 -11 723 71 526 36 993 -4 660 2
2020 93 268 4 664 29 009 24 255 7 063 2
2019 114 790 25 512 32 741 25 224 2 399 2
2018 — — — — — 2
2017 — — — — — 1
2016 — — — — — 1
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
-1.4 %
Net profit / revenue
Return on equity (ROE)
-7.6 %
Net profit / equity
Return on assets (ROA)
-3.8 %
Net profit / assets
Equity ratio
50.4 %
Equity / assets
Debt ratio
49.6 %
Liabilities / assets
Current ratio
0.94
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 17 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 9 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 13 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 22 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 2 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 22 Apr 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

Owner in

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 20063162 / 8
6 May 2026
Amendment entry In force
6 May 2026
PDF
Ä 20063162 / 7
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20063162 / M1
23 Feb 2023
Warning of compulsory dissolution: insufficient net assets 23 Aug 2023 Deficiencies eliminated
18 Aug 2023
PDF
Ä 20063162 / 6
5 Oct 2020
Amendment under Commercial Code § 525 (2) In force
5 Oct 2020
PDF
Ä 20063162 / 5
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20063162 / 4
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20063162 / 3
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 20063162 / 2
17 Feb 2014
Amendment entry In force
17 Feb 2014
PDF
Ä 20063162
22 Feb 2013
First entry In force
22 Feb 2013
PDF

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