Lea Äriteenused OÜ is a OÜ based in Viljandi linn, registry code 12491150, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €13 000 and 1 employees.
Turnover
—
State taxes
658 €
↑ 15.4%vs Q2 2026
Labour taxes
687 €
↑ 14.7%vs Q2 2026
Employees
1
±0vs 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 employee687 €
above 30% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202513 000 €
above 50% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20250.9 %
above 25% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 687 € · +14.7% vs Q2 2026 · industry median 1 122 € · above 30% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 658 € · +15.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
658
687
1
Q2 2026
—
570
599
1
Q1 2026
—
895
925
1
Q4 2025
—
1 026
1 057
1
Q3 2025
—
1 026
1 057
1
Q2 2025
—
954
983
1
Q1 2025
—
1 065
1 099
1
Q4 2024
—
1 022
1 055
1
Q3 2024
—
1 089
1 125
1
Q2 2024
—
955
986
1
Q1 2024
—
955
986
1
Q4 2023
—
955
986
1
Q3 2023
—
1 042
1 076
1
Q2 2023
—
955
986
1
Q1 2023
—
955
986
1
Q4 2022
—
875
902
1
Q3 2022
—
1 005
1 036
1
Q2 2022
—
905
936
1
Q1 2022
—
1 022
1 055
1
Labour taxes per employee per month
229 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 13 000 € · +4.0% vs 2024 · industry median 12 784 € · above 50% 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: 118 € · −59.9% vs 2024 · industry median 1 062 € · above 36% 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: 0.9 % · −1.4 pp vs the year before · industry median 14.8 % · above 25% 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: 1 085 € · +15.1% vs 2024Equity, € 2025: 732 € · +19.2% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
13 000
118
8 953
1 085
732
1
2024
12 500
294
8 482
943
614
1
2023
12 000
97
8 184
320
320
1
2022
12 000
6
8 312
560
224
1
2021
12 000
-778
9 245
217
217
1
2020
13 000
997
8 516
1 473
995
1
2019
12 300
-30
8 652
327
-2
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
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
0.9 %
Net profit / revenue
Return on equity (ROE)
16.1 %
Net profit / equity
Return on assets (ROA)
10.9 %
Net profit / assets
Equity ratio
67.5 %
Equity / assets
Debt ratio
32.5 %
Liabilities / assets
Current ratio
3.07
Current assets / current liabilities
Revenue per employee
13 000 €
Revenue / average full-time employees
Labour cost per employee per month
746 €
Labour costs / employees / 12 months (incl. employer taxes)
