HEA Aruandlusabi OÜ is a OÜ based in Tallinn, registry code 12498382, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €29 415 with 1 employees.
Turnover
29 415 €
↑ 200.3%vs Q2 2026
State taxes
11 005 €
↑ 157.5%vs Q2 2026
Labour taxes
3 859 €
↑ 71.8%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
Turnover · Q3 202629 415 €
above 80% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee3 859 €
above 92% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202533 847 €
above 75% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202510.2 %
above 44% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 29 415 € · +200.3% vs Q2 2026 · industry median 9 740 € · above 80% 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: 3 859 € · +71.8% vs Q2 2026 · industry median 1 122 € · above 92% 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: 11 005 € · +157.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
29 415
11 005
3 859
1
Q2 2026
9 795
4 274
2 246
1
Q1 2026
7 501
3 495
2 008
1
Q4 2025
5 152
3 250
2 451
1
Q3 2025
13 229
6 606
3 269
1
Q2 2025
5 415
5 150
4 494
1
Q1 2025
11 300
4 417
2 196
1
Q4 2024
5 904
2 970
1 684
1
Q3 2024
—
1 780
1 684
1
Q2 2024
—
1 530
1 684
1
Q1 2024
—
1 253
1 385
1
Q4 2023
—
698
787
1
Q3 2023
—
698
787
1
Q2 2023
—
698
787
1
Q1 2023
—
777
862
1
Q4 2022
—
386
419
1
Q3 2022
—
—
—
1
Q2 2022
—
—
—
1
Q1 2022
—
—
—
1
Labour taxes per employee per month
1 286 €
Turnover per employee in the quarter
29 415 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 33 847 € · −26.0% vs 2024 · industry median 12 784 € · above 75% 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: 3 450 € · −85.9% vs 2024 · industry median 1 062 € · above 65% 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: 10.2 % · −43.3 pp vs the year before · industry median 14.8 % · above 44% 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, € thousand 2025: 104 553 € · +12.9% vs 2024Equity, € 2025: 85 391 € · +10.3% vs 2024Employees2025: 1 · 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
33 847
3 450
27 486
104 553
85 391
1
2024
45 757
24 478
18 738
92 591
77 441
0
2023
39 471
24 302
10 826
68 553
57 963
0
2022
13 389
10 190
1 786
42 499
39 661
0
2021
12 334
11 356
0
31 982
29 471
0
2020
18 209
10 119
0
20 643
18 115
0
2019
2 659
1 413
642
10 522
7 997
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
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
10.2 %
Net profit / revenue
Return on equity (ROE)
4.0 %
Net profit / equity
Return on assets (ROA)
3.3 %
Net profit / assets
Equity ratio
81.7 %
Equity / assets
Debt ratio
18.3 %
Liabilities / assets
Current ratio
5.46
Current assets / current liabilities
Revenue per employee
33 847 €
Revenue / average full-time employees
Labour cost per employee per month
2 291 €
Labour costs / employees / 12 months (incl. employer taxes)
