Elu & Net OÜ is a OÜ based in Tartu linn, registry code 12503663, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €13 071 and 1 employees.
Turnover
—
State taxes
108 €
↓ 33.7%vs Q4 2025
Labour taxes
117 €
↓ 33.5%vs Q4 2025
Employees
—
Q1 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Revenue · 202513 071 €
above 50% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20255.1 %
above 35% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q2 2023 – Q1 2026
Labour taxes per employee, € Q4 2025: 176 € · +0.0% vs Q3 2025 · industry median 1 123 € · above 9% 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.
EmployeesQ4 2025: 1 · +0.0% vs Q3 2025State taxes, € Q1 2026: 108 € · −33.7% vs Q4 2025
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q1 2026
—
108
117
—
Q4 2025
—
163
176
1
Q3 2025
—
163
176
1
Q2 2025
—
163
176
1
Q1 2025
—
161
174
1
Q4 2024
—
157
170
1
Q3 2024
—
157
170
1
Q2 2024
—
157
170
1
Q1 2024
—
157
170
1
Q4 2023
—
157
170
1
Q3 2023
—
157
170
1
Q2 2023
—
157
170
1
Q1 2023
—
157
170
1
Q4 2022
—
157
170
1
Q3 2022
—
157
170
1
Q2 2022
—
157
170
1
Q1 2022
—
157
170
1
Financials by year
2016 – 2025
Revenue, € 2025: 13 071 € · −14.4% 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: 672 € · −71.2% vs 2024 · industry median 1 062 € · above 45% 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: 5.1 % · −10.1 pp vs the year before · industry median 14.8 % · above 35% 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: 11 600 € · +9.1% vs 2024Equity, € 2025: 10 574 € · +6.8% 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
13 071
672
1 200
11 600
10 574
1
2024
15 264
2 330
1 200
10 632
9 902
1
2023
14 186
3 007
1 606
8 028
7 572
1
2022
10 254
651
1 913
4 721
4 565
1
2021
8 513
-2 354
1 606
3 914
3 914
1
2020
9 195
-4 648
1 410
6 268
6 268
1
2019
6 560
2 662
1 410
10 916
10 916
1
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
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
5.1 %
Net profit / revenue
Return on equity (ROE)
6.4 %
Net profit / equity
Return on assets (ROA)
5.8 %
Net profit / assets
Equity ratio
91.2 %
Equity / assets
Debt ratio
8.8 %
Liabilities / assets
Current ratio
15.98
Current assets / current liabilities
Revenue per employee
13 071 €
Revenue / average full-time employees
Labour cost per employee per month
100 €
Labour costs / employees / 12 months (incl. employer taxes)
