Generosus OÜ

Active Registry code 12571877 OÜ Tartu linn Registered 19 Nov 2013
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Generosus OÜ is a OÜ based in Tartu linn, registry code 12571877, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €26 799 and 0 employees.

Turnover
—
State taxes
240 €
↓ 22.1% vs Q2 2026
Labour taxes
272 €
↓ 22.1% vs Q2 2026
Employees
1
±0 vs 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 employee 272 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 26 799 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 12.1 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q1 2022 – Q3 2026
Labour taxes per employee, € Q3 2026: 272 € · −22.1% vs Q2 2026 · industry median 1 122 € · above 14% of the industry
02505007501 0001 250Q1 2022 Company: 0 € Industry median: 831 €Q1·22Q2 2022 Company: — Industry median: 849 €Q2·22Q3 2022 Company: — Industry median: 890 €Q3·22Q4 2022 Company: — Industry median: 893 €Q4·22Q1 2023 Company: — Industry median: 899 €Q1·23Q2 2024 Company: — Industry median: 1 012 €Q2·24Q1 2025 Company: — Industry median: 1 085 €Q1·25Q1 2026 Company: 116 € Industry median: 1 088 €Q1·26Q2 2026 Company: 349 € Industry median: 1 096 €Q2·26Q3 2026 Company: 272 € Industry median: 1 122 €Q3·2602505007501 0001 250Q3 2022 Company: — Industry median: 890 €Q4 2022 Company: — Industry median: 893 €Q4·22Q1 2023 Company: — Industry median: 899 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q1 2025 Company: — Industry median: 1 085 €Q1 2026 Company: 116 € Industry median: 1 088 €Q1·26Q2 2026 Company: 349 € Industry median: 1 096 €Q3 2026 Company: 272 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q1 2022 Company: 1Q1·22Q2 2022 Company: 1Q2·22Q3 2022 Company: 1Q3·22Q4 2022 Company: 1Q4·22Q1 2023 Company: —Q1·23Q2 2024 Company: —Q2·24Q1 2025 Company: —Q1·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2022 Company: 1Q4 2022 Company: 1Q4·22Q1 2023 Company: —Q2 2024 Company: —Q2·24Q1 2025 Company: —Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 240 € · −22.1% vs Q2 2026
0100200300400Q1 2022 Company: 17 €Q1·22Q2 2022 Company: —Q2·22Q3 2022 Company: —Q3·22Q4 2022 Company: —Q4·22Q1 2023 Company: 17 €Q1·23Q2 2024 Company: 22 €Q2·24Q1 2025 Company: 34 €Q1·25Q1 2026 Company: 136 €Q1·26Q2 2026 Company: 308 €Q2·26Q3 2026 Company: 240 €Q3·260100200300400Q3 2022 Company: —Q4 2022 Company: —Q4·22Q1 2023 Company: 17 €Q2 2024 Company: 22 €Q2·24Q1 2025 Company: 34 €Q1 2026 Company: 136 €Q1·26Q2 2026 Company: 308 €Q3 2026 Company: 240 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 240 272 1
Q2 2026 — 308 349 1
Q1 2026 — 136 116 1
Q1 2025 — 34 — —
Q2 2024 — 22 — —
Q1 2023 — 17 — —
Q4 2022 — — — 1
Q3 2022 — — — 1
Q2 2022 — — — 1
Q1 2022 — 17 — 1
Labour taxes per employee per month
91 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 26 799 € · +9.1% vs 2024 · industry median 12 784 € · above 68% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 375 € Industry median: 10 918 €20192020 Company: 21 865 € Industry median: 10 648 €20202021 Company: 26 328 € Industry median: 10 858 €20212022 Company: 31 118 € Industry median: 11 500 €20222023 Company: 21 095 € Industry median: 12 140 €20232024 Company: 24 559 € Industry median: 12 264 €20242025 Company: 26 799 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 20 375 € Industry median: 10 918 €20192020 Company: 21 865 € Industry median: 10 648 €2021 Company: 26 328 € Industry median: 10 858 €20212022 Company: 31 118 € Industry median: 11 500 €2023 Company: 21 095 € Industry median: 12 140 €20232024 Company: 24 559 € Industry median: 12 264 €2025 Company: 26 799 € Industry median: 12 784 €2025
  • 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: 3 251 € · +47.5% vs 2024 · industry median 1 062 € · above 64% of the industry
01 0002 0003 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 744 € Industry median: 1 071 €20192020 Company: 154 € Industry median: 1 156 €20202021 Company: 1 629 € Industry median: 1 163 €20212022 Company: 1 598 € Industry median: 1 042 €20222023 Company: 881 € Industry median: 1 210 €20232024 Company: 2 204 € Industry median: 986 €20242025 Company: 3 251 € Industry median: 1 062 €202501 0002 0003 0004 0002018 Company: — Industry median: —2019 Company: 744 € Industry median: 1 071 €20192020 Company: 154 € Industry median: 1 156 €2021 Company: 1 629 € Industry median: 1 163 €20212022 Company: 1 598 € Industry median: 1 042 €2023 Company: 881 € Industry median: 1 210 €20232024 Company: 2 204 € Industry median: 986 €2025 Company: 3 251 € Industry median: 1 062 €2025
  • 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: 12.1 % · +3.2 pp vs the year before · industry median 14.8 % · above 46% of the industry
051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.7 % Industry median: 15.7 %20192020 Company: 0.7 % Industry median: 17.8 %20202021 Company: 6.2 % Industry median: 17.9 %20212022 Company: 5.1 % Industry median: 16.2 %20222023 Company: 4.2 % Industry median: 16.9 %20232024 Company: 9.0 % Industry median: 15.0 %20242025 Company: 12.1 % Industry median: 14.8 %2025051015202018 Company: — Industry median: —2019 Company: 3.7 % Industry median: 15.7 %20192020 Company: 0.7 % Industry median: 17.8 %2021 Company: 6.2 % Industry median: 17.9 %20212022 Company: 5.1 % Industry median: 16.2 %2023 Company: 4.2 % Industry median: 16.9 %20232024 Company: 9.0 % Industry median: 15.0 %2025 Company: 12.1 % Industry median: 14.8 %2025
  • 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: 55 113 € · +25.5% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 43 916 €20192020 Company: 43 664 €20202021 Company: 43 622 €20212022 Company: 44 457 €20222023 Company: 43 297 €20232024 Company: 43 907 €20242025 Company: 55 113 €2025020 00040 00060 0002018 Company: —2019 Company: 43 916 €20192020 Company: 43 664 €2021 Company: 43 622 €20212022 Company: 44 457 €2023 Company: 43 297 €20232024 Company: 43 907 €2025 Company: 55 113 €2025
Equity, € 2025: 33 600 € · +10.7% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 23 883 €20192020 Company: 24 037 €20202021 Company: 25 666 €20212022 Company: 27 264 €20222023 Company: 28 145 €20232024 Company: 30 349 €20242025 Company: 33 600 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 23 883 €20192020 Company: 24 037 €2021 Company: 25 666 €20212022 Company: 27 264 €2023 Company: 28 145 €20232024 Company: 30 349 €2025 Company: 33 600 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 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: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 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: 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 26 799 3 251 0 55 113 33 600 0
2024 24 559 2 204 0 43 907 30 349 0
2023 21 095 881 0 43 297 28 145 0
2022 31 118 1 598 0 44 457 27 264 0
2021 26 328 1 629 0 43 622 25 666 0
2020 21 865 154 0 43 664 24 037 0
2019 20 375 744 134 43 916 23 883 0
2018 — — — — — 0
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
12.1 %
Net profit / revenue
Return on equity (ROE)
9.7 %
Net profit / equity
Return on assets (ROA)
5.9 %
Net profit / assets
Equity ratio
61.0 %
Equity / assets
Debt ratio
39.0 %
Liabilities / assets
Current ratio
393.75
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 28 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 Mar 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 15 Mar 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 4 Apr 2021 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

  • Aive Moora
    Direct ownership · since 18 Oct 2018

Founders and other persons

  • Aive Moora
    Founder · 2 500 € · 18 Nov 2013
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 73111Activities of advertising agencies

Rulings 7

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20065860 / 6
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 20065860 / 5
19 Jan 2018
 Amendment entry In force
19 Jan 2018
 PDF
Ä 20065860 / 4
20 Dec 2017
 Amendment entry In force
20 Dec 2017
 PDF
Ä 20065860 / 3
6 Dec 2017
 Amendment entry In force
6 Dec 2017
 PDF
Ä 20065860 / 2
19 Aug 2015
 Amendment entry In force
19 Aug 2015
 PDF
Ä 20065860 / M1
18 Aug 2015
 Ruling to eliminate deficiencies 17 Sep 2015 Deficiencies eliminated
19 Aug 2015
 PDF
Ä 20065860
19 Nov 2013
 First entry In force
19 Nov 2013
 PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data