Arengupartner Tiina Merkuljeva OÜ
Active Registry code 12573563
OÜ Tartu linn Registered 22 Nov 2013
Arengupartner Tiina Merkuljeva OÜ is a OÜ based in Tartu linn, registry code 12573563, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €23 670 with 1 employees.
Turnover
23 670 €
↓ 44.1% vs Q2 2026
State taxes
4 770 €
↓ 51.5% vs Q2 2026
Labour taxes
2 685 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 23 670 €above 74% of companiesindustry median 8 170 € · companies in the industry: 1 274
- Labour taxes per employee 2 685 €above 81% of companiesindustry median 1 198 € · companies in the industry: 2 039
- Revenue · 2025 108 808 €above 98% of companiesindustry median 2 265 € · companies in the industry: 7 180
- Net profit margin · 2025 24.2 %above 69% of companiesindustry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 23 670 | 4 770 | 2 685 | 1 |
| Q2 2026 | 42 367 | 9 826 | 2 685 | 1 |
| Q1 2026 | 23 618 | 5 801 | 2 350 | 1 |
| Q4 2025 | 32 331 | 5 910 | 1 649 | 1 |
| Q3 2025 | 24 400 | 5 237 | 2 260 | 1 |
| Q2 2025 | 25 840 | 6 114 | 2 201 | 1 |
| Q1 2025 | 17 718 | 4 780 | 1 515 | 1 |
| Q4 2024 | 23 303 | 5 065 | 1 797 | 1 |
| Q3 2024 | 10 845 | 1 829 | 1 328 | 1 |
| Q2 2024 | 20 302 | 4 720 | 1 499 | 1 |
| Q1 2024 | 15 041 | 832 | 927 | 1 |
| Q4 2023 | 19 595 | 3 545 | 1 304 | 1 |
| Q3 2023 | 6 861 | 1 172 | 1 304 | 1 |
| Q2 2023 | 38 358 | 5 649 | 1 304 | 1 |
| Q1 2023 | 19 596 | 3 779 | 999 | 1 |
| Q4 2022 | 23 909 | 4 578 | 1 060 | 1 |
| Q3 2022 | 6 392 | 1 201 | 1 040 | 1 |
| Q2 2022 | 26 475 | 4 791 | 797 | 1 |
| Q1 2022 | 15 292 | 1 550 | 603 | 1 |
Labour taxes per employee per month
895 €
Turnover per employee in the quarter
23 670 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 108 808 | 26 370 | 22 104 | 320 190 | 256 308 | 1 |
| 2024 | 67 133 | 4 797 | 16 431 | 297 386 | 229 938 | 1 |
| 2023 | 67 435 | 84 966 | 15 750 | 297 526 | 225 141 | 1 |
| 2022 | 77 624 | 25 993 | 11 519 | 145 583 | 140 175 | 1 |
| 2021 | 64 131 | 26 245 | 9 634 | 116 358 | 114 182 | 1 |
| 2020 | 50 331 | 15 335 | 8 837 | 103 376 | 87 938 | 1 |
| 2019 | 39 099 | 9 404 | 8 533 | 84 162 | 72 603 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 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
24.2 %
Net profit / revenue
Return on equity (ROE)
10.3 %
Net profit / equity
Return on assets (ROA)
8.2 %
Net profit / assets
Equity ratio
80.0 %
Equity / assets
Debt ratio
20.0 %
Liabilities / assets
Current ratio
9.09
Current assets / current liabilities
Revenue per employee
108 808 €
Revenue / average full-time employees
Labour cost per employee per month
1 842 €
Labour costs / employees / 12 months (incl. employer taxes)
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 | 11 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 26 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 5 Mar 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 14 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 30 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 21 Jun 2020 | Company’s own | e-Äriregister |
Board
- Tiina MerkuljevaBoard member · since 22 Nov 2013
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Oleg MerkuljevNatural person · 7 000 €
- Tiina MerkuljevaNatural person · 7 000 €
Beneficial owners
- Oleg MerkuljevDirect ownership · since 21 Oct 2018
- Tiina MerkuljevaDirect ownership · since 21 Oct 2018
Founders and other persons
- Oleg MerkuljevFounder · 1 250 € · 21 Nov 2013
- Tiina MerkuljevaFounder · 1 250 € · 21 Nov 2013
Related companies
Activities (EMTAK)
- 85599Other education n.e.c. Main
- 55204Visitor flats
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20065901 / M2 10 Jul 2024 |
Warning of a fine: annual report not filed | 9 Aug 2024 | Deficiencies eliminated 27 Jul 2024 |
|
| Ä 20065901 / 9 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 20065901 / 8 1 Feb 2019 |
Amendment entry | In force 1 Feb 2019 |
||
| Ä 20065901 / 7 1 Feb 2019 |
Amendment entry | In force 1 Feb 2019 |
||
| Ä 20065901 / M1 22 Jan 2019 |
Ruling to eliminate deficiencies | 11 Feb 2019 | Deficiencies eliminated 1 Feb 2019 |
|
| Ä 20065901 / 6 31 Oct 2018 |
Entry refused | In force 21 Nov 2018 |
||
| Ä 20065901 / 5 31 Oct 2018 |
Amendment entry | In force 31 Oct 2018 |
||
| Ä 20065901 / 4 19 Jan 2018 |
Amendment entry | In force 19 Jan 2018 |
||
| Ä 20065901 / 3 18 Dec 2017 |
Amendment entry | In force 18 Dec 2017 |
||
| Ä 20065901 / 2 6 Dec 2017 |
Amendment entry | In force 6 Dec 2017 |
||
| Ä 20065901 22 Nov 2013 |
First entry | In force 22 Nov 2013 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data