Smart Accounting OÜ

Active Registry code 12609574 OÜ Tallinn Registered 5 Feb 2014
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Smart Accounting OÜ is a OÜ based in Tallinn, registry code 12609574, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 982 with employees.

Turnover
1 982 €
↓ 6.4% vs Q2 2026
State taxes
396 €
↓ 18.4% vs Q2 2026
Labour taxes
0 €
Employees
—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 1 982 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 7 249 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 73.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 982 € · −6.4% vs Q2 2026 · industry median 9 740 € · above 18% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 1 241 € Industry median: 8 379 €Q4·23Q1 2024 Company: 1 314 € Industry median: 8 662 €Q2 2024 Company: 1 439 € Industry median: 9 055 €Q2·24Q3 2024 Company: 1 709 € Industry median: 9 026 €Q4 2024 Company: 1 413 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 466 € Industry median: 8 739 €Q2 2025 Company: 2 036 € Industry median: 8 935 €Q2·25Q3 2025 Company: 1 912 € Industry median: 9 025 €Q4 2025 Company: 1 732 € Industry median: 8 820 €Q4·25Q1 2026 Company: 1 811 € Industry median: 9 182 €Q2 2026 Company: 2 117 € Industry median: 9 921 €Q2·26Q3 2026 Company: 1 982 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 1 413 € Industry median: 8 663 €Q1 2025 Company: 1 466 € Industry median: 8 739 €Q1·25Q2 2025 Company: 2 036 € Industry median: 8 935 €Q3 2025 Company: 1 912 € Industry median: 9 025 €Q3·25Q4 2025 Company: 1 732 € Industry median: 8 820 €Q1 2026 Company: 1 811 € Industry median: 9 182 €Q1·26Q2 2026 Company: 2 117 € Industry median: 9 921 €Q3 2026 Company: 1 982 € Industry median: 9 740 €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.

State taxes, € Q3 2026: 396 € · −18.4% vs Q2 2026
05001 0001 5002 0002 500Q4 2023 Company: 242 €Q4·23Q1 2024 Company: 574 €Q2 2024 Company: 239 €Q2·24Q3 2024 Company: 2 358 €Q4 2024 Company: 175 €Q4·24Q1 2025 Company: 279 €Q2 2025 Company: 423 €Q2·25Q3 2025 Company: 387 €Q4 2025 Company: 389 €Q4·25Q1 2026 Company: 614 €Q2 2026 Company: 485 €Q2·26Q3 2026 Company: 396 €Q3·260200400600800Q4 2024 Company: 175 €Q1 2025 Company: 279 €Q1·25Q2 2025 Company: 423 €Q3 2025 Company: 387 €Q3·25Q4 2025 Company: 389 €Q1 2026 Company: 614 €Q1·26Q2 2026 Company: 485 €Q3 2026 Company: 396 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 982 396 — —
Q2 2026 2 117 485 — —
Q1 2026 1 811 614 370 —
Q4 2025 1 732 389 — —
Q3 2025 1 912 387 — —
Q2 2025 2 036 423 — —
Q1 2025 1 466 279 — —
Q4 2024 1 413 175 — —
Q3 2024 1 709 2 358 — —
Q2 2024 1 439 239 — —
Q1 2024 1 314 574 348 —
Q4 2023 1 241 242 — —
Q3 2023 1 536 254 — —
Q2 2023 1 270 252 — —
Q1 2023 1 342 191 — —
Q4 2022 1 117 203 — —
Q3 2022 1 267 243 — —
Q2 2022 1 262 236 — —
Q1 2022 1 119 489 348 —

Financials by year

2016 – 2025
Revenue, € 2025: 7 249 € · +23.2% vs 2024 · industry median 12 784 € · above 40% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 199 € Industry median: 10 920 €20192020 Company: 4 916 € Industry median: 10 651 €20202021 Company: 4 619 € Industry median: 10 862 €20212022 Company: 4 683 € Industry median: 11 500 €20222023 Company: 5 459 € Industry median: 12 140 €20232024 Company: 5 882 € Industry median: 12 266 €20242025 Company: 7 249 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 4 199 € Industry median: 10 920 €20192020 Company: 4 916 € Industry median: 10 651 €2021 Company: 4 619 € Industry median: 10 862 €20212022 Company: 4 683 € Industry median: 11 500 €2023 Company: 5 459 € Industry median: 12 140 €20232024 Company: 5 882 € Industry median: 12 266 €2025 Company: 7 249 € 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: 5 318 € · +142.5% vs 2024 · industry median 1 062 € · above 71% of the industry
02 0004 0006 0008 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 592 € Industry median: 1 072 €20192020 Company: 2 871 € Industry median: 1 156 €20202021 Company: 3 662 € Industry median: 1 164 €20212022 Company: 4 317 € Industry median: 1 042 €20222023 Company: 6 230 € Industry median: 1 210 €20232024 Company: 2 193 € Industry median: 987 €20242025 Company: 5 318 € Industry median: 1 062 €202502 0004 0006 0008 0002018 Company: — Industry median: —2019 Company: 2 592 € Industry median: 1 072 €20192020 Company: 2 871 € Industry median: 1 156 €2021 Company: 3 662 € Industry median: 1 164 €20212022 Company: 4 317 € Industry median: 1 042 €2023 Company: 6 230 € Industry median: 1 210 €20232024 Company: 2 193 € Industry median: 987 €2025 Company: 5 318 € 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: 73.4 % · +36.1 pp vs the year before · industry median 14.8 % · above 89% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 61.7 % Industry median: 15.7 %20192020 Company: 58.4 % Industry median: 17.8 %20202021 Company: 79.3 % Industry median: 17.9 %20212022 Company: 92.2 % Industry median: 16.2 %20222023 Company: 114.1 % Industry median: 16.9 %20232024 Company: 37.3 % Industry median: 15.0 %20242025 Company: 73.4 % Industry median: 14.8 %202502550751001252018 Company: — Industry median: —2019 Company: 61.7 % Industry median: 15.7 %20192020 Company: 58.4 % Industry median: 17.8 %2021 Company: 79.3 % Industry median: 17.9 %20212022 Company: 92.2 % Industry median: 16.2 %2023 Company: 114.1 % Industry median: 16.9 %20232024 Company: 37.3 % Industry median: 15.0 %2025 Company: 73.4 % 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: 30 292 € · +21.7% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 408 €20192020 Company: 16 278 €20202021 Company: 21 075 €20212022 Company: 24 232 €20222023 Company: 30 795 €20232024 Company: 24 890 €20242025 Company: 30 292 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 13 408 €20192020 Company: 16 278 €2021 Company: 21 075 €20212022 Company: 24 232 €2023 Company: 30 795 €20232024 Company: 24 890 €2025 Company: 30 292 €2025
Equity, € 2025: 29 894 € · +21.6% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 303 €20192020 Company: 16 174 €20202021 Company: 19 836 €20212022 Company: 24 153 €20222023 Company: 30 383 €20232024 Company: 24 576 €20242025 Company: 29 894 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 13 303 €20192020 Company: 16 174 €2021 Company: 19 836 €20212022 Company: 24 153 €2023 Company: 30 383 €20232024 Company: 24 576 €2025 Company: 29 894 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 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 7 249 5 318 870 30 292 29 894 0
2024 5 882 2 193 848 24 890 24 576 0
2023 5 459 6 230 0 30 795 30 383 0
2022 4 683 4 317 848 24 232 24 153 0
2021 4 619 3 662 848 21 075 19 836 0
2020 4 916 2 871 848 16 278 16 174 0
2019 4 199 2 592 848 13 408 13 303 0
2018 — — — — — 0
2017 — — — — — 0
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
73.4 %
Net profit / revenue
Return on equity (ROE)
17.8 %
Net profit / equity
Return on assets (ROA)
17.6 %
Net profit / assets
Equity ratio
98.7 %
Equity / assets
Debt ratio
1.3 %
Liabilities / assets
Current ratio
72.90
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 28 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Feb 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 24 Oct 2020 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10192596 / 6
3 Sep 2023
 Amendment entry In force
3 Sep 2023
 PDF
Ä 10192596 / 5
22 Oct 2021
 Amendment entry In force
22 Oct 2021
 PDF
Ä 10192596 / 4
19 Jan 2018
 Amendment entry In force
19 Jan 2018
 PDF
Ä 10192596 / 3
7 Dec 2017
 Amendment entry In force
7 Dec 2017
 PDF
Ä 10192596 / 2
23 Sep 2016
 Amendment entry In force
23 Sep 2016
 PDF
Ä 10192596
5 Feb 2014
 First entry In force
5 Feb 2014
 PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data