Linnupuu OÜ

Active Registry code 12773262 OÜ Mässa küla Registered 29 Dec 2014
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Linnupuu OÜ is a OÜ based in Mässa küla, registry code 12773262, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €8 300 and 0 employees.

Turnover
—
State taxes
0 €
Labour taxes
44 €
↓ 33.3% vs Q2 2023
Employees
—

Q3 2023 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 8 300 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 10.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q1 2022 – Q3 2023
Labour taxes per employee, € Q2 2023: 66 € · +6.5% vs Q1 2023 · industry median 918 € · above 2% of the industry
02004006008001 000Q1 2022 Company: 40 € Industry median: 831 €Q1·22Q2 2022 Company: 40 € Industry median: 849 €Q2·22Q3 2022 Company: 53 € Industry median: 890 €Q3·22Q4 2022 Company: 53 € Industry median: 893 €Q4·22Q1 2023 Company: 62 € Industry median: 899 €Q1·23Q2 2023 Company: 66 € Industry median: 918 €Q2·23Q3 2023 Company: — Industry median: 960 €Q3·2302004006008001 000Q1 2022 Company: 40 € Industry median: 831 €Q1·22Q2 2022 Company: 40 € Industry median: 849 €Q3 2022 Company: 53 € Industry median: 890 €Q3·22Q4 2022 Company: 53 € Industry median: 893 €Q1 2023 Company: 62 € Industry median: 899 €Q1·23Q2 2023 Company: 66 € Industry median: 918 €Q3 2023 Company: — Industry median: 960 €Q3·23
  • 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 Q2 2023: 1 · +0.0% vs Q1 2023
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: 1Q1·23Q2 2023 Company: 1Q2·23Q3 2023 Company: —Q3·230.00.20.40.60.81.0Q1 2022 Company: 1Q1·22Q2 2022 Company: 1Q3 2022 Company: 1Q3·22Q4 2022 Company: 1Q1 2023 Company: 1Q1·23Q2 2023 Company: 1Q3 2023 Company: —Q3·23
State taxes, € Q3 2023: 0 €
0.00.00.00.00.00.0Q1 2022 Company: 0 €Q1·22Q2 2022 Company: 0 €Q2·22Q3 2022 Company: 0 €Q3·22Q4 2022 Company: 0 €Q4·22Q1 2023 Company: 0 €Q1·23Q2 2023 Company: 0 €Q2·23Q3 2023 Company: 0 €Q3·230.00.00.00.00.00.0Q1 2022 Company: 0 €Q1·22Q2 2022 Company: 0 €Q3 2022 Company: 0 €Q3·22Q4 2022 Company: 0 €Q1 2023 Company: 0 €Q1·23Q2 2023 Company: 0 €Q3 2023 Company: 0 €Q3·23
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2023 — — 44 —
Q2 2023 — — 66 1
Q1 2023 — — 62 1
Q4 2022 — — 53 1
Q3 2022 — — 53 1
Q2 2022 — — 40 1
Q1 2022 — — 40 1

Financials by year

2016 – 2025
Revenue, € 2025: 8 300 € · −4.0% vs 2024 · industry median 12 784 € · above 42% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 905 € Industry median: 10 920 €20192020 Company: 6 283 € Industry median: 10 651 €20202021 Company: 6 635 € Industry median: 10 862 €20212022 Company: 7 980 € Industry median: 11 500 €20222023 Company: 8 800 € Industry median: 12 140 €20232024 Company: 8 650 € Industry median: 12 266 €20242025 Company: 8 300 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 4 905 € Industry median: 10 920 €20192020 Company: 6 283 € Industry median: 10 651 €2021 Company: 6 635 € Industry median: 10 862 €20212022 Company: 7 980 € Industry median: 11 500 €2023 Company: 8 800 € Industry median: 12 140 €20232024 Company: 8 650 € Industry median: 12 266 €2025 Company: 8 300 € 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: 867 € · −4.5% vs 2024 · industry median 1 062 € · above 48% of the industry
02505007501 0001 2502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 78 € Industry median: 1 072 €20192020 Company: 39 € Industry median: 1 156 €20202021 Company: 747 € Industry median: 1 164 €20212022 Company: 502 € Industry median: 1 042 €20222023 Company: 845 € Industry median: 1 210 €20232024 Company: 908 € Industry median: 987 €20242025 Company: 867 € Industry median: 1 062 €202502505007501 0001 2502018 Company: — Industry median: —2019 Company: 78 € Industry median: 1 072 €20192020 Company: 39 € Industry median: 1 156 €2021 Company: 747 € Industry median: 1 164 €20212022 Company: 502 € Industry median: 1 042 €2023 Company: 845 € Industry median: 1 210 €20232024 Company: 908 € Industry median: 987 €2025 Company: 867 € 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: 10.4 % · −0.1 pp vs the year before · industry median 14.8 % · above 44% of the industry
051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.6 % Industry median: 15.7 %20192020 Company: 0.6 % Industry median: 17.8 %20202021 Company: 11.3 % Industry median: 17.9 %20212022 Company: 6.3 % Industry median: 16.2 %20222023 Company: 9.6 % Industry median: 16.9 %20232024 Company: 10.5 % Industry median: 15.0 %20242025 Company: 10.4 % Industry median: 14.8 %2025051015202018 Company: — Industry median: —2019 Company: 1.6 % Industry median: 15.7 %20192020 Company: 0.6 % Industry median: 17.8 %2021 Company: 11.3 % Industry median: 17.9 %20212022 Company: 6.3 % Industry median: 16.2 %2023 Company: 9.6 % Industry median: 16.9 %20232024 Company: 10.5 % Industry median: 15.0 %2025 Company: 10.4 % 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: 26 052 € · +5.4% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 21 742 €20192020 Company: 21 803 €20202021 Company: 22 757 €20212022 Company: 23 014 €20222023 Company: 23 988 €20232024 Company: 24 716 €20242025 Company: 26 052 €2025010 00020 00030 0002018 Company: —2019 Company: 21 742 €20192020 Company: 21 803 €2021 Company: 22 757 €20212022 Company: 23 014 €2023 Company: 23 988 €20232024 Company: 24 716 €2025 Company: 26 052 €2025
Equity, € 2025: 24 407 € · +3.7% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 20 499 €20192020 Company: 20 538 €20202021 Company: 21 285 €20212022 Company: 21 787 €20222023 Company: 22 632 €20232024 Company: 23 540 €20242025 Company: 24 407 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 20 499 €20192020 Company: 20 538 €2021 Company: 21 285 €20212022 Company: 21 787 €2023 Company: 22 632 €20232024 Company: 23 540 €2025 Company: 24 407 €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: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 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 8 300 867 0 26 052 24 407 0
2024 8 650 908 0 24 716 23 540 0
2023 8 800 845 4 683 23 988 22 632 1
2022 7 980 502 6 647 23 014 21 787 1
2021 6 635 747 5 941 22 757 21 285 1
2020 6 283 39 5 767 21 803 20 538 1
2019 4 905 78 5 609 21 742 20 499 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
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
10.4 %
Net profit / revenue
Return on equity (ROE)
3.6 %
Net profit / equity
Return on assets (ROA)
3.3 %
Net profit / assets
Equity ratio
93.7 %
Equity / assets
Debt ratio
6.3 %
Liabilities / assets
Current ratio
40.39
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 23 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 13 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 30 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Feb 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 14 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 20 Apr 2020 Company’s own e-Äriregister

Board

  • Tiia Lind
    Board member · since 21 Feb 2018

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

  • Tiia Lind
    Natural person · 2 500 €

Beneficial owners

  • Tiia Lind
    Member of a senior management body (management or supervisory board) · since 4 Oct 2018

Founders and other persons

  • Tiia Lind
    Founder · 2 500 € · 16 Dec 2014

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 11

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 30054734 / 9
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 30054734 / 8
19 Jul 2021
 Amendment entry In force
19 Jul 2021
 PDF
Ä 30054734 / 7
17 Aug 2018
 Amendment entry In force
17 Aug 2018
 PDF
Ä 30054734 / 6
21 Feb 2018
 Amendment entry In force
21 Feb 2018
 PDF
Ä 30054734 / 5
19 Jan 2018
 Amendment entry In force
19 Jan 2018
 PDF
Ä 30054734 / 4
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 30054734 / 3
8 Dec 2017
 Amendment entry In force
8 Dec 2017
 PDF
Ä 30054734 / M2
11 Jul 2017
 Procedural ruling 10 Aug 2017 Deficiencies eliminated
7 Aug 2017
 PDF
Ä 30054734 / 2
31 Aug 2015
 Amendment entry In force
31 Aug 2015
 PDF
Ä 30054734
29 Dec 2014
 First entry In force
29 Dec 2014
 PDF
Ä 30054734 / M1
16 Dec 2014
 Ruling to eliminate deficiencies 15 Jan 2015 Deficiencies eliminated
29 Dec 2014
 PDF

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