HR & Training Services OÜ is a OÜ based in Tallinn, registry code 12867572, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €32 003 with 4 employees.
Turnover
32 003 €
↓ 8.7%vs Q2 2026
State taxes
16 716 €
↓ 9.6%vs Q2 2026
Labour taxes
11 435 €
↓ 7.6%vs Q2 2026
Employees
4
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Activities of head offices and management consultancy · EMTAK 70
Turnover · Q3 202632 003 €
above 73% of companies
industry median 13 705 € · companies in the industry: 4 338
Labour taxes per employee2 859 €
above 71% of companies
industry median 1 649 € · companies in the industry: 1 689
Revenue · 2025140 191 €
above 90% of companies
industry median 10 800 € · companies in the industry: 9 687
Net profit margin · 2025-3.0 %
above 24% of companies
industry median 22.0 % · companies in the industry: 6 494
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 32 003 € · −8.7% vs Q2 2026 · industry median 13 705 € · above 73% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 2 859 € · −7.6% vs Q2 2026 · industry median 1 649 € · above 71% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 4 · +0.0% vs Q2 2026State taxes, € Q3 2026: 16 716 € · −9.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
32 003
16 716
11 435
4
Q2 2026
35 063
18 493
12 381
4
Q1 2026
42 803
19 968
11 971
4
Q4 2025
29 483
16 003
10 572
4
Q3 2025
27 413
17 441
13 635
4
Q2 2025
39 006
19 506
13 110
4
Q1 2025
39 711
18 486
12 346
4
Q4 2024
42 333
18 839
11 987
4
Q3 2024
32 838
18 244
12 830
4
Q2 2024
34 984
17 491
12 591
3
Q1 2024
29 838
16 646
12 236
3
Q4 2023
21 557
14 554
12 242
3
Q3 2023
23 109
14 738
12 052
3
Q2 2023
25 894
15 704
12 433
3
Q1 2023
26 203
15 015
11 923
3
Q4 2022
27 505
13 652
10 734
3
Q3 2022
19 583
11 726
9 620
3
Q2 2022
20 507
11 699
9 712
3
Q1 2022
17 155
9 622
8 110
3
Labour taxes per employee per month
953 €
Turnover per employee in the quarter
8 001 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 140 191 € · −1.8% vs 2024 · industry median 10 800 € · above 90% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -4 157 € · +45.7% vs 2024 · industry median 284 € · above 14% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -3.0 % · +2.4 pp vs the year before · industry median 22.0 % · above 24% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 23 666 € · +38.7% vs 2024Equity, € 2025: 2 735 € · +103.1% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 85% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (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
140 191
-4 157
114 511
23 666
2 735
2
2024
142 766
-7 649
117 523
17 060
-88 268
2
2023
98 414
-43 052
115 155
17 053
-80 619
3
2022
86 247
-46 583
100 903
17 014
-37 567
3
2021
77 643
-6 182
61 189
13 730
-51 119
2
2020
70 497
-2 185
52 273
11 322
-44 938
2
2019
77 642
-20 793
66 879
14 475
-42 753
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
2016
—
—
—
—
—
2
2015
—
—
—
—
—
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
-3.0 %
Net profit / revenue
Return on equity (ROE)
-152.0 %
Net profit / equity
Return on assets (ROA)
-17.6 %
Net profit / assets
Equity ratio
11.6 %
Equity / assets
Debt ratio
88.4 %
Liabilities / assets
Current ratio
1.01
Current assets / current liabilities
Revenue per employee
70 096 €
Revenue / average full-time employees
Labour cost per employee per month
4 771 €
Labour costs / employees / 12 months (incl. employer taxes)
