HKM raamatupidamisteenused OÜ
HKM raamatupidamisteenused OÜ is a OÜ based in Tartu linn, registry code 12883217, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €560 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 560 €above 6% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 1 350 €above 21% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -10.6 %above 13% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (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 | 560 | 81 | — | — |
| Q2 2026 | 372 | 52 | — | — |
| Q1 2026 | 332 | 14 | — | — |
| Q4 2025 | 300 | 34 | — | — |
| Q3 2025 | 450 | 72 | — | — |
| Q2 2025 | 300 | 38 | — | — |
| Q1 2025 | 300 | 39 | — | — |
| Q4 2024 | 300 | 42 | — | — |
| Q3 2024 | 390 | 62 | — | — |
| Q2 2024 | 330 | 35 | — | — |
| Q1 2024 | 270 | 35 | — | — |
| Q4 2023 | 400 | 44 | — | — |
| Q3 2023 | 275 | 39 | — | — |
| Q2 2023 | 300 | 35 | — | — |
| Q1 2023 | 320 | 45 | — | — |
| Q4 2022 | 300 | 44 | — | — |
| Q3 2022 | 300 | 44 | — | — |
| Q2 2022 | 300 | 40 | — | — |
| Q1 2022 | 300 | 49 | — | — |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (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 | 1 350 | -143 | 0 | 3 406 | 3 393 | 0 |
| 2024 | 1 290 | 96 | 0 | 3 762 | 3 536 | 0 |
| 2023 | 1 295 | 1 295 | 0 | 3 491 | 3 440 | 0 |
| 2022 | 1 205 | 806 | 0 | 2 866 | 2 850 | 0 |
| 2021 | 765 | 433 | 0 | 2 059 | 2 044 | 0 |
| 2020 | 465 | 186 | 0 | 1 617 | 1 611 | 0 |
| 2019 | 555 | 286 | 0 | 1 432 | 1 426 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 17 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 9 May 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 24 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 19 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 29 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 17 May 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 Oct 2020 | Company’s own | e-Äriregister |
Board
- Helis RõõmusBoard member · since 22 Jul 2015
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Helis RõõmusNatural person · 2 500 €
Beneficial owners
- Helis RõõmusDirect ownership · since 9 Oct 2018
Founders and other persons
- Helis RõõmusFounder · 2 500 € · 20 Jul 2015
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 50011730 / 9 28 Sep 2023 |
Amendment entry | In force 28 Sep 2023 |
||
| Ä 50011730 / M4 27 Sep 2023 |
Ruling to eliminate deficiencies | 13 Oct 2023 | Deficiencies eliminated 28 Sep 2023 |
|
| Ä 50011730 / 8 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 50011730 / 7 17 May 2021 |
Amendment entry | In force 17 May 2021 |
||
| Ä 50011730 / 6 20 Oct 2020 |
Amendment entry | In force 20 Oct 2020 |
||
| Ä 50011730 / M3 19 Oct 2020 |
Ruling to eliminate deficiencies | 18 Nov 2020 | Deficiencies eliminated 20 Oct 2020 |
|
| Ä 50011730 / 5 19 Oct 2020 |
Amendment entry | In force 19 Oct 2020 |
||
| Ä 50011730 / 4 20 Jan 2018 |
Amendment entry | In force 20 Jan 2018 |
||
| Ä 50011730 / 3 20 Dec 2017 |
Amendment entry | In force 20 Dec 2017 |
||
| Ä 50011730 / 2 10 Dec 2017 |
Amendment entry | In force 10 Dec 2017 |
||
| Ä 50011730 / M2 21 Feb 2017 |
Ruling to eliminate deficiencies in the annual report | 23 Mar 2017 | Deficiencies eliminated 8 Mar 2017 |
|
| Ä 50011730 22 Jul 2015 |
First entry | In force 22 Jul 2015 |
||
| Ä 50011730 / M1 21 Jul 2015 |
Ruling to eliminate deficiencies | 10 Aug 2015 | Deficiencies eliminated 21 Jul 2015 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data