Merle Magusapõrgu OÜ

Active Registry code 12886428 OÜ Valga linn Registered 29 Jul 2015
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Merle Magusapõrgu OÜ is a OÜ based in Valga linn, registry code 12886428, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €6 761 and 1 employees.

Turnover
—
State taxes
196 €
↓ 77.1% vs Q1 2026
Labour taxes
204 €
↓ 77.0% vs Q1 2026
Employees
—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 6 761 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -9.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q2 2023 – Q2 2026
Labour taxes per employee, € Q4 2025: 271 € · industry median 1 123 € · above 13% of the industry
02505007501 0001 250Q2 2023 Company: — Industry median: 918 €Q2·23Q3 2023 Company: — Industry median: 960 €Q4 2023 Company: 323 € Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: 340 € Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q4 2025 Company: 271 € Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q2 2026 Company: — Industry median: 1 096 €Q2·2602505007501 0001 250Q2 2024 Company: — Industry median: 1 012 €Q3 2024 Company: — Industry median: 1 020 €Q3·24Q4 2024 Company: 340 € Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q4 2025 Company: 271 € Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q4 2025: 1
0.00.20.40.60.81.0Q2 2023 Company: —Q2·23Q3 2023 Company: 1Q4 2023 Company: 1Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q4 2025 Company: 1Q1 2026 Company: —Q1·26Q2 2026 Company: —Q2·260.00.20.40.60.81.0Q2 2024 Company: —Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: —Q4 2025 Company: 1Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26
State taxes, € Q2 2026: 196 € · −77.1% vs Q1 2026
02004006008001 000Q2 2023 Company: 56 €Q2·23Q3 2023 Company: —Q4 2023 Company: 309 €Q4·23Q1 2024 Company: 482 €Q2 2024 Company: 175 €Q2·24Q3 2024 Company: —Q4 2024 Company: 327 €Q4·24Q1 2025 Company: 780 €Q2 2025 Company: 149 €Q2·25Q4 2025 Company: 262 €Q1 2026 Company: 855 €Q1·26Q2 2026 Company: 196 €Q2·2602004006008001 000Q2 2024 Company: 175 €Q3 2024 Company: —Q3·24Q4 2024 Company: 327 €Q1 2025 Company: 780 €Q1·25Q2 2025 Company: 149 €Q4 2025 Company: 262 €Q4·25Q1 2026 Company: 855 €Q2 2026 Company: 196 €Q2·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2026 — 196 204 —
Q1 2026 — 855 888 —
Q4 2025 — 262 271 1
Q2 2025 — 149 156 —
Q1 2025 — 780 810 —
Q4 2024 — 327 340 1
Q3 2024 — — — 1
Q2 2024 — 175 184 —
Q1 2024 — 482 500 —
Q4 2023 — 309 323 1
Q3 2023 — — — 1
Q2 2023 — 56 60 —
Q1 2023 — 452 470 —
Q4 2022 — 244 255 1
Q3 2022 — — — 1
Q2 2022 — 141 150 —
Q1 2022 — 578 603 —

Financials by year

2016 – 2025
Revenue, € 2025: 6 761 € · −16.9% vs 2024 · industry median 12 784 € · above 38% of the industry
05 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15 677 € Industry median: 10 920 €20192020 Company: 14 796 € Industry median: 10 651 €20202021 Company: 11 796 € Industry median: 10 862 €20212022 Company: 14 197 € Industry median: 11 500 €20222023 Company: 13 001 € Industry median: 12 140 €20232024 Company: 8 134 € Industry median: 12 266 €20242025 Company: 6 761 € Industry median: 12 784 €202505 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 15 677 € Industry median: 10 920 €20192020 Company: 14 796 € Industry median: 10 651 €2021 Company: 11 796 € Industry median: 10 862 €20212022 Company: 14 197 € Industry median: 11 500 €2023 Company: 13 001 € Industry median: 12 140 €20232024 Company: 8 134 € Industry median: 12 266 €2025 Company: 6 761 € 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: -608 € · −869.6% vs 2024 · industry median 1 062 € · above 16% of the industry
-3 000-2 000-1 00001 0002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 273 € Industry median: 1 072 €20192020 Company: 22 € Industry median: 1 156 €20202021 Company: -2 093 € Industry median: 1 164 €20212022 Company: 1 024 € Industry median: 1 042 €20222023 Company: 1 473 € Industry median: 1 210 €20232024 Company: 79 € Industry median: 987 €20242025 Company: -608 € Industry median: 1 062 €2025-3 000-2 000-1 00001 0002 0002018 Company: — Industry median: —2019 Company: 273 € Industry median: 1 072 €20192020 Company: 22 € Industry median: 1 156 €2021 Company: -2 093 € Industry median: 1 164 €20212022 Company: 1 024 € Industry median: 1 042 €2023 Company: 1 473 € Industry median: 1 210 €20232024 Company: 79 € Industry median: 987 €2025 Company: -608 € 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: -9.0 % · −10.0 pp vs the year before · industry median 14.8 % · above 14% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.7 % Industry median: 15.7 %20192020 Company: 0.1 % Industry median: 17.8 %20202021 Company: -17.7 % Industry median: 17.9 %20212022 Company: 7.2 % Industry median: 16.2 %20222023 Company: 11.3 % Industry median: 16.9 %20232024 Company: 1.0 % Industry median: 15.0 %20242025 Company: -9.0 % Industry median: 14.8 %2025-20-10010202018 Company: — Industry median: —2019 Company: 1.7 % Industry median: 15.7 %20192020 Company: 0.1 % Industry median: 17.8 %2021 Company: -17.7 % Industry median: 17.9 %20212022 Company: 7.2 % Industry median: 16.2 %2023 Company: 11.3 % Industry median: 16.9 %20232024 Company: 1.0 % Industry median: 15.0 %2025 Company: -9.0 % 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: 6 479 € · −5.9% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 172 €20192020 Company: 6 361 €20202021 Company: 4 141 €20212022 Company: 5 025 €20222023 Company: 6 427 €20232024 Company: 6 885 €20242025 Company: 6 479 €202502 0004 0006 0008 0002018 Company: —2019 Company: 6 172 €20192020 Company: 6 361 €2021 Company: 4 141 €20212022 Company: 5 025 €2023 Company: 6 427 €20232024 Company: 6 885 €2025 Company: 6 479 €2025
Equity, € 2025: 5 329 € · −10.2% vs 2024
02 0004 0006 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 431 €20192020 Company: 5 454 €20202021 Company: 3 361 €20212022 Company: 4 385 €20222023 Company: 5 858 €20232024 Company: 5 937 €20242025 Company: 5 329 €202502 0004 0006 0002018 Company: —2019 Company: 5 431 €20192020 Company: 5 454 €2021 Company: 3 361 €20212022 Company: 4 385 €2023 Company: 5 858 €20232024 Company: 5 937 €2025 Company: 5 329 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 12025 Company: 1 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 6 761 -608 3 261 6 479 5 329 1
2024 8 134 79 3 382 6 885 5 937 1
2023 13 001 1 473 2 118 6 427 5 858 1
2022 14 197 1 024 2 674 5 025 4 385 1
2021 11 796 -2 093 3 322 4 141 3 361 1
2020 14 796 22 2 547 6 361 5 454 1
2019 15 677 273 1 453 6 172 5 431 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 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
-9.0 %
Net profit / revenue
Return on equity (ROE)
-11.4 %
Net profit / equity
Return on assets (ROA)
-9.4 %
Net profit / assets
Equity ratio
82.3 %
Equity / assets
Debt ratio
17.7 %
Liabilities / assets
Current ratio
5.63
Current assets / current liabilities
Revenue per employee
6 761 €
Revenue / average full-time employees
Labour cost per employee per month
272 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 11 Feb 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jan 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 22 Aug 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 1 Nov 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 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

  • Merle Tamm
    Direct ownership · since 11 Sep 2018

Founders and other persons

  • Merle Tamm
    Founder · 2 500 € · 29 Jul 2015

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 47241Retail sale of bread and white bread, cake and confectionery
Rulings
Number, date Title Deadline State Document
Ä 50012154 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50012154 / 4
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50012154 / 3
20 Dec 2017
Amendment entry In force
20 Dec 2017
PDF
Ä 50012154 / 2
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50012154
29 Jul 2015
First entry In force
29 Jul 2015
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data