Õppus OÜ

Active Registry code 12998009 OÜ Tallinn Registered 17 Feb 2016
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Õppus OÜ is a OÜ based in Tallinn, registry code 12998009, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €9 270 with employees.

Turnover
9 270 €
↑ 399.2% vs Q2 2026
State taxes
—
Labour taxes
—
Employees
—

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 2026 9 270 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 24 991 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -137.4 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 9 270 € · +399.2% vs Q2 2026 · industry median 13 705 € · above 40% of the industry
010 00020 00030 000Q4 2023 Company: 23 220 € Industry median: 15 091 €Q4·23Q1 2024 Company: 28 551 € Industry median: 14 762 €Q2 2024 Company: 10 079 € Industry median: 14 762 €Q2·24Q3 2024 Company: 8 735 € Industry median: 14 140 €Q4 2024 Company: 9 597 € Industry median: 15 052 €Q4·24Q1 2025 Company: 20 716 € Industry median: 14 703 €Q2 2025 Company: 2 780 € Industry median: 13 688 €Q2·25Q3 2025 Company: 6 297 € Industry median: 13 984 €Q4 2025 Company: 3 421 € Industry median: 14 505 €Q4·25Q1 2026 Company: 14 595 € Industry median: 14 237 €Q2 2026 Company: 1 857 € Industry median: 14 128 €Q2·26Q3 2026 Company: 9 270 € Industry median: 13 705 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 9 597 € Industry median: 15 052 €Q1 2025 Company: 20 716 € Industry median: 14 703 €Q1·25Q2 2025 Company: 2 780 € Industry median: 13 688 €Q3 2025 Company: 6 297 € Industry median: 13 984 €Q3·25Q4 2025 Company: 3 421 € Industry median: 14 505 €Q1 2026 Company: 14 595 € Industry median: 14 237 €Q1·26Q2 2026 Company: 1 857 € Industry median: 14 128 €Q3 2026 Company: 9 270 € Industry median: 13 705 €Q3·26
  • 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.

State taxes, € Q2 2026: 5 €
02004006008001 000Q4 2023 Company: 966 €Q4·23Q1 2024 Company: —Q2 2024 Company: 31 €Q2·24Q3 2024 Company: 175 €Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: 3 €Q4·25Q1 2026 Company: —Q2 2026 Company: 5 €Q2·26Q3 2026 Company: —Q3·26012345Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: 3 €Q1 2026 Company: —Q1·26Q2 2026 Company: 5 €Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 9 270 — — —
Q2 2026 1 857 5 — —
Q1 2026 14 595 — — —
Q4 2025 3 421 3 — —
Q3 2025 6 297 — — —
Q2 2025 2 780 — — —
Q1 2025 20 716 — — —
Q4 2024 9 597 — — —
Q3 2024 8 735 175 109 —
Q2 2024 10 079 31 — —
Q1 2024 28 551 — — —
Q4 2023 23 220 966 — —
Q3 2023 25 537 — — —
Q2 2023 23 471 998 — —
Q1 2023 3 343 — — —
Q4 2022 33 393 2 091 — —
Q3 2022 — — — —
Q2 2022 584 — — —
Q1 2022 17 076 64 — —

Financials by year

2016 – 2025
Revenue, € 2025: 24 991 € · −48.6% vs 2024 · industry median 10 800 € · above 62% of the industry
020 00040 00060 00080 000100 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 13 188 € Industry median: 8 998 €20192020 Company: 10 747 € Industry median: 8 779 €20202021 Company: 38 012 € Industry median: 9 884 €20212022 Company: 49 024 € Industry median: 10 945 €20222023 Company: 85 122 € Industry median: 11 079 €20232024 Company: 48 636 € Industry median: 10 766 €20242025 Company: 24 991 € Industry median: 10 800 €2025020 00040 00060 00080 000100 0002018 Company: — Industry median: —2019 Company: 13 188 € Industry median: 8 998 €20192020 Company: 10 747 € Industry median: 8 779 €2021 Company: 38 012 € Industry median: 9 884 €20212022 Company: 49 024 € Industry median: 10 945 €2023 Company: 85 122 € Industry median: 11 079 €20232024 Company: 48 636 € Industry median: 10 766 €2025 Company: 24 991 € Industry median: 10 800 €2025
  • 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: -34 330 € · −304.5% vs 2024 · industry median 284 € · above 2% of the industry
-40 000-20 000020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 522 € Industry median: 966 €20192020 Company: 4 390 € Industry median: 760 €20202021 Company: 31 436 € Industry median: 1 171 €20212022 Company: 37 975 € Industry median: 470 €20222023 Company: 51 497 € Industry median: 681 €20232024 Company: -8 486 € Industry median: 538 €20242025 Company: -34 330 € Industry median: 284 €2025-40 000-20 000020 00040 00060 0002018 Company: — Industry median: —2019 Company: 3 522 € Industry median: 966 €20192020 Company: 4 390 € Industry median: 760 €2021 Company: 31 436 € Industry median: 1 171 €20212022 Company: 37 975 € Industry median: 470 €2023 Company: 51 497 € Industry median: 681 €20232024 Company: -8 486 € Industry median: 538 €2025 Company: -34 330 € Industry median: 284 €2025
  • 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: -137.4 % · −119.9 pp vs the year before · industry median 22.0 % · above 2% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 26.7 % Industry median: 31.9 %20192020 Company: 40.8 % Industry median: 32.1 %20202021 Company: 82.7 % Industry median: 35.7 %20212022 Company: 77.5 % Industry median: 27.6 %20222023 Company: 60.5 % Industry median: 28.4 %20232024 Company: -17.4 % Industry median: 25.0 %20242025 Company: -137.4 % Industry median: 22.0 %2025-150-100-500501002018 Company: — Industry median: —2019 Company: 26.7 % Industry median: 31.9 %20192020 Company: 40.8 % Industry median: 32.1 %2021 Company: 82.7 % Industry median: 35.7 %20212022 Company: 77.5 % Industry median: 27.6 %2023 Company: 60.5 % Industry median: 28.4 %20232024 Company: -17.4 % Industry median: 25.0 %2025 Company: -137.4 % Industry median: 22.0 %2025
  • 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, € thousand 2025: 110 562 € · −23.7% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 31 829 €20192020 Company: 36 161 €20202021 Company: 63 897 €20212022 Company: 102 454 €20222023 Company: 153 369 €20232024 Company: 144 883 €20242025 Company: 110 562 €20250501001502002018 Company: —2019 Company: 31 829 €20192020 Company: 36 161 €2021 Company: 63 897 €20212022 Company: 102 454 €2023 Company: 153 369 €20232024 Company: 144 883 €2025 Company: 110 562 €2025
Equity, € thousand 2025: 110 553 € · −23.7% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 24 271 €20192020 Company: 28 661 €20202021 Company: 63 897 €20212022 Company: 101 872 €20222023 Company: 153 369 €20232024 Company: 144 883 €20242025 Company: 110 553 €20250501001502002018 Company: —2019 Company: 24 271 €20192020 Company: 28 661 €2021 Company: 63 897 €20212022 Company: 101 872 €2023 Company: 153 369 €20232024 Company: 144 883 €2025 Company: 110 553 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 24 991 -34 330 51 489 110 562 110 553 1
2024 48 636 -8 486 44 522 144 883 144 883 1
2023 85 122 51 497 16 024 153 369 153 369 1
2022 49 024 37 975 0 102 454 101 872 0
2021 38 012 31 436 0 63 897 63 897 0
2020 10 747 4 390 0 36 161 28 661 0
2019 13 188 3 522 0 31 829 24 271 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

Net profit margin
-137.4 %
Net profit / revenue
Return on equity (ROE)
-31.1 %
Net profit / equity
Return on assets (ROA)
-31.1 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Current ratio
12 284.67
Current assets / current liabilities
Revenue per employee
24 991 €
Revenue / average full-time employees
Labour cost per employee per month
4 291 €
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 2 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 21 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 2 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 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

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 50024459 / 8
2 Oct 2025
Amendment entry In force
2 Oct 2025
PDF
Ä 50024459 / 7
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50024459 / 6
28 Apr 2023
Amendment entry In force
28 Apr 2023
PDF
Ä 50024459 / 5
3 Jul 2018
Amendment entry In force
3 Jul 2018
PDF
Ä 50024459 / 4
20 Jan 2018
Amendment entry In force
20 Jan 2018
PDF
Ä 50024459 / 3
11 Dec 2017
Amendment entry In force
11 Dec 2017
PDF
Ä 50024459 / 2
21 Mar 2016
Amendment under Commercial Code § 525 (2) In force
21 Mar 2016
PDF
Ä 50024459 / M1
17 Feb 2016
Procedural ruling 18 Mar 2016 Deficiencies eliminated
17 Feb 2016
PDF
Ä 50024459
17 Feb 2016
First entry In force
17 Feb 2016
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data