HKS Raamatupidamine OÜ

Active Registry code 14036835 OÜ Kuressaare linn Registered 22 Apr 2016
Compare

HKS Raamatupidamine OÜ is a OÜ based in Kuressaare linn, registry code 14036835, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €8 087 and 1 employees.

Turnover
—
State taxes
428 €
↑ 3.9% vs Q2 2026
Labour taxes
444 €
↑ 4.2% vs Q2 2026
Employees
—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 8 087 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 3.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
State taxes, € Q3 2026: 428 € · +3.9% vs Q2 2026
05001 0001 500Q4 2023 Company: 470 €Q4·23Q1 2024 Company: 1 262 €Q2 2024 Company: 263 €Q2·24Q3 2024 Company: 947 €Q4 2024 Company: 421 €Q4·24Q1 2025 Company: 210 €Q2 2025 Company: 436 €Q2·25Q3 2025 Company: 651 €Q4 2025 Company: 491 €Q4·25Q1 2026 Company: 436 €Q2 2026 Company: 412 €Q2·26Q3 2026 Company: 428 €Q3·260200400600800Q4 2024 Company: 421 €Q1 2025 Company: 210 €Q1·25Q2 2025 Company: 436 €Q3 2025 Company: 651 €Q3·25Q4 2025 Company: 491 €Q1 2026 Company: 436 €Q1·26Q2 2026 Company: 412 €Q3 2026 Company: 428 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 428 444 —
Q2 2026 — 412 426 —
Q1 2026 — 436 452 —
Q4 2025 — 491 509 —
Q3 2025 — 651 674 —
Q2 2025 — 436 452 —
Q1 2025 — 210 218 —
Q4 2024 — 421 437 —
Q3 2024 — 947 983 —
Q2 2024 — 263 273 —
Q1 2024 — 1 262 1 310 —
Q4 2023 — 470 488 —
Q4 2022 — 158 164 —
Q3 2022 — 158 164 —
Q2 2022 — 105 109 —

Financials by year

2016 – 2025
Revenue, € 2025: 8 087 € · −20.0% vs 2024 · industry median 12 784 € · above 41% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 215 € Industry median: 10 920 €20192020 Company: 3 231 € Industry median: 10 651 €20202021 Company: 3 723 € Industry median: 10 862 €20212022 Company: 4 722 € Industry median: 11 500 €20222023 Company: 13 193 € Industry median: 12 140 €20232024 Company: 10 103 € Industry median: 12 266 €20242025 Company: 8 087 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 3 215 € Industry median: 10 920 €20192020 Company: 3 231 € Industry median: 10 651 €2021 Company: 3 723 € Industry median: 10 862 €20212022 Company: 4 722 € Industry median: 11 500 €2023 Company: 13 193 € Industry median: 12 140 €20232024 Company: 10 103 € Industry median: 12 266 €2025 Company: 8 087 € 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: 315 € · −66.8% vs 2024 · industry median 1 062 € · above 40% of the industry
02 0004 0006 0008 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 007 € Industry median: 1 072 €20192020 Company: 2 219 € Industry median: 1 156 €20202021 Company: 1 321 € Industry median: 1 164 €20212022 Company: 2 064 € Industry median: 1 042 €20222023 Company: 7 002 € Industry median: 1 210 €20232024 Company: 948 € Industry median: 987 €20242025 Company: 315 € Industry median: 1 062 €202502 0004 0006 0008 0002018 Company: — Industry median: —2019 Company: 1 007 € Industry median: 1 072 €20192020 Company: 2 219 € Industry median: 1 156 €2021 Company: 1 321 € Industry median: 1 164 €20212022 Company: 2 064 € Industry median: 1 042 €2023 Company: 7 002 € Industry median: 1 210 €20232024 Company: 948 € Industry median: 987 €2025 Company: 315 € 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: 3.9 % · −5.5 pp vs the year before · industry median 14.8 % · above 32% of the industry
0204060802016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 31.3 % Industry median: 15.7 %20192020 Company: 68.7 % Industry median: 17.8 %20202021 Company: 35.5 % Industry median: 17.9 %20212022 Company: 43.7 % Industry median: 16.2 %20222023 Company: 53.1 % Industry median: 16.9 %20232024 Company: 9.4 % Industry median: 15.0 %20242025 Company: 3.9 % Industry median: 14.8 %20250204060802018 Company: — Industry median: —2019 Company: 31.3 % Industry median: 15.7 %20192020 Company: 68.7 % Industry median: 17.8 %2021 Company: 35.5 % Industry median: 17.9 %20212022 Company: 43.7 % Industry median: 16.2 %2023 Company: 53.1 % Industry median: 16.9 %20232024 Company: 9.4 % Industry median: 15.0 %2025 Company: 3.9 % 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: 18 877 € · +1.4% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 876 €20192020 Company: 7 095 €20202021 Company: 8 445 €20212022 Company: 10 440 €20222023 Company: 18 206 €20232024 Company: 18 610 €20242025 Company: 18 877 €202505 00010 00015 00020 0002018 Company: —2019 Company: 4 876 €20192020 Company: 7 095 €2021 Company: 8 445 €20212022 Company: 10 440 €2023 Company: 18 206 €20232024 Company: 18 610 €2025 Company: 18 877 €2025
Equity, € 2025: 18 705 € · +1.7% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 876 €20192020 Company: 7 095 €20202021 Company: 8 376 €20212022 Company: 10 440 €20222023 Company: 17 442 €20232024 Company: 18 390 €20242025 Company: 18 705 €202505 00010 00015 00020 0002018 Company: —2019 Company: 4 876 €20192020 Company: 7 095 €2021 Company: 8 376 €20212022 Company: 10 440 €2023 Company: 17 442 €20232024 Company: 18 390 €2025 Company: 18 705 €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: 0 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 0 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: 0 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 8 087 315 4 246 18 877 18 705 1
2024 10 103 948 5 985 18 610 18 390 1
2023 13 193 7 002 3 049 18 206 17 442 1
2022 4 722 2 064 1 064 10 440 10 440 1
2021 3 723 1 321 1 243 8 445 8 376 1
2020 3 231 2 219 0 7 095 7 095 0
2019 3 215 1 007 1 137 4 876 4 876 1
2018 — — — — — 1
2017 — — — — — 0
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
3.9 %
Net profit / revenue
Return on equity (ROE)
1.7 %
Net profit / equity
Return on assets (ROA)
1.7 %
Net profit / assets
Equity ratio
99.1 %
Equity / assets
Debt ratio
0.9 %
Liabilities / assets
Current ratio
106.92
Current assets / current liabilities
Revenue per employee
8 087 €
Revenue / average full-time employees
Labour cost per employee per month
354 €
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 1 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 7 Jun 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)

  • 69202Bookkeeping, tax consulting Main

Rulings 7

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50028438 / 6
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50028438 / 5
20 Jan 2018
 Amendment entry In force
20 Jan 2018
 PDF
Ä 50028438 / 4
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 50028438 / 3
11 Dec 2017
 Amendment entry In force
11 Dec 2017
 PDF
Ä 50028438 / 2
19 May 2016
 Amendment under Commercial Code § 525 (2) In force
19 May 2016
 PDF
Ä 50028438
22 Apr 2016
 First entry In force
22 Apr 2016
 PDF
Ä 50028438 / M1
18 Apr 2016
 Ruling to eliminate deficiencies 28 Apr 2016 Deficiencies eliminated
22 Apr 2016
 PDF

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