Männisalu teenused OÜ is a OÜ based in Vanamõisa küla, registry code 14220685, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. Its annual report for 2025 shows revenue of €31 672 and 1 employees.
Turnover
—
State taxes
668 €
↑ 339.5%vs Q2 2026
Labour taxes
728 €
↑ 378.9%vs Q2 2026
Employees
2
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Labour taxes per employee364 €
above 18% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202531 672 €
above 73% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202511.8 %
above 46% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 364 € · +139.5% vs Q2 2026 · industry median 1 122 € · above 18% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +100.0% vs Q2 2026State taxes, € Q3 2026: 668 € · +339.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
668
728
2
Q2 2026
—
152
152
1
Q1 2026
—
102
102
—
Q4 2025
—
607
647
—
Q3 2025
—
689
749
1
Q2 2025
—
431
451
1
Q1 2025
—
720
756
—
Q4 2024
—
448
485
1
Q3 2024
—
151
151
1
Q2 2024
—
646
700
2
Q1 2024
—
365
392
2
Q4 2023
—
1 227
1 295
2
Q3 2023
—
1 184
1 277
2
Q2 2023
—
905
965
2
Q1 2023
—
—
—
2
Q4 2022
—
415
411
—
Q3 2022
—
282
296
—
Q2 2022
—
701
761
1
Q1 2022
—
1 037
1 122
2
Labour taxes per employee per month
121 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 31 672 € · +1.6% vs 2024 · industry median 12 784 € · above 73% of the industry
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: 3 723 € · −47.1% vs 2024 · industry median 1 062 € · above 66% of the industry
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: 11.8 % · −10.8 pp vs the year before · industry median 14.8 % · above 46% of the industry
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: 32 567 € · +11.6% vs 2024Equity, € 2025: 30 731 € · +13.8% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
31 672
3 723
9 275
32 567
30 731
1
2024
31 186
7 041
8 642
29 175
27 009
1
2023
24 085
294
14 460
20 657
19 937
2
2022
32 147
2 936
4 951
19 746
19 643
1
2021
19 533
2 580
4 817
18 470
16 707
1
2020
18 366
3 938
2 167
15 492
14 127
1
2019
20 553
-1 641
8 670
14 768
10 188
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
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
11.8 %
Net profit / revenue
Return on equity (ROE)
12.1 %
Net profit / equity
Return on assets (ROA)
11.4 %
Net profit / assets
Equity ratio
94.4 %
Equity / assets
Debt ratio
5.6 %
Liabilities / assets
Current ratio
17.74
Current assets / current liabilities
Revenue per employee
31 672 €
Revenue / average full-time employees
Labour cost per employee per month
773 €
Labour costs / employees / 12 months (incl. employer taxes)
