OÜ Smart Balance is a OÜ based in Tallinn, registry code 14243002, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €18 240 with 2 employees.
Turnover
18 240 €
↑ 0.0%vs Q2 2026
State taxes
8 925 €
↑ 0.2%vs Q2 2026
Labour taxes
4 998 €
↓ 1.9%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202618 240 €
above 70% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 499 €
above 82% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202576 376 €
above 90% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20252.7 %
above 30% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 18 240 € · +0.0% vs Q2 2026 · industry median 9 740 € · above 70% 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.
Labour taxes per employee, € Q3 2026: 2 499 € · −1.9% vs Q2 2026 · industry median 1 122 € · above 82% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 8 925 € · +0.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
18 240
8 925
4 998
2
Q2 2026
18 240
8 911
5 097
2
Q1 2026
21 548
10 055
5 410
2
Q4 2025
18 964
8 142
4 198
3
Q3 2025
18 084
8 541
4 830
3
Q2 2025
17 964
8 528
5 152
3
Q1 2025
20 115
8 811
4 906
3
Q4 2024
16 699
7 200
4 015
3
Q3 2024
16 537
8 079
4 833
3
Q2 2024
16 047
8 695
5 421
2
Q1 2024
18 614
8 414
4 843
2
Q4 2023
17 648
5 576
2 969
2
Q3 2023
16 118
5 116
2 609
3
Q2 2023
16 148
4 657
2 449
3
Q1 2023
17 276
4 933
2 124
3
Q4 2022
14 817
5 147
2 453
3
Q3 2022
13 317
5 088
2 664
2
Q2 2022
14 317
4 692
2 329
2
Q1 2022
15 778
4 607
1 924
2
Labour taxes per employee per month
833 €
Turnover per employee in the quarter
9 120 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 76 376 € · +12.8% vs 2024 · industry median 12 784 € · above 90% 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: 2 033 € · +282.3% vs 2024 · industry median 1 062 € · above 58% 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: 2.7 % · +4.3 pp vs the year before · industry median 14.8 % · above 30% 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: 10 757 € · +38.0% vs 2024Equity, € 2025: 6 526 € · +45.2% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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
76 376
2 033
58 025
10 757
6 526
3
2024
67 700
-1 115
56 740
7 796
4 493
3
2023
68 262
1 328
40 644
8 404
5 608
2
2022
57 723
-674
33 655
6 423
4 280
2
2021
46 932
1 614
22 267
6 955
4 954
2
2020
43 125
251
11 323
4 620
3 340
1
2019
37 500
1 377
20 047
3 738
3 089
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
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
2.7 %
Net profit / revenue
Return on equity (ROE)
31.2 %
Net profit / equity
Return on assets (ROA)
18.9 %
Net profit / assets
Equity ratio
60.7 %
Equity / assets
Debt ratio
39.3 %
Liabilities / assets
Current ratio
2.54
Current assets / current liabilities
Revenue per employee
25 459 €
Revenue / average full-time employees
Labour cost per employee per month
1 612 €
Labour costs / employees / 12 months (incl. employer taxes)
