J&R Kodu OÜ

Active Registry code 14382666 OÜ Lubja küla Registered 4 Dec 2017
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J&R Kodu OÜ is a OÜ based in Lubja küla, registry code 14382666, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €10 970 and 0 employees.

Turnover
—
State taxes
434 €
↑ 0.0% vs Q2 2026
Labour taxes
448 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs 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 employee 448 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 10 970 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 26.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 448 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 22% of the industry
02505007501 0001 250Q4 2023 Company: 413 € Industry median: 957 €Q4·23Q1 2024 Company: 413 € Industry median: 991 €Q2 2024 Company: 451 € Industry median: 1 012 €Q2·24Q3 2024 Company: 413 € Industry median: 1 020 €Q4 2024 Company: 413 € Industry median: 1 032 €Q4·24Q1 2025 Company: 443 € Industry median: 1 085 €Q2 2025 Company: 448 € Industry median: 1 115 €Q2·25Q3 2025 Company: 448 € Industry median: 1 126 €Q4 2025 Company: 448 € Industry median: 1 123 €Q4·25Q1 2026 Company: 448 € Industry median: 1 088 €Q2 2026 Company: 448 € Industry median: 1 096 €Q2·26Q3 2026 Company: 448 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 413 € Industry median: 1 032 €Q1 2025 Company: 443 € Industry median: 1 085 €Q1·25Q2 2025 Company: 448 € Industry median: 1 115 €Q3 2025 Company: 448 € Industry median: 1 126 €Q3·25Q4 2025 Company: 448 € Industry median: 1 123 €Q1 2026 Company: 448 € Industry median: 1 088 €Q1·26Q2 2026 Company: 448 € Industry median: 1 096 €Q3 2026 Company: 448 € Industry median: 1 122 €Q3·26
  • 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 Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 434 € · +0.0% vs Q2 2026
05001 0001 5002 0002 500Q4 2023 Company: 2 400 €Q4·23Q1 2024 Company: 400 €Q2 2024 Company: 525 €Q2·24Q3 2024 Company: 400 €Q4 2024 Company: 400 €Q4·24Q1 2025 Company: 445 €Q2 2025 Company: 434 €Q2·25Q3 2025 Company: 434 €Q4 2025 Company: 547 €Q4·25Q1 2026 Company: 434 €Q2 2026 Company: 434 €Q2·26Q3 2026 Company: 434 €Q3·260200400600Q4 2024 Company: 400 €Q1 2025 Company: 445 €Q1·25Q2 2025 Company: 434 €Q3 2025 Company: 434 €Q3·25Q4 2025 Company: 547 €Q1 2026 Company: 434 €Q1·26Q2 2026 Company: 434 €Q3 2026 Company: 434 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 434 448 1
Q2 2026 — 434 448 1
Q1 2026 — 434 448 1
Q4 2025 — 547 448 1
Q3 2025 — 434 448 1
Q2 2025 — 434 448 1
Q1 2025 — 445 443 1
Q4 2024 — 400 413 1
Q3 2024 — 400 413 1
Q2 2024 — 525 451 1
Q1 2024 — 400 413 1
Q4 2023 — 2 400 413 1
Q3 2023 — 400 413 1
Q2 2023 — 400 413 1
Q1 2023 — 1 475 592 1
Q4 2022 — 499 388 1
Q3 2022 — 2 052 311 1
Q2 2022 — 431 440 1
Labour taxes per employee per month
149 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 10 970 € · −1.0% vs 2024 · industry median 12 784 € · above 47% of the industry
05 00010 00015 0002018 Company: — Industry median: —20182019 Company: 10 554 € Industry median: 10 920 €20192020 Company: 13 145 € Industry median: 10 651 €20202021 Company: 13 578 € Industry median: 10 862 €20212022 Company: 7 901 € Industry median: 11 500 €20222023 Company: 8 520 € Industry median: 12 140 €20232024 Company: 11 080 € Industry median: 12 266 €20242025 Company: 10 970 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 10 554 € Industry median: 10 920 €20192020 Company: 13 145 € Industry median: 10 651 €2021 Company: 13 578 € Industry median: 10 862 €20212022 Company: 7 901 € Industry median: 11 500 €2023 Company: 8 520 € Industry median: 12 140 €20232024 Company: 11 080 € Industry median: 12 266 €2025 Company: 10 970 € 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: 2 948 € · −7.6% vs 2024 · industry median 1 062 € · above 62% of the industry
-5 00005 00010 00015 0002018 Company: — Industry median: —20182019 Company: -1 980 € Industry median: 1 072 €20192020 Company: 10 806 € Industry median: 1 156 €20202021 Company: 11 792 € Industry median: 1 164 €20212022 Company: -1 360 € Industry median: 1 042 €20222023 Company: -2 875 € Industry median: 1 210 €20232024 Company: 3 191 € Industry median: 987 €20242025 Company: 2 948 € Industry median: 1 062 €2025-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: -1 980 € Industry median: 1 072 €20192020 Company: 10 806 € Industry median: 1 156 €2021 Company: 11 792 € Industry median: 1 164 €20212022 Company: -1 360 € Industry median: 1 042 €2023 Company: -2 875 € Industry median: 1 210 €20232024 Company: 3 191 € Industry median: 987 €2025 Company: 2 948 € 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: 26.9 % · −1.9 pp vs the year before · industry median 14.8 % · above 63% of the industry
-50-2502550751002018 Company: — Industry median: —20182019 Company: -18.8 % Industry median: 15.7 %20192020 Company: 82.2 % Industry median: 17.8 %20202021 Company: 86.8 % Industry median: 17.9 %20212022 Company: -17.2 % Industry median: 16.2 %20222023 Company: -33.7 % Industry median: 16.9 %20232024 Company: 28.8 % Industry median: 15.0 %20242025 Company: 26.9 % Industry median: 14.8 %2025-50-2502550751002018 Company: — Industry median: —2019 Company: -18.8 % Industry median: 15.7 %20192020 Company: 82.2 % Industry median: 17.8 %2021 Company: 86.8 % Industry median: 17.9 %20212022 Company: -17.2 % Industry median: 16.2 %2023 Company: -33.7 % Industry median: 16.9 %20232024 Company: 28.8 % Industry median: 15.0 %2025 Company: 26.9 % 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: 8 966 € · +40.8% vs 2024
010 00020 00030 0002018 Company: —20182019 Company: 6 487 €20192020 Company: 14 617 €20202021 Company: 26 011 €20212022 Company: 16 919 €20222023 Company: 3 705 €20232024 Company: 6 369 €20242025 Company: 8 966 €2025010 00020 00030 0002018 Company: —2019 Company: 6 487 €20192020 Company: 14 617 €2021 Company: 26 011 €20212022 Company: 16 919 €2023 Company: 3 705 €20232024 Company: 6 369 €2025 Company: 8 966 €2025
Equity, € 2025: 8 241 € · +44.8% vs 2024
05 00010 00015 00020 00025 0002018 Company: —20182019 Company: 2 229 €20192020 Company: 13 035 €20202021 Company: 24 827 €20212022 Company: 15 967 €20222023 Company: 3 130 €20232024 Company: 5 693 €20242025 Company: 8 241 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 2 229 €20192020 Company: 13 035 €2021 Company: 24 827 €20212022 Company: 15 967 €2023 Company: 3 130 €20232024 Company: 5 693 €2025 Company: 8 241 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02018 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: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 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: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 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 10 970 2 948 1 708 8 966 8 241 0
2024 11 080 3 191 1 665 6 369 5 693 0
2023 8 520 -2 875 1 665 3 705 3 130 0
2022 7 901 -1 360 1 110 16 919 15 967 0
2021 13 578 11 792 0 26 011 24 827 0
2020 13 145 10 806 0 14 617 13 035 0
2019 10 554 -1 980 0 6 487 2 229 0
2018 — — — — — 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
26.9 %
Net profit / revenue
Return on equity (ROE)
35.8 %
Net profit / equity
Return on assets (ROA)
32.9 %
Net profit / assets
Equity ratio
91.9 %
Equity / assets
Debt ratio
8.1 %
Liabilities / assets
Current ratio
12.37
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 23 Jan 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 16 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Oct 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 18 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Jan 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 68201Rental and operating of own or leased real estate

Rulings 7

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50071048 / 7
11 Sep 2023
 Amendment entry In force
11 Sep 2023
 PDF
Ä 50071048 / 6
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50071048 / 5
4 Aug 2023
 Entry refused In force
24 Aug 2023
 PDF
Ä 50071048 / 4
30 Jan 2023
 Amendment entry In force
30 Jan 2023
 PDF
Ä 50071048 / 3
7 Feb 2019
 Amendment entry In force
7 Feb 2019
 PDF
Ä 50071048 / 2
20 Jan 2018
 Amendment entry In force
20 Jan 2018
 PDF
Ä 50071048
4 Dec 2017
 First entry In force
4 Dec 2017
 PDF

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