Viru Arvestus OÜ

Active Registry code 14404853 OÜ Jõhvi linn Registered 9 Jan 2018
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Viru Arvestus OÜ is a OÜ based in Jõhvi linn, registry code 14404853, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €30 660 and 3 employees.

Turnover
—
State taxes
2 118 €
↑ 0.5% vs Q2 2026
Labour taxes
2 220 €
↑ 0.7% vs Q2 2026
Employees
3
±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 740 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 30 660 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -24.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q1 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 740 € · +0.7% vs Q2 2026 · industry median 1 122 € · above 32% of the industry
02505007501 0001 250Q1 2024 Company: 384 € Industry median: 991 €Q1·24Q2 2024 Company: 587 € Industry median: 1 012 €Q3 2024 Company: 649 € Industry median: 1 020 €Q3·24Q4 2024 Company: 826 € Industry median: 1 032 €Q1 2025 Company: 754 € Industry median: 1 085 €Q1·25Q2 2025 Company: 590 € Industry median: 1 115 €Q3 2025 Company: 796 € Industry median: 1 126 €Q3·25Q4 2025 Company: 811 € Industry median: 1 123 €Q1 2026 Company: 592 € Industry median: 1 088 €Q1·26Q2 2026 Company: 735 € Industry median: 1 096 €Q3 2026 Company: 740 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 826 € Industry median: 1 032 €Q1 2025 Company: 754 € Industry median: 1 085 €Q1·25Q2 2025 Company: 590 € Industry median: 1 115 €Q3 2025 Company: 796 € Industry median: 1 126 €Q3·25Q4 2025 Company: 811 € Industry median: 1 123 €Q1 2026 Company: 592 € Industry median: 1 088 €Q1·26Q2 2026 Company: 735 € Industry median: 1 096 €Q3 2026 Company: 740 € 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: 3 · +0.0% vs Q2 2026
0123Q1 2024 Company: 3Q1·24Q2 2024 Company: 3Q3 2024 Company: 3Q3·24Q4 2024 Company: 3Q1 2025 Company: 3Q1·25Q2 2025 Company: 3Q3 2025 Company: 3Q3·25Q4 2025 Company: 3Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·260123Q4 2024 Company: 3Q1 2025 Company: 3Q1·25Q2 2025 Company: 3Q3 2025 Company: 3Q3·25Q4 2025 Company: 3Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 2 118 € · +0.5% vs Q2 2026
05 00010 00015 00020 000Q1 2024 Company: 1 101 €Q1·24Q2 2024 Company: 1 680 €Q3 2024 Company: 1 857 €Q3·24Q4 2024 Company: 2 365 €Q1 2025 Company: 15 163 €Q1·25Q2 2025 Company: 1 693 €Q3 2025 Company: 2 284 €Q3·25Q4 2025 Company: 2 327 €Q1 2026 Company: 1 699 €Q1·26Q2 2026 Company: 2 108 €Q3 2026 Company: 2 118 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 2 365 €Q1 2025 Company: 15 163 €Q1·25Q2 2025 Company: 1 693 €Q3 2025 Company: 2 284 €Q3·25Q4 2025 Company: 2 327 €Q1 2026 Company: 1 699 €Q1·26Q2 2026 Company: 2 108 €Q3 2026 Company: 2 118 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 2 118 2 220 3
Q2 2026 — 2 108 2 204 3
Q1 2026 — 1 699 1 776 3
Q4 2025 — 2 327 2 433 3
Q3 2025 — 2 284 2 389 3
Q2 2025 — 1 693 1 771 3
Q1 2025 — 15 163 2 263 3
Q4 2024 — 2 365 2 477 3
Q3 2024 — 1 857 1 946 3
Q2 2024 — 1 680 1 760 3
Q1 2024 — 1 101 1 153 3
Labour taxes per employee per month
247 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 30 660 € · −45.5% vs 2024 · industry median 12 784 € · above 72% of the industry
020 00040 00060 0002018 Company: — Industry median: —20182019 Company: 30 459 € Industry median: 10 920 €20192020 Company: 39 607 € Industry median: 10 651 €20202021 Company: 38 182 € Industry median: 10 862 €20212022 Company: 37 315 € Industry median: 11 500 €20222024 Company: 56 279 € Industry median: 12 266 €20242025 Company: 30 660 € Industry median: 12 784 €2025020 00040 00060 0002018 Company: — Industry median: —20182019 Company: 30 459 € Industry median: 10 920 €2020 Company: 39 607 € Industry median: 10 651 €20202021 Company: 38 182 € Industry median: 10 862 €2022 Company: 37 315 € Industry median: 11 500 €20222024 Company: 56 279 € Industry median: 12 266 €2025 Company: 30 660 € 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: -7 372 € · −185.0% vs 2024 · industry median 1 062 € · above 2% of the industry
-10 000-5 00005 00010 00015 00020 0002018 Company: — Industry median: —20182019 Company: 9 315 € Industry median: 1 072 €20192020 Company: 12 686 € Industry median: 1 156 €20202021 Company: 16 581 € Industry median: 1 164 €20212022 Company: 5 894 € Industry median: 1 042 €20222024 Company: 8 675 € Industry median: 987 €20242025 Company: -7 372 € Industry median: 1 062 €2025-10 000-5 00005 00010 00015 00020 0002018 Company: — Industry median: —20182019 Company: 9 315 € Industry median: 1 072 €2020 Company: 12 686 € Industry median: 1 156 €20202021 Company: 16 581 € Industry median: 1 164 €2022 Company: 5 894 € Industry median: 1 042 €20222024 Company: 8 675 € Industry median: 987 €2025 Company: -7 372 € 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: -24.0 % · −39.5 pp vs the year before · industry median 14.8 % · above 9% of the industry
-40-2002040602018 Company: — Industry median: —20182019 Company: 30.6 % Industry median: 15.7 %20192020 Company: 32.0 % Industry median: 17.8 %20202021 Company: 43.4 % Industry median: 17.9 %20212022 Company: 15.8 % Industry median: 16.2 %20222024 Company: 15.4 % Industry median: 15.0 %20242025 Company: -24.0 % Industry median: 14.8 %2025-40-2002040602018 Company: — Industry median: —20182019 Company: 30.6 % Industry median: 15.7 %2020 Company: 32.0 % Industry median: 17.8 %20202021 Company: 43.4 % Industry median: 17.9 %2022 Company: 15.8 % Industry median: 16.2 %20222024 Company: 15.4 % Industry median: 15.0 %2025 Company: -24.0 % 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: 16 959 € · −76.0% vs 2024
020 00040 00060 00080 0002018 Company: —20182019 Company: 38 776 €20192020 Company: 59 605 €20202021 Company: 71 725 €20212022 Company: 79 559 €20222024 Company: 70 680 €20242025 Company: 16 959 €2025020 00040 00060 00080 0002018 Company: —20182019 Company: 38 776 €2020 Company: 59 605 €20202021 Company: 71 725 €2022 Company: 79 559 €20222024 Company: 70 680 €2025 Company: 16 959 €2025
Equity, € 2025: 10 343 € · −84.6% vs 2024
020 00040 00060 00080 0002018 Company: —20182019 Company: 30 181 €20192020 Company: 42 867 €20202021 Company: 59 448 €20212022 Company: 58 540 €20222024 Company: 67 215 €20242025 Company: 10 343 €2025020 00040 00060 00080 0002018 Company: —20182019 Company: 30 181 €2020 Company: 42 867 €20202021 Company: 59 448 €2022 Company: 58 540 €20222024 Company: 67 215 €2025 Company: 10 343 €2025
Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% of the industry
01232018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222024 Company: 3 Industry median: 120242025 Company: 3 Industry median: 1202501232018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 12020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 12022 Company: 0 Industry median: 120222024 Company: 3 Industry median: 12025 Company: 3 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 30 660 -7 372 22 064 16 959 10 343 3
2024 56 279 8 675 40 052 70 680 67 215 3
2022 37 315 5 894 26 445 79 559 58 540 0
2021 38 182 16 581 18 496 71 725 59 448 0
2020 39 607 12 686 23 349 59 605 42 867 0
2019 30 459 9 315 17 740 38 776 30 181 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
-24.0 %
Net profit / revenue
Return on equity (ROE)
-71.3 %
Net profit / equity
Return on assets (ROA)
-43.5 %
Net profit / assets
Equity ratio
61.0 %
Equity / assets
Debt ratio
39.0 %
Liabilities / assets
Current ratio
2.56
Current assets / current liabilities
Revenue per employee
10 220 €
Revenue / average full-time employees
Labour cost per employee per month
613 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jul 2024 – 30 Jun 2025 31 Dec 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 30 Jun 2024 31 Dec 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 20 Mar 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 4 Aug 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 4 Nov 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

History of changes

What Value Period
Status Active 27 Mar 2024 – now
Status Deleted from the registry 19 Mar 2024 – now
Status Active 9 Jan 2018 – now
Rulings
Number, date Title Deadline State Document
Ä 50074944 / 7
21 Oct 2024
Amendment entry In force
21 Oct 2024
PDF
Ä 50074944 / 6
27 Mar 2024
Restored to the register to continue operating In force
27 Mar 2024
PDF
Ä 50074944 / 5
19 Mar 2024
Deleted from the register: annual report not filed In force
19 Mar 2024
PDF
Ä 50074944 / M1
14 Dec 2023
Warning of deletion from the register: annual report not filed 18 Mar 2024 Deficiencies eliminated
27 Mar 2024
PDF
Ä 50074944 / 4
13 Dec 2023
Amendment entry In force
13 Dec 2023
PDF
Ä 50074944 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50074944 / 2
21 Jan 2018
Amendment entry In force
21 Jan 2018
PDF
Ä 50074944
9 Jan 2018
First entry In force
9 Jan 2018
PDF

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