AP Raamer OÜ is a OÜ based in Viljandi linn, registry code 14479451, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €28 560 and 1 employees.
Turnover
—
State taxes
1 894 €
↑ 15.8%vs Q2 2026
Labour taxes
2 085 €
↑ 15.5%vs Q2 2026
Employees
1
±0vs 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 employee2 085 €
above 77% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202528 560 €
above 70% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-2.5 %
above 19% 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: 2 085 € · +15.5% vs Q2 2026 · industry median 1 122 € · above 77% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 894 € · +15.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 894
2 085
1
Q2 2026
—
1 635
1 805
1
Q1 2026
—
1 400
1 550
1
Q4 2025
—
1 420
1 570
1
Q3 2025
—
1 576
1 737
1
Q2 2025
—
2 611
2 829
1
Q1 2025
—
2 808
3 045
2
Q4 2024
—
2 093
2 326
2
Q3 2024
—
1 988
2 195
2
Q2 2024
—
1 779
1 966
1
Q1 2024
—
1 090
1 219
1
Q4 2023
—
1 343
1 507
1
Q3 2023
—
2 141
2 373
2
Q2 2023
—
1 588
1 769
2
Q1 2023
—
956
1 069
2
Q4 2022
—
1 541
1 720
2
Q3 2022
—
2 125
2 355
2
Q2 2022
—
1 937
2 147
2
Q1 2022
—
1 522
1 660
2
Labour taxes per employee per month
695 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € 2025: 28 560 € · +2.4% vs 2024 · industry median 12 784 € · 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.
Net profit, € 2025: -706 € · +52.3% vs 2024 · industry median 1 062 € · above 16% 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: -2.5 % · +2.8 pp vs the year before · industry median 14.8 % · above 19% 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: 4 963 € · −19.0% vs 2024Equity, € 2025: 4 419 € · −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
28 560
-706
23 216
4 963
4 419
1
2024
27 878
-1 480
24 248
6 125
5 125
1
2023
26 334
-629
21 766
5 681
5 155
1
2022
24 555
-785
22 970
5 144
4 734
1
2021
19 833
-907
17 035
6 160
5 519
1
2020
19 518
1 528
14 573
6 897
6 427
1
2019
20 146
533
16 283
5 498
4 899
1
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
-2.5 %
Net profit / revenue
Return on equity (ROE)
-16.0 %
Net profit / equity
Return on assets (ROA)
-14.2 %
Net profit / assets
Equity ratio
89.0 %
Equity / assets
Debt ratio
11.0 %
Liabilities / assets
Current ratio
9.12
Current assets / current liabilities
Revenue per employee
28 560 €
Revenue / average full-time employees
Labour cost per employee per month
1 935 €
Labour costs / employees / 12 months (incl. employer taxes)
