Punktuaalne OÜ is a OÜ based in Lõve küla, registry code 14650368, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €19 040 and 1 employees.
Turnover
—
State taxes
995 €
↓ 32.8%vs Q2 2026
Labour taxes
1 048 €
↓ 32.5%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Revenue · 202519 040 €
above 60% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20251.3 %
above 26% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
State taxes, € Q3 2026: 995 € · −32.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
995
1 048
—
Q2 2026
—
1 480
1 552
—
Q1 2026
—
332
349
—
Q4 2025
—
875
917
—
Q3 2025
—
3 629
3 767
—
Q2 2025
—
1 025
1 079
—
Q1 2025
—
342
360
—
Q4 2024
—
700
739
—
Q3 2024
—
1 733
1 804
—
Q2 2024
—
601
634
—
Q1 2024
—
1 065
1 120
—
Q4 2023
—
1 892
1 974
—
Q3 2023
—
760
803
—
Q2 2023
—
760
803
—
Q1 2023
—
754
796
—
Q4 2022
—
805
847
—
Q3 2022
—
629
664
—
Q2 2022
—
568
597
—
Q1 2022
—
216
228
—
Financials by year
2019 – 2025
Revenue, € 2025: 19 040 € · +19.6% vs 2024 · industry median 12 784 € · above 60% 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: 252 € · −90.3% vs 2024 · industry median 1 062 € · above 38% 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: 1.3 % · −15.0 pp vs the year before · industry median 14.8 % · above 26% 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: 8 343 € · −9.8% vs 2024Equity, € 2025: 8 243 € · +3.2% 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
19 040
252
16 726
8 343
8 243
1
2024
15 920
2 592
11 655
9 248
7 991
1
2023
16 500
-334
14 817
9 203
7 899
1
2022
15 200
4 456
8 882
9 486
8 233
1
2021
8 100
770
5 586
4 153
3 777
1
2020
6 800
-1 946
6 394
3 286
3 008
1
2019
3 600
2 454
745
5 160
4 954
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
1.3 %
Net profit / revenue
Return on equity (ROE)
3.1 %
Net profit / equity
Return on assets (ROA)
3.0 %
Net profit / assets
Equity ratio
98.8 %
Equity / assets
Debt ratio
1.2 %
Liabilities / assets
Current ratio
83.43
Current assets / current liabilities
Revenue per employee
19 040 €
Revenue / average full-time employees
Labour cost per employee per month
1 394 €
Labour costs / employees / 12 months (incl. employer taxes)
