Logic Accounting OÜ is a OÜ based in Pärnamäe küla, registry code 14696873, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €37 971 and 1 employees.
Turnover
—
State taxes
854 €
↓ 6.8%vs Q2 2026
Labour taxes
892 €
↓ 6.7%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 employee892 €
above 39% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202537 971 €
above 79% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202534.6 %
above 69% 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: 892 € · −6.7% vs Q2 2026 · industry median 1 122 € · above 39% 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: 854 € · −6.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
854
892
1
Q2 2026
—
916
956
1
Q1 2026
—
968
1 011
1
Q4 2025
—
926
966
1
Q3 2025
—
1 282
1 338
1
Q2 2025
—
789
843
1
Q1 2025
—
811
841
1
Q4 2024
—
1 078
1 115
1
Q3 2024
—
1 642
1 728
1
Q2 2024
—
2 307
1 850
1
Q1 2024
—
2 254
2 399
1
Q4 2023
—
2 022
2 157
1
Q3 2023
—
1 545
1 664
1
Q2 2023
—
1 204
1 305
1
Q1 2023
—
—
—
1
Labour taxes per employee per month
297 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 37 971 € · −4.6% vs 2024 · industry median 12 784 € · above 79% 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: 13 156 € · +443.4% vs 2024 · industry median 1 062 € · above 84% 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: 34.6 % · +28.6 pp vs the year before · industry median 14.8 % · above 69% 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: 30 655 € · +66.5% vs 2024Equity, € 2025: 29 450 € · +80.7% 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
37 971
13 156
9 238
30 655
29 450
1
2024
39 819
2 421
20 888
18 415
16 294
1
2023
29 185
5 216
17 989
18 861
15 872
1
2022
7 406
7 368
0
8 156
8 156
0
2021
725
691
0
3 288
3 288
0
2020
31 472
-489
0
2 597
2 597
0
2019
35 379
586
0
20 679
3 086
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
34.6 %
Net profit / revenue
Return on equity (ROE)
44.7 %
Net profit / equity
Return on assets (ROA)
42.9 %
Net profit / assets
Equity ratio
96.1 %
Equity / assets
Debt ratio
3.9 %
Liabilities / assets
Current ratio
22.82
Current assets / current liabilities
Revenue per employee
37 971 €
Revenue / average full-time employees
Labour cost per employee per month
770 €
Labour costs / employees / 12 months (incl. employer taxes)
