TOP OÜ

Active Registry code 14777592 OÜ Tallinn Registered 7 Aug 2019
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TOP OÜ is a OÜ based in Tallinn, registry code 14777592, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 400 with employees.

Turnover
3 400 €
↓ 84.4% vs Q2 2026
State taxes
645 €
↑ 46.3% vs Q2 2026
Labour taxes
243 €
↓ 48.9% vs Q2 2026
Employees
—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 3 400 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2023 22 223 €
    industry median 12 140 € · companies in the industry: 8 408
  • Net profit margin · 2023 -0.3 %
    industry median 16.9 % · companies in the industry: 6 837

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 400 € · −84.4% vs Q2 2026 · industry median 9 740 € · above 26% of the industry
05 00010 00015 00020 00025 000Q4 2023 Company: 7 957 € Industry median: 8 379 €Q4·23Q1 2024 Company: 10 072 € Industry median: 8 662 €Q2 2024 Company: 9 041 € Industry median: 9 055 €Q2·24Q3 2024 Company: 24 301 € Industry median: 9 026 €Q4 2024 Company: 19 635 € Industry median: 8 663 €Q4·24Q1 2025 Company: 8 662 € Industry median: 8 739 €Q2 2025 Company: 12 910 € Industry median: 8 935 €Q2·25Q3 2025 Company: 10 353 € Industry median: 9 025 €Q4 2025 Company: 16 090 € Industry median: 8 820 €Q4·25Q1 2026 Company: 15 124 € Industry median: 9 182 €Q2 2026 Company: 21 768 € Industry median: 9 921 €Q2·26Q3 2026 Company: 3 400 € Industry median: 9 740 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 19 635 € Industry median: 8 663 €Q1 2025 Company: 8 662 € Industry median: 8 739 €Q1·25Q2 2025 Company: 12 910 € Industry median: 8 935 €Q3 2025 Company: 10 353 € Industry median: 9 025 €Q3·25Q4 2025 Company: 16 090 € Industry median: 8 820 €Q1 2026 Company: 15 124 € Industry median: 9 182 €Q1·26Q2 2026 Company: 21 768 € Industry median: 9 921 €Q3 2026 Company: 3 400 € Industry median: 9 740 €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.

Labour taxes per employee, € Q2 2026: 476 € · +43.8% vs Q1 2026 · industry median 1 096 € · above 23% of the industry
02505007501 0001 250Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: 0 € Industry median: 1 126 €Q4 2025 Company: 663 € Industry median: 1 123 €Q4·25Q1 2026 Company: 331 € Industry median: 1 088 €Q2 2026 Company: 476 € Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: 0 € Industry median: 1 126 €Q3·25Q4 2025 Company: 663 € Industry median: 1 123 €Q1 2026 Company: 331 € Industry median: 1 088 €Q1·26Q2 2026 Company: 476 € Industry median: 1 096 €Q3 2026 Company: — 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 Q2 2026: 1 · +0.0% vs Q1 2026
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 645 € · +46.3% vs Q2 2026
02004006008001 000Q4 2023 Company: 32 €Q4·23Q1 2024 Company: 72 €Q2 2024 Company: 350 €Q2·24Q3 2024 Company: —Q4 2024 Company: 193 €Q4·24Q1 2025 Company: 314 €Q2 2025 Company: 40 €Q2·25Q3 2025 Company: 40 €Q4 2025 Company: 832 €Q4·25Q1 2026 Company: 292 €Q2 2026 Company: 441 €Q2·26Q3 2026 Company: 645 €Q3·2602004006008001 000Q4 2024 Company: 193 €Q1 2025 Company: 314 €Q1·25Q2 2025 Company: 40 €Q3 2025 Company: 40 €Q3·25Q4 2025 Company: 832 €Q1 2026 Company: 292 €Q1·26Q2 2026 Company: 441 €Q3 2026 Company: 645 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 3 400 645 243 —
Q2 2026 21 768 441 476 1
Q1 2026 15 124 292 331 1
Q4 2025 16 090 832 663 1
Q3 2025 10 353 40 — 1
Q2 2025 12 910 40 — —
Q1 2025 8 662 314 — —
Q4 2024 19 635 193 — —
Q3 2024 24 301 — — —
Q2 2024 9 041 350 — —
Q1 2024 10 072 72 — —
Q4 2023 7 957 32 — —
Q3 2023 9 073 381 — —
Q2 2023 3 579 — — —
Q1 2023 6 409 291 222 —
Q4 2022 5 275 660 654 —
Q3 2022 5 091 489 520 —
Q2 2022 5 372 286 302 1
Q1 2022 7 640 411 440 1

Financials by year

2020 – 2023
Revenue, € 2023: 22 223 € · +1.0% vs 2022 · industry median 12 140 € · above 64% of the industry
010 00020 00030 0002020 Company: 22 499 € Industry median: 10 651 €20202021 Company: 27 398 € Industry median: 10 862 €20212022 Company: 22 012 € Industry median: 11 500 €20222023 Company: 22 223 € Industry median: 12 140 €2023010 00020 00030 0002020 Company: 22 499 € Industry median: 10 651 €2021 Company: 27 398 € Industry median: 10 862 €20212022 Company: 22 012 € Industry median: 11 500 €2023 Company: 22 223 € Industry median: 12 140 €2023
  • 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, € 2023: -77 € · −102.4% vs 2022 · industry median 1 210 € · above 21% of the industry
-2 00002 0004 0006 0002020 Company: 2 589 € Industry median: 1 156 €20202021 Company: 5 909 € Industry median: 1 164 €20212022 Company: 3 207 € Industry median: 1 042 €20222023 Company: -77 € Industry median: 1 210 €2023-2 00002 0004 0006 0002020 Company: 2 589 € Industry median: 1 156 €2021 Company: 5 909 € Industry median: 1 164 €20212022 Company: 3 207 € Industry median: 1 042 €2023 Company: -77 € Industry median: 1 210 €2023
  • 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, % 2023: -0.3 % · −14.9 pp vs the year before · industry median 16.9 % · above 20% of the industry
-505101520252020 Company: 11.5 % Industry median: 17.8 %20202021 Company: 21.6 % Industry median: 17.9 %20212022 Company: 14.6 % Industry median: 16.2 %20222023 Company: -0.3 % Industry median: 16.9 %2023-505101520252020 Company: 11.5 % Industry median: 17.8 %2021 Company: 21.6 % Industry median: 17.9 %20212022 Company: 14.6 % Industry median: 16.2 %2023 Company: -0.3 % Industry median: 16.9 %2023
  • 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, € 2023: 5 016 € · +46.4% vs 2022
05 00010 00015 00020 0002020 Company: 10 880 €20202021 Company: 18 278 €20212022 Company: 3 427 €20222023 Company: 5 016 €202305 00010 00015 00020 0002020 Company: 10 880 €2021 Company: 18 278 €20212022 Company: 3 427 €2023 Company: 5 016 €2023
Equity, € 2023: 5 016 € · +81.2% vs 2022
02 5005 0007 50010 00012 5002020 Company: 2 589 €20202021 Company: 12 187 €20212022 Company: 2 768 €20222023 Company: 5 016 €202302 5005 0007 50010 00012 5002020 Company: 2 589 €2021 Company: 12 187 €20212022 Company: 2 768 €2023 Company: 5 016 €2023
Employees 2023: 0 · −100.0% vs 2022 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 0 Industry median: 120230.00.20.40.60.81.02020 Company: 0 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 0 Industry median: 12023
  • 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
2023 22 223 -77 0 5 016 5 016 0
2022 22 012 3 207 3 832 3 427 2 768 1
2021 27 398 5 909 3 200 18 278 12 187 1
2020 22 499 2 589 0 10 880 2 589 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 2023

Net profit margin
-0.3 %
Net profit / revenue
Return on equity (ROE)
-1.5 %
Net profit / equity
Return on assets (ROA)
-1.5 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2023 1 Jan 2023 – 31 Dec 2023 16 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 18 Mar 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 Mar 2024 Company’s own e-Äriregister
2020 7 Aug 2019 – 31 Dec 2020 18 Mar 2024 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Any procurator may represent the private limited company in all legal acts related to its business. A procurator may transfer or encumber immovable property only if that right is entered on the registry card.

Owners

Beneficial owners

  • Dmitri Viksi
    Member of a senior management body (management or supervisory board) · since 9 Sep 2026

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
Number, date Title Deadline State Document
Ä 50125388 / 12
17 Jul 2026
Amendment entry In force
17 Jul 2026
PDF
Ä 50125388 / 11
15 May 2025
Amendment entry In force
15 May 2025
PDF
Ä 50125388 / 10
20 Jan 2025
Amendment entry In force
20 Jan 2025
PDF
Ä 50125388 / 9
14 Jan 2025
Amendment entry In force
14 Jan 2025
PDF
Ä 50125388 / M5
19 Jul 2024
Ruling to eliminate deficiencies in the annual report 18 Aug 2024 Deficiencies eliminated
16 Aug 2024
PDF
Ä 50125388 / 8
13 May 2024
Amendment entry In force
13 May 2024
PDF
Ä 50125388 / 7
8 May 2024
Amendment entry In force
8 May 2024
PDF
Ä 50125388 / M4
14 Dec 2023
Warning of deletion from the register: annual report not filed 18 Mar 2024 Deficiencies eliminated
19 Mar 2024
PDF
Ä 50125388 / 6
7 Dec 2023
Amendment entry In force
7 Dec 2023
PDF
Ä 50125388 / 5
22 Sep 2023
Amendment entry In force
22 Sep 2023
PDF
Ä 50125388 / 4
7 Sep 2023
Amendment entry In force
7 Sep 2023
PDF
Ä 50125388 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50125388 / 2
24 Aug 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
24 Aug 2023
PDF
Ä 50125388 / M3
25 Aug 2022
Warning of deletion from the register: annual report not filed 27 Feb 2023 Deficiencies eliminated
18 Mar 2024
PDF
Ä 50125388 / M2
6 Jul 2022
Fine for not filing the report 2 Aug 2022 In force
3 Aug 2022
PDF
Ä 50125388 / M1
28 Mar 2022
Warning of a fine: annual report not filed 27 Apr 2022 In force
28 Mar 2022
PDF
Ä 50125388
7 Aug 2019
First entry In force
7 Aug 2019
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data