HK Raamatupidamisteenused OÜ

Active Registry code 14803808 OÜ Vastse-Kuuste alevik Registered 13 Sep 2019
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HK Raamatupidamisteenused OÜ is a OÜ based in Vastse-Kuuste alevik, registry code 14803808, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €39 990 and 1 employees.

Turnover
—
State taxes
1 089 €
↑ 157.4% vs Q2 2026
Labour taxes
1 157 €
↑ 199.7% vs Q2 2026
Employees
1
±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 1 157 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 39 990 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 8.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 157 € · +199.7% vs Q2 2026 · industry median 1 122 € · above 52% of the industry
02505007501 0001 250Q4 2023 Company: 138 € Industry median: 957 €Q4·23Q1 2024 Company: 369 € Industry median: 991 €Q2 2024 Company: 64 € Industry median: 1 012 €Q2·24Q3 2024 Company: 191 € Industry median: 1 020 €Q4 2024 Company: 197 € Industry median: 1 032 €Q4·24Q1 2025 Company: 997 € Industry median: 1 085 €Q2 2025 Company: 1 019 € Industry median: 1 115 €Q2·25Q3 2025 Company: 723 € Industry median: 1 126 €Q4 2025 Company: 542 € Industry median: 1 123 €Q4·25Q1 2026 Company: 181 € Industry median: 1 088 €Q2 2026 Company: 386 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 157 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 197 € Industry median: 1 032 €Q1 2025 Company: 997 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 019 € Industry median: 1 115 €Q3 2025 Company: 723 € Industry median: 1 126 €Q3·25Q4 2025 Company: 542 € Industry median: 1 123 €Q1 2026 Company: 181 € Industry median: 1 088 €Q1·26Q2 2026 Company: 386 € Industry median: 1 096 €Q3 2026 Company: 1 157 € 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 089 € · +157.4% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 131 €Q4·23Q1 2024 Company: 367 €Q2 2024 Company: 61 €Q2·24Q3 2024 Company: 191 €Q4 2024 Company: 197 €Q4·24Q1 2025 Company: 940 €Q2 2025 Company: 1 026 €Q2·25Q3 2025 Company: 681 €Q4 2025 Company: 566 €Q4·25Q1 2026 Company: 181 €Q2 2026 Company: 423 €Q2·26Q3 2026 Company: 1 089 €Q3·2602505007501 0001 250Q4 2024 Company: 197 €Q1 2025 Company: 940 €Q1·25Q2 2025 Company: 1 026 €Q3 2025 Company: 681 €Q3·25Q4 2025 Company: 566 €Q1 2026 Company: 181 €Q1·26Q2 2026 Company: 423 €Q3 2026 Company: 1 089 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 089 1 157 1
Q2 2026 — 423 386 1
Q1 2026 — 181 181 1
Q4 2025 — 566 542 1
Q3 2025 — 681 723 1
Q2 2025 — 1 026 1 019 1
Q1 2025 — 940 997 1
Q4 2024 — 197 197 1
Q3 2024 — 191 191 1
Q2 2024 — 61 64 1
Q1 2024 — 367 369 1
Q4 2023 — 131 138 1
Q3 2023 — — — 1
Q1 2023 — 52 165 —
Q4 2022 — 17 91 1
Q3 2022 — 67 273 2
Q2 2022 — 33 132 2
Q1 2022 — 34 132 2
Labour taxes per employee per month
386 €

Q3 2026 · calculated from EMTA data

Financials by year

2019 – 2025
Revenue, € 2025: 39 990 € · +1.3% vs 2024 · industry median 12 784 € · above 80% of the industry
010 00020 00030 00040 0002019 Company: 4 168 € Industry median: 10 920 €20192020 Company: 12 817 € Industry median: 10 651 €20202021 Company: 17 532 € Industry median: 10 862 €20212022 Company: 29 081 € Industry median: 11 500 €20222023 Company: 29 731 € Industry median: 12 140 €20232024 Company: 39 491 € Industry median: 12 266 €20242025 Company: 39 990 € Industry median: 12 784 €2025010 00020 00030 00040 0002019 Company: 4 168 € Industry median: 10 920 €20192020 Company: 12 817 € Industry median: 10 651 €2021 Company: 17 532 € Industry median: 10 862 €20212022 Company: 29 081 € Industry median: 11 500 €2023 Company: 29 731 € Industry median: 12 140 €20232024 Company: 39 491 € Industry median: 12 266 €2025 Company: 39 990 € 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: 3 451 € · −53.9% vs 2024 · industry median 1 062 € · above 65% of the industry
05 00010 00015 0002019 Company: 2 586 € Industry median: 1 072 €20192020 Company: 3 939 € Industry median: 1 156 €20202021 Company: 1 503 € Industry median: 1 164 €20212022 Company: 2 427 € Industry median: 1 042 €20222023 Company: 13 696 € Industry median: 1 210 €20232024 Company: 7 481 € Industry median: 987 €20242025 Company: 3 451 € Industry median: 1 062 €202505 00010 00015 0002019 Company: 2 586 € Industry median: 1 072 €20192020 Company: 3 939 € Industry median: 1 156 €2021 Company: 1 503 € Industry median: 1 164 €20212022 Company: 2 427 € Industry median: 1 042 €2023 Company: 13 696 € Industry median: 1 210 €20232024 Company: 7 481 € Industry median: 987 €2025 Company: 3 451 € 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: 8.6 % · −10.3 pp vs the year before · industry median 14.8 % · above 41% of the industry
0204060802019 Company: 62.0 % Industry median: 15.7 %20192020 Company: 30.7 % Industry median: 17.8 %20202021 Company: 8.6 % Industry median: 17.9 %20212022 Company: 8.3 % Industry median: 16.2 %20222023 Company: 46.1 % Industry median: 16.9 %20232024 Company: 18.9 % Industry median: 15.0 %20242025 Company: 8.6 % Industry median: 14.8 %20250204060802019 Company: 62.0 % Industry median: 15.7 %20192020 Company: 30.7 % Industry median: 17.8 %2021 Company: 8.6 % Industry median: 17.9 %20212022 Company: 8.3 % Industry median: 16.2 %2023 Company: 46.1 % Industry median: 16.9 %20232024 Company: 18.9 % Industry median: 15.0 %2025 Company: 8.6 % 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: 49 753 € · +7.9% vs 2024
010 00020 00030 00040 00050 0002019 Company: 5 086 €20192020 Company: 17 702 €20202021 Company: 22 344 €20212022 Company: 28 849 €20222023 Company: 43 726 €20232024 Company: 46 089 €20242025 Company: 49 753 €2025010 00020 00030 00040 00050 0002019 Company: 5 086 €20192020 Company: 17 702 €2021 Company: 22 344 €20212022 Company: 28 849 €2023 Company: 43 726 €20232024 Company: 46 089 €2025 Company: 49 753 €2025
Equity, € 2025: 37 520 € · +10.1% vs 2024
010 00020 00030 00040 0002019 Company: 5 086 €20192020 Company: 9 025 €20202021 Company: 10 528 €20212022 Company: 12 955 €20222023 Company: 26 651 €20232024 Company: 34 069 €20242025 Company: 37 520 €2025010 00020 00030 00040 0002019 Company: 5 086 €20192020 Company: 9 025 €2021 Company: 10 528 €20212022 Company: 12 955 €2023 Company: 26 651 €20232024 Company: 34 069 €2025 Company: 37 520 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 39 990 3 451 10 785 49 753 37 520 1
2024 39 491 7 481 2 591 46 089 34 069 1
2023 29 731 13 696 1 232 43 726 26 651 1
2022 29 081 2 427 11 329 28 849 12 955 2
2021 17 532 1 503 7 665 22 344 10 528 2
2020 12 817 3 939 3 263 17 702 9 025 1
2019 4 168 2 586 — 5 086 5 086 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
8.6 %
Net profit / revenue
Return on equity (ROE)
9.2 %
Net profit / equity
Return on assets (ROA)
6.9 %
Net profit / assets
Equity ratio
75.4 %
Equity / assets
Debt ratio
24.6 %
Liabilities / assets
Current ratio
10.40
Current assets / current liabilities
Revenue per employee
39 990 €
Revenue / average full-time employees
Labour cost per employee per month
899 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 20 Jan 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jan 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 18 Jan 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 12 Oct 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 2 Feb 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Dec 2021 Company’s own e-Äriregister
2019 13 Sep 2019 – 31 Dec 2019 4 Oct 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

  • Helen Kuusalu
    Member of a senior management body (management or supervisory board) · since 13 Sep 2019

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50128243 / 10
23 Jul 2024
Amendment entry In force
23 Jul 2024
PDF
Ä 50128243 / 9
18 Jul 2024
Amendment entry In force
18 Jul 2024
PDF
Ä 50128243 / 8
25 Oct 2023
Amendment entry In force
25 Oct 2023
PDF
Ä 50128243 / 7
25 Oct 2023
Amendment entry In force
25 Oct 2023
PDF
Ä 50128243 / 6
25 Sep 2023
Amendment entry In force
25 Sep 2023
PDF
Ä 50128243 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50128243 / 4
8 Feb 2023
Entry refused: deficiencies not eliminated In force
25 Feb 2023
PDF
Ä 50128243 / M2
24 Jan 2023
Ruling to eliminate deficiencies 7 Feb 2023 In force
24 Jan 2023
PDF
Ä 50128243 / M1
23 Jan 2023
Ruling to eliminate deficiencies 6 Feb 2023 In force
23 Jan 2023
PDF
Ä 50128243 / 3
31 Dec 2021
Amendment entry In force
31 Dec 2021
PDF
Ä 50128243 / 2
10 Dec 2021
Amendment entry In force
10 Dec 2021
PDF
Ä 50128243
13 Sep 2019
First entry In force
13 Sep 2019
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data