Õpikunst OÜ is a OÜ based in Tartu linn, registry code 14860137, status: active. Main activity: Other education n.e.c.. Its annual report for 2025 shows revenue of €27 523 and 1 employees.
Turnover
—
State taxes
670 €
↑ 33.2%vs Q2 2026
Labour taxes
716 €
↑ 32.6%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Education · EMTAK 85
Labour taxes per employee716 €
above 28% of companies
industry median 1 198 € · companies in the industry: 2 039
Revenue · 202527 523 €
above 82% of companies
industry median 2 265 € · companies in the industry: 7 180
Net profit margin · 202515.9 %
above 61% of companies
industry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
Q2 2022 – Q3 2026
Labour taxes per employee, € Q3 2026: 716 € · +32.6% vs Q2 2026 · industry median 1 198 € · above 28% of the industry
Company
Industry median
Industry: Education (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: 670 € · +33.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
670
716
1
Q2 2026
—
503
540
1
Q1 2026
—
549
583
1
Q4 2025
—
570
595
1
Q3 2025
—
1 273
446
1
Q2 2025
—
285
297
1
Q1 2025
—
—
—
1
Q4 2024
—
750
—
—
Q3 2024
—
750
—
—
Q4 2022
—
935
978
—
Q3 2022
—
923
965
1
Q2 2022
—
923
965
1
Q1 2022
—
923
965
1
Labour taxes per employee per month
239 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 27 523 € · +0.9% vs 2024 · industry median 2 265 € · above 82% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 4 380 € · −39.2% vs 2024 · industry median 136 € · above 79% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 15.9 % · −10.5 pp vs the year before · industry median 6.7 % · above 61% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 19 346 € · +5.0% vs 2024Equity, € 2025: 18 944 € · +7.9% vs 2024Employees2025: 1 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Education (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
27 523
4 380
3 661
19 346
18 944
1
2024
27 284
7 203
0
18 419
17 564
0
2023
21 001
7 733
0
14 056
13 861
0
2022
24 748
4 809
7 846
6 796
6 128
1
2021
9 697
320
3 160
4 526
1 318
1
2020
6 756
998
0
2 891
998
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
15.9 %
Net profit / revenue
Return on equity (ROE)
23.1 %
Net profit / equity
Return on assets (ROA)
22.6 %
Net profit / assets
Equity ratio
97.9 %
Equity / assets
Debt ratio
2.1 %
Liabilities / assets
Current ratio
37.31
Current assets / current liabilities
Revenue per employee
27 523 €
Revenue / average full-time employees
Labour cost per employee per month
305 €
Labour costs / employees / 12 months (incl. employer taxes)
