Smarter Code OÜ

Active Registry code 14870696 OÜ Pudisoo küla Registered 17 Dec 2019
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Smarter Code OÜ is a OÜ based in Pudisoo küla, registry code 14870696, status: active. Main activity: Computer consultancy activities. Its annual report for 2025 shows revenue of €3 272 and 1 employees.

Turnover
—
State taxes
466 €
↓ 10.4% vs Q1 2024
Labour taxes
140 €
↑ 55.6% vs Q1 2024
Employees
—

Q2 2024 · data from the Tax and Customs Board (EMTA)

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

  • Revenue · 2025 3 272 €
    industry median 14 290 € · companies in the industry: 13 346
  • Net profit margin · 2025 -87.2 %
    industry median 15.1 % · companies in the industry: 8 946

Taxes and turnover

Q2 2022 – Q2 2024
State taxes, € Q2 2024: 466 € · −10.4% vs Q1 2024
0200400600800Q2 2022 Company: 711 €Q2·22Q4 2022 Company: 500 €Q4·22Q1 2023 Company: 397 €Q1·23Q1 2024 Company: 520 €Q1·24Q2 2024 Company: 466 €Q2·240200400600800Q2 2022 Company: 711 €Q2·22Q4 2022 Company: 500 €Q1 2023 Company: 397 €Q1·23Q1 2024 Company: 520 €Q2 2024 Company: 466 €Q2·24
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2024 — 466 140 —
Q1 2024 — 520 90 —
Q1 2023 — 397 397 —
Q4 2022 — 500 — —
Q2 2022 — 711 — —

Financials by year

2020 – 2025
Revenue, € 2025: 3 272 € · industry median 14 290 € · above 38% of the industry
020 00040 00060 00080 0002020 Company: 27 308 € Industry median: 11 076 €20202021 Company: 27 679 € Industry median: 13 113 €20212022 Company: 23 848 € Industry median: 15 000 €20222023 Company: 60 552 € Industry median: 15 493 €20232024 Company: 0 € Industry median: 13 755 €20242025 Company: 3 272 € Industry median: 14 290 €2025020 00040 00060 00080 0002020 Company: 27 308 € Industry median: 11 076 €2021 Company: 27 679 € Industry median: 13 113 €20212022 Company: 23 848 € Industry median: 15 000 €2023 Company: 60 552 € Industry median: 15 493 €20232024 Company: 0 € Industry median: 13 755 €2025 Company: 3 272 € Industry median: 14 290 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -2 854 € · +94.4% vs 2024 · industry median 105 € · above 18% of the industry
-75 000-50 000-25 000025 00050 00075 0002020 Company: 17 433 € Industry median: 618 €20202021 Company: 15 782 € Industry median: 827 €20212022 Company: 3 865 € Industry median: 297 €20222023 Company: 52 381 € Industry median: 383 €20232024 Company: -50 525 € Industry median: 248 €20242025 Company: -2 854 € Industry median: 105 €2025-75 000-50 000-25 000025 00050 00075 0002020 Company: 17 433 € Industry median: 618 €2021 Company: 15 782 € Industry median: 827 €20212022 Company: 3 865 € Industry median: 297 €2023 Company: 52 381 € Industry median: 383 €20232024 Company: -50 525 € Industry median: 248 €2025 Company: -2 854 € Industry median: 105 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -87.2 % · industry median 15.1 % · above 7% of the industry
-100-500501002020 Company: 63.8 % Industry median: 22.4 %20202021 Company: 57.0 % Industry median: 23.6 %20212022 Company: 16.2 % Industry median: 19.1 %20222023 Company: 86.5 % Industry median: 17.7 %20232024 Company: — Industry median: 16.2 %20242025 Company: -87.2 % Industry median: 15.1 %2025-100-500501002020 Company: 63.8 % Industry median: 22.4 %2021 Company: 57.0 % Industry median: 23.6 %20212022 Company: 16.2 % Industry median: 19.1 %2023 Company: 86.5 % Industry median: 17.7 %20232024 Company: — Industry median: 16.2 %2025 Company: -87.2 % Industry median: 15.1 %2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 3 833 € · −42.7% vs 2024
020 00040 00060 00080 0002020 Company: 17 433 €20202021 Company: 35 715 €20212022 Company: 24 581 €20222023 Company: 60 619 €20232024 Company: 6 687 €20242025 Company: 3 833 €2025020 00040 00060 00080 0002020 Company: 17 433 €2021 Company: 35 715 €20212022 Company: 24 581 €2023 Company: 60 619 €20232024 Company: 6 687 €2025 Company: 3 833 €2025
Equity, € 2025: 3 833 € · −42.7% vs 2024
020 00040 00060 00080 0002020 Company: 17 433 €20202021 Company: 35 715 €20212022 Company: 24 581 €20222023 Company: 60 399 €20232024 Company: 6 687 €20242025 Company: 3 833 €2025020 00040 00060 00080 0002020 Company: 17 433 €2021 Company: 35 715 €20212022 Company: 24 581 €2023 Company: 60 399 €20232024 Company: 6 687 €2025 Company: 3 833 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related 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 3 272 -2 854 946 3 833 3 833 1
2024 0 -50 525 10 107 6 687 6 687 1
2023 60 552 52 381 9 812 60 619 60 399 1
2022 23 848 3 865 8 775 24 581 24 581 1
2021 27 679 15 782 0 35 715 35 715 0
2020 27 308 17 433 0 17 433 17 433 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
-87.2 %
Net profit / revenue
Return on equity (ROE)
-74.5 %
Net profit / equity
Return on assets (ROA)
-74.5 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
3 272 €
Revenue / average full-time employees
Labour cost per employee per month
79 €
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 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 2 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 22 Jun 2022 Company’s own e-Äriregister
2020 17 Dec 2019 – 31 Dec 2020 24 Feb 2021 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

  • Mohammed Hummeda
    Member of a senior management body (management or supervisory board) · SWE · since 17 Dec 2019

Founders and other persons

Activities (EMTAK)

  • 62201Computer consultancy activities Main

Rulings 5

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50135446 / 5
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50135446 / 4
2 May 2023
 Amendment entry In force
2 May 2023
 PDF
Ä 50135446 / 3
28 Dec 2021
 Amendment entry In force
28 Dec 2021
 PDF
Ä 50135446 / 2
14 May 2020
 Amendment entry In force
14 May 2020
 PDF
Ä 50135446
17 Dec 2019
 First entry In force
17 Dec 2019
 PDF

Sources: e-Äriregister and EMTA. Data updated 26 Oct 2026. Open at the source ↗ · Report an error in the data