GRU OÜ

Active Registry code 14894001 OÜ Tartu linn Registered 22 Jan 2020
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GRU OÜ is a OÜ based in Tartu linn, registry code 14894001, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 651 with 1 employees.

Turnover
1 651 €
↑ 21.9% vs Q2 2026
State taxes
17 €
↓ 69.1% vs Q2 2026
Labour taxes
0 €
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

  • Turnover · Q3 2026 1 651 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 0 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 4 965 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 11.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 651 € · +21.9% vs Q2 2026 · industry median 9 740 € · above 15% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 1 571 € Industry median: 8 379 €Q4·23Q1 2024 Company: 1 768 € Industry median: 8 662 €Q2 2024 Company: 1 713 € Industry median: 9 055 €Q2·24Q3 2024 Company: 1 183 € Industry median: 9 026 €Q4 2024 Company: 1 128 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 329 € Industry median: 8 739 €Q2 2025 Company: 1 278 € Industry median: 8 935 €Q2·25Q3 2025 Company: 1 206 € Industry median: 9 025 €Q4 2025 Company: 1 185 € Industry median: 8 820 €Q4·25Q1 2026 Company: 1 315 € Industry median: 9 182 €Q2 2026 Company: 1 354 € Industry median: 9 921 €Q2·26Q3 2026 Company: 1 651 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 1 128 € Industry median: 8 663 €Q1 2025 Company: 1 329 € Industry median: 8 739 €Q1·25Q2 2025 Company: 1 278 € Industry median: 8 935 €Q3 2025 Company: 1 206 € Industry median: 9 025 €Q3·25Q4 2025 Company: 1 185 € Industry median: 8 820 €Q1 2026 Company: 1 315 € Industry median: 9 182 €Q1·26Q2 2026 Company: 1 354 € Industry median: 9 921 €Q3 2026 Company: 1 651 € 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, € Q3 2026: 0 € · industry median 1 122 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: 0 € Industry median: 957 €Q4·23Q1 2024 Company: 0 € Industry median: 991 €Q2 2024 Company: 0 € Industry median: 1 012 €Q2·24Q3 2024 Company: 0 € Industry median: 1 020 €Q4 2024 Company: 0 € Industry median: 1 032 €Q4·24Q1 2025 Company: 0 € Industry median: 1 085 €Q2 2025 Company: 0 € Industry median: 1 115 €Q2·25Q3 2025 Company: 0 € Industry median: 1 126 €Q4 2025 Company: 0 € Industry median: 1 123 €Q4·25Q1 2026 Company: 0 € Industry median: 1 088 €Q2 2026 Company: 0 € Industry median: 1 096 €Q2·26Q3 2026 Company: 0 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 0 € Industry median: 1 032 €Q1 2025 Company: 0 € Industry median: 1 085 €Q1·25Q2 2025 Company: 0 € Industry median: 1 115 €Q3 2025 Company: 0 € Industry median: 1 126 €Q3·25Q4 2025 Company: 0 € Industry median: 1 123 €Q1 2026 Company: 0 € Industry median: 1 088 €Q1·26Q2 2026 Company: 0 € Industry median: 1 096 €Q3 2026 Company: 0 € 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: 17 € · −69.1% vs Q2 2026
050100150200Q4 2023 Company: 167 €Q4·23Q1 2024 Company: 128 €Q2 2024 Company: 151 €Q2·24Q3 2024 Company: 47 €Q4 2024 Company: 60 €Q4·24Q1 2025 Company: 101 €Q2 2025 Company: 102 €Q2·25Q3 2025 Company: 87 €Q4 2025 Company: 35 €Q4·25Q1 2026 Company: 80 €Q2 2026 Company: 55 €Q2·26Q3 2026 Company: 17 €Q3·260255075100125Q4 2024 Company: 60 €Q1 2025 Company: 101 €Q1·25Q2 2025 Company: 102 €Q3 2025 Company: 87 €Q3·25Q4 2025 Company: 35 €Q1 2026 Company: 80 €Q1·26Q2 2026 Company: 55 €Q3 2026 Company: 17 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 651 17 — 1
Q2 2026 1 354 55 — 1
Q1 2026 1 315 80 — 1
Q4 2025 1 185 35 — 1
Q3 2025 1 206 87 — 1
Q2 2025 1 278 102 — 1
Q1 2025 1 329 101 — 1
Q4 2024 1 128 60 — 1
Q3 2024 1 183 47 — 1
Q2 2024 1 713 151 — 1
Q1 2024 1 768 128 — 1
Q4 2023 1 571 167 — 1
Q3 2023 1 846 150 — 1
Q2 2023 2 030 248 — 1
Q1 2023 1 517 92 — 1
Q4 2022 1 930 210 — 1
Q3 2022 1 715 99 — 1
Q2 2022 1 780 237 — 1
Q1 2022 1 625 254 — 1
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
1 651 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € 2025: 4 965 € · −12.1% vs 2024 · industry median 12 784 € · above 33% of the industry
010 00020 00030 00040 00050 0002020 Company: 49 636 € Industry median: 10 651 €20202021 Company: 11 317 € Industry median: 10 862 €20212022 Company: 6 978 € Industry median: 11 500 €20222023 Company: 7 061 € Industry median: 12 140 €20232024 Company: 5 651 € Industry median: 12 266 €20242025 Company: 4 965 € Industry median: 12 784 €2025010 00020 00030 00040 00050 0002020 Company: 49 636 € Industry median: 10 651 €2021 Company: 11 317 € Industry median: 10 862 €20212022 Company: 6 978 € Industry median: 11 500 €2023 Company: 7 061 € Industry median: 12 140 €20232024 Company: 5 651 € Industry median: 12 266 €2025 Company: 4 965 € 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: 561 € · +106.6% vs 2024 · industry median 1 062 € · above 44% of the industry
-10 000-7 500-5 000-2 50002 5005 0002020 Company: 151 € Industry median: 1 156 €20202021 Company: 2 389 € Industry median: 1 164 €20212022 Company: 2 958 € Industry median: 1 042 €20222023 Company: 742 € Industry median: 1 210 €20232024 Company: -8 486 € Industry median: 987 €20242025 Company: 561 € Industry median: 1 062 €2025-10 000-7 500-5 000-2 50002 5005 0002020 Company: 151 € Industry median: 1 156 €2021 Company: 2 389 € Industry median: 1 164 €20212022 Company: 2 958 € Industry median: 1 042 €2023 Company: 742 € Industry median: 1 210 €20232024 Company: -8 486 € Industry median: 987 €2025 Company: 561 € 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: 11.3 % · +161.5 pp vs the year before · industry median 14.8 % · above 45% of the industry
-200-150-100-500502020 Company: 0.3 % Industry median: 17.8 %20202021 Company: 21.1 % Industry median: 17.9 %20212022 Company: 42.4 % Industry median: 16.2 %20222023 Company: 10.5 % Industry median: 16.9 %20232024 Company: -150.2 % Industry median: 15.0 %20242025 Company: 11.3 % Industry median: 14.8 %2025-200-150-100-500502020 Company: 0.3 % Industry median: 17.8 %2021 Company: 21.1 % Industry median: 17.9 %20212022 Company: 42.4 % Industry median: 16.2 %2023 Company: 10.5 % Industry median: 16.9 %20232024 Company: -150.2 % Industry median: 15.0 %2025 Company: 11.3 % 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: 3 630 € · −4.3% vs 2024
02 5005 0007 50010 00012 5002020 Company: 3 038 €20202021 Company: 9 322 €20212022 Company: 9 995 €20222023 Company: 10 599 €20232024 Company: 3 792 €20242025 Company: 3 630 €202502 5005 0007 50010 00012 5002020 Company: 3 038 €2021 Company: 9 322 €20212022 Company: 9 995 €2023 Company: 10 599 €20232024 Company: 3 792 €2025 Company: 3 630 €2025
Equity, € 2025: 815 € · +219.6% vs 2024
02 0004 0006 0008 0002020 Company: 151 €20202021 Company: 2 540 €20212022 Company: 5 498 €20222023 Company: 6 241 €20232024 Company: 255 €20242025 Company: 815 €202502 0004 0006 0008 0002020 Company: 151 €2021 Company: 2 540 €20212022 Company: 5 498 €2023 Company: 6 241 €20232024 Company: 255 €2025 Company: 815 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02020 Company: 1 Industry median: 120202021 Company: 1 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: 1 Industry median: 12021 Company: 1 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: 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 4 965 561 0 3 630 815 1
2024 5 651 -8 486 0 3 792 255 1
2023 7 061 742 0 10 599 6 241 1
2022 6 978 2 958 0 9 995 5 498 1
2021 11 317 2 389 0 9 322 2 540 1
2020 49 636 151 0 3 038 151 1

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
11.3 %
Net profit / revenue
Return on equity (ROE)
68.8 %
Net profit / equity
Return on assets (ROA)
15.5 %
Net profit / assets
Equity ratio
22.5 %
Equity / assets
Debt ratio
77.5 %
Liabilities / assets
Current ratio
0.75
Current assets / current liabilities
Revenue per employee
4 965 €
Revenue / average full-time employees
Labour cost per employee per month
0 €
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 6 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Jun 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 30 Jun 2022 Company’s own e-Äriregister
2020 22 Jan 2020 – 31 Dec 2020 20 Mar 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

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50137926 / 4
28 Nov 2024
Amendment entry In force
28 Nov 2024
PDF
Ä 50137926 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50137926 / 2
29 Mar 2022
Amendment entry In force
29 Mar 2022
PDF
Ä 50137926
22 Jan 2020
First entry In force
22 Jan 2020
PDF

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