FIVE Raamatupidamine OÜ

Active Registry code 14950774 OÜ Tallinn Registered 13 Apr 2020
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FIVE Raamatupidamine OÜ is a OÜ based in Tallinn, registry code 14950774, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €52 300 with employees.

Turnover
52 300 €
↓ 3.0% vs Q2 2026
State taxes
1 631 €
↓ 9.0% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 52 300 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 204 555 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 4.8 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 52 300 € · −3.0% vs Q2 2026 · industry median 9 740 € · above 88% of the industry
020 00040 00060 00080 000Q4 2023 Company: 45 819 € Industry median: 8 379 €Q4·23Q1 2024 Company: 47 280 € Industry median: 8 662 €Q2 2024 Company: 50 675 € Industry median: 9 055 €Q2·24Q3 2024 Company: 60 627 € Industry median: 9 026 €Q4 2024 Company: 52 241 € Industry median: 8 663 €Q4·24Q1 2025 Company: 49 660 € Industry median: 8 739 €Q2 2025 Company: 50 969 € Industry median: 8 935 €Q2·25Q3 2025 Company: 53 852 € Industry median: 9 025 €Q4 2025 Company: 50 492 € Industry median: 8 820 €Q4·25Q1 2026 Company: 49 435 € Industry median: 9 182 €Q2 2026 Company: 53 904 € Industry median: 9 921 €Q2·26Q3 2026 Company: 52 300 € Industry median: 9 740 €Q3·26020 00040 00060 000Q4 2024 Company: 52 241 € Industry median: 8 663 €Q1 2025 Company: 49 660 € Industry median: 8 739 €Q1·25Q2 2025 Company: 50 969 € Industry median: 8 935 €Q3 2025 Company: 53 852 € Industry median: 9 025 €Q3·25Q4 2025 Company: 50 492 € Industry median: 8 820 €Q1 2026 Company: 49 435 € Industry median: 9 182 €Q1·26Q2 2026 Company: 53 904 € Industry median: 9 921 €Q3 2026 Company: 52 300 € 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 2025: 1 111 € · +0.6% vs Q1 2025 · industry median 1 115 € · above 50% of the industry
02505007501 0001 250Q4 2023 Company: 1 095 € Industry median: 957 €Q4·23Q1 2024 Company: 1 095 € Industry median: 991 €Q2 2024 Company: 1 095 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 095 € Industry median: 1 020 €Q4 2024 Company: 1 095 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 104 € Industry median: 1 085 €Q2 2025 Company: 1 111 € Industry median: 1 115 €Q2·25Q3 2025 Company: — Industry median: 1 126 €Q4 2025 Company: — Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 1 095 € Industry median: 1 032 €Q1 2025 Company: 1 104 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 111 € Industry median: 1 115 €Q3 2025 Company: — Industry median: 1 126 €Q3·25Q4 2025 Company: — Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q2 2026 Company: — 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 2025: 1 · +0.0% vs Q1 2025
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: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 1 631 € · −9.0% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 1 887 €Q4·23Q1 2024 Company: 1 421 €Q2 2024 Company: 1 883 €Q2·24Q3 2024 Company: 2 877 €Q4 2024 Company: 2 123 €Q4·24Q1 2025 Company: 2 352 €Q2 2025 Company: 2 449 €Q2·25Q3 2025 Company: 2 108 €Q4 2025 Company: 1 255 €Q4·25Q1 2026 Company: 1 056 €Q2 2026 Company: 1 792 €Q2·26Q3 2026 Company: 1 631 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 2 123 €Q1 2025 Company: 2 352 €Q1·25Q2 2025 Company: 2 449 €Q3 2025 Company: 2 108 €Q3·25Q4 2025 Company: 1 255 €Q1 2026 Company: 1 056 €Q1·26Q2 2026 Company: 1 792 €Q3 2026 Company: 1 631 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 52 300 1 631 — —
Q2 2026 53 904 1 792 — —
Q1 2026 49 435 1 056 — —
Q4 2025 50 492 1 255 — —
Q3 2025 53 852 2 108 739 —
Q2 2025 50 969 2 449 1 111 1
Q1 2025 49 660 2 352 1 104 1
Q4 2024 52 241 2 123 1 095 1
Q3 2024 60 627 2 877 1 095 1
Q2 2024 50 675 1 883 1 095 1
Q1 2024 47 280 1 421 1 095 1
Q4 2023 45 819 1 887 1 095 1
Q3 2023 54 989 2 125 1 095 1
Q2 2023 52 925 1 379 835 1
Q1 2023 45 915 954 713 1
Q4 2022 49 409 1 247 691 1
Q3 2022 49 046 1 172 693 1
Q2 2022 47 872 1 065 691 1
Q1 2022 42 430 1 134 691 1

Financials by year

2020 – 2025
Revenue, € thousand 2025: 204 555 € · −2.5% vs 2024 · industry median 12 784 € · above 98% of the industry
0501001502002502020 Company: 134 912 € Industry median: 10 651 €20202021 Company: 220 211 € Industry median: 10 862 €20212022 Company: 184 462 € Industry median: 11 500 €20222023 Company: 198 136 € Industry median: 12 140 €20232024 Company: 209 759 € Industry median: 12 266 €20242025 Company: 204 555 € Industry median: 12 784 €20250501001502002502020 Company: 134 912 € Industry median: 10 651 €2021 Company: 220 211 € Industry median: 10 862 €20212022 Company: 184 462 € Industry median: 11 500 €2023 Company: 198 136 € Industry median: 12 140 €20232024 Company: 209 759 € Industry median: 12 266 €2025 Company: 204 555 € 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: 9 757 € · +36.7% vs 2024 · industry median 1 062 € · above 80% of the industry
010 00020 00030 00040 00050 0002020 Company: 2 760 € Industry median: 1 156 €20202021 Company: 1 319 € Industry median: 1 164 €20212022 Company: 41 570 € Industry median: 1 042 €20222023 Company: 6 049 € Industry median: 1 210 €20232024 Company: 7 136 € Industry median: 987 €20242025 Company: 9 757 € Industry median: 1 062 €2025010 00020 00030 00040 00050 0002020 Company: 2 760 € Industry median: 1 156 €2021 Company: 1 319 € Industry median: 1 164 €20212022 Company: 41 570 € Industry median: 1 042 €2023 Company: 6 049 € Industry median: 1 210 €20232024 Company: 7 136 € Industry median: 987 €2025 Company: 9 757 € 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: 4.8 % · +1.4 pp vs the year before · industry median 14.8 % · above 34% of the industry
05101520252020 Company: 2.0 % Industry median: 17.8 %20202021 Company: 0.6 % Industry median: 17.9 %20212022 Company: 22.5 % Industry median: 16.2 %20222023 Company: 3.1 % Industry median: 16.9 %20232024 Company: 3.4 % Industry median: 15.0 %20242025 Company: 4.8 % Industry median: 14.8 %202505101520252020 Company: 2.0 % Industry median: 17.8 %2021 Company: 0.6 % Industry median: 17.9 %20212022 Company: 22.5 % Industry median: 16.2 %2023 Company: 3.1 % Industry median: 16.9 %20232024 Company: 3.4 % Industry median: 15.0 %2025 Company: 4.8 % 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: 61 009 € · +9.7% vs 2024
020 00040 00060 00080 0002020 Company: 22 249 €20202021 Company: 40 391 €20212022 Company: 67 608 €20222023 Company: 43 002 €20232024 Company: 55 619 €20242025 Company: 61 009 €2025020 00040 00060 00080 0002020 Company: 22 249 €2021 Company: 40 391 €20212022 Company: 67 608 €2023 Company: 43 002 €20232024 Company: 55 619 €2025 Company: 61 009 €2025
Equity, € 2025: 38 645 € · +33.8% vs 2024
010 00020 00030 00040 00050 0002020 Company: 2 760 €20202021 Company: 6 579 €20212022 Company: 48 148 €20222023 Company: 22 026 €20232024 Company: 28 888 €20242025 Company: 38 645 €2025010 00020 00030 00040 00050 0002020 Company: 2 760 €2021 Company: 6 579 €20212022 Company: 48 148 €2023 Company: 22 026 €20232024 Company: 28 888 €2025 Company: 38 645 €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 204 555 9 757 7 846 61 009 38 645 1
2024 209 759 7 136 14 450 55 619 28 888 1
2023 198 136 6 049 13 524 43 002 22 026 1
2022 184 462 41 570 10 479 67 608 48 148 1
2021 220 211 1 319 9 840 40 391 6 579 1
2020 134 912 2 760 3 211 22 249 2 760 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
4.8 %
Net profit / revenue
Return on equity (ROE)
25.2 %
Net profit / equity
Return on assets (ROA)
16.0 %
Net profit / assets
Equity ratio
63.3 %
Equity / assets
Debt ratio
36.7 %
Liabilities / assets
Current ratio
2.73
Current assets / current liabilities
Revenue per employee
204 555 €
Revenue / average full-time employees
Labour cost per employee per month
654 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 22 Oct 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 13 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 19 Apr 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 13 Apr 2020 – 31 Dec 2020 1 Jul 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

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50144064 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50144064 / M1
25 Apr 2023
Ruling to eliminate deficiencies 25 May 2023 Deficiencies eliminated
25 Apr 2023
PDF
Ä 50144064 / 4
25 Apr 2023
Amendment entry In force
25 Apr 2023
PDF
Ä 50144064 / 3
5 Apr 2023
Amendment entry In force
5 Apr 2023
PDF
Ä 50144064 / 2
9 Jul 2021
Amendment entry In force
9 Jul 2021
PDF
Ä 50144064
13 Apr 2020
First entry In force
13 Apr 2020
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data