FIVE Management OÜ is a OÜ based in Tallinn, registry code 14957316, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €36 900 with 1 employees.
Turnover
36 900 €
↓ 1.3%vs Q2 2026
State taxes
3 363 €
↓ 10.0%vs Q2 2026
Labour taxes
1 971 €
↑ 0.2%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202636 900 €
above 84% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 971 €
above 75% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025143 240 €
above 94% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-4.8 %
above 17% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 36 900 € · −1.3% vs Q2 2026 · industry median 9 740 € · above 84% of the industry
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: 1 971 € · +0.2% vs Q2 2026 · industry median 1 122 € · above 75% of the industry
Company
Industry median
Industry: Legal and accounting activities (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: 3 363 € · −10.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
36 900
3 363
1 971
1
Q2 2026
37 387
3 735
1 967
1
Q1 2026
34 700
2 951
2 000
1
Q4 2025
35 000
3 312
2 034
1
Q3 2025
38 300
3 413
1 814
1
Q2 2025
34 260
3 546
1 737
1
Q1 2025
34 300
2 789
1 770
1
Q4 2024
36 500
2 869
1 814
1
Q3 2024
40 272
3 240
1 744
1
Q2 2024
34 648
1 634
787
1
Q1 2024
38 109
2 560
1 501
1
Q4 2023
27 200
1 773
1 566
1
Q3 2023
24 800
2 362
—
1
Q2 2023
19 305
658
—
—
Q1 2023
12 856
—
—
—
Q4 2022
22 575
477
—
—
Q3 2022
23 065
370
—
—
Q2 2022
31 745
470
212
—
Q1 2022
31 115
1 163
636
—
Labour taxes per employee per month
657 €
Turnover per employee in the quarter
36 900 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 143 240 € · −3.7% vs 2024 · industry median 12 784 € · above 94% of the industry
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: -6 887 € · −795.0% vs 2024 · industry median 1 062 € · above 2% of the industry
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 % · −5.5 pp vs the year before · industry median 14.8 % · above 17% of the industry
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: 39 637 € · −6.1% vs 2024Equity, € 2025: 6 332 € · −52.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
143 240
-6 887
21 251
39 637
6 332
1
2024
148 748
991
17 887
42 193
13 218
1
2023
95 170
5 040
7 825
32 015
8 470
1
2022
105 315
-2 059
1 474
15 196
3 515
1
2021
178 265
1 081
8 844
28 618
5 574
1
2020
75 250
1 993
2 824
21 090
1 993
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)
-108.8 %
Net profit / equity
Return on assets (ROA)
-17.4 %
Net profit / assets
Equity ratio
16.0 %
Equity / assets
Debt ratio
84.0 %
Liabilities / assets
Current ratio
1.18
Current assets / current liabilities
Revenue per employee
143 240 €
Revenue / average full-time employees
Labour cost per employee per month
1 771 €
Labour costs / employees / 12 months (incl. employer taxes)
