Mõistlik Mandel OÜ is a OÜ based in Tallinn, registry code 16090956, status: active. Main activity: Research and experimental development on social sciences and humanities. According to EMTA, turnover for Q3 2026 was €1 074 with 1 employees.
Turnover
1 074 €
↓ 69.9%vs Q2 2026
State taxes
776 €
↓ 16.4%vs Q2 2026
Labour taxes
691 €
↑ 408.1%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Scientific research and development · EMTAK 72
Turnover · Q3 20261 074 €
above 13% of companies
industry median 14 442 € · companies in the industry: 318
Labour taxes per employee691 €
above 21% of companies
industry median 2 218 € · companies in the industry: 234
Revenue · 202512 774 €
above 73% of companies
industry median 0 € · companies in the industry: 1 073
Net profit margin · 2025-72.7 %
above 10% of companies
industry median 13.5 % · companies in the industry: 597
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 074 € · −69.9% vs Q2 2026 · industry median 14 442 € · above 13% of the industry
Company
Industry median
Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 691 € · +408.1% vs Q2 2026 · industry median 2 218 € · above 21% of the industry
Company
Industry median
Industry: Scientific research and development (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: 776 € · −16.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
1 074
776
691
1
Q2 2026
3 565
928
136
1
Q1 2026
4 664
561
136
1
Q4 2025
4 145
1 253
655
1
Q3 2025
1 200
1 026
825
1
Q2 2025
4 162
2 064
1 452
1
Q1 2025
4 115
2 863
2 222
1
Q4 2024
9 969
3 952
2 129
1
Q3 2024
1 933
2 019
2 040
1
Q2 2024
7 227
3 235
2 040
1
Q1 2024
3 635
2 213
2 040
1
Q4 2023
3 909
2 308
2 040
1
Q3 2023
3 125
1 470
1 233
1
Q2 2023
6 867
2 100
1 233
1
Q1 2023
7 659
3 453
2 652
1
Q4 2022
9 735
4 383
3 367
1
Q3 2022
6 120
3 737
3 367
1
Q2 2022
11 995
3 831
3 367
1
Q1 2022
28 273
7 375
2 894
1
Labour taxes per employee per month
230 €
Turnover per employee in the quarter
1 074 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € 2025: 12 774 € · −49.1% vs 2024 · industry median 0 € · above 73% of the industry
Company
Industry median
Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -9 281 € · −221.6% vs 2024 · industry median 0 € · above 10% of the industry
Company
Industry median
Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -72.7 % · −61.2 pp vs the year before · industry median 13.5 % · above 10% of the industry
Company
Industry median
Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 20 086 € · −36.8% vs 2024Equity, € 2025: 10 210 € · −47.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Scientific research and development (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
12 774
-9 281
7 782
20 086
10 210
1
2024
25 107
-2 886
19 267
31 780
19 490
1
2023
19 037
-7 816
14 818
25 225
22 376
1
2022
56 295
16 171
31 443
35 800
30 192
1
2021
50 531
14 022
8 429
28 204
14 022
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
-72.7 %
Net profit / revenue
Return on equity (ROE)
-90.9 %
Net profit / equity
Return on assets (ROA)
-46.2 %
Net profit / assets
Equity ratio
50.8 %
Equity / assets
Debt ratio
49.2 %
Liabilities / assets
Current ratio
0.79
Current assets / current liabilities
Revenue per employee
12 774 €
Revenue / average full-time employees
Labour cost per employee per month
649 €
Labour costs / employees / 12 months (incl. employer taxes)
