HM Arvestus OÜ

Active Registry code 16130779 OÜ Tallinn Registered 4 Jan 2021
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HM Arvestus OÜ is a OÜ based in Tallinn, registry code 16130779, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 454 with employees.

Turnover
1 454 €
↓ 15.9% vs Q2 2026
State taxes
330 €
↓ 16.7% 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 1 454 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 10 275 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 94.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 454 € · −15.9% vs Q2 2026 · industry median 9 740 € · above 14% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 2 137 € Industry median: 8 379 €Q4·23Q1 2024 Company: 2 739 € Industry median: 8 662 €Q2 2024 Company: 2 029 € Industry median: 9 055 €Q2·24Q3 2024 Company: 2 454 € Industry median: 9 026 €Q4 2024 Company: 2 105 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 979 € Industry median: 8 739 €Q2 2025 Company: 1 979 € Industry median: 8 935 €Q2·25Q3 2025 Company: 3 254 € Industry median: 9 025 €Q4 2025 Company: 3 179 € Industry median: 8 820 €Q4·25Q1 2026 Company: 2 379 € Industry median: 9 182 €Q2 2026 Company: 1 729 € Industry median: 9 921 €Q2·26Q3 2026 Company: 1 454 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 2 105 € Industry median: 8 663 €Q1 2025 Company: 1 979 € Industry median: 8 739 €Q1·25Q2 2025 Company: 1 979 € Industry median: 8 935 €Q3 2025 Company: 3 254 € Industry median: 9 025 €Q3·25Q4 2025 Company: 3 179 € Industry median: 8 820 €Q1 2026 Company: 2 379 € Industry median: 9 182 €Q1·26Q2 2026 Company: 1 729 € Industry median: 9 921 €Q3 2026 Company: 1 454 € 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.

State taxes, € Q3 2026: 330 € · −16.7% vs Q2 2026
0200400600800Q4 2023 Company: 379 €Q4·23Q1 2024 Company: 512 €Q2 2024 Company: 279 €Q2·24Q3 2024 Company: 523 €Q4 2024 Company: 447 €Q4·24Q1 2025 Company: 417 €Q2 2025 Company: 411 €Q2·25Q3 2025 Company: 740 €Q4 2025 Company: 744 €Q4·25Q1 2026 Company: 550 €Q2 2026 Company: 396 €Q2·26Q3 2026 Company: 330 €Q3·260200400600800Q4 2024 Company: 447 €Q1 2025 Company: 417 €Q1·25Q2 2025 Company: 411 €Q3 2025 Company: 740 €Q3·25Q4 2025 Company: 744 €Q1 2026 Company: 550 €Q1·26Q2 2026 Company: 396 €Q3 2026 Company: 330 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 454 330 — —
Q2 2026 1 729 396 — —
Q1 2026 2 379 550 — —
Q4 2025 3 179 744 — —
Q3 2025 3 254 740 — —
Q2 2025 1 979 411 — —
Q1 2025 1 979 417 — —
Q4 2024 2 105 447 — —
Q3 2024 2 454 523 — —
Q2 2024 2 029 279 — —
Q1 2024 2 739 512 — —
Q4 2023 2 137 379 — —
Q3 2023 2 453 450 — —
Q2 2023 2 453 475 — —
Q1 2023 2 453 472 — —
Q4 2022 2 453 407 — —
Q3 2022 2 756 324 — —
Q2 2022 3 296 574 — —
Q1 2022 2 774 501 — —

Financials by year

2021 – 2025
Revenue, € 2025: 10 275 € · +11.6% vs 2024 · industry median 12 784 € · above 45% of the industry
05 00010 00015 0002021 Company: 5 467 € Industry median: 10 862 €20212022 Company: 11 065 € Industry median: 11 500 €20222023 Company: 9 225 € Industry median: 12 140 €20232024 Company: 9 211 € Industry median: 12 266 €20242025 Company: 10 275 € Industry median: 12 784 €202505 00010 00015 0002021 Company: 5 467 € Industry median: 10 862 €20212022 Company: 11 065 € Industry median: 11 500 €2023 Company: 9 225 € Industry median: 12 140 €20232024 Company: 9 211 € Industry median: 12 266 €2025 Company: 10 275 € 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: 9 748 € · +17.9% vs 2024 · industry median 1 062 € · above 80% of the industry
02 0004 0006 0008 00010 0002021 Company: 4 716 € Industry median: 1 164 €20212022 Company: 9 803 € Industry median: 1 042 €20222023 Company: 8 071 € Industry median: 1 210 €20232024 Company: 8 265 € Industry median: 987 €20242025 Company: 9 748 € Industry median: 1 062 €202502 0004 0006 0008 00010 0002021 Company: 4 716 € Industry median: 1 164 €20212022 Company: 9 803 € Industry median: 1 042 €2023 Company: 8 071 € Industry median: 1 210 €20232024 Company: 8 265 € Industry median: 987 €2025 Company: 9 748 € 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: 94.9 % · +5.1 pp vs the year before · industry median 14.8 % · above 95% of the industry
0204060801002021 Company: 86.3 % Industry median: 17.9 %20212022 Company: 88.6 % Industry median: 16.2 %20222023 Company: 87.5 % Industry median: 16.9 %20232024 Company: 89.7 % Industry median: 15.0 %20242025 Company: 94.9 % Industry median: 14.8 %20250204060801002021 Company: 86.3 % Industry median: 17.9 %20212022 Company: 88.6 % Industry median: 16.2 %2023 Company: 87.5 % Industry median: 16.9 %20232024 Company: 89.7 % Industry median: 15.0 %2025 Company: 94.9 % 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: 43 253 € · +29.1% vs 2024
010 00020 00030 00040 00050 0002021 Company: 7 381 €20212022 Company: 17 178 €20222023 Company: 25 156 €20232024 Company: 33 493 €20242025 Company: 43 253 €2025010 00020 00030 00040 00050 0002021 Company: 7 381 €20212022 Company: 17 178 €2023 Company: 25 156 €20232024 Company: 33 493 €2025 Company: 43 253 €2025
Equity, € 2025: 43 103 € · +29.2% vs 2024
010 00020 00030 00040 00050 0002021 Company: 7 216 €20212022 Company: 17 019 €20222023 Company: 25 089 €20232024 Company: 33 355 €20242025 Company: 43 103 €2025010 00020 00030 00040 00050 0002021 Company: 7 216 €20212022 Company: 17 019 €2023 Company: 25 089 €20232024 Company: 33 355 €2025 Company: 43 103 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 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 10 275 9 748 0 43 253 43 103 0
2024 9 211 8 265 0 33 493 33 355 0
2023 9 225 8 071 0 25 156 25 089 0
2022 11 065 9 803 0 17 178 17 019 0
2021 5 467 4 716 0 7 381 7 216 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
94.9 %
Net profit / revenue
Return on equity (ROE)
22.6 %
Net profit / equity
Return on assets (ROA)
22.5 %
Net profit / assets
Equity ratio
99.7 %
Equity / assets
Debt ratio
0.3 %
Liabilities / assets
Current ratio
270.79
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 4 Jan 2021 – 31 Dec 2021 30 Jun 2022 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

  • Hannele Männik
    Member of a senior management body (management or supervisory board) · since 4 Jan 2021

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50163390 / 5
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50163390 / 4
30 Nov 2021
 Amendment entry In force
30 Nov 2021
 PDF
Ä 50163390 / M1
25 Nov 2021
 Procedural ruling 5 Dec 2021 Deficiencies eliminated
30 Nov 2021
 PDF
Ä 50163390 / 3
14 May 2021
 Amendment entry In force
14 May 2021
 PDF
Ä 50163390 / 2
12 Jan 2021
 Amendment under Commercial Code § 525 (2) In force
12 Jan 2021
 PDF
Ä 50163390
4 Jan 2021
 First entry In force
4 Jan 2021
 PDF

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