Hoyf Advisory OÜ is a OÜ based in Tallinn, registry code 16327803, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €13 095 with 1 employees.
Turnover
13 095 €
↓ 57.4%vs Q2 2026
State taxes
6 180 €
↓ 10.0%vs Q2 2026
Labour taxes
4 167 €
↑ 1.5%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 202613 095 €
above 60% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee4 167 €
above 93% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025363 874 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202524.0 %
above 60% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 13 095 € · −57.4% vs Q2 2026 · industry median 9 740 € · above 60% 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: 4 167 € · +1.5% vs Q2 2026 · industry median 1 122 € · above 93% 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: 6 180 € · −10.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
13 095
6 180
4 167
1
Q2 2026
30 755
6 868
4 104
1
Q1 2026
45 952
6 107
4 103
1
Q4 2025
116 254
7 998
6 236
1
Q3 2025
117 098
7 420
5 534
2
Q2 2025
71 798
8 130
3 975
2
Q1 2025
30 451
5 018
2 322
1
Q4 2024
17 391
6 456
3 748
1
Q3 2024
18 465
6 425
3 748
1
Q2 2024
32 004
6 346
3 748
1
Q1 2024
23 702
5 475
3 748
1
Q4 2023
23 600
6 070
3 748
1
Q3 2023
22 398
5 126
3 392
1
Q2 2023
11 375
4 433
2 390
1
Q1 2023
12 150
4 422
2 155
1
Q4 2022
20 085
4 604
1 598
1
Q3 2022
11 160
4 262
2 205
1
Q2 2022
6 180
1 166
—
1
Q1 2022
2 550
510
—
—
Labour taxes per employee per month
1 389 €
Turnover per employee in the quarter
13 095 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € thousand 2025: 363 874 € · +361.6% vs 2024 · industry median 12 784 € · above 98% 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: 87 202 € · +1 080.1% vs 2024 · industry median 1 062 € · above 98% 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: 24.0 % · +35.3 pp vs the year before · industry median 14.8 % · above 60% 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, € thousand 2025: 258 437 € · +21.2% vs 2024Equity, € thousand 2025: 125 351 € · +228.6% vs 2024Employees2025: 2 · +100.0% vs 2024 · industry median 1 · above 80% 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
363 874
87 202
45 191
258 437
125 351
2
2024
78 837
-8 897
31 947
213 256
38 149
1
2023
65 953
16 907
30 927
91 860
51 860
1
2022
47 798
30 066
12 225
33 423
33 423
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
24.0 %
Net profit / revenue
Return on equity (ROE)
69.6 %
Net profit / equity
Return on assets (ROA)
33.7 %
Net profit / assets
Equity ratio
48.5 %
Equity / assets
Debt ratio
51.5 %
Liabilities / assets
Current ratio
1.45
Current assets / current liabilities
Revenue per employee
181 937 €
Revenue / average full-time employees
Labour cost per employee per month
1 883 €
Labour costs / employees / 12 months (incl. employer taxes)
