OÜ Kristi Esperk Erapraksis

Active Registry code 16461921 OÜ Tartu linn Registered 16 Mar 2022
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OÜ Kristi Esperk Erapraksis is a OÜ based in Tartu linn, registry code 16461921, status: active. Main activity: Activities of psychologists and psychotherapists, except medical doctors. Its annual report for 2025 shows revenue of €49 708 and 1 employees.

Turnover
—
State taxes
1 076 €
↓ 83.9% vs Q2 2026
Labour taxes
1 201 €
↑ 3.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 1 201 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 49 708 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 43.8 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 201 € · +3.0% vs Q2 2026 · industry median 2 177 € · above 30% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 840 € Industry median: 2 068 €Q4·23Q1 2024 Company: 1 219 € Industry median: 2 162 €Q2 2024 Company: 1 394 € Industry median: 2 205 €Q2·24Q3 2024 Company: 1 394 € Industry median: 2 205 €Q4 2024 Company: 1 394 € Industry median: 2 146 €Q4·24Q1 2025 Company: 1 503 € Industry median: 2 257 €Q2 2025 Company: 1 558 € Industry median: 2 253 €Q2·25Q3 2025 Company: 1 558 € Industry median: 2 267 €Q4 2025 Company: 1 558 € Industry median: 2 236 €Q4·25Q1 2026 Company: 1 250 € Industry median: 2 195 €Q2 2026 Company: 1 166 € Industry median: 2 159 €Q2·26Q3 2026 Company: 1 201 € Industry median: 2 177 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 394 € Industry median: 2 146 €Q1 2025 Company: 1 503 € Industry median: 2 257 €Q1·25Q2 2025 Company: 1 558 € Industry median: 2 253 €Q3 2025 Company: 1 558 € Industry median: 2 267 €Q3·25Q4 2025 Company: 1 558 € Industry median: 2 236 €Q1 2026 Company: 1 250 € Industry median: 2 195 €Q1·26Q2 2026 Company: 1 166 € Industry median: 2 159 €Q3 2026 Company: 1 201 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
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: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 076 € · −83.9% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 745 €Q4·23Q1 2024 Company: 5 190 €Q2 2024 Company: 1 286 €Q2·24Q3 2024 Company: 1 286 €Q4 2024 Company: 1 286 €Q4·24Q1 2025 Company: 6 296 €Q2 2025 Company: 1 441 €Q2·25Q3 2025 Company: 1 441 €Q4 2025 Company: 1 441 €Q4·25Q1 2026 Company: 1 133 €Q2 2026 Company: 6 685 €Q2·26Q3 2026 Company: 1 076 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 1 286 €Q1 2025 Company: 6 296 €Q1·25Q2 2025 Company: 1 441 €Q3 2025 Company: 1 441 €Q3·25Q4 2025 Company: 1 441 €Q1 2026 Company: 1 133 €Q1·26Q2 2026 Company: 6 685 €Q3 2026 Company: 1 076 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 076 1 201 1
Q2 2026 — 6 685 1 166 1
Q1 2026 — 1 133 1 250 1
Q4 2025 — 1 441 1 558 1
Q3 2025 — 1 441 1 558 1
Q2 2025 — 1 441 1 558 1
Q1 2025 — 6 296 1 503 1
Q4 2024 — 1 286 1 394 1
Q3 2024 — 1 286 1 394 1
Q2 2024 — 1 286 1 394 1
Q1 2024 — 5 190 1 219 1
Q4 2023 — 745 840 1
Q3 2023 — 745 840 1
Q2 2023 — 745 840 1
Q1 2023 — 2 371 975 1
Q4 2022 — 1 124 1 244 1
Q3 2022 — 859 956 1
Q2 2022 — 484 541 1
Labour taxes per employee per month
400 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025
Revenue, € 2025: 49 708 € · +13.6% vs 2024 · industry median 20 811 € · above 64% of the industry
010 00020 00030 00040 00050 0002022 Company: 20 146 € Industry median: 20 030 €20222023 Company: 41 352 € Industry median: 19 469 €20232024 Company: 43 751 € Industry median: 20 000 €20242025 Company: 49 708 € Industry median: 20 811 €2025010 00020 00030 00040 00050 0002022 Company: 20 146 € Industry median: 20 030 €2023 Company: 41 352 € Industry median: 19 469 €20232024 Company: 43 751 € Industry median: 20 000 €2025 Company: 49 708 € Industry median: 20 811 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 21 783 € · +12.9% vs 2024 · industry median 1 071 € · above 77% of the industry
05 00010 00015 00020 00025 0002022 Company: 6 341 € Industry median: 1 525 €20222023 Company: 20 397 € Industry median: 1 745 €20232024 Company: 19 297 € Industry median: 1 621 €20242025 Company: 21 783 € Industry median: 1 071 €202505 00010 00015 00020 00025 0002022 Company: 6 341 € Industry median: 1 525 €2023 Company: 20 397 € Industry median: 1 745 €20232024 Company: 19 297 € Industry median: 1 621 €2025 Company: 21 783 € Industry median: 1 071 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 43.8 % · −0.3 pp vs the year before · industry median 8.3 % · above 85% of the industry
010203040502022 Company: 31.5 % Industry median: 11.3 %20222023 Company: 49.3 % Industry median: 11.4 %20232024 Company: 44.1 % Industry median: 10.7 %20242025 Company: 43.8 % Industry median: 8.3 %2025010203040502022 Company: 31.5 % Industry median: 11.3 %2023 Company: 49.3 % Industry median: 11.4 %20232024 Company: 44.1 % Industry median: 10.7 %2025 Company: 43.8 % Industry median: 8.3 %2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 30 847 € · +15.5% vs 2024
010 00020 00030 00040 0002022 Company: 8 844 €20222023 Company: 23 268 €20232024 Company: 26 711 €20242025 Company: 30 847 €2025010 00020 00030 00040 0002022 Company: 8 844 €2023 Company: 23 268 €20232024 Company: 26 711 €2025 Company: 30 847 €2025
Equity, € 2025: 29 902 € · +17.1% vs 2024
010 00020 00030 0002022 Company: 8 841 €20222023 Company: 23 238 €20232024 Company: 25 535 €20242025 Company: 29 902 €2025010 00020 00030 0002022 Company: 8 841 €2023 Company: 23 238 €20232024 Company: 25 535 €2025 Company: 29 902 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02022 Company: 1 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 49 708 21 783 14 137 30 847 29 902 1
2024 43 751 19 297 13 166 26 711 25 535 1
2023 41 352 20 397 11 641 23 268 23 238 1
2022 20 146 6 341 9 575 8 844 8 841 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
43.8 %
Net profit / revenue
Return on equity (ROE)
72.8 %
Net profit / equity
Return on assets (ROA)
70.6 %
Net profit / assets
Equity ratio
96.9 %
Equity / assets
Debt ratio
3.1 %
Liabilities / assets
Current ratio
32.64
Current assets / current liabilities
Revenue per employee
49 708 €
Revenue / average full-time employees
Labour cost per employee per month
1 178 €
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 11 Feb 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Jan 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 31 Jan 2024 Company’s own e-Äriregister
2022 16 Mar 2022 – 31 Dec 2022 29 May 2023 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86931Activities of psychologists and psychotherapists, except medical doctors Main
Rulings
Number, date Title Deadline State Document
Ä 50198664 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50198664 / 2
15 Dec 2022
Amendment entry In force
15 Dec 2022
PDF
Ä 50198664
16 Mar 2022
First entry In force
16 Mar 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data