M&K Services OÜ

Active Registry code 16493176 OÜ Tartu linn Registered 3 May 2022
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M&K Services OÜ is a OÜ based in Tartu linn, registry code 16493176, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €11 082 and 1 employees.

Turnover
—
State taxes
1 128 €
↑ 48.8% vs Q2 2026
Labour taxes
1 250 €
↑ 48.3% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 625 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 11 082 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 29.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 625 € · +48.3% vs Q2 2026 · industry median 1 122 € · above 28% of the industry
02505007501 0001 250Q4 2023 Company: 404 € Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: 204 € Industry median: 1 115 €Q2·25Q3 2025 Company: 613 € Industry median: 1 126 €Q4 2025 Company: 615 € Industry median: 1 123 €Q4·25Q1 2026 Company: 615 € Industry median: 1 088 €Q2 2026 Company: 422 € Industry median: 1 096 €Q2·26Q3 2026 Company: 625 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: 204 € Industry median: 1 115 €Q3 2025 Company: 613 € Industry median: 1 126 €Q3·25Q4 2025 Company: 615 € Industry median: 1 123 €Q1 2026 Company: 615 € Industry median: 1 088 €Q1·26Q2 2026 Company: 422 € Industry median: 1 096 €Q3 2026 Company: 625 € Industry median: 1 122 €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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 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: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 1 128 € · +48.8% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 373 €Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: 183 €Q2·25Q3 2025 Company: 548 €Q4 2025 Company: 1 103 €Q4·25Q1 2026 Company: 1 103 €Q2 2026 Company: 758 €Q2·26Q3 2026 Company: 1 128 €Q3·2602505007501 0001 250Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: 183 €Q3 2025 Company: 548 €Q3·25Q4 2025 Company: 1 103 €Q1 2026 Company: 1 103 €Q1·26Q2 2026 Company: 758 €Q3 2026 Company: 1 128 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 128 1 250 2
Q2 2026 — 758 843 2
Q1 2026 — 1 103 1 229 2
Q4 2025 — 1 103 1 229 2
Q3 2025 — 548 613 1
Q2 2025 — 183 204 1
Q1 2025 — — — 1
Q4 2024 — — — 1
Q3 2024 — — — 1
Q2 2024 — — — 1
Q1 2024 — — — 1
Q4 2023 — 373 404 1
Labour taxes per employee per month
208 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025
Revenue, € 2025: 11 082 € · +13.8% vs 2024 · industry median 12 784 € · above 47% of the industry
05 00010 00015 0002022 Company: 660 € Industry median: 11 500 €20222023 Company: 6 874 € Industry median: 12 140 €20232024 Company: 9 734 € Industry median: 12 266 €20242025 Company: 11 082 € Industry median: 12 784 €202505 00010 00015 0002022 Company: 660 € Industry median: 11 500 €2023 Company: 6 874 € Industry median: 12 140 €20232024 Company: 9 734 € Industry median: 12 266 €2025 Company: 11 082 € 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: 3 245 € · −61.9% vs 2024 · industry median 1 062 € · above 64% of the industry
02 0004 0006 0008 00010 0002022 Company: 315 € Industry median: 1 042 €20222023 Company: 5 601 € Industry median: 1 210 €20232024 Company: 8 528 € Industry median: 987 €20242025 Company: 3 245 € Industry median: 1 062 €202502 0004 0006 0008 00010 0002022 Company: 315 € Industry median: 1 042 €2023 Company: 5 601 € Industry median: 1 210 €20232024 Company: 8 528 € Industry median: 987 €2025 Company: 3 245 € 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: 29.3 % · −58.3 pp vs the year before · industry median 14.8 % · above 65% of the industry
0204060801002022 Company: — Industry median: 16.2 %20222023 Company: 81.5 % Industry median: 16.9 %20232024 Company: 87.6 % Industry median: 15.0 %20242025 Company: 29.3 % Industry median: 14.8 %20250204060801002022 Company: — Industry median: 16.2 %2023 Company: 81.5 % Industry median: 16.9 %20232024 Company: 87.6 % Industry median: 15.0 %2025 Company: 29.3 % 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: 18 044 € · +24.5% vs 2024
05 00010 00015 00020 0002022 Company: 580 €20222023 Company: 5 916 €20232024 Company: 14 495 €20242025 Company: 18 044 €202505 00010 00015 00020 0002022 Company: 580 €2023 Company: 5 916 €20232024 Company: 14 495 €2025 Company: 18 044 €2025
Equity, € 2025: 17 689 € · +22.5% vs 2024
05 00010 00015 00020 0002022 Company: 315 €20222023 Company: 5 916 €20232024 Company: 14 444 €20242025 Company: 17 689 €202505 00010 00015 00020 0002022 Company: 315 €2023 Company: 5 916 €20232024 Company: 14 444 €2025 Company: 17 689 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 1 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 11 082 3 245 5 950 18 044 17 689 1
2024 9 734 8 528 0 14 495 14 444 0
2023 6 874 5 601 954 5 916 5 916 0
2022 660 315 0 580 315 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
29.3 %
Net profit / revenue
Return on equity (ROE)
18.3 %
Net profit / equity
Return on assets (ROA)
18.0 %
Net profit / assets
Equity ratio
98.0 %
Equity / assets
Debt ratio
2.0 %
Liabilities / assets
Current ratio
47.25
Current assets / current liabilities
Revenue per employee
11 082 €
Revenue / average full-time employees
Labour cost per employee per month
496 €
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 10 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 13 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 Feb 2024 Company’s own e-Äriregister
2022 3 May 2022 – 31 Dec 2022 26 Apr 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

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 71121Constructional engineering-technical designing and consulting
Rulings
Number, date Title Deadline State Document
Ä 50202134 / 4
19 Aug 2024
Amendment entry In force
19 Aug 2024
PDF
Ä 50202134 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50202134 / 2
26 Apr 2023
Amendment entry In force
26 Apr 2023
PDF
Ä 50202134
3 May 2022
First entry In force
3 May 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data