SmArtCon OÜ

Active Registry code 16544860 OÜ Tallinn Registered 1 Aug 2022
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SmArtCon OÜ is a OÜ based in Tallinn, registry code 16544860, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €15 300 with 1 employees.

Turnover
15 300 €
↑ 101.3% vs Q2 2026
State taxes
1 476 €
Labour taxes
1 633 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 15 300 €
    industry median 13 702 € · companies in the industry: 4 339
  • Labour taxes per employee 1 633 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 52 580 €
    industry median 10 800 € · companies in the industry: 9 688
  • Net profit margin · 2025 -1.4 %
    industry median 22.0 % · companies in the industry: 6 495

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 300 € · +101.3% vs Q2 2026 · industry median 13 702 € · above 53% of the industry
010 00020 00030 000Q4 2023 Company: 26 920 € Industry median: 15 070 €Q4·23Q1 2024 Company: 7 560 € Industry median: 14 769 €Q2 2024 Company: 15 265 € Industry median: 14 753 €Q2·24Q3 2024 Company: 22 920 € Industry median: 14 135 €Q4 2024 Company: 22 905 € Industry median: 15 028 €Q4·24Q1 2025 Company: 10 845 € Industry median: 14 713 €Q2 2025 Company: 20 460 € Industry median: 13 689 €Q2·25Q3 2025 Company: 13 500 € Industry median: 13 984 €Q4 2025 Company: 12 900 € Industry median: 14 510 €Q4·25Q1 2026 Company: 5 400 € Industry median: 14 241 €Q2 2026 Company: 7 600 € Industry median: 14 145 €Q2·26Q3 2026 Company: 15 300 € Industry median: 13 702 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 22 905 € Industry median: 15 028 €Q1 2025 Company: 10 845 € Industry median: 14 713 €Q1·25Q2 2025 Company: 20 460 € Industry median: 13 689 €Q3 2025 Company: 13 500 € Industry median: 13 984 €Q3·25Q4 2025 Company: 12 900 € Industry median: 14 510 €Q1 2026 Company: 5 400 € Industry median: 14 241 €Q1·26Q2 2026 Company: 7 600 € Industry median: 14 145 €Q3 2026 Company: 15 300 € Industry median: 13 702 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 633 € · industry median 1 649 € · above 50% of the industry
05001 0001 5002 000Q4 2023 Company: — Industry median: 1 639 €Q4·23Q1 2024 Company: — Industry median: 1 650 €Q2 2024 Company: — Industry median: 1 721 €Q2·24Q3 2024 Company: — Industry median: 1 700 €Q4 2024 Company: — Industry median: 1 679 €Q4·24Q1 2025 Company: — Industry median: 1 739 €Q2 2025 Company: — Industry median: 1 758 €Q2·25Q3 2025 Company: — Industry median: 1 758 €Q4 2025 Company: — Industry median: 1 758 €Q4·25Q1 2026 Company: — Industry median: 1 641 €Q2 2026 Company: 0 € Industry median: 1 597 €Q2·26Q3 2026 Company: 1 633 € Industry median: 1 649 €Q3·2605001 0001 5002 000Q4 2024 Company: — Industry median: 1 679 €Q1 2025 Company: — Industry median: 1 739 €Q1·25Q2 2025 Company: — Industry median: 1 758 €Q3 2025 Company: — Industry median: 1 758 €Q3·25Q4 2025 Company: — Industry median: 1 758 €Q1 2026 Company: — Industry median: 1 641 €Q1·26Q2 2026 Company: 0 € Industry median: 1 597 €Q3 2026 Company: 1 633 € Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 476 €
05001 0001 500Q4 2023 Company: 251 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 301 €Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 0 €Q4 2025 Company: 0 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 1 476 €Q3·2605001 0001 500Q4 2024 Company: 0 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 0 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 1 476 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 300 1 476 1 633 1
Q2 2026 7 600 — — 1
Q1 2026 5 400 — — —
Q4 2025 12 900 — — —
Q3 2025 13 500 — — —
Q2 2025 20 460 — — —
Q1 2025 10 845 — 674 —
Q4 2024 22 905 — 951 —
Q3 2024 22 920 301 317 —
Q2 2024 15 265 — — —
Q1 2024 7 560 — 582 —
Q4 2023 26 920 251 265 —
Q3 2023 6 367 229 165 —
Q2 2023 15 716 995 1 105 —
Q1 2023 5 180 1 483 1 618 1
Q4 2022 22 420 732 771 1
Q3 2022 13 000 244 257 —
Labour taxes per employee per month
544 €
Turnover per employee in the quarter
15 300 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025
Revenue, € 2025: 52 580 € · −24.3% vs 2024 · industry median 10 800 € · above 76% of the industry
020 00040 00060 00080 0002022 Company: 37 340 € Industry median: 10 945 €20222023 Company: 58 862 € Industry median: 11 083 €20232024 Company: 69 415 € Industry median: 10 766 €20242025 Company: 52 580 € Industry median: 10 800 €2025020 00040 00060 00080 0002022 Company: 37 340 € Industry median: 10 945 €2023 Company: 58 862 € Industry median: 11 083 €20232024 Company: 69 415 € Industry median: 10 766 €2025 Company: 52 580 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -722 € · +89.7% vs 2024 · industry median 290 € · above 24% of the industry
-10 000-5 00005 00010 00015 0002022 Company: 10 065 € Industry median: 477 €20222023 Company: 575 € Industry median: 681 €20232024 Company: -7 041 € Industry median: 541 €20242025 Company: -722 € Industry median: 290 €2025-10 000-5 00005 00010 00015 0002022 Company: 10 065 € Industry median: 477 €2023 Company: 575 € Industry median: 681 €20232024 Company: -7 041 € Industry median: 541 €2025 Company: -722 € Industry median: 290 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -1.4 % · +8.8 pp vs the year before · industry median 22.0 % · above 25% of the industry
-20-1001020302022 Company: 27.0 % Industry median: 27.6 %20222023 Company: 1.0 % Industry median: 28.4 %20232024 Company: -10.1 % Industry median: 25.0 %20242025 Company: -1.4 % Industry median: 22.0 %2025-20-1001020302022 Company: 27.0 % Industry median: 27.6 %2023 Company: 1.0 % Industry median: 28.4 %20232024 Company: -10.1 % Industry median: 25.0 %2025 Company: -1.4 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 4 226 € · −70.1% vs 2024
05 00010 00015 00020 0002022 Company: 10 307 €20222023 Company: 15 356 €20232024 Company: 14 151 €20242025 Company: 4 226 €202505 00010 00015 00020 0002022 Company: 10 307 €2023 Company: 15 356 €20232024 Company: 14 151 €2025 Company: 4 226 €2025
Equity, € 2025: 2 877 € · −20.1% vs 2024
02 5005 0007 50010 00012 5002022 Company: 10 065 €20222023 Company: 10 640 €20232024 Company: 3 599 €20242025 Company: 2 877 €202502 5005 0007 50010 00012 5002022 Company: 10 065 €2023 Company: 10 640 €20232024 Company: 3 599 €2025 Company: 2 877 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 52 580 -722 1 178 4 226 2 877 1
2024 69 415 -7 041 6 543 14 151 3 599 1
2023 58 862 575 10 289 15 356 10 640 1
2022 37 340 10 065 5 224 10 307 10 065 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
-1.4 %
Net profit / revenue
Return on equity (ROE)
-25.1 %
Net profit / equity
Return on assets (ROA)
-17.1 %
Net profit / assets
Equity ratio
68.1 %
Equity / assets
Debt ratio
31.9 %
Liabilities / assets
Current ratio
3.13
Current assets / current liabilities
Revenue per employee
52 580 €
Revenue / average full-time employees
Labour cost per employee per month
98 €
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 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 May 2024 Company’s own e-Äriregister
2022 1 Aug 2022 – 31 Dec 2022 10 Jun 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)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 50207688 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50207688
1 Aug 2022
First entry In force
1 Aug 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data