Heatner OÜ

Active Registry code 16547479 OÜ Tartu linn Registered 4 Aug 2022
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Heatner OÜ is a OÜ based in Tartu linn, registry code 16547479, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €600 with employees.

Turnover
600 €
↑ 0.0% vs Q2 2026
State taxes
144 €
↑ 0.0% 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 600 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 12 225 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 54.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 600 € · +0.0% vs Q2 2026 · industry median 9 740 € · above 6% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 0 € Industry median: 8 379 €Q4·23Q1 2024 Company: 0 € Industry median: 8 662 €Q2 2024 Company: 0 € Industry median: 9 055 €Q2·24Q3 2024 Company: 200 € Industry median: 9 026 €Q4 2024 Company: 1 200 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 900 € Industry median: 8 739 €Q2 2025 Company: 3 050 € Industry median: 8 935 €Q2·25Q3 2025 Company: 4 200 € Industry median: 9 025 €Q4 2025 Company: 3 675 € Industry median: 8 820 €Q4·25Q1 2026 Company: 600 € Industry median: 9 182 €Q2 2026 Company: 600 € Industry median: 9 921 €Q2·26Q3 2026 Company: 600 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 1 200 € Industry median: 8 663 €Q1 2025 Company: 1 900 € Industry median: 8 739 €Q1·25Q2 2025 Company: 3 050 € Industry median: 8 935 €Q3 2025 Company: 4 200 € Industry median: 9 025 €Q3·25Q4 2025 Company: 3 675 € Industry median: 8 820 €Q1 2026 Company: 600 € Industry median: 9 182 €Q1·26Q2 2026 Company: 600 € Industry median: 9 921 €Q3 2026 Company: 600 € 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: 144 € · +0.0% vs Q2 2026
02004006008001 000Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: 44 €Q4 2024 Company: 264 €Q4·24Q1 2025 Company: 396 €Q2 2025 Company: 671 €Q2·25Q3 2025 Company: 976 €Q4 2025 Company: 882 €Q4·25Q1 2026 Company: 144 €Q2 2026 Company: 144 €Q2·26Q3 2026 Company: 144 €Q3·2602004006008001 000Q4 2024 Company: 264 €Q1 2025 Company: 396 €Q1·25Q2 2025 Company: 671 €Q3 2025 Company: 976 €Q3·25Q4 2025 Company: 882 €Q1 2026 Company: 144 €Q1·26Q2 2026 Company: 144 €Q3 2026 Company: 144 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 600 144 — —
Q2 2026 600 144 — —
Q1 2026 600 144 — —
Q4 2025 3 675 882 — —
Q3 2025 4 200 976 — —
Q2 2025 3 050 671 — —
Q1 2025 1 900 396 — —
Q4 2024 1 200 264 — —
Q3 2024 200 44 — —
Q2 2024 — — — —
Q1 2024 — — — —
Q4 2023 — — — —
Q3 2023 — — — —
Q2 2023 — — — —
Q1 2023 — — — —
Q4 2022 — — — —
Q3 2022 600 — — —

Financials by year

2023 – 2025
Revenue, € 2025: 12 225 € · +455.7% vs 2024 · industry median 12 784 € · above 49% of the industry
05 00010 00015 0002023 Company: 600 € Industry median: 12 140 €20232024 Company: 2 200 € Industry median: 12 266 €20242025 Company: 12 225 € Industry median: 12 784 €202505 00010 00015 0002023 Company: 600 € Industry median: 12 140 €20232024 Company: 2 200 € Industry median: 12 266 €2025 Company: 12 225 € 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: 6 599 € · +200.0% vs 2024 · industry median 1 062 € · above 74% of the industry
-2 00002 0004 0006 0008 0002023 Company: -1 131 € Industry median: 1 210 €20232024 Company: 2 200 € Industry median: 987 €20242025 Company: 6 599 € Industry median: 1 062 €2025-2 00002 0004 0006 0008 0002023 Company: -1 131 € Industry median: 1 210 €20232024 Company: 2 200 € Industry median: 987 €2025 Company: 6 599 € 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: 54.0 % · −46.0 pp vs the year before · industry median 14.8 % · above 81% of the industry
0204060801002023 Company: — Industry median: 16.9 %20232024 Company: 100.0 % Industry median: 15.0 %20242025 Company: 54.0 % Industry median: 14.8 %20250204060801002023 Company: — Industry median: 16.9 %20232024 Company: 100.0 % Industry median: 15.0 %2025 Company: 54.0 % 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: 10 214 € · +172.8% vs 2024
02 5005 0007 50010 00012 5002023 Company: 1 367 €20232024 Company: 3 744 €20242025 Company: 10 214 €202502 5005 0007 50010 00012 5002023 Company: 1 367 €20232024 Company: 3 744 €2025 Company: 10 214 €2025
Equity, € 2025: 10 166 € · +184.9% vs 2024
02 5005 0007 50010 00012 5002023 Company: 1 367 €20232024 Company: 3 568 €20242025 Company: 10 166 €202502 5005 0007 50010 00012 5002023 Company: 1 367 €20232024 Company: 3 568 €2025 Company: 10 166 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02023 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 12 225 6 599 0 10 214 10 166 0
2024 2 200 2 200 0 3 744 3 568 0
2023 600 -1 131 0 1 367 1 367 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
54.0 %
Net profit / revenue
Return on equity (ROE)
64.9 %
Net profit / equity
Return on assets (ROA)
64.6 %
Net profit / assets
Equity ratio
99.5 %
Equity / assets
Debt ratio
0.5 %
Liabilities / assets
Current ratio
156.46
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 27 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 22 Jun 2025 Company’s own e-Äriregister
2023 4 Aug 2022 – 31 Dec 2023 1 Jul 2024 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

  • Volamus OÜ
    Legal person · 16317064 · 2 500 €

Beneficial owners

  • Taavi Hõbejõgi
    Member of a senior management body (management or supervisory board) · since 4 Aug 2022

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50207968 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50207968
4 Aug 2022
First entry In force
4 Aug 2022
PDF

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