Smarties OÜ

Active Registry code 16780253 OÜ Tallinn Registered 19 Jul 2023
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Smarties OÜ is a OÜ based in Tallinn, registry code 16780253, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €3 067 and 0 employees.

Turnover
—
State taxes
784 €
Labour taxes
963 €
Employees
1
±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 963 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 3 067 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 33.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q2 2026 – Q3 2026
Labour taxes per employee, € Q3 2026: 963 € · industry median 1 122 € · above 42% of the industry
02505007501 0001 250Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: 963 € Industry median: 1 122 €Q3·2602505007501 0001 250Q2 2026 Company: — Industry median: 1 096 €Q3 2026 Company: 963 € 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 784 €
0200400600800Q2 2026 Company: —Q2·26Q3 2026 Company: 784 €Q3·260200400600800Q2 2026 Company: —Q3 2026 Company: 784 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 784 963 1
Q2 2026 — — — 1
Labour taxes per employee per month
321 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 3 067 € · −63.9% vs 2024 · industry median 12 784 € · above 27% of the industry
05 00010 00015 0002024 Company: 8 492 € Industry median: 12 266 €20242025 Company: 3 067 € Industry median: 12 784 €202505 00010 00015 0002024 Company: 8 492 € Industry median: 12 266 €2025 Company: 3 067 € 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: 1 034 € · −82.9% vs 2024 · industry median 1 062 € · above 50% of the industry
02 0004 0006 0008 0002024 Company: 6 061 € Industry median: 987 €20242025 Company: 1 034 € Industry median: 1 062 €202502 0004 0006 0008 0002024 Company: 6 061 € Industry median: 987 €2025 Company: 1 034 € 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: 33.7 % · −37.7 pp vs the year before · industry median 14.8 % · above 68% of the industry
0204060802024 Company: 71.4 % Industry median: 15.0 %20242025 Company: 33.7 % Industry median: 14.8 %20250204060802024 Company: 71.4 % Industry median: 15.0 %2025 Company: 33.7 % 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: 7 634 € · +8.6% vs 2024
02 0004 0006 0008 0002024 Company: 7 032 €20242025 Company: 7 634 €202502 0004 0006 0008 0002024 Company: 7 032 €2025 Company: 7 634 €2025
Equity, € 2025: 7 595 € · +15.8% vs 2024
02 0004 0006 0008 0002024 Company: 6 561 €20242025 Company: 7 595 €202502 0004 0006 0008 0002024 Company: 6 561 €2025 Company: 7 595 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02024 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 3 067 1 034 0 7 634 7 595 0
2024 8 492 6 061 0 7 032 6 561 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
33.7 %
Net profit / revenue
Return on equity (ROE)
13.6 %
Net profit / equity
Return on assets (ROA)
13.5 %
Net profit / assets
Equity ratio
99.5 %
Equity / assets
Debt ratio
0.5 %
Liabilities / assets
Current ratio
8.13
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 18 Apr 2026 Company’s own e-Äriregister
2024 19 Jul 2023 – 31 Dec 2024 5 Apr 2025 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)

  • 69202Bookkeeping, tax consulting Main

Rulings 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50233025 / 2
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50233025
19 Jul 2023
 First entry In force
19 Jul 2023
 PDF

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