OÜ T&K.L.

Active Registry code 16898279 OÜ Tartu linn Registered 15 Jan 2024
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OÜ T&K.L. is a OÜ based in Tartu linn, registry code 16898279, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €3 513 and 0 employees.

Turnover
—
State taxes
171 €
↑ 4.3% vs Q2 2026
Labour taxes
178 €
↑ 4.1% vs Q2 2026
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 178 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 3 513 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 1.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 178 € · +4.1% vs Q2 2026 · industry median 1 122 € · above 9% of the industry
02505007501 0001 250Q4 2024 Company: 347 € Industry median: 1 032 €Q4·24Q1 2025 Company: 500 € Industry median: 1 085 €Q1·25Q2 2025 Company: 171 € Industry median: 1 115 €Q2·25Q3 2025 Company: 171 € Industry median: 1 126 €Q3·25Q4 2025 Company: 171 € Industry median: 1 123 €Q4·25Q1 2026 Company: 174 € Industry median: 1 088 €Q1·26Q2 2026 Company: 171 € Industry median: 1 096 €Q2·26Q3 2026 Company: 178 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 347 € Industry median: 1 032 €Q1 2025 Company: 500 € Industry median: 1 085 €Q1·25Q2 2025 Company: 171 € Industry median: 1 115 €Q3 2025 Company: 171 € Industry median: 1 126 €Q3·25Q4 2025 Company: 171 € Industry median: 1 123 €Q1 2026 Company: 174 € Industry median: 1 088 €Q1·26Q2 2026 Company: 171 € Industry median: 1 096 €Q3 2026 Company: 178 € 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
0.00.20.40.60.81.0Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 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: 171 € · +4.3% vs Q2 2026
0100200300400500Q4 2024 Company: 332 €Q4·24Q1 2025 Company: 478 €Q1·25Q2 2025 Company: 164 €Q2·25Q3 2025 Company: 164 €Q3·25Q4 2025 Company: 164 €Q4·25Q1 2026 Company: 167 €Q1·26Q2 2026 Company: 164 €Q2·26Q3 2026 Company: 171 €Q3·260100200300400500Q4 2024 Company: 332 €Q1 2025 Company: 478 €Q1·25Q2 2025 Company: 164 €Q3 2025 Company: 164 €Q3·25Q4 2025 Company: 164 €Q1 2026 Company: 167 €Q1·26Q2 2026 Company: 164 €Q3 2026 Company: 171 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 171 178 1
Q2 2026 — 164 171 1
Q1 2026 — 167 174 1
Q4 2025 — 164 171 1
Q3 2025 — 164 171 1
Q2 2025 — 164 171 1
Q1 2025 — 478 500 1
Q4 2024 — 332 347 1
Labour taxes per employee per month
59 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 3 513 € · +2.1% vs 2024 · industry median 12 784 € · above 29% of the industry
05 00010 00015 0002024 Company: 3 440 € Industry median: 12 266 €20242025 Company: 3 513 € Industry median: 12 784 €202505 00010 00015 0002024 Company: 3 440 € Industry median: 12 266 €2025 Company: 3 513 € 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: 57 € · +158.2% vs 2024 · industry median 1 062 € · above 33% of the industry
-25002505007501 0001 2502024 Company: -98 € Industry median: 987 €20242025 Company: 57 € Industry median: 1 062 €2025-25002505007501 0001 2502024 Company: -98 € Industry median: 987 €2025 Company: 57 € 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: 1.6 % · +4.5 pp vs the year before · industry median 14.8 % · above 27% of the industry
-50510152024 Company: -2.8 % Industry median: 15.0 %20242025 Company: 1.6 % Industry median: 14.8 %2025-50510152024 Company: -2.8 % Industry median: 15.0 %2025 Company: 1.6 % 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: 823 € · −3.6% vs 2024
02004006008001 0002024 Company: 854 €20242025 Company: 823 €202502004006008001 0002024 Company: 854 €2025 Company: 823 €2025
Equity, € 2025: 459 € · +14.2% vs 2024
01002003004005002024 Company: 402 €20242025 Company: 459 €202501002003004005002024 Company: 402 €2025 Company: 459 €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 3 513 57 1 619 823 459 0
2024 3 440 -98 1 780 854 402 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
1.6 %
Net profit / revenue
Return on equity (ROE)
12.4 %
Net profit / equity
Return on assets (ROA)
6.9 %
Net profit / assets
Equity ratio
55.8 %
Equity / assets
Debt ratio
44.2 %
Liabilities / assets
Current ratio
2.26
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 6 May 2026 Company’s own e-Äriregister
2024 15 Jan 2024 – 31 Dec 2024 13 May 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

  • Katri Sassi
    Direct ownership · since 15 Jan 2024
  • Tatjana Pedova
    Member of a senior management body (management or supervisory board) · since 15 Jan 2024

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 1

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50245753
15 Jan 2024
 First entry In force
15 Jan 2024
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data