JO Ettevõtluspartner OÜ

Active Registry code 17015359 OÜ Toruküla Registered 25 Jun 2024
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JO Ettevõtluspartner OÜ is a OÜ based in Toruküla, registry code 17015359, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €508 with 1 employees.

Turnover
508 €
↓ 93.6% vs Q2 2026
State taxes
0 €
↓ 100.0% vs Q2 2026
Labour taxes
0 €
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

  • Turnover · Q3 2026 508 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 0 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 13 038 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 8.8 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q2 2025 – Q3 2026
Turnover, € Q3 2026: 508 € · −93.6% vs Q2 2026 · industry median 9 740 € · above 5% of the industry
02 0004 0006 0008 00010 000Q2 2025 Company: — Industry median: 8 935 €Q2·25Q3 2025 Company: — Industry median: 9 025 €Q3·25Q4 2025 Company: — Industry median: 8 820 €Q4·25Q1 2026 Company: 339 € Industry median: 9 182 €Q1·26Q2 2026 Company: 7 995 € Industry median: 9 921 €Q2·26Q3 2026 Company: 508 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q2 2025 Company: — Industry median: 8 935 €Q3 2025 Company: — Industry median: 9 025 €Q3·25Q4 2025 Company: — Industry median: 8 820 €Q1 2026 Company: 339 € Industry median: 9 182 €Q1·26Q2 2026 Company: 7 995 € Industry median: 9 921 €Q3 2026 Company: 508 € 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.

Labour taxes per employee, € Q3 2026: 0 € · industry median 1 122 € · above 2% of the industry
02505007501 0001 250Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: 550 € Industry median: 1 126 €Q3·25Q4 2025 Company: 367 € Industry median: 1 123 €Q4·25Q1 2026 Company: 0 € Industry median: 1 088 €Q1·26Q2 2026 Company: 0 € Industry median: 1 096 €Q2·26Q3 2026 Company: 0 € Industry median: 1 122 €Q3·2602505007501 0001 250Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: 550 € Industry median: 1 126 €Q3·25Q4 2025 Company: 367 € Industry median: 1 123 €Q1 2026 Company: 0 € Industry median: 1 088 €Q1·26Q2 2026 Company: 0 € Industry median: 1 096 €Q3 2026 Company: 0 € 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 2025 Company: 1Q2·25Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q2 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: 0 € · −100.0% vs Q2 2026
05001 0001 5002 000Q2 2025 Company: —Q2·25Q3 2025 Company: 439 €Q3·25Q4 2025 Company: 292 €Q4·25Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 1 759 €Q2·26Q3 2026 Company: 0 €Q3·2605001 0001 5002 000Q2 2025 Company: —Q3 2025 Company: 439 €Q3·25Q4 2025 Company: 292 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 1 759 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 508 — — 1
Q2 2026 7 995 1 759 — 1
Q1 2026 339 — — 1
Q4 2025 — 292 367 1
Q3 2025 — 439 550 1
Q2 2025 — — — 1
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
508 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 13 038 € · +596.5% vs 2024 · industry median 12 784 € · above 50% of the industry
05 00010 00015 0002024 Company: 1 872 € Industry median: 12 266 €20242025 Company: 13 038 € Industry median: 12 784 €202505 00010 00015 0002024 Company: 1 872 € Industry median: 12 266 €2025 Company: 13 038 € 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: 1 148 € · −37.9% vs 2024 · industry median 1 062 € · above 51% of the industry
05001 0001 5002 0002024 Company: 1 849 € Industry median: 987 €20242025 Company: 1 148 € Industry median: 1 062 €202505001 0001 5002 0002024 Company: 1 849 € Industry median: 987 €2025 Company: 1 148 € 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: 8.8 % · −90.0 pp vs the year before · industry median 14.8 % · above 41% of the industry
0204060801002024 Company: 98.8 % Industry median: 15.0 %20242025 Company: 8.8 % Industry median: 14.8 %20250204060801002024 Company: 98.8 % Industry median: 15.0 %2025 Company: 8.8 % 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: 8 937 € · +383.1% vs 2024
02 0004 0006 0008 00010 0002024 Company: 1 850 €20242025 Company: 8 937 €202502 0004 0006 0008 00010 0002024 Company: 1 850 €2025 Company: 8 937 €2025
Equity, € 2025: 2 987 € · +61.5% vs 2024
01 0002 0003 0002024 Company: 1 850 €20242025 Company: 2 987 €202501 0002 0003 0002024 Company: 1 850 €2025 Company: 2 987 €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 13 038 1 148 2 964 8 937 2 987 0
2024 1 872 1 849 0 1 850 1 850 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
8.8 %
Net profit / revenue
Return on equity (ROE)
38.4 %
Net profit / equity
Return on assets (ROA)
12.8 %
Net profit / assets
Equity ratio
33.4 %
Equity / assets
Debt ratio
66.6 %
Liabilities / assets
Current ratio
1.50
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 28 Feb 2026 Company’s own e-Äriregister
2024 25 Jun 2024 – 31 Dec 2024 13 Jan 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 3

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50258250 / 2
8 Dec 2025
 Amendment entry In force
8 Dec 2025
 PDF
Ä 50258250 / M1
25 Jun 2024
 Ruling to eliminate deficiencies 10 Jul 2024 Deficiencies eliminated
25 Jun 2024
 PDF
Ä 50258250
25 Jun 2024
 First entry In force
25 Jun 2024
 PDF

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