Apsert OÜ

Active Registry code 17340088 OÜ Tartu linn Registered 2 Oct 2025
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Apsert OÜ is a OÜ based in Tartu linn, registry code 17340088, status: active. Main activity: Computer programming activities. According to EMTA, turnover for Q3 2026 was €20 114 with 1 employees.

Turnover
20 114 €
↓ 33.0% vs Q2 2026
State taxes
9 155 €
↓ 12.9% vs Q2 2026
Labour taxes
4 672 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

  • Turnover · Q3 2026 20 114 €
    industry median 19 089 € · companies in the industry: 7 346
  • Labour taxes per employee 4 672 €
    industry median 2 345 € · companies in the industry: 2 783
  • Revenue · 2025 40 000 €
    industry median 14 308 € · companies in the industry: 13 337
  • Net profit margin · 2025 75.3 %
    industry median 15.1 % · companies in the industry: 8 944

Taxes and turnover

Q4 2025 – Q3 2026
Turnover, € Q3 2026: 20 114 € · −33.0% vs Q2 2026 · industry median 19 089 € · above 51% of the industry
010 00020 00030 000Q4 2025 Company: 30 000 € Industry median: 21 191 €Q4·25Q1 2026 Company: 30 000 € Industry median: 20 657 €Q1·26Q2 2026 Company: 30 000 € Industry median: 20 000 €Q2·26Q3 2026 Company: 20 114 € Industry median: 19 089 €Q3·26010 00020 00030 000Q4 2025 Company: 30 000 € Industry median: 21 191 €Q1 2026 Company: 30 000 € Industry median: 20 657 €Q1·26Q2 2026 Company: 30 000 € Industry median: 20 000 €Q3 2026 Company: 20 114 € Industry median: 19 089 €Q3·26
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 4 672 € · +0.0% vs Q2 2026 · industry median 2 345 € · above 74% of the industry
01 0002 0003 0004 0005 000Q4 2025 Company: 1 488 € Industry median: 2 632 €Q4·25Q1 2026 Company: 4 826 € Industry median: 2 408 €Q1·26Q2 2026 Company: 4 672 € Industry median: 2 335 €Q2·26Q3 2026 Company: 4 672 € Industry median: 2 345 €Q3·2601 0002 0003 0004 0005 000Q4 2025 Company: 1 488 € Industry median: 2 632 €Q1 2026 Company: 4 826 € Industry median: 2 408 €Q1·26Q2 2026 Company: 4 672 € Industry median: 2 335 €Q3 2026 Company: 4 672 € Industry median: 2 345 €Q3·26
  • Company
  • Industry median

Industry: Computer programming, consultancy and related 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 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 9 155 € · −12.9% vs Q2 2026
02 5005 0007 50010 00012 500Q4 2025 Company: 7 503 €Q4·25Q1 2026 Company: 11 280 €Q1·26Q2 2026 Company: 10 509 €Q2·26Q3 2026 Company: 9 155 €Q3·2602 5005 0007 50010 00012 500Q4 2025 Company: 7 503 €Q1 2026 Company: 11 280 €Q1·26Q2 2026 Company: 10 509 €Q3 2026 Company: 9 155 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 20 114 9 155 4 672 1
Q2 2026 30 000 10 509 4 672 1
Q1 2026 30 000 11 280 4 826 1
Q4 2025 30 000 7 503 1 488 1
Labour taxes per employee per month
1 557 €
Turnover per employee in the quarter
20 114 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025
Revenue, € 2025: 40 000 € · industry median 14 308 € · above 63% of the industry
010 00020 00030 00040 0002025 Company: 40 000 € Industry median: 14 308 €2025010 00020 00030 00040 0002025 Company: 40 000 € Industry median: 14 308 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 30 110 € · industry median 106 € · above 83% of the industry
010 00020 00030 00040 0002025 Company: 30 110 € Industry median: 106 €2025010 00020 00030 00040 0002025 Company: 30 110 € Industry median: 106 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 75.3 % · industry median 15.1 % · above 86% of the industry
0204060802025 Company: 75.3 % Industry median: 15.1 %20250204060802025 Company: 75.3 % Industry median: 15.1 %2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 39 433 €
010 00020 00030 00040 0002025 Company: 39 433 €2025010 00020 00030 00040 0002025 Company: 39 433 €2025
Equity, € 2025: 30 110 €
010 00020 00030 00040 0002025 Company: 30 110 €2025010 00020 00030 00040 0002025 Company: 30 110 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02025 Company: 1 Industry median: 120250.00.20.40.60.81.02025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related 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 40 000 30 110 11 518 39 433 30 110 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
75.3 %
Net profit / revenue
Return on equity (ROE)
100.0 %
Net profit / equity
Return on assets (ROA)
76.4 %
Net profit / assets
Equity ratio
76.4 %
Equity / assets
Debt ratio
23.6 %
Liabilities / assets
Current ratio
4.19
Current assets / current liabilities
Revenue per employee
40 000 €
Revenue / average full-time employees
Labour cost per employee per month
960 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 2 Oct 2025 – 31 Dec 2025 25 Apr 2026 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

  • Martti Marran
    Member of a senior management body (management or supervisory board) · since 2 Oct 2025

Founders and other persons

Activities (EMTAK)

  • 62101Computer programming activities Main
Rulings
Number, date Title Deadline State Document
Ä 50293393 / 2
6 Oct 2025
Amendment entry In force
6 Oct 2025
PDF
Ä 50293393
2 Oct 2025
First entry In force
2 Oct 2025
PDF

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