Osaühing AKTIVA JA PASSIVA
RegisteredKey figures
Ratios
2025Summary: Osaühing AKTIVA JA PASSIVA
What kind of company is it?
Osaühing AKTIVA JA PASSIVA (registry code 10361503) is a private limited company (OÜ). The company was entered in the Commercial Register in 1998 and has been registered for 28 years. Registered location: Viimsi alevik, Viimsi vald, Harju maakond. According to the latest annual report, the main activity is accounting and tax consultancy (EMTAK 69202). The company is registered for VAT (VAT number EE101185565).
How is the company doing financially?
Revenue in financial year 2025 was 132 785 €, up 1,6% on the previous year (130 648 €). From 2019 to 2025, revenue grew by an average of 27,6% per year. Net profit for financial year 2025 was 1277 € (1,0% of revenue). The company was profitable in 4 of the 7 published financial years. In financial year 2025 the company had 3 employees. Revenue per employee was 44 262 €. At the end of financial year 2025, total assets were 69 860 € and equity 26 848 € (38,4% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 32 159 €, down 5,9% on the same quarter a year earlier. The company had 3 employees in that quarter. Labour taxes paid in the quarter: 5963 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1340 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is a private individual.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 24.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 32 159 € | 3 | 5963 € |
| Q2 2026 | 32 216 € | 3 | 5884 € |
| Q1 2026 | 32 309 € | 3 | 6142 € |
| Q4 2025 | 32 785 € | 3 | 6738 € |
| Q3 2025 | 34 165 € | 3 | 6618 € |
| Q2 2025 | 32 420 € | 3 | 7253 € |
| Q1 2025 | 32 810 € | 3 | 7390 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 28 611 | 59 467 | 188 833 | 130 648 | 132 785 |
| Net profit | −9064 | 2880 | 12 498 | −5761 | 1277 |
| Retained earnings | 22 206 | 13 142 | 16 022 | 28 520 | 22 759 |
| Total assets | 49 868 | 100 033 | 122 126 | 73 902 | 69 860 |
| Total liabilities | 33 914 | 81 199 | 90 794 | 48 331 | 43 012 |
| Total equity | 15 954 | 18 834 | 31 332 | 25 571 | 26 848 |
| Employees | 0 | 2 | 3 | 3 | 3 |
| Average gross salary (monthly) | — | 681 | 1328 | 1386 | 1398 |
| Calculated dividend | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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