Hammer & Nail OÜ
RegisteredKey figures
Ratios
2025Summary: Hammer & Nail OÜ
What kind of company is it?
Hammer & Nail OÜ (registry code 12358190) is a private limited company (OÜ). The company was entered in the Commercial Register in 2012 and has been registered for 14 years. Registered location: Kesklinna linnaosa, Tallinn, 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 EE101632597).
How is the company doing financially?
Revenue in financial year 2025 was 85 825 €, down 1,4% on the previous year (87 035 €). From 2019 to 2025, revenue grew by an average of 1,1% per year. Net profit for financial year 2025 was 17 562 € (20,5% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 1 employees. Revenue per employee was 85 825 €. At the end of financial year 2025, total assets were 28 851 € and equity 23 812 € (82,5% of assets). Based on labour costs in the report, the estimated average gross salary was about 3120 € per month.
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 22 950 €, up 16,6% on the same quarter a year earlier. Labour taxes paid in the quarter: 4853 €.
Who runs the company and who owns it?
The company has one management board member.
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 10.04.2026. 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 | 22 950 € | — | 4853 € |
| Q2 2026 | 22 950 € | — | 5558 € |
| Q1 2026 | 26 550 € | — | 6879 € |
| Q4 2025 | 24 225 € | — | 4231 € |
| Q3 2025 | 19 675 € | — | 6346 € |
| Q2 2025 | 12 275 € | — | 4231 € |
| Q1 2025 | 18 975 € | — | 4146 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 27 600 € (88% of distributable profit).
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 63 859 | 62 463 | 66 170 | 87 035 | 85 825 |
| Net profit | 9116 | 7202 | 5519 | 30 068 | 17 562 |
| Retained earnings | 7241 | 9353 | 7755 | 1274 | 3742 |
| Total assets | 23 919 | 25 108 | 22 800 | 34 845 | 28 851 |
| Total liabilities | 5054 | 6045 | 7018 | 995 | 5039 |
| Total equity | 18 865 | 19 063 | 15 782 | 33 850 | 23 812 |
| Employees | 1 | 1 | 1 | 1 | 1 |
| Average gross salary (monthly) | 2589 | 2485 | 2796 | 2697 | 3117 |
| Calculated dividend | 7000 | 7004 | 8800 | 12 000 | 27 600 |
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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