Arengupartner Tiina Merkuljeva OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 23 670 € | 1 | 2685 € |
| Q2 2026 | 42 367 € | 1 | 2685 € |
| Q1 2026 | 23 618 € | 1 | 2350 € |
| Q4 2025 | 32 331 € | 1 | 1649 € |
| Q3 2025 | 24 400 € | 1 | 2260 € |
| Q2 2025 | 25 840 € | 1 | 2201 € |
| Q1 2025 | 17 718 € | 1 | 1515 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 37 075 | 61 144 | 80 203 | 75 822 | 89 018 | 82 710 | 105 042 |
| Total non-current assets | 47 087 | 42 232 | 36 155 | 69 761 | 208 508 | 214 676 | 215 148 |
| Total assets | 84 162 | 103 376 | 116 358 | 145 583 | 297 526 | 297 386 | 320 190 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 11 559 | 15 438 | 2176 | 5408 | 8229 | 8972 | 11 556 |
| Non-current liabilities | — | — | — | — | 64 156 | 58 476 | 52 326 |
| Total liabilities | 11 559 | 15 438 | 2176 | 5408 | 72 385 | 67 448 | 63 882 |
| Share capital | 14 000 | 14 000 | 14 000 | 14 000 | 14 000 | 14 000 | 14 000 |
| Retained earnings of previous periods | 49 199 | 58 603 | 73 937 | 100 182 | 126 175 | 211 141 | 215 938 |
| Profit for the year | 9404 | 15 335 | 26 245 | 25 993 | 84 966 | 4797 | 26 370 |
| Total equity | 72 603 | 87 938 | 114 182 | 140 175 | 225 141 | 229 938 | 256 308 |
| Income statement | |||||||
| Sales revenue | 39 099 | 50 331 | 64 481 | 77 624 | 67 436 | 67 134 | 108 808 |
| Operating profit | 9634 | 15 532 | 26 406 | 26 035 | 85 315 | 9387 | 29 664 |
| EBITDA | 15 783 | 21 848 | 32 827 | 34 001 | 96 782 | 30 643 | 51 615 |
| Profit before income tax | 9404 | 15 335 | 26 245 | 25 993 | 84 966 | 4797 | 26 370 |
| Profit for the reporting year | 9404 | 15 335 | 26 245 | 25 993 | 84 966 | 4797 | 26 370 |
| Labour costs | 8533 | 8836 | 9634 | 11 520 | 15 751 | 16 431 | 22 104 |
| Depreciation of non-current assets | 6149 | 6316 | 6421 | 7966 | 11 467 | 21 256 | 21 951 |
| Other indicators | |||||||
| Employees | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Calculated dividend | — | 0 | 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 obligations1 note4 clear
Data from public registers, not a credit rating.
Connections graph
Click a node to see its other connections.
Public procurement
9 contractsPublic contracts won worth 560 100 € from 3 contracting authorities (24.01.2025–18.08.2026). Plus 2 framework agreements shared with other suppliers (not included in the total).
Source: Public Procurement Register open data from October 2023. All public tenders
Summary: Arengupartner Tiina Merkuljeva OÜ
Overview
Arengupartner Tiina Merkuljeva OÜ (registry code 12573563) is a private limited company (OÜ). The company was entered in the Commercial Register in 2013 and has been registered for 12 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is other education n.e.c. (EMTAK 85599). The company is registered for VAT (VAT number EE101745426).
Financial results
Revenue in financial year 2025 was 108 808 €, up 62,1% on the previous year (67 134 €). From 2019 to 2025, revenue grew by an average of 18,6% per year. This is the company's highest revenue among the published years (2019–2025). Net profit for financial year 2025 was 26 370 € (24,2% 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 108 808 €. At the end of financial year 2025, total assets were 320 190 € and equity 256 308 € (80,0% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 23 670 €, down 3,0% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 2685 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1740 € per month.
Management and owners
The company has one management board member. According to the register, the company has 2 owners. The largest stake (50%) is held by a private individual.
Data sources and freshness
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 30.06.2026. 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.