P & M Accounting OÜ
- Registry code
- 10471686
- VAT number
- EE100045473
- Address
- Tartu maakond, Tartu linn, Tartu linn, Ülikooli tn 5, 51014
- Registered
- 18.08.1998 · 28 yrs
- Activity
- Accounting, bookkeeping and auditing activities; tax consultancy 69202
- Additional activities
- Rental and operating of own or leased real estate
- Capital
- 3 194 €
- m•••@a•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.accounting.ee
Business Register 06.10.2026
Sales revenue50 753 €+6%2025 annual report
Profit16 432 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 816 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 778 €Tax Board 2026 Q2
Cash3 564 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months50 236 €+5%Tax Board, last 4 quarters
State taxes 12 months21 405 €Tax Board, last 4 quarters
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingAA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 5% vs a year earlier
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Martin Krupp91 companies44 with tax debt54 bankrupt | Personal ID ↗ | 18.08.1998 |
| Monika Nigul4 companiesno tax debt | Personal ID ↗ | 18.04.2013 |
| Shareholders 2 | ||
| OÜ Kelvingi Kinnisvara Büroo | 50,0% 1 597 € | 01.09.2023 |
| RAAMATUPIDAMINE & FINANTS OÜ | 50,0% 1 597 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Martin Krupp91 companies44 with tax debt54 bankruptkaudne osalus | 19.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue45,9%
Labour taxes / revenue27,8%
Revenue per employee per month3 334 €
Gross salary (estimate)1 816 €
Net salary (estimate)1 519 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 10 001 € | ▼ 14% | 2 778 € | 4 591 € | 1 |
| 2026 Q1 | 15 632 € | ▲ 28% | 2 887 € | 6 445 € | 1 |
| 2025 Q4 | 11 973 € | ▲ 11% | 2 637 € | 5 133 € | 1 |
| 2025 Q3 | 12 630 € | ▼ 3% | 2 637 € | 5 236 € | 1 |
| 2025 Q2 | 11 664 € | ▲ 9% | 2 637 € | 4 639 € | 1 |
| 2025 Q1 | 12 234 € | ▼ 1% | 2 755 € | 5 073 € | 1 |
| 2024 Q4 | 10 816 € | ▼ 18% | 2 551 € | 4 407 € | 1 |
| 2024 Q3 | 13 071 € | ▲ 9% | 2 551 € | 4 971 € | 1 |
| 2024 Q2 | 10 656 € | ▼ 21% | 2 551 € | 4 470 € | 1 |
| 2024 Q1 | 12 317 € | ▲ 7% | 2 624 € | 4 089 € | 1 |
| 2023 Q4 | 13 254 € | ▲ 12% | 2 403 € | 4 384 € | 1 |
| 2023 Q3 | 12 012 € | ▼ 3% | 1 954 € | 3 947 € | 1 |
Show full history (18 quarters)
| 2023 Q2 | 13 552 € | ▼ 3% | 2 367 € | 4 433 € | 1 |
| 2023 Q1 | 11 460 € | ▲ 6% | 1 679 € | 3 385 € | 1 |
| 2022 Q4 | 11 788 € | 3 366 € | 5 177 € | 1 | |
| 2022 Q3 | 12 361 € | 3 147 € | 5 045 € | 2 | |
| 2022 Q2 | 14 036 € | 3 063 € | 5 340 € | 2 | |
| 2022 Q1 | 10 813 € | 3 147 € | 4 735 € | 2 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 50 753 € | ▲ 6% | 47 996 € | ▼ 5% | 50 580 € | ▲ 1% | 50 227 € | ▲ 2% | 49 152 € |
| Profit | 16 432 € | ▲ 17% | 14 002 € | ▲ 2% | 13 711 € | ▲ 133% | 5 890 € | ▲ into profit | -2 487 € |
| Profit margin | 32,4% | 29,2% | 27,1% | 11,7% | -5,1% | ||||
| Retained earnings | 85 592 € | ▲ 20% | 71 590 € | ▲ 24% | 57 879 € | ▲ 11% | 51 989 € | ▼ 5% | 54 476 € |
| Cash | 3 564 € | ▲ 110% | 1 695 € | ▲ 557% | 258 € | ▼ 90% | 2 628 € | ▲ 191% | 903 € |
| Current assets | 76 481 € | ▲ 39% | 55 206 € | ▲ 42% | 38 876 € | ▲ 63% | 23 899 € | ▲ 36% | 17 585 € |
| Fixed assets | 108 k € | ▼ 2% | 111 k € | ▼ 2% | 113 k € | ▼ 2% | 116 k € | ▼ 2% | 118 k € |
| Assets | 185 k € | ▲ 11% | 166 k € | ▲ 9% | 152 k € | ▲ 9% | 140 k € | ▲ 3% | 136 k € |
| Current liabilities | 9 195 € | ▲ 35% | 6 813 € | ▼ 2% | 6 946 € | ▲ 6% | 6 541 € | ▼ 24% | 8 578 € |
| Long-term liabilities | 70 100 € | 0% | 70 100 € | 0% | 70 100 € | ▼ 2% | 71 700 € | 0% | 71 700 € |
| Total liabilities | 79 295 € | ▲ 3% | 76 913 € | 0% | 77 046 € | ▼ 2% | 78 241 € | ▼ 3% | 80 278 € |
| Equity | 106 k € | ▲ 18% | 89 106 € | ▲ 19% | 75 104 € | ▲ 22% | 61 393 € | ▲ 11% | 55 503 € |
| Labour costs | -25 105 € | ▼ 1% | -24 929 € | ▼ 16% | -21 433 € | ▲ 32% | -31 406 € | ▲ 18% | -38 188 € |
| Employees | 1 | 0% | 1 | 0% | 1 | ▼ 50% | 2 | 0% | 2 |
| Filed | 30.06.2026 | 30.06.2025 | 26.06.2024 | 29.06.2023 | 25.01.2023 | ||||
| Report | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Accounting, bookkeeping and auditing activities; tax consultancy main activity | 69202 | 38 873 € | 77% |
| Rental and operating of own or leased real estate | 68201 | 11 637 € | 23% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 06.10.2026
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
none
No transactions with state agencies, procurement contracts or grants found
RTK Saldo, Riigihangete register, RTK toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
60
Aktsiaselts PurtecoMartin Krupp · Bankrupt1,4 m €COÜ TMK Energy LõunaMartin Krupp · Bankrupt1,2 m €COsaühing Catalogue-shopMartin Krupp1,0 m €CWELLE OÜMartin Krupp · Bankrupt914 k €COÜ CantinaMartin Krupp · Bankrupt504 k €CNORDIC FURNITURE OÜMartin Krupp371 k €ATanker OÜMartin Krupp · Bankrupt214 k €CMirasol OÜMartin Krupp · Bankrupt199 k €COsaühing Ahel-LJMartin Krupp · Bankrupt192 k €CThe First Linen Trade and Manufacturing Company OÜMartin Krupp · Bankrupt183 k €CRAAMATUPIDAMINE & FINANTS OÜMonika Nigul166 k €ASaneerimismenetluse OÜMartin Krupp158 k €ASandla Karjamõis OÜMartin Krupp87 634 €ANässuma Puhkekeskus OÜMartin Krupp61 247 €AOÜ Kelvingi Kinnisvara BürooMartin Krupp60 868 €AVäikeladu OÜMartin Krupp · Bankrupt40 639 €COsaühing HISMETMartin Krupp36 345 €ARP & Bürooteenused OÜMonika Nigul2 620 €ATrialto Logistika OÜMartin Krupp · Bankrupt0 €CKelkoraas Ehitus ASMartin Krupp · Bankrupt0 €COsaühing Aare ja AamMartin Krupp · Likvideerimisel0 €CJPPP Spedition OÜMartin Krupp · Bankrupt0 €CKREENHOLMI VALDUSE AKTSIASELTSMartin Krupp · Bankrupt0 €COÜ Alder PuitMartin Krupp0 €BBOsaühing Tekton EhitusMartin Krupp · Likvideerimisel0 €Cosaühing DJUKMartin Krupp · Bankrupt0 €Cosaühing ADORA GRUPPMartin Krupp · Bankrupt0 €COsaühing MRP Linna LiinidMartin Krupp · Bankrupt0 €COSAÜHING HIRONYMOSMartin Krupp0 €BBOSAÜHING RELATEAMMartin Krupp · Likvideerimisel0 €CWestern Fashion OÜMartin Krupp · Bankrupt0 €COSAÜHING LOOMAN -ATMartin Krupp0 €BBBOÜ BAUWERKMartin Krupp · Bankrupt0 €COÜ PETRIKOMartin Krupp · Bankrupt0 €CSikassaare Metsad OÜMartin Krupp · Bankrupt0 €CFFC Eesti OÜMartin Krupp · Bankrupt0 €CPuhkepesa OÜMartin Krupp · Bankrupt0 €CTallinnHotels OÜMartin Krupp · Bankrupt0 €CGOLDENROD OÜMartin Krupp · Likvideerimisel0 €COsaühing HexanorMartin Krupp · Bankrupt0 €CAT GRUPP OÜMartin Krupp · Bankrupt0 €CBaram Pangkalan OÜMartin Krupp · Bankrupt0 €COÜ FERLING INVESTMartin Krupp · Likvideerimisel0 €CNETRELLA OÜMartin Krupp · Bankrupt0 €CMarientali Grupp OÜMartin Krupp0 €BBOsaühing AutorolloMartin Krupp · Bankrupt0 €CFarmer OÜMartin Krupp0 €AOÜ RahalaevMartin Krupp · Bankrupt0 €CAS MiniCreditMartin Krupp · Bankrupt0 €CSunray Holding OÜMonika Nigul0 €BBOÜ GreenForceMartin Krupp · Bankrupt0 €CNetcar OÜMartin Krupp · Likvideerimisel0 €CMontez OÜMartin Krupp · Bankrupt0 €CGreen City OÜMartin Krupp0 €BBHostech OÜMartin Krupp · Bankrupt0 €CMillcorp OÜMartin Krupp · Likvideerimisel0 €CEesti Arengu Hoiu-laenuühistuMartin Krupp · Bankrupt0 €CLed Invest Estonia OÜMartin Krupp0 €BBMetolong Putsoa OÜMartin Krupp · Bankrupt0 €CKuus Invest OÜMartin Krupp · Bankrupt0 €C
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy
20
| # | Company | Revenue |
|---|---|---|
| 1 | Osaühing Baltic Sea Bunkering | 660,3 m € |
| 2 | Konecranes Osaühing | 17,3 m € |
| 3 | Xolo OÜ | 8,7 m € |
| 4 | Finnair Business Services OÜ | 8,4 m € |
| 5 | Ramirent Shared Services AS | 3,7 m € |
| 6 | Grow Finance OÜ | 3,3 m € |
| 7 | Numeri OÜ | 3,2 m € |
| 8 | Orkla Accounting Centre OÜ | 3,1 m € |
| 9 | Azolver Eesti OÜ | 3,0 m € |
| 10 | Osaühing LEINONEN | 2,9 m € |
| 11 | Icelandair Business Services AS | 2,6 m € |
| 12 | CH Konsultatsioonid OÜ | 2,4 m € |
| 13 | 1Office Estonia OÜ | 2,2 m € |
| 14 | BDO Estonia Payroll & Accounting OÜ | 1,9 m € |
| 15 | Azets Insight OÜ | 1,6 m € |
| 16 | E-Residency Hub OÜ | 1,6 m € |
| 17 | Entytech OÜ | 1,6 m € |
| 18 | Aktsiaselts Ekspress Grupp | 1,4 m € |
| 19 | Magrat Baltic OÜ | 1,4 m € |
| 20 | CompanioEstonia OÜ | 1,4 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| accounting.ee | Business Register |
History and notices
12
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 04.11.2020 | Entry | Amendment entry |
| 18.01.2018 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 18.04.2013 | Entry | Amendment entry |
| 17.04.2013 | Order to remedy deficiencies | Amendment entry |
| 29.12.2011 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 19.09.2006 | Aruandetrahvimäärus | Toimiku dokumentide kontroll |
| 18.09.2006 | Aruandetrahvimäärus | Toimiku dokumentide kontroll |
| 28.10.2004 | Jaatav kandeotsus | Amendment entry |