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OÜ EM AUDIITORTEENUSED

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RegisteredHarju County
Registry code
11096339
VAT number
EE101146957
Address
Harju maakond, Tallinn, Pirita linnaosa, Mõrra tee 9, 11911
Registered
07.01.2005 · 21 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69201
Capital
12 782 €
Email
e•••@n•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue245 k €-2%2025 annual report
Profit49 902 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary8 371 €estimate, Tax Board 2026 Q2
Labour taxes per quarter12 808 €Tax Board 2026 Q2
Cash50 979 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months259 k €+1%Tax Board, last 4 quarters
State taxes 12 months118 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 92 669 €
93 k27 k46 k90 k97 k21 k47 k93 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
87 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
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
RatingAA → AAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 1% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Ene Makus2 companiesno tax debtPersonal ID ↗07.01.2005
Kristel Makus2 companiesno tax debtPersonal ID ↗24.05.2023
Shareholders 1
Ene Makus100,0% 12 782 €01.09.2023
Beneficial owners 1
Ene Makus2 companiesno tax debtdirect holding03.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue36,5%
Labour taxes / revenue13,8%
Revenue per employee per month30 890 €
Gross salary (estimate)8 371 €
Net salary (estimate)6 449 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q292 669 €▲ 2%12 808 €33 793 €1
2026 Q147 337 €▲ 4%15 468 €25 418 €1
2025 Q421 246 €▼ 22%15 732 €21 584 €1
2025 Q397 492 €▲ 5%12 815 €37 349 €1
2025 Q290 431 €▲ 6%11 937 €38 738 €1
2025 Q145 710 €▼ 8%17 525 €34 718 €1
2024 Q427 215 €▼ 48%13 994 €25 112 €2
2024 Q392 980 €▲ 16%18 223 €42 178 €2
2024 Q285 578 €▲ 34%13 801 €32 277 €2
2024 Q149 419 €▲ 87%13 589 €22 444 €2
2023 Q452 540 €▲ 552%11 830 €27 453 €2
2023 Q379 837 €▲ 149%14 557 €29 009 €1
Show full history (18 quarters)
2023 Q263 960 €▼ 2%10 475 €24 561 €1
2023 Q126 485 €▲ 40%6 292 €14 435 €1
2022 Q48 060 €3 019 €9 728 €1
2022 Q332 025 €7 497 €14 909 €1
2022 Q265 025 €7 055 €19 397 €2
2022 Q118 912 €3 554 €8 055 €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
Build report

20252024202320222021
Sales revenue245 k €▼ 2%250 k €▲ 13%221 k €▲ 76%126 k €▲ 34%93 958 €
Profit49 902 €▲ 4%47 896 €▼ 35%73 500 €▲ 119%33 605 €▲ 123%15 052 €
Profit margin20,4%19,2%33,2%26,7%16,0%
Retained earnings2 435 €▼ 73%9 139 €▼ 55%20 239 €▼ 67%62 154 €▼ 32%91 220 €
Cash50 979 €▲ 15%44 231 €▼ 6%47 032 €▲ 192%16 097 €▼ 33%23 914 €
Current assets51 310 €▼ 5%54 231 €▲ 6%51 256 €▲ 77%29 001 €▲ 2%28 499 €
Fixed assets27 325 €▼ 29%38 448 €▼ 63%105 k €▼ 11%118 k €▼ 5%124 k €
Assets78 635 €▼ 15%92 679 €▼ 41%156 k €▲ 6%147 k €▼ 3%152 k €
Current liabilities12 238 €▼ 43%21 584 €▼ 49%42 402 €▲ 57%26 934 €▲ 53%17 566 €
Long-term liabilities—0 €▼ 100%5 912 €▼ 43%10 414 €▼ 29%14 566 €
Total liabilities12 238 €▼ 43%21 584 €▼ 55%48 314 €▲ 29%37 348 €▲ 16%32 132 €
Equity66 397 €▼ 7%71 095 €▼ 34%108 k €▼ 2%110 k €▼ 9%120 k €
Labour costs-123 k €▲ 3%-127 k €▼ 31%-97 607 €▼ 100%-48 754 €▼ 27%-38 411 €
Employees2▼ 33%3▲ 50%20%20%2
Filed30.06.202630.06.202530.06.202430.06.202330.06.2022
ReportPDF ↓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
ActivityEMTAKSales revenueOsa
Accounting, bookkeeping and auditing activities; tax consultancy main activity69201245 145 €100%

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

1
OSAÜHING MARENEEne Makus, Kristel Makus23 798 €A

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20
#CompanyRevenue
1Grant Thornton Baltic Holding TÜ21,7 m €
2Aktsiaselts PricewaterhouseCoopers16,9 m €
3Ernst & Young Baltic AS14,9 m €
4Grant Thornton Baltic OÜ10,3 m €
5BDO Eesti OÜ2,2 m €
6Assertum Audit OÜ2,0 m €
7OÜ Audiitorbüroo RKT1,6 m €
8Baker Tilly Baltics OÜ1,4 m €
9OÜ E-Audit1,1 m €
10Betooni Kapital OÜ1,1 m €
11Kontrollikoda OÜ999 k €
12SIRIUS AUDIT OÜ916 k €
13Audit Advisory OÜ848 k €
14Lahendused Pluss KV OÜ795 k €
15AVAC Audit OÜ793 k €
16Rödl Audit OÜ784 k €
17I.S. AUDIITORTEENUSTE OSAÜHING751 k €
18Audiitorteenuse OÜ748 k €
19Crowe DNW OÜ740 k €
20Audit & Consult OÜ648 k €

OÜ EM AUDIITORTEENUSED: place 37 /119

Similar size: Audit Vikneti osaühing, Audiitorbüroo Maalinn OÜ, Lumera Audit OÜ, Brokerman Audit OÜ, Strata Audit OÜ, osaühing "AMC Audit", Audiitorbüroo PL OÜ, LK Konsultatsioonid OÜ, OÜ KL Partners, Audiitorbüroo Katrin Mugra OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, pledges, domains

No data

History and notices

10
DateTypeContent
01.09.2023EntryAmendment entry
24.05.2023EntryAmendment entry
17.01.2018EntryAmendment entry
08.11.2017EntryAmendment entry
16.09.2016EntryAmendment entry
06.09.2011EntryAmendment entry
29.12.2008EntryAmendment entry
16.12.2008Negative entry order: deficiencies not remediedAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
07.01.2005Jaatav kandeotsusFirst entry