Hemely Practika OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 11136103
VAT no.VAT no.:: EE100981090
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 02.06.2005 (21 y)
Former business namesFormer business names:: Erikarma OÜ
CapitalCapital:: 2 684 EUR
AddressAddress:: Riia tn 181a, Tartu linn, Tartu linn, Tartu maakond, 50411
StatusStatus:: Registered
E-invoice receptionE-invoice reception:: Telema

Follow changes

We notify you when the board, address or status changes or a tax debt appears.

Add to monitoring

Contacts

PhonePhone:: +372 5223263
EmailEmail:: hemelypractika@gmail.com
WebsiteWebsite:: www.hermelypractika.ee

Create targeted sales lists in seconds

Choose the right criteria, export the data and start selling faster than ever!

99€ /monthSubscribe now

Create and update lists without limits; data is refreshed daily

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
6920 – Accounting, bookkeeping, auditing and tax consultancy
EDUCATION
Education
Other education
Other education n.e.c.
85599 – Other education n.e.c.

VAT liability

VAT no.	Start	End
EE100981090	19.07.2005	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	11.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	21.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	17.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	15.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	16.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	27.05.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	27.05.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	14.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	27.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	26.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	14.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	26.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	27.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	24.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	28.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	29.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	14.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	25.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	27.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	25.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	27.06.2006	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 29.09.2026.

Check company creditworthiness in seconds

Detailed reviews of company financial risks and strengths

3€ /monthSubscribe now

Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations13 Public transactions34 Grants1 State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	1 245 €	1 028 €	3 843 €+65,8%	1
2026 Q1	670 €	531 €	2 318 €−31,6%	1
Total 2026:	1 915 €	1 559 €	6 161 €
2025 Q4	1 245 €	972 €	3 390 €−64,2%	1
2025 Q3	2 423 €	972 €	9 473 €+223%	1
2025 Q2	718 €	580 €	2 936 €−25,4%	1
2025 Q1	1 170 €	930 €	3 936 €+197%	1
Total 2025:	5 556 €	3 454 €	19 735 €
2024 Q4	793 €	847 €	1 325 €−87,1%	1
2024 Q3	2 154 €	847 €	10 304 €+23,7%	1
2024 Q2	2 045 €	879 €	8 327 €+168%	1
2024 Q1	1 145 €	819 €	3 112 €−5,6%	2
Total 2024:	6 137 €	3 392 €	23 068 €
2023 Q4	1 054 €	1 021 €	3 297 €−58,5%	2
2023 Q3	1 557 €	741 €	7 954 €+99,2%	2
2023 Q2	1 033 €	757 €	3 993 €+24,7%	2
2023 Q1	695 €	602 €	3 203 €−8,5%	1
Total 2023:	4 339 €	3 121 €	18 447 €
2022 Q4	710 €	691 €	3 502 €−39,3%	1
2022 Q3	1 270 €	691 €	5 767 €+57,1%	1
2022 Q2	699 €	691 €	3 670 €+41,4%	1
2022 Q1	835 €	691 €	2 596 €−16,0%	1
Total 2022:	3 514 €	2 764 €	15 535 €
2021 Q4	648,24 €	691,44 €	3 089 €−60,6%	1
2021 Q3	625,90 €	602,56 €	7 840,75 €−59,7%	1
2021 Q2	1 007,91 €	639,82 €	19 476,67 €+51,7%	1
2021 Q1	750,56 €	460,96 €	12 839,83 €+12,5%	1
Total 2021:	3 032,61 €	2 394,78 €	43 246,25 €
2020 Q4	848,98 €	310,09 €	11 414,33 €−20,4%	1
2020 Q3	1 891,48 €	0 €	14 332,50 €+115%	1
2020 Q2	1 022,64 €	269,10 €	6 665,67 €−18,5%	1
2020 Q1	1 364 €	466 €	8 177 €−7,9%	1
Total 2020:	5 127,10 €	1 045,19 €	40 589,50 €
2019 Q4	1 763 €	531 €	8 874 €+31,3%	1
2019 Q3	1 378 €	531 €	6 759 €+68,6%	1
2019 Q2	809 €	366 €	4 009 €+46,2%	1
2019 Q1	447 €	372 €	2 742 €−13,7%	1
Total 2019:	4 397 €	1 800 €	22 384 €
2018 Q4	730 €	698 €	3 176 €−24,8%	1
2018 Q3	672 €	507 €	4 223 €−8,6%	1
2018 Q2	947 €	416 €	4 618 €+21,2%	1
2018 Q1	754 €	493 €	3 809 €−11,6%	1
Total 2018:	3 103 €	2 114 €	15 826 €
2017 Q4	1 097 €	636 €	4 310 €+1,4%	1
2017 Q3	1 036 €	981 €	4 249 €−55,3%	1
2017 Q2	2 201 €	933 €	9 515 €+103%	2
2017 Q1	1 802 €	1 218 €	4 694 €+1,3%	2
Total 2017:	6 136 €	3 768 €	22 768 €
2016 Q4	1 324 €	928 €	4 633 €−16,2%	1
2016 Q3	1 700 €	1 108 €	5 527 €+27,1%	1
2016 Q2	1 121 €	871 €	4 348 €−7,5%	1
2016 Q1	1 398 €	942 €	4 700 €−20,6%	1
Total 2016:	5 543 €	3 849 €	19 208 €
2015 Q4	783 €	619 €	5 919 €+25,2%	1
2015 Q3	1 321 €	494 €	4 726 €−35,3%	1
2015 Q2	1 202 €	764 €	7 308 €+14,1%	1
2015 Q1	2 155 €	670 €	6 403 €	1
Total 2015:	5 461 €	2 547 €	24 356 €

Revenue by industry

	2023	2024	2025
Accounting, bookkeeping, auditing and tax consultancy	14 057 €	14 611 €	13 712 €
Other education n.e.c.		9 314 €	5 569 €
Other training n.e.c.	3 715 €

Tax debts

No tax debt found

No tax debt as of 29.09.2026

Representatives

	Personal ID code
Heli Halling	46108XXXXXX	15.08.1961 (65)	Board member	07.07.2005	-
Ülo Meitern	35508XXXXXX	30.08.1955 (71)	Board member	07.07.2005	-

5 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthSubscribe now

Shareholders

	Personal ID code
Heli Halling	46108XXXXXX	15.08.1961 (65)	Shareholder	1 342 EUR	50,00%	Sole ownership	01.09.2023	-
Ülo Meitern	35508XXXXXX	30.08.1955 (71)	Shareholder	1 342 EUR	50,00%	Sole ownership	01.09.2023	-

5 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthSubscribe now

Ultimate beneficial owners

	Personal ID code
Heli Halling	46108XXXXXX	15.08.1961 (65)	Direct holding	05.09.2018	-
Ülo Meitern	35508XXXXXX	30.08.1955 (71)	Direct holding	05.09.2018	-

5 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthSubscribe now

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 3 843 €
Monthly average: 1 281 €
Per employee: 1 281 €
Equity ratio: 47,73%

Labour taxes

Turnover ratio: 26,75%
Tax ratio: 82,57%
Monthly average: 343 €
Per employee: 343 €

State taxes

Monthly average: 415 €
Turnover ratio: 32,40%

Estimated salary

Gross salary: 776 €
Net salary: 738 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	7 690 €−12,9%	8 832 €+1,1%	8 735 €+17,8%	7 413 €+13,9%	6 511 €−33,2%	9 753 €−32,6%	14 465 €
Non-current assets	10 535 €−0,9%	10 629 €+26,6%	8 398 €+45,1%	5 786 €−32,6%	8 581 €+35,5%	6 332 €−19,1%	7 828 €
Total assets	18 225 €−6,4%	19 461 €+13,6%	17 133 €+29,8%	13 199 €−12,5%	15 092 €−6,2%	16 085 €−27,8%	22 293 €
Short-term liabilities	9 663 €−6,2%	10 307 €−23,0%	13 385 €+27,9%	10 467 €+2,7%	10 193 €−9,5%	11 257 €−20,0%	14 070 €
Long-term liabilities	5 400 €+3,8%	5 200 €	-	-	-	-	-
Total liabilities	15 063 €−2,9%	15 507 €+15,9%	13 385 €+27,9%	10 467 €+2,7%	10 193 €−9,5%	11 257 €−20,0%	14 070 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	1 160 €+20,2%	965 €−50,4%	-	1 947 €+3,8%	1 875 €−64,4%	5 271 €+16,2%	4 538 €
Net profit	-791 €−484%	206 €−79,7%	1 016 €+147%	-2 167 €−3 110%	72 €+102%	-3 395 €−563%	733 €
Equity	3 162 €−20,0%	3 954 €+5,5%	3 748 €+37,2%	2 732 €−44,2%	4 899 €+1,5%	4 828 €−41,3%	8 223 €
Turnover	19 281 €−19,4%	23 925 €+34,6%	17 772 €+15,6%	15 379 €−61,3%	39 775 €−1,3%	40 304 €+54,5%	26 083 €
Profit margin	-4,1%	0,9%	5,7%	-14,1%	0,2%	-8,4%	2,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	628 €	2 662 €
Liquidity
Current ratio	0,7	0,6
Quick ratio	0,7	0,6
Cash ratio	0,2	0,2
Efficiency
Days sales outstanding (dso)	116,1	44,3
Asset turnover	1,1	2,6
Structure
Debt ratio	0,8	0,7
Profitability
Operating margin	-14,1%	0,2%
Net profit margin	-14,1%	0,2%
Return on assets (roa)	-15,3%	0,5%
Return on equity (roe)	-79,3%	1,5%

To view all financial ratios, you need to subscribe to extended access to the info portal!

3€ /monthSubscribe now

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20029084 / 12	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20029084 / 11	02.08.2021	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force02.08.2021
Ä 20029084 / 10	14.06.2019	Entry – Amendment entry	-	Entered into force14.06.2019
Ä 20029084 / 9	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 20029084 / 8	22.12.2017	Entry – Amendment entry	-	Entered into force22.12.2017

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


22.03.2023	Eesti Töötukassa	720 €Received	OPERATING EXPENSESSocial protection of the unemployed
21.06.2022	Kaitsevägi	180 €Received	OPERATING EXPENSESMilitary defence
27.07.2021	Eesti Töötukassa	894 €Received	OPERATING EXPENSESSocial protection of the unemployed
02.07.2021	Eesti Töötukassa	894 €Received	OPERATING EXPENSESSocial protection of the unemployed
01.07.2021	Eesti Töötukassa	894 €Received	OPERATING EXPENSESSocial protection of the unemployed

Funded projects


Äriplaan starditoetuse taotlemiseks2.0100.06-0814	Ettevõtete arengu toetamineERDF · Ettevõtluse ja Innovatsiooni Sihtasutus	31.05.2006 – 30.05.20072004-2006	4 058,71 €	4 056,11 €	Completed

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


hemelypractika.ee	Active	04.07.2010	11.11.2027

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.