SmartBooks OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 12265525
VAT no.VAT no.:: -
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 12.04.2012 (14 y)
CapitalCapital:: 2 500 EUR
AddressAddress:: Mureka, Varpe küla, Saaremaa vald, Saare maakond, 93321
StatusStatus:: Registered
LEI codeLEI code:: 984500D1CI5YEE76F683

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Contacts

EmailEmail:: merli@smartbooks.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
Accounting, bookkeeping, auditing and tax consultancy
69202 – Accounting and tax consultancy

VAT liability

No VAT obligation history found

Company has not been issued any VAT ID number

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	28.01.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	07.02.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	03.04.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	23.01.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	20.01.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	01.03.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	27.02.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	04.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	13.02.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	20.02.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	10.04.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	07.04.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	03.03.2014	Valid	PDF
2012	12.04.2012 – 31.12.2012	13.04.2013	Valid	PDF

Unsubmitted declarations

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No unsubmitted declarations as of 30.09.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains2 Licenses–Regulations7 Public transactions1 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	106 €	216 €	-	1
2026 Q1	151 €	267 €	-	1
Total 2026:	257 €	483 €	0 €
2025 Q4	40 €	131 €	-	1
2025 Q3	26 €	141 €	-	1
2025 Q2	30 €	92 €	-	1
2025 Q1	1 280 €	123 €	-	1
Total 2025:	1 376 €	487 €	0 €
2024 Q4	92 €	185 €	-	1
2024 Q3	48 €	137 €	-	1
2024 Q2	56 €	151 €	-	2
2024 Q1	7 €	93 €	-	1
Total 2024:	203 €	566 €	0 €
2023 Q4	0 €	85 €	-	1
2023 Q3	39 €	126 €	-	1
2023 Q2	0 €	49 €	-	1
2023 Q1	46 €	100 €	-	1
Total 2023:	85 €	360 €	0 €
2022 Q4	0 €	37 €	-	1
2022 Q3	136 €	211 €	-	1
2022 Q2	0 €	27 €	-	1
2022 Q1	0 €	64 €	-	1
Total 2022:	136 €	339 €	0 €
2021 Q4	0 €	63,90 €	-	1
2021 Q3	0 €	41,08 €	-	1
2021 Q2	0 €	18,26 €	-	1
2021 Q1	25,05 €	66,83 €	-	1
Total 2021:	25,05 €	190,07 €	0 €
2020 Q4	0 €	47,92 €	-	1
2020 Q3	0 €	36,52 €	-	1
2020 Q2	0 €	36,52 €	-	1
2020 Q1	0 €	37 €	0 €	1
Total 2020:	0 €	157,96 €	0 €
2019 Q4	0 €	27 €	0 €	1
2019 Q3	31 €	79 €	0 €	0
2019 Q2	6 €	61 €	0 €	1
2019 Q1	0 €	52 €	0 €	1
Total 2019:	37 €	219 €	0 €
2018 Q4	0 €	55 €	0 €	1
2018 Q3	0 €	14 €	0 €	1
2018 Q2	0 €	21 €	0 €	1
2018 Q1	43 €	101 €	0 €	1
Total 2018:	43 €	191 €	0 €
2017 Q4	160 €	218 €	0 €	1
2017 Q3	186 €	247 €	0 €	1
2017 Q2	104 €	149 €	0 €	1
2017 Q1	302 €	341 €	0 €	1
Total 2017:	752 €	955 €	0 €
2016 Q4	0 €	0 €	0 €	0
2016 Q3	0 €	0 €	0 €	0
2016 Q2	0 €	0 €	0 €	0
2016 Q1	0 €	0 €	0 €	0
Total 2016:	0 €	0 €	0 €
2015 Q4	0 €	0 €	0 €	0
2015 Q3	0 €	0 €	0 €	0
2015 Q2	0 €	0 €	0 €	0
2015 Q1	0 €	0 €	0 €	0
Total 2015:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Accounting and tax consultancy	32 249 €	37 201 €	39 961 €
Other amusement and leisure activities n.e.c.	520 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Merli Murekas	48009XXXXXX	13.09.1980 (46)	Board member	12.04.2012	-

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Shareholders

	Personal ID code
Merli Murekas	48009XXXXXX	13.09.1980 (46)	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Merli Murekas	48009XXXXXX	13.09.1980 (46)	Founder	12.04.2012	-

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Ultimate beneficial owners

	Personal ID code
Merli Murekas	48009XXXXXX	13.09.1980 (46)	Direct holding	18.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: 203,77%
Monthly average: 72 €
Per employee: 72 €

State taxes

Monthly average: 35 €
Turnover ratio: -

Estimated salary

Gross salary: 314 €
Net salary: 303 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	59 203 €+63,8%	36 145 €−2,7%	37 134 €+78,2%	20 841 €+27,3%	16 375 €+5,2%	15 563 €+37,5%	11 319 €
Non-current assets	600 €−73,5%	2 262 €−38,7%	3 692 €+130%	-	-	1 604 €−55,5%	3 604 €
Total assets	59 803 €+55,7%	38 407 €−5,9%	40 826 €+95,9%	20 841 €+27,3%	16 375 €−4,6%	17 167 €+15,0%	14 923 €
Short-term liabilities	15 175 €−12,4%	17 327 €−2,7%	17 816 €+811%	1 956 €−74,3%	7 609 €−6,4%	8 125 €+2,7%	7 909 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	15 175 €−12,4%	17 327 €−2,7%	17 816 €+811%	1 956 €−74,3%	7 609 €−6,4%	8 125 €+2,7%	7 909 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	18 580 €+19,8%	15 511 €−5,3%	16 386 €+86,9%	8 766 €+34,0%	6 542 €+44,9%	4 514 €−32,7%	6 704 €
Net profit	23 548 €+667%	3 069 €−25,6%	4 125 €−45,9%	7 620 €+243%	2 224 €+9,7%	2 028 €+193%	-2 190 €
Equity	44 628 €+112%	21 080 €−8,4%	23 010 €+21,8%	18 885 €+115%	8 766 €−3,1%	9 042 €+28,9%	7 014 €
Turnover	39 961 €+7,4%	37 201 €+13,5%	32 769 €+74,8%	18 744 €+29,5%	14 471 €+12,7%	12 841 €+33,3%	9 630 €
Profit margin	58,9%	8,2%	12,6%	40,7%	15,4%	15,8%	-22,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	3 828 €
Liquidity
Current ratio	10,7	2,2
Quick ratio	10,7	2,2
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	-
Asset turnover	1,0	0,9
Structure
Debt ratio	0,1	0,5
Profitability
Operating margin	40,7%	15,4%
Net profit margin	40,7%	15,4%
Return on assets (roa)	41,0%	13,3%
Return on equity (roe)	40,3%	25,4%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10167835 / 7	28.11.2024	Entry – Amendment entry	-	Entered into force28.11.2024
Ä 10167835 / 6	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10167835 / 5	19.10.2022	Entry – Amendment entry	-	Entered into force19.10.2022
Ä 10167835 / 4	05.04.2022	Entry – Amendment entry	-	Entered into force05.04.2022
Ä 10167835 / 3	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018

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


25.07.2023	Saaremaa Vallavalitsus	132 €Received	OPERATING EXPENSESFolk culture

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

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


saaremaabatuut.ee	Active	07.07.2024	08.07.2027
smartbooks.ee	Active	13.04.2012	14.04.2027

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.