osaühing B & P OIL

Active Registry code 10000828 OÜ Tartu linn Registered 9 Oct 1995

osaühing B & P OIL is a OÜ based in Tartu linn, registry code 10000828, status: active. Main activity: Rental and operating of own or leased real estate. According to EMTA, turnover for Q3 2026 was €49 975 with 2 employees.

Turnover

49 975 €

↓ 16.7% vs Q2 2026

State taxes

3 812 €

↑ 29.4% vs Q2 2026

Labour taxes

1 946 €

↑ 8.6% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Real estate activities · EMTAK 68

Turnover · Q3 2026 49 975 €

above 73% of companies

industry median 15 030 € · companies in the industry: 7 443
Labour taxes per employee 973 €

above 56% of companies

industry median 857 € · companies in the industry: 7 261
Revenue · 2025 165 920 €

above 91% of companies

industry median 13 620 € · companies in the industry: 30 471
Net profit margin · 2025 -0.3 %

above 25% of companies

industry median 5.9 % · companies in the industry: 25 043

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 49 975 € · −16.7% vs Q2 2026 · industry median 15 030 € · above 73% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 973 € · +8.6% vs Q2 2026 · industry median 857 € · above 56% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 812 € · +29.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	49 975	3 812	1 946	2
Q2 2026	60 011	2 947	1 792	2
Q1 2026	44 297	5 549	2 212	2
Q4 2025	45 098	4 136	2 252	2
Q3 2025	55 144	3 743	2 252	2
Q2 2025	39 924	5 834	2 252	2
Q1 2025	34 000	2 657	2 092	2
Q4 2024	54 082	8 211	2 004	2
Q3 2024	66 766	8 040	2 004	2
Q2 2024	58 544	8 464	2 004	2
Q1 2024	86 901	7 747	1 579	2
Q4 2023	77 622	4 649	1 394	2
Q3 2023	45 155	3 386	1 662	2
Q2 2023	82 649	2 745	1 169	2
Q1 2023	60 858	3 084	1 287	2
Q4 2022	49 534	2 187	1 624	2
Q3 2022	58 430	3 255	1 544	2
Q2 2022	45 960	2 200	1 624	2
Q1 2022	88 879	8 440	1 374	2

Labour taxes per employee per month

324 €

Turnover per employee in the quarter

24 988 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 165 920 € · −5.4% vs 2024 · industry median 13 620 € · above 91% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -450 € · +96.8% vs 2024 · industry median 283 € · above 22% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -0.3 % · +7.8 pp vs the year before · industry median 5.9 % · above 25% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 640 476 € · −0.8% vs 2024

Equity, € thousand 2025: 324 137 € · −0.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	165 920	-450	28 451	640 476	324 137	1
2024	175 483	-14 094	26 332	645 346	324 587	1
2023	238 160	1 524	19 766	662 101	338 681	1
2022	221 116	2 540	20 072	694 194	337 157	1
2021	212 090	9 116	21 544	635 987	334 617	2
2020	145 147	25 198	25 375	625 676	325 501	3
2019	132 096	3 044	22 500	569 646	300 303	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	3
2013	—	—	—	—	—	4
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	6
2005	—	—	—	—	—	6
2004	—	—	—	—	—	6
2003	—	—	—	—	—	6
2002	—	—	—	—	—	6
2001	—	—	—	—	—	5
2000	—	—	—	—	—	4
1999	—	—	—	—	—	2

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

-0.3 %

Net profit / revenue

Return on equity (ROE)

-0.1 %

Net profit / equity

Return on assets (ROA)

-0.1 %

Net profit / assets

Equity ratio

50.6 %

Equity / assets

Debt ratio

49.4 %

Liabilities / assets

Current ratio

0.23

Current assets / current liabilities

Revenue per employee

171 142 €

Revenue / average full-time employees

Labour cost per employee per month

2 371 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	1 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	5 Aug 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	12 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	3 Jul 2023	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	12 Aug 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Nov 2020	Company’s own	e-Äriregister

Board

Margus Pabusk
Board member (manager) · since 9 Oct 1995

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Margus Pabusk
Natural person · 2 556 €

100%

Beneficial owners

Margus Pabusk
Direct ownership · since 1 Oct 2018

Founders and other persons

Margus Pabusk
Founder · 15 000 € · 9 Oct 1995

Activities (EMTAK)

68201Rental and operating of own or leased real estate Main
47811Retail sale of motor vehicles
49411Freight transport by road
71121Constructional engineering-technical designing and consulting
71209Other testing and analysis
77521Intermediation service activities for rental and leasing of other tangible goods and non-financial intangible assets
95311Repair and maintenance of motor vehicles

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20000005 / M2 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 6 Aug 2024	PDF
Ä 20000005 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20000005 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20000005 / 8 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 20000005 / 7 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20000005 / 6 15 Aug 2012	Amendment entry		In force 15 Aug 2012	PDF
Ä 20000005 / M1 3 Aug 2010	Ruling to be served	3 Sep 2010	In force 4 Aug 2010	PDF
Ä 5 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 29 Dec 2008	PDF
Ä 5 / 4 19 Jun 2006	Amendment entry		In force 20 Jun 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data