osaühing MOONE

Active Registry code 10084860 OÜ Tartu linn Registered 11 Sep 1996

osaühing MOONE is a OÜ based in Tartu linn, registry code 10084860, status: active. Main activity: Wholesale of flowers and plants. According to EMTA, turnover for Q3 2026 was €1 448 975 with 13 employees.

Turnover

1 448 975 €

↓ 12.0% vs Q2 2026

State taxes

355 643 €

↑ 35.5% vs Q2 2026

Labour taxes

44 165 €

↑ 13.4% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 1.4 mn €

above 90% of companies

industry median 59 985 € · companies in the industry: 6 940
Labour taxes per employee 3 397 €

above 70% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 3.4 mn €

above 91% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 18.3 %

above 82% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 1 448 975 € · −12.0% vs Q2 2026 · industry median 59 985 € · above 90% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 397 € · +13.4% vs Q2 2026 · industry median 2 104 € · above 70% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 13 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 355 643 € · +35.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 448 975	355 643	44 165	13
Q2 2026	1 646 779	262 440	38 931	13
Q1 2026	1 124 095	185 400	47 445	13
Q4 2025	1 273 247	200 936	43 027	13
Q3 2025	1 379 635	223 866	45 351	13
Q2 2025	1 718 950	255 035	42 005	13
Q1 2025	1 225 248	157 838	45 968	13
Q4 2024	1 261 892	214 087	40 653	13
Q3 2024	1 402 982	206 535	42 683	13
Q2 2024	1 618 517	340 195	72 428	13
Q1 2024	1 099 027	159 226	42 861	12
Q4 2023	1 126 755	198 542	36 419	12
Q3 2023	1 212 991	172 341	39 591	12
Q2 2023	1 563 472	298 637	66 890	12
Q1 2023	1 008 082	124 894	39 508	12
Q4 2022	1 399 787	177 088	33 369	12
Q3 2022	1 454 442	187 016	33 146	12
Q2 2022	1 614 607	277 968	52 749	12
Q1 2022	1 051 935	138 460	36 184	11

Labour taxes per employee per month

1 132 €

Turnover per employee in the quarter

111 460 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 3 376 820 € · +3.0% vs 2024 · industry median 63 691 € · above 91% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 618 460 € · +46.7% vs 2024 · industry median 127 € · above 98% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 18.3 % · +5.5 pp vs the year before · industry median 2.7 % · above 82% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 3 258 415 € · +24.9% vs 2024

Equity, € thousand 2025: 3 024 482 € · +22.9% vs 2024

Employees 2025: 15 · +0.0% vs 2024 · industry median 2 · above 92% of the industry

Company
Industry median

Industry: Wholesale trade (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	3 376 820	618 460	424 398	3 258 415	3 024 482	15
2024	3 279 610	421 473	406 989	2 608 034	2 461 022	15
2023	3 045 953	334 200	382 556	2 912 132	2 782 549	15
2022	3 202 011	435 766	330 470	3 316 906	3 221 175	14
2021	2 957 750	363 432	320 189	3 353 541	3 245 409	14
2020	2 911 786	327 666	338 385	3 462 619	3 331 115	14
2019	3 300 682	437 115	336 873	3 512 495	3 326 547	14
2018	—	—	—	—	—	14
2017	—	—	—	—	—	13
2016	—	—	—	—	—	13
2015	—	—	—	—	—	12
2014	—	—	—	—	—	12
2013	—	—	—	—	—	12
2012	—	—	—	—	—	11
2011	—	—	—	—	—	11
2010	—	—	—	—	—	11
2009	—	—	—	—	—	11
2007	—	—	—	—	—	11
2006	—	—	—	—	—	11
2005	—	—	—	—	—	10
2004	—	—	—	—	—	10
2003	—	—	—	—	—	10
2002	—	—	—	—	—	10
2001	—	—	—	—	—	10
1999	—	—	—	—	—	11
1998	—	—	—	—	—	5
1997	—	—	—	—	—	10

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

18.3 %

Net profit / revenue

Return on equity (ROE)

20.4 %

Net profit / equity

Return on assets (ROA)

19.0 %

Net profit / assets

Equity ratio

92.8 %

Equity / assets

Debt ratio

7.2 %

Liabilities / assets

Current ratio

5.41

Current assets / current liabilities

Revenue per employee

225 121 €

Revenue / average full-time employees

Labour cost per employee per month

2 358 €

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	30 Jun 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own · audited	e-Äriregister

Board

Raivo Viia
Board member · since 11 Sep 1996
Terje Kang
Board member · since 11 Sep 1996
Udo Kang
Board member · since 11 Sep 1996
Katri Viia
Board member · since 5 Apr 2007

Right of representation

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

Owners

Terje Kang
Natural person · 1 278 €

25%
Udo Kang
Natural person · 1 278 €

25%
Katri Viia
Natural person · 1 278 €

25%
Raivo Viia
Natural person · 1 278 €

25%

Owner in

Floreana OÜ
50%
Floreas KV OÜ
50%

Beneficial owners

Katri Viia
Direct ownership · since 22 Oct 2018
Raivo Viia
Direct ownership · since 22 Oct 2018
Terje Kang
Direct ownership · since 22 Oct 2018
Udo Kang
Direct ownership · since 22 Oct 2018

Founders and other persons

Baker Tilly Baltics OÜ
Audit firm · 12 May 2014

shared board members, owners or beneficial owners

Activities (EMTAK)

46221Wholesale of flowers and plants Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20001651 / 11 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20001651 / 10 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20001651 / 9 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 20001651 / 8 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20001651 / 7 13 Nov 2012	Second (constitutive) merger entry	In force 13 Nov 2012	PDF
Ä 20001651 / M2 13 Jan 2011	Refund of the state fee	In force 13 Jan 2011	PDF
Ä 20001651 / 6 10 Jan 2011	Amendment entry	In force 10 Jan 2011	PDF
Ä 1651 / 5 3 Dec 2008	Deletion of activities from the registry card	In force 23 Dec 2008	PDF
Ä 1651 / 4 5 Apr 2007	Entry made by the register on its own initiative	In force 5 Apr 2007	PDF
Ä 1651 / 3 6 Jan 2003	Unpublished amendment entry	In force	PDF
Ä 1651 / 2 30 Dec 2002	Negative entry decision	In force	PDF
Ä 1651 / M1 16 Jul 2002	Ruling to eliminate deficiencies (to be served)	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing MOONE

Position in the industry Wholesale trade · EMTAK 46

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12