Osaühing VIIRA PLUSS

Active Registry code 10133995 OÜ Narva linn Registered 31 Oct 1996

Osaühing VIIRA PLUSS is a OÜ based in Narva linn, registry code 10133995, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €108 120 with 10 employees.

Turnover

108 120 €

↑ 36.2% vs Q2 2026

State taxes

24 524 €

↑ 22.0% vs Q2 2026

Labour taxes

12 509 €

↑ 11.0% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Food and beverage service activities · EMTAK 56

Turnover · Q3 2026 108 120 €

above 71% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 1 251 €

above 53% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 306 390 €

above 80% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 -6.5 %

above 19% of companies

industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 108 120 € · +36.2% vs Q2 2026 · industry median 48 370 € · above 71% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 251 € · +22.1% vs Q2 2026 · industry median 1 201 € · above 53% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 10 · −9.1% vs Q2 2026

State taxes, € Q3 2026: 24 524 € · +22.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	108 120	24 524	12 509	10
Q2 2026	79 404	20 106	11 267	11
Q1 2026	62 705	16 468	10 398	11
Q4 2025	79 127	17 548	11 047	10
Q3 2025	116 739	23 458	11 520	11
Q2 2025	72 352	14 865	10 800	11
Q1 2025	71 790	14 592	10 001	10
Q4 2024	82 351	15 371	9 188	10
Q3 2024	104 411	19 259	10 106	10
Q2 2024	67 557	13 379	8 984	11
Q1 2024	58 779	12 310	9 159	11
Q4 2023	71 049	11 243	7 539	12
Q3 2023	105 739	16 808	9 120	9
Q2 2023	79 391	14 406	8 543	12
Q1 2023	70 619	9 822	6 067	8
Q4 2022	85 436	13 488	8 567	9
Q3 2022	126 895	19 694	10 810	10
Q2 2022	87 771	16 248	9 151	14
Q1 2022	59 954	10 668	6 432	12

Labour taxes per employee per month

417 €

Turnover per employee in the quarter

10 812 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 306 390 € · +4.5% vs 2024 · industry median 47 451 € · above 80% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -20 052 € · −37.1% vs 2024 · industry median 68 € · above 7% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -6.5 % · −1.6 pp vs the year before · industry median 1.1 % · above 19% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 342 604 € · −5.7% vs 2024

Equity, € thousand 2025: 311 888 € · −6.0% vs 2024

Employees 2025: 10 · +0.0% vs 2024 · industry median 3 · above 80% of the industry

Company
Industry median

Industry: Food and beverage service 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	306 390	-20 052	146 656	342 604	311 888	10
2024	293 091	-14 631	136 697	363 338	331 940	10
2023	296 762	5 930	117 176	376 236	346 571	11
2022	348 567	32 443	122 788	368 623	340 641	13
2021	237 247	58 887	92 212	365 378	308 198	12
2020	194 337	-36 481	116 999	304 717	249 311	12
2019	281 153	-457	137 028	302 928	285 792	15
2018	—	—	—	—	—	16
2017	—	—	—	—	—	15
2016	—	—	—	—	—	16
2015	—	—	—	—	—	16
2014	—	—	—	—	—	19
2013	—	—	—	—	—	16
2012	—	—	—	—	—	15
2011	—	—	—	—	—	14
2010	—	—	—	—	—	10
2009	—	—	—	—	—	0
2008	—	—	—	—	—	14
2007	—	—	—	—	—	14
2006	—	—	—	—	—	12
2005	—	—	—	—	—	12
2004	—	—	—	—	—	7
2003	—	—	—	—	—	4
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	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

-6.5 %

Net profit / revenue

Return on equity (ROE)

-6.4 %

Net profit / equity

Return on assets (ROA)

-5.9 %

Net profit / assets

Equity ratio

91.0 %

Equity / assets

Debt ratio

9.0 %

Liabilities / assets

Current ratio

2.73

Current assets / current liabilities

Revenue per employee

30 639 €

Revenue / average full-time employees

Labour cost per employee per month

1 222 €

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 Apr 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	2 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	3 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	14 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	4 May 2020	Company’s own	e-Äriregister

Board

Viktor Šemarin
Board member · since 27 Nov 2001
Nadežda Šemarina
Board member · since 10 Nov 2003
Svetlana Šemarina
Board member · since 10 Nov 2003

Right of representation

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

Owners

Viktor Šemarin
Natural person · 38 347 €

100%

Beneficial owners

Svetlana Šemarina
Direct ownership · since 23 Oct 2018

Founders and other persons

Viktor Šemarin
Founder · 10 000 € · 31 Oct 1996

shared board members, owners or beneficial owners

Activities (EMTAK)

56111Activities of restaurants and cafes Main
55103Guesthouses

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40001452 / 12 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 40001452 / 11 6 Aug 2019	Amendment under Commercial Code § 525 (2)		In force 6 Aug 2019	PDF
Ä 40001452 / 10 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 40001452 / 9 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 40001452 / 8 13 Jan 2012	Amendment entry		In force 13 Jan 2012	PDF
Ä 1452 / M4 5 Dec 2008	Warning of a fine: deficiencies in the annual report	5 Mar 2009	Deficiencies eliminated 8 Jan 2009	PDF
Ä 1452 / 7 3 Dec 2008	Deletion of activities from the registry card		In force 10 Dec 2008	PDF
Ä 1452 / M3 13 Nov 2008	Warning of a fine: deficiencies in the annual report	11 Feb 2009	Deficiencies eliminated 8 Jan 2009	PDF
Ä 1452 / M2 2 Jan 2008	Warning of a fine: deficiencies in the annual report	5 Mar 2008	Deficiencies eliminated 22 Jan 2008	PDF
Ä 1452 / 6 10 Nov 2003	Amendment entry		In force	PDF
Ä 1452 / M1 17 Oct 2003	Ruling to eliminate deficiencies (to be served)		In force	PDF
Ä 1452 / 5 20 Dec 2002	Published amendment entry		In force	PDF

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

Osaühing VIIRA PLUSS

Position in the industry Food and beverage service activities · EMTAK 56

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12