osaühing NIELLO

Active Registry code 10150002 OÜ Põltsamaa linn Registered 1 Apr 1997

osaühing NIELLO is a OÜ based in Põltsamaa linn, registry code 10150002, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €141 881 with 5 employees.

Turnover

141 881 €

↑ 94.1% vs Q2 2026

State taxes

34 389 €

↑ 87.7% vs Q2 2026

Labour taxes

17 377 €

↑ 70.5% vs Q2 2026

Employees

−3 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 141 881 €

above 78% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 3 475 €

above 98% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 272 814 €

above 78% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 -7.9 %

above 17% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 141 881 € · +94.1% vs Q2 2026 · industry median 48 370 € · above 78% 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: 3 475 € · +172.8% vs Q2 2026 · industry median 1 201 € · above 98% 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: 5 · −37.5% vs Q2 2026

State taxes, € Q3 2026: 34 389 € · +87.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	141 881	34 389	17 377	5
Q2 2026	73 084	18 325	10 192	8
Q1 2026	54 218	15 497	12 884	3
Q4 2025	70 387	20 193	14 443	6
Q3 2025	98 646	24 314	16 734	6
Q2 2025	66 069	13 444	8 281	9
Q1 2025	38 686	7 945	7 521	4
Q4 2024	66 246	10 476	6 471	5
Q3 2024	110 435	24 130	12 254	4
Q2 2024	59 725	13 982	10 554	7
Q1 2024	39 428	9 712	8 748	7
Q4 2023	60 175	16 624	12 596	6
Q3 2023	113 148	21 501	11 253	7
Q2 2023	70 293	13 241	8 614	9
Q1 2023	45 779	9 218	7 822	5
Q4 2022	56 977	12 124	9 198	6
Q3 2022	107 028	17 536	10 771	6
Q2 2022	51 877	10 786	9 005	8
Q1 2022	29 270	6 309	6 270	6

Labour taxes per employee per month

1 158 €

Turnover per employee in the quarter

28 376 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 272 814 € · −0.9% vs 2024 · industry median 47 451 € · above 78% 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: -21 568 € · −219.2% 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: -7.9 % · −14.5 pp vs the year before · industry median 1.1 % · above 17% 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: 74 837 € · −9.2% vs 2024

Equity, € 2025: 41 825 € · −34.0% vs 2024

Employees 2025: 6 · +0.0% vs 2024 · industry median 3 · above 70% 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	272 814	-21 568	132 148	74 837	41 825	6
2024	275 250	18 100	103 817	82 380	63 393	6
2023	291 022	17 293	113 424	70 249	45 293	6
2022	250 086	-14 822	101 948	51 656	28 000	6
2021	184 063	-39 316	115 623	63 958	42 822	6
2020	203 209	-14 027	116 181	104 342	82 138	6
2019	233 836	-3 507	89 168	119 636	96 165	6
2018	—	—	—	—	—	6
2017	—	—	—	—	—	6
2016	—	—	—	—	—	7
2015	—	—	—	—	—	7
2014	—	—	—	—	—	7
2013	—	—	—	—	—	7
2012	—	—	—	—	—	8
2011	—	—	—	—	—	8
2010	—	—	—	—	—	9
2009	—	—	—	—	—	7
2008	—	—	—	—	—	9
2007	—	—	—	—	—	8
2006	—	—	—	—	—	10
2005	—	—	—	—	—	10
2004	—	—	—	—	—	10
2003	—	—	—	—	—	13
2002	—	—	—	—	—	15
2001	—	—	—	—	—	12
2000	—	—	—	—	—	11
1999	—	—	—	—	—	11
1998	—	—	—	—	—	9
1997	—	—	—	—	—	1

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

-7.9 %

Net profit / revenue

Return on equity (ROE)

-51.6 %

Net profit / equity

Return on assets (ROA)

-28.8 %

Net profit / assets

Equity ratio

55.9 %

Equity / assets

Debt ratio

44.1 %

Liabilities / assets

Current ratio

1.82

Current assets / current liabilities

Revenue per employee

45 469 €

Revenue / average full-time employees

Labour cost per employee per month

1 835 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	19 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Jun 2020	Company’s own	e-Äriregister

Board

Helle Paas
Board member · since 18 Dec 2014

Right of representation

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

Owners

Andres Paas
Natural person · 23 643 €

94.87%
Helle Paas
Natural person · 1 278 €

5.13%

Beneficial owners

Helle Paas
Direct ownership · since 29 Oct 2018

Founders and other persons

Andres Paas
Founder · 10 000 € · 1 Apr 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

56111Activities of restaurants and cafes Main
55103Guesthouses

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20005363 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20005363 / 9 13 Feb 2018	Amendment entry	In force 13 Feb 2018	PDF
Ä 20005363 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20005363 / 7 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20005363 / 6 18 Dec 2014	Amendment entry	In force 18 Dec 2014	PDF
Ä 20005363 / 5 30 Dec 2011	Amendment entry	In force 30 Dec 2011	PDF
Ä 5363 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 23 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing NIELLO

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 7