VU PARTNER OÜ

Active Registry code 10386294 OÜ Tartu linn Registered 5 Mar 1998
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VU PARTNER OÜ is a OÜ based in Tartu linn, registry code 10386294, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €125 663 with 10 employees.

Turnover
125 663 €
↓ 26.7% vs Q2 2026
State taxes
37 727 €
↓ 11.5% vs Q2 2026
Labour taxes
18 333 €
↑ 5.4% vs Q2 2026
Employees
10
±0 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 125 663 €
    industry median 48 370 € · companies in the industry: 2 475
  • Labour taxes per employee 1 833 €
    industry median 1 201 € · companies in the industry: 2 187
  • Revenue · 2025 498 674 €
    industry median 47 451 € · companies in the industry: 3 568
  • Net profit margin · 2025 4.8 %
    industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 125 663 € · −26.7% vs Q2 2026 · industry median 48 370 € · above 75% of the industry
050100150200Q4 2023 Company: 143 119 € Industry median: 41 535 €Q4·23Q1 2024 Company: 85 590 € Industry median: 37 389 €Q2 2024 Company: 173 215 € Industry median: 39 668 €Q2·24Q3 2024 Company: 125 390 € Industry median: 51 448 €Q4 2024 Company: 127 749 € Industry median: 38 873 €Q4·24Q1 2025 Company: 97 644 € Industry median: 37 353 €Q2 2025 Company: 168 977 € Industry median: 40 204 €Q2·25Q3 2025 Company: 127 298 € Industry median: 49 958 €Q4 2025 Company: 125 208 € Industry median: 37 365 €Q4·25Q1 2026 Company: 87 756 € Industry median: 34 060 €Q2 2026 Company: 171 400 € Industry median: 36 738 €Q2·26Q3 2026 Company: 125 663 € Industry median: 48 370 €Q3·26050100150200Q4 2024 Company: 127 749 € Industry median: 38 873 €Q1 2025 Company: 97 644 € Industry median: 37 353 €Q1·25Q2 2025 Company: 168 977 € Industry median: 40 204 €Q3 2025 Company: 127 298 € Industry median: 49 958 €Q3·25Q4 2025 Company: 125 208 € Industry median: 37 365 €Q1 2026 Company: 87 756 € Industry median: 34 060 €Q1·26Q2 2026 Company: 171 400 € Industry median: 36 738 €Q3 2026 Company: 125 663 € Industry median: 48 370 €Q3·26
  • 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: 1 833 € · +5.4% vs Q2 2026 · industry median 1 201 € · above 79% of the industry
05001 0001 5002 000Q4 2023 Company: 1 542 € Industry median: 965 €Q4·23Q1 2024 Company: 1 443 € Industry median: 960 €Q2 2024 Company: 1 406 € Industry median: 931 €Q2·24Q3 2024 Company: 1 635 € Industry median: 1 088 €Q4 2024 Company: 1 589 € Industry median: 1 050 €Q4·24Q1 2025 Company: 1 586 € Industry median: 1 069 €Q2 2025 Company: 1 714 € Industry median: 1 032 €Q2·25Q3 2025 Company: 1 871 € Industry median: 1 190 €Q4 2025 Company: 1 870 € Industry median: 1 151 €Q4·25Q1 2026 Company: 1 584 € Industry median: 1 087 €Q2 2026 Company: 1 740 € Industry median: 1 028 €Q2·26Q3 2026 Company: 1 833 € Industry median: 1 201 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 589 € Industry median: 1 050 €Q1 2025 Company: 1 586 € Industry median: 1 069 €Q1·25Q2 2025 Company: 1 714 € Industry median: 1 032 €Q3 2025 Company: 1 871 € Industry median: 1 190 €Q3·25Q4 2025 Company: 1 870 € Industry median: 1 151 €Q1 2026 Company: 1 584 € Industry median: 1 087 €Q1·26Q2 2026 Company: 1 740 € Industry median: 1 028 €Q3 2026 Company: 1 833 € Industry median: 1 201 €Q3·26
  • 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 · +0.0% vs Q2 2026
03581013Q4 2023 Company: 10Q4·23Q1 2024 Company: 10Q2 2024 Company: 10Q2·24Q3 2024 Company: 10Q4 2024 Company: 10Q4·24Q1 2025 Company: 10Q2 2025 Company: 10Q2·25Q3 2025 Company: 10Q4 2025 Company: 10Q4·25Q1 2026 Company: 11Q2 2026 Company: 10Q2·26Q3 2026 Company: 10Q3·2603581013Q4 2024 Company: 10Q1 2025 Company: 10Q1·25Q2 2025 Company: 10Q3 2025 Company: 10Q3·25Q4 2025 Company: 10Q1 2026 Company: 11Q1·26Q2 2026 Company: 10Q3 2026 Company: 10Q3·26
State taxes, € Q3 2026: 37 727 € · −11.5% vs Q2 2026
010 00020 00030 00040 00050 000Q4 2023 Company: 24 027 €Q4·23Q1 2024 Company: 20 475 €Q2 2024 Company: 36 282 €Q2·24Q3 2024 Company: 33 107 €Q4 2024 Company: 27 864 €Q4·24Q1 2025 Company: 22 707 €Q2 2025 Company: 38 128 €Q2·25Q3 2025 Company: 37 452 €Q4 2025 Company: 32 624 €Q4·25Q1 2026 Company: 24 352 €Q2 2026 Company: 42 609 €Q2·26Q3 2026 Company: 37 727 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 27 864 €Q1 2025 Company: 22 707 €Q1·25Q2 2025 Company: 38 128 €Q3 2025 Company: 37 452 €Q3·25Q4 2025 Company: 32 624 €Q1 2026 Company: 24 352 €Q1·26Q2 2026 Company: 42 609 €Q3 2026 Company: 37 727 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 125 663 37 727 18 333 10
Q2 2026 171 400 42 609 17 401 10
Q1 2026 87 756 24 352 17 420 11
Q4 2025 125 208 32 624 18 699 10
Q3 2025 127 298 37 452 18 710 10
Q2 2025 168 977 38 128 17 142 10
Q1 2025 97 644 22 707 15 860 10
Q4 2024 127 749 27 864 15 889 10
Q3 2024 125 390 33 107 16 354 10
Q2 2024 173 215 36 282 14 062 10
Q1 2024 85 590 20 475 14 430 10
Q4 2023 143 119 24 027 15 418 10
Q3 2023 156 374 34 391 16 515 10
Q2 2023 192 522 35 819 13 438 10
Q1 2023 105 277 16 121 12 077 11
Q4 2022 131 954 26 293 13 458 10
Q3 2022 168 101 35 001 12 800 9
Q2 2022 192 699 34 112 12 386 9
Q1 2022 73 730 18 623 13 520 10
Labour taxes per employee per month
611 €
Turnover per employee in the quarter
12 566 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 498 674 € · +5.6% vs 2024 · industry median 47 451 € · above 87% of the industry
02004006002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 435 438 € Industry median: 52 702 €20192020 Company: 488 148 € Industry median: 39 939 €20202021 Company: 446 218 € Industry median: 41 164 €20212022 Company: 502 588 € Industry median: 49 263 €20222023 Company: 528 820 € Industry median: 45 008 €20232024 Company: 472 125 € Industry median: 46 351 €20242025 Company: 498 674 € Industry median: 47 451 €202502004006002018 Company: — Industry median: —2019 Company: 435 438 € Industry median: 52 702 €20192020 Company: 488 148 € Industry median: 39 939 €2021 Company: 446 218 € Industry median: 41 164 €20212022 Company: 502 588 € Industry median: 49 263 €2023 Company: 528 820 € Industry median: 45 008 €20232024 Company: 472 125 € Industry median: 46 351 €2025 Company: 498 674 € Industry median: 47 451 €2025
  • 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: 24 071 € · +565.7% vs 2024 · industry median 68 € · above 90% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 50 151 € Industry median: 271 €20192020 Company: 68 235 € Industry median: 0 €20202021 Company: 36 213 € Industry median: 101 €20212022 Company: 53 790 € Industry median: 216 €20222023 Company: 33 976 € Industry median: 198 €20232024 Company: 3 616 € Industry median: 146 €20242025 Company: 24 071 € Industry median: 68 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 50 151 € Industry median: 271 €20192020 Company: 68 235 € Industry median: 0 €2021 Company: 36 213 € Industry median: 101 €20212022 Company: 53 790 € Industry median: 216 €2023 Company: 33 976 € Industry median: 198 €20232024 Company: 3 616 € Industry median: 146 €2025 Company: 24 071 € Industry median: 68 €2025
  • 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: 4.8 % · +4.1 pp vs the year before · industry median 1.1 % · above 67% of the industry
0510152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11.5 % Industry median: 1.7 %20192020 Company: 14.0 % Industry median: 0.8 %20202021 Company: 8.1 % Industry median: 1.8 %20212022 Company: 10.7 % Industry median: 2.2 %20222023 Company: 6.4 % Industry median: 2.1 %20232024 Company: 0.8 % Industry median: 1.3 %20242025 Company: 4.8 % Industry median: 1.1 %20250510152018 Company: — Industry median: —2019 Company: 11.5 % Industry median: 1.7 %20192020 Company: 14.0 % Industry median: 0.8 %2021 Company: 8.1 % Industry median: 1.8 %20212022 Company: 10.7 % Industry median: 2.2 %2023 Company: 6.4 % Industry median: 2.1 %20232024 Company: 0.8 % Industry median: 1.3 %2025 Company: 4.8 % Industry median: 1.1 %2025
  • 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: 426 646 € · −1.6% vs 2024
01002003004005002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 387 047 €20192020 Company: 423 383 €20202021 Company: 413 482 €20212022 Company: 435 392 €20222023 Company: 451 415 €20232024 Company: 433 400 €20242025 Company: 426 646 €202501002003004005002018 Company: —2019 Company: 387 047 €20192020 Company: 423 383 €2021 Company: 413 482 €20212022 Company: 435 392 €2023 Company: 451 415 €20232024 Company: 433 400 €2025 Company: 426 646 €2025
Equity, € thousand 2025: 294 063 € · −2.0% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 164 162 €20192020 Company: 202 397 €20202021 Company: 238 610 €20212022 Company: 292 400 €20222023 Company: 326 376 €20232024 Company: 299 992 €20242025 Company: 294 063 €202501002003004002018 Company: —2019 Company: 164 162 €20192020 Company: 202 397 €2021 Company: 238 610 €20212022 Company: 292 400 €2023 Company: 326 376 €20232024 Company: 299 992 €2025 Company: 294 063 €2025
Employees 2025: 10 · +0.0% vs 2024 · industry median 3 · above 80% of the industry
0510152016 Company: 12 Industry median: —20162017 Company: 11 Industry median: —20172018 Company: 13 Industry median: 420182019 Company: 13 Industry median: 420192020 Company: 11 Industry median: 420202021 Company: 10 Industry median: 320212022 Company: 10 Industry median: 420222023 Company: 11 Industry median: 320232024 Company: 10 Industry median: 420242025 Company: 10 Industry median: 320250510152018 Company: 13 Industry median: 42019 Company: 13 Industry median: 420192020 Company: 11 Industry median: 42021 Company: 10 Industry median: 320212022 Company: 10 Industry median: 42023 Company: 11 Industry median: 320232024 Company: 10 Industry median: 42025 Company: 10 Industry median: 32025
  • 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 498 674 24 071 200 069 426 646 294 063 10
2024 472 125 3 616 182 255 433 400 299 992 10
2023 528 820 33 976 177 622 451 415 326 376 11
2022 502 588 53 790 150 279 435 392 292 400 10
2021 446 218 36 213 169 492 413 482 238 610 10
2020 488 148 68 235 158 525 423 383 202 397 11
2019 435 438 50 151 155 920 387 047 164 162 13
2018 — — — — — 13
2017 — — — — — 11
2016 — — — — — 12
2015 — — — — — 11
2014 — — — — — 11
2013 — — — — — 9
2012 — — — — — 8
2011 — — — — — 9
2010 — — — — — 9
2009 — — — — — 9
2008 — — — — — 17
2007 — — — — — 25
2006 — — — — — 28
2005 — — — — — 10
2004 — — — — — 10
2003 — — — — — 10
2002 — — — — — 9
2001 — — — — — 5
2000 — — — — — 4
1999 — — — — — 5
1998 — — — — — 5
1997 — — — — — 5

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
4.8 %
Net profit / revenue
Return on equity (ROE)
8.2 %
Net profit / equity
Return on assets (ROA)
5.6 %
Net profit / assets
Equity ratio
68.9 %
Equity / assets
Debt ratio
31.1 %
Liabilities / assets
Current ratio
1.89
Current assets / current liabilities
Revenue per employee
49 867 €
Revenue / average full-time employees
Labour cost per employee per month
1 667 €
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 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 6 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 14 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 7 Aug 2020 Company’s own e-Äriregister

Commercial pledges

No. Amount Pledgee Period
1 400 000 EEK Swedbank AS 15 Nov 2001 – in force

Board

Right of representation

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

Any procurator may represent the private limited company in all legal acts related to its business. A procurator may transfer or encumber immovable property only if that right is entered on the registry card.

Owners

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 56111Activities of restaurants and cafes Main
  • 47631Retail sale of sporting equipment
Rulings
Number, date Title Deadline State Document
Ä 20011074 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20011074 / 9
11 Mar 2019
Amendment entry In force
11 Mar 2019
PDF
Ä 20011074 / 8
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20011074 / 7
22 Dec 2017
Amendment entry In force
22 Dec 2017
PDF
Ä 20011074 / 6
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20011074 / 5
6 Jan 2012
Amendment entry In force
6 Jan 2012
PDF
K 21630 / 4
14 Dec 2009
Commercial pledge amended In force
14 Dec 2009
PDF
Ä 11074 / 4
3 Dec 2008
Deletion of activities from the registry card In force
20 Dec 2008
PDF
Ä 11074 / 3
22 Sep 2006
Amendment entry In force
22 Sep 2006
PDF
Ä 11074 / M1
15 Sep 2006
Ruling to eliminate deficiencies (to be served) 19 Nov 2006 In force
19 Sep 2006
PDF
K 21630 / 3
15 Dec 2005
Compliance with Commercial Code § 33 (7.1) In force PDF
K 21630 / 2
1 Nov 2002
Commercial pledge amended In force PDF

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