osaühing Viljandi Õhumeister
Active Registry code 10413938
OÜ Jämejala küla Registered 27 Mar 1998
osaühing Viljandi Õhumeister is a OÜ based in Jämejala küla, registry code 10413938, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €1 447 605 with 42 employees.
Turnover
1 447 605 €
↑ 1.4% vs Q2 2026
State taxes
236 395 €
↑ 11.3% vs Q2 2026
Labour taxes
156 376 €
↑ 7.7% vs Q2 2026
Employees
42
−4 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 1.4 mn €above 98% of companiesindustry median 23 017 € · companies in the industry: 6 974
- Labour taxes per employee 3 723 €above 94% of companiesindustry median 1 236 € · companies in the industry: 5 958
- Revenue · 2025 6.1 mn €above 98% of companiesindustry median 37 328 € · companies in the industry: 10 311
- Net profit margin · 2025 2.3 %above 45% of companiesindustry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 1 447 605 | 236 395 | 156 376 | 42 |
| Q2 2026 | 1 427 715 | 212 464 | 145 168 | 46 |
| Q1 2026 | 1 517 098 | 301 181 | 153 196 | 46 |
| Q4 2025 | 1 766 205 | 227 296 | 153 499 | 43 |
| Q3 2025 | 1 652 682 | 309 292 | 146 426 | 40 |
| Q2 2025 | 1 244 351 | 204 181 | 143 791 | 40 |
| Q1 2025 | 1 337 760 | 262 248 | 157 539 | 41 |
| Q4 2024 | 1 445 446 | 235 675 | 148 235 | 46 |
| Q3 2024 | 1 734 859 | 284 750 | 164 169 | 44 |
| Q2 2024 | 1 274 849 | 190 220 | 140 800 | 47 |
| Q1 2024 | 1 217 654 | 223 559 | 155 543 | 49 |
| Q4 2023 | 2 066 077 | 258 274 | 139 295 | 43 |
| Q3 2023 | 2 318 793 | 333 439 | 152 884 | 44 |
| Q2 2023 | 2 217 506 | 236 307 | 148 456 | 48 |
| Q1 2023 | 1 687 289 | 266 197 | 145 920 | 49 |
| Q4 2022 | 1 484 097 | 195 934 | 123 729 | 40 |
| Q3 2022 | 2 210 863 | 299 273 | 126 290 | 44 |
| Q2 2022 | 1 931 651 | 171 818 | 109 056 | 44 |
| Q1 2022 | 1 708 817 | 230 260 | 126 830 | 40 |
Labour taxes per employee per month
1 241 €
Turnover per employee in the quarter
34 467 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 6 092 182 | 142 635 | 1 424 997 | 2 886 385 | 2 107 192 | 40 |
| 2024 | 5 818 979 | 289 004 | 1 501 874 | 2 924 963 | 2 164 557 | 45 |
| 2023 | 7 732 069 | 365 951 | 1 511 858 | 2 862 231 | 2 025 553 | 45 |
| 2022 | 7 040 655 | 689 518 | 1 240 195 | 2 799 567 | 1 959 602 | 41 |
| 2021 | 4 583 144 | 134 788 | 1 123 412 | 2 116 215 | 1 330 084 | 42 |
| 2020 | 4 416 751 | 99 275 | 1 164 684 | 1 637 322 | 1 245 296 | 48 |
| 2019 | 5 139 095 | 211 197 | 1 153 452 | 1 808 707 | 1 246 021 | 49 |
| 2018 | — | — | — | — | — | 50 |
| 2017 | — | — | — | — | — | 46 |
| 2016 | — | — | — | — | — | 47 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 45 |
| 2010 | — | — | — | — | — | 50 |
| 2009 | — | — | — | — | — | 41 |
| 2008 | — | — | — | — | — | 54 |
| 2007 | — | — | — | — | — | 51 |
| 2006 | — | — | — | — | — | 46 |
| 2005 | — | — | — | — | — | 46 |
| 2004 | — | — | — | — | — | 42 |
| 2003 | — | — | — | — | — | 38 |
| 2002 | — | — | — | — | — | 37 |
| 2001 | — | — | — | — | — | 32 |
| 2000 | — | — | — | — | — | 22 |
| 1999 | — | — | — | — | — | 18 |
| 1998 | — | — | — | — | — | 14 |
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
2.3 %
Net profit / revenue
Return on equity (ROE)
6.8 %
Net profit / equity
Return on assets (ROA)
4.9 %
Net profit / assets
Equity ratio
73.0 %
Equity / assets
Debt ratio
27.0 %
Liabilities / assets
Current ratio
3.10
Current assets / current liabilities
Revenue per employee
152 305 €
Revenue / average full-time employees
Labour cost per employee per month
2 969 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 11 Jun 2026 | Company’s own · audited | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 May 2025 | Company’s own · audited | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 15 May 2024 | Company’s own · audited | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 8 Jun 2023 | Company’s own · audited | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 16 Jun 2022 | Company’s own · audited | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 16 Jun 2021 | Company’s own · audited | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 19 Jun 2020 | Company’s own · audited | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 7 | 30 000 € | Swedbank AS | 15 Sep 2014 – in force |
| 6 | 200 000 EEK | aktsiaselts Hansapank | 2 Jan 2006 – in force |
| 5 | 100 000 EEK | aktsiaselts Hansapank | 2 Jan 2006 – in force |
| 4 | 31 000 € | aktsiaselts Hansapank | 2 Jan 2006 – in force |
Board
- Ago RehandBoard member · since 13 Jul 2009
- Ahti VaresBoard member · since 13 Jul 2009
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Ago RehandNatural person · 7 154 €
- Aare FedjukNatural person · 1 533 €
- Ahti VaresNatural person · 1 533 €
Beneficial owners
- Ago RehandDirect ownership · since 10 Oct 2018
Founders and other persons
- Aare FedjukFounder · 6 000 € · 27 Mar 1998
- Ago RehandFounder · 28 000 € · 27 Mar 1998
- Ahti VaresFounder · 6 000 € · 27 Mar 1998
- Krista LehtsaluAudit firm · 18 Apr 2006
Related companies
Activities (EMTAK)
- 43221Installation, maintenance and repair of heating, ventilation and air conditioning equipment Main
- 25401Forging and shaping metal and powder metallurgy
- 43211Electrical installation work
- 71121Constructional engineering-technical designing and consulting
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20030714 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20030714 / 9 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20030714 / 8 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 20030714 / 7 30 May 2016 |
Amendment under Commercial Code § 525 (2) | In force 30 May 2016 |
||
| K 20030714 / 6 15 Sep 2014 |
Commercial pledge entered | In force 15 Sep 2014 |
||
| K 20030714 / 5 28 Jan 2013 |
Commercial pledge amended | In force 28 Jan 2013 |
||
| K 20030715 / M1 30 Nov 2012 |
Ruling to eliminate deficiencies | 30 Dec 2012 | In force 30 Nov 2012 |
|
| Ä 20030714 / 4 10 Oct 2011 |
Amendment entry | In force 10 Oct 2011 |
||
| Ä 30714 / 3 13 Jul 2009 |
Amendment entry | In force 13 Jul 2009 |
||
| Ä 30714 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 20 Dec 2008 |
||
| Ä 9178 / 5 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 30714 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 30715 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 30715 / 2 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 30715 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 13979 / 7 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 13979 / 6 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 13979 / 5 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data