Osaühing BISTON

Active Registry code 10587683 OÜ Vaela küla Registered 21 Oct 1999

Osaühing BISTON is a OÜ based in Vaela küla, registry code 10587683, status: active. Main activity: Wholesale of sanitary equipment and building materials n.e.c. According to EMTA, turnover for Q3 2026 was €2 060 894 with 31 employees.

Turnover

2 060 894 €

↑ 6.8% vs Q2 2026

State taxes

410 848 €

↑ 12.6% vs Q2 2026

Labour taxes

102 746 €

↑ 5.0% 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 2.1 mn €

above 92% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 3 314 €

above 69% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 6.4 mn €

above 98% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 2.8 %

above 51% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 2 060 894 € · +6.8% vs Q2 2026 · industry median 60 065 € · 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.

Labour taxes per employee, € Q3 2026: 3 314 € · +5.0% vs Q2 2026 · industry median 2 104 € · above 69% 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: 31 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 410 848 € · +12.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	2 060 894	410 848	102 746	31
Q2 2026	1 930 116	364 939	97 865	31
Q1 2026	1 689 785	301 359	102 240	31
Q4 2025	1 926 718	372 785	106 057	32
Q3 2025	2 147 611	314 515	116 072	32
Q2 2025	2 115 599	168 344	109 391	31
Q1 2025	1 931 198	128 862	94 871	33
Q4 2024	1 917 142	180 881	93 205	33
Q3 2024	2 248 110	304 102	91 742	33
Q2 2024	2 163 894	339 232	91 836	33
Q1 2024	1 927 466	348 642	96 576	33
Q4 2023	2 068 298	209 340	92 867	34
Q3 2023	2 183 032	358 255	95 150	33
Q2 2023	2 352 101	359 243	94 677	34
Q1 2023	1 990 935	335 343	95 354	35
Q4 2022	2 328 441	367 448	95 360	35
Q3 2022	2 062 004	337 457	88 298	35
Q2 2022	2 565 148	376 990	82 115	35
Q1 2022	2 047 548	334 828	90 445	35

Labour taxes per employee per month

1 105 €

Turnover per employee in the quarter

66 480 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 6 383 500 € · −5.7% vs 2024 · industry median 63 691 € · 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, € thousand 2025: 181 770 € · −67.2% vs 2024 · industry median 127 € · 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.

Net profit margin, % 2025: 2.8 % · −5.3 pp vs the year before · industry median 2.7 % · above 51% 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: 11 053 250 € · +20.4% vs 2024

Equity, € thousand 2025: 7 947 590 € · +2.3% vs 2024

Employees 2025: 32 · +0.0% vs 2024 · industry median 2 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	6 383 500	181 770	1 022 997	11 053 250	7 947 590	32
2024	6 768 773	554 258	954 487	9 182 517	7 765 820	32
2023	6 972 751	513 971	943 615	7 736 765	7 211 562	32
2022	7 709 051	653 532	891 922	7 329 079	6 778 236	34
2021	6 813 476	485 853	883 162	6 891 486	6 211 565	34
2020	7 813 500	353 670	857 454	6 488 398	5 806 288	34
2019	6 340 628	451 744	742 222	6 248 296	5 560 618	37
2018	—	—	—	—	—	34
2017	—	—	—	—	—	33
2016	—	—	—	—	—	33
2015	—	—	—	—	—	26
2014	—	—	—	—	—	24
2013	—	—	—	—	—	24
2012	—	—	—	—	—	21
2011	—	—	—	—	—	17
2010	—	—	—	—	—	16
2009	—	—	—	—	—	0
2008	—	—	—	—	—	15
2007	—	—	—	—	—	14
2006	—	—	—	—	—	9
2005	—	—	—	—	—	6
2004	—	—	—	—	—	5
2003	—	—	—	—	—	3
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0
2000	—	—	—	—	—	0

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

2.8 %

Net profit / revenue

Return on equity (ROE)

2.3 %

Net profit / equity

Return on assets (ROA)

1.6 %

Net profit / assets

Equity ratio

71.9 %

Equity / assets

Debt ratio

28.1 %

Liabilities / assets

Current ratio

6.53

Current assets / current liabilities

Revenue per employee

199 484 €

Revenue / average full-time employees

Labour cost per employee per month

2 664 €

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	29 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	21 Jun 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	18 Jun 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	24 Jul 2020	Company’s own · audited	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
3	2 900 000 €	AS LHV Pank	9 Sep 2024 – in force

Board

Kalev Kõrtsmik
Board member · since 21 Oct 1999
Taivo Hürden
Board member · since 5 Jul 2001
Allar Mihkelson
Board member · since 17 Sep 2004

Right of representation

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

Owners

Taivo Hürden
Natural person · 894 €

33.33%
Kalev Kõrtsmik
Natural person · 894 €

33.33%
Allar Mihkelson
Natural person · 894 €

33.33%

Beneficial owners

Allar Mihkelson
Direct ownership · since 20 Sep 2018
Kalev Kõrtsmik
Direct ownership · since 20 Sep 2018
Taivo Hürden
Direct ownership · since 20 Sep 2018

Founders and other persons

Aarre Allan Kallio
Founder · 14 000 € · 21 Oct 1999
Kalev Kõrtsmik
Founder · 14 000 € · 21 Oct 1999
Peep Koitlepp
Founder · 14 000 € · 21 Oct 1999
Audiitorbüroo Maalinn OÜ
Audit firm · 18 Dec 2025

shared board members, owners or beneficial owners

Activities (EMTAK)

46832Wholesale of sanitary equipment and building materials n.e.c Main
52311Intermediation service activities for freight transportation
68201Rental and operating of own or leased real estate
69202Bookkeeping, tax consulting
77111Rental and leasing of cars and light motor vehicles (with a maximum permissible weight up to 3,5 tons)

Rulings 15

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10043884 / 15 26 May 2025	Amendment entry		In force 26 May 2025	PDF
Ä 10043884 / M1 19 May 2025	Ruling to eliminate deficiencies	4 Jun 2025	Deficiencies eliminated 26 May 2025	PDF
K 10043884 / 14 9 Sep 2024	Commercial pledge entered		In force 9 Sep 2024	PDF
Ä 10043884 / 13 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10043884 / 12 6 Oct 2020	Amendment entry		In force 6 Oct 2020	PDF
K 10043884 / 11 22 Mar 2019	Commercial pledge deleted		In force 22 Mar 2019	PDF
K 10043884 / 10 22 Mar 2019	Commercial pledge deleted		In force 22 Mar 2019	PDF
Ä 10043884 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10043884 / 8 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10043884 / 7 13 Jun 2014	Amendment under Commercial Code § 525 (2)		In force 13 Jun 2014	PDF
Ä 10043884 / 6 15 Nov 2011	Amendment entry		In force 15 Nov 2011	PDF
Ä 43884 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 17 Dec 2008	PDF
K 84695 / 2 24 Nov 2006	Commercial pledge entered		In force 27 Nov 2006	PDF
K 84695 3 Dec 2004	Commercial pledge entered		In force	PDF
Ä 43884 / 4 16 Sep 2004	Amendment entry		In force	PDF

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

Osaühing BISTON

Position in the industry Wholesale trade · EMTAK 46

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 15