OSAÜHING NIVEK

Active Registry code 10644282 OÜ Viljandi linn Registered 14 Jan 2000
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OSAÜHING NIVEK is a OÜ based in Viljandi linn, registry code 10644282, status: active. Main activity: Holiday villages and camps. According to EMTA, turnover for Q3 2026 was €87 837 with 2 employees.

Turnover
87 837 €
↑ 180.3% vs Q2 2026
State taxes
6 204 €
↑ 19.0% vs Q2 2026
Labour taxes
1 502 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Accommodation · EMTAK 55

  • Turnover · Q3 2026 87 837 €
    industry median 14 459 € · companies in the industry: 1 208
  • Labour taxes per employee 751 €
    industry median 1 201 € · companies in the industry: 654
  • Revenue · 2025 76 612 €
    industry median 12 949 € · companies in the industry: 2 211
  • Net profit margin · 2025 -46.0 %
    industry median 3.6 % · companies in the industry: 1 824

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 87 837 € · +180.3% vs Q2 2026 · industry median 14 459 € · above 81% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 17 984 € Industry median: 7 389 €Q4·23Q1 2024 Company: 5 746 € Industry median: 7 416 €Q2 2024 Company: 34 373 € Industry median: 7 791 €Q2·24Q3 2024 Company: 67 115 € Industry median: 14 961 €Q4 2024 Company: 3 232 € Industry median: 7 272 €Q4·24Q1 2025 Company: 8 316 € Industry median: 5 986 €Q2 2025 Company: 15 572 € Industry median: 6 545 €Q2·25Q3 2025 Company: 54 013 € Industry median: 14 599 €Q4 2025 Company: 1 757 € Industry median: 6 763 €Q4·25Q1 2026 Company: 10 193 € Industry median: 6 419 €Q2 2026 Company: 31 336 € Industry median: 7 564 €Q2·26Q3 2026 Company: 87 837 € Industry median: 14 459 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 3 232 € Industry median: 7 272 €Q1 2025 Company: 8 316 € Industry median: 5 986 €Q1·25Q2 2025 Company: 15 572 € Industry median: 6 545 €Q3 2025 Company: 54 013 € Industry median: 14 599 €Q3·25Q4 2025 Company: 1 757 € Industry median: 6 763 €Q1 2026 Company: 10 193 € Industry median: 6 419 €Q1·26Q2 2026 Company: 31 336 € Industry median: 7 564 €Q3 2026 Company: 87 837 € Industry median: 14 459 €Q3·26
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 751 € · +0.0% vs Q2 2026 · industry median 1 201 € · above 23% of the industry
02505007501 0001 250Q4 2023 Company: 152 € Industry median: 899 €Q4·23Q1 2024 Company: 521 € Industry median: 932 €Q2 2024 Company: 622 € Industry median: 860 €Q2·24Q3 2024 Company: 706 € Industry median: 1 068 €Q4 2024 Company: 706 € Industry median: 1 035 €Q4·24Q1 2025 Company: 736 € Industry median: 1 046 €Q2 2025 Company: 751 € Industry median: 976 €Q2·25Q3 2025 Company: 751 € Industry median: 1 126 €Q4 2025 Company: 751 € Industry median: 1 126 €Q4·25Q1 2026 Company: 751 € Industry median: 1 105 €Q2 2026 Company: 751 € Industry median: 970 €Q2·26Q3 2026 Company: 751 € Industry median: 1 201 €Q3·2602505007501 0001 250Q4 2024 Company: 706 € Industry median: 1 035 €Q1 2025 Company: 736 € Industry median: 1 046 €Q1·25Q2 2025 Company: 751 € Industry median: 976 €Q3 2025 Company: 751 € Industry median: 1 126 €Q3·25Q4 2025 Company: 751 € Industry median: 1 126 €Q1 2026 Company: 751 € Industry median: 1 105 €Q1·26Q2 2026 Company: 751 € Industry median: 970 €Q3 2026 Company: 751 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 6 204 € · +19.0% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 2 839 €Q2·24Q3 2024 Company: 3 485 €Q4 2024 Company: 1 992 €Q4·24Q1 2025 Company: 2 429 €Q2 2025 Company: 2 128 €Q2·25Q3 2025 Company: 4 807 €Q4 2025 Company: 2 650 €Q4·25Q1 2026 Company: 2 716 €Q2 2026 Company: 5 213 €Q2·26Q3 2026 Company: 6 204 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 1 992 €Q1 2025 Company: 2 429 €Q1·25Q2 2025 Company: 2 128 €Q3 2025 Company: 4 807 €Q3·25Q4 2025 Company: 2 650 €Q1 2026 Company: 2 716 €Q1·26Q2 2026 Company: 5 213 €Q3 2026 Company: 6 204 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 87 837 6 204 1 502 2
Q2 2026 31 336 5 213 1 502 2
Q1 2026 10 193 2 716 1 502 2
Q4 2025 1 757 2 650 1 502 2
Q3 2025 54 013 4 807 1 502 2
Q2 2025 15 572 2 128 1 502 2
Q1 2025 8 316 2 429 1 472 2
Q4 2024 3 232 1 992 1 412 2
Q3 2024 67 115 3 485 1 412 2
Q2 2024 34 373 2 839 1 244 2
Q1 2024 5 746 — 1 042 2
Q4 2023 17 984 — 303 2
Q3 2023 86 348 3 856 303 2
Q2 2023 52 582 5 450 303 2
Q1 2023 9 904 1 064 303 2
Q4 2022 4 085 870 303 2
Q3 2022 105 546 5 744 303 2
Q2 2022 29 724 1 698 303 2
Q1 2022 36 207 7 089 303 2
Labour taxes per employee per month
250 €
Turnover per employee in the quarter
43 919 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 76 612 € · −32.6% vs 2024 · industry median 12 949 € · above 84% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 130 977 € Industry median: 15 027 €20192020 Company: 72 246 € Industry median: 11 705 €20202021 Company: 118 499 € Industry median: 12 221 €20212022 Company: 148 122 € Industry median: 14 348 €20222023 Company: 166 127 € Industry median: 13 864 €20232024 Company: 113 638 € Industry median: 13 526 €20242025 Company: 76 612 € Industry median: 12 949 €20250501001502002018 Company: — Industry median: —2019 Company: 130 977 € Industry median: 15 027 €20192020 Company: 72 246 € Industry median: 11 705 €2021 Company: 118 499 € Industry median: 12 221 €20212022 Company: 148 122 € Industry median: 14 348 €2023 Company: 166 127 € Industry median: 13 864 €20232024 Company: 113 638 € Industry median: 13 526 €2025 Company: 76 612 € Industry median: 12 949 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -35 228 € · −102.5% vs 2024 · industry median 94 € · above 2% of the industry
-40 000-20 000020 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15 032 € Industry median: 772 €20192020 Company: -23 683 € Industry median: 0 €20202021 Company: -15 911 € Industry median: 231 €20212022 Company: 18 930 € Industry median: 294 €20222023 Company: 25 536 € Industry median: 140 €20232024 Company: -17 394 € Industry median: 178 €20242025 Company: -35 228 € Industry median: 94 €2025-40 000-20 000020 00040 0002018 Company: — Industry median: —2019 Company: 15 032 € Industry median: 772 €20192020 Company: -23 683 € Industry median: 0 €2021 Company: -15 911 € Industry median: 231 €20212022 Company: 18 930 € Industry median: 294 €2023 Company: 25 536 € Industry median: 140 €20232024 Company: -17 394 € Industry median: 178 €2025 Company: -35 228 € Industry median: 94 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -46.0 % · −30.7 pp vs the year before · industry median 3.6 % · above 14% of the industry
-60-40-200202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11.5 % Industry median: 8.0 %20192020 Company: -32.8 % Industry median: 2.7 %20202021 Company: -13.4 % Industry median: 8.0 %20212022 Company: 12.8 % Industry median: 7.6 %20222023 Company: 15.4 % Industry median: 5.0 %20232024 Company: -15.3 % Industry median: 5.5 %20242025 Company: -46.0 % Industry median: 3.6 %2025-60-40-200202018 Company: — Industry median: —2019 Company: 11.5 % Industry median: 8.0 %20192020 Company: -32.8 % Industry median: 2.7 %2021 Company: -13.4 % Industry median: 8.0 %20212022 Company: 12.8 % Industry median: 7.6 %2023 Company: 15.4 % Industry median: 5.0 %20232024 Company: -15.3 % Industry median: 5.5 %2025 Company: -46.0 % Industry median: 3.6 %2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 632 917 € · −5.9% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 715 682 €20192020 Company: 692 479 €20202021 Company: 693 994 €20212022 Company: 658 180 €20222023 Company: 688 065 €20232024 Company: 672 397 €20242025 Company: 632 917 €202502004006008002018 Company: —2019 Company: 715 682 €20192020 Company: 692 479 €2021 Company: 693 994 €20212022 Company: 658 180 €2023 Company: 688 065 €20232024 Company: 672 397 €2025 Company: 632 917 €2025
Equity, € thousand 2025: 170 069 € · −17.2% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 217 819 €20192020 Company: 194 136 €20202021 Company: 178 225 €20212022 Company: 197 155 €20222023 Company: 222 691 €20232024 Company: 205 297 €20242025 Company: 170 069 €20250501001502002502018 Company: —2019 Company: 217 819 €20192020 Company: 194 136 €2021 Company: 178 225 €20212022 Company: 197 155 €2023 Company: 222 691 €20232024 Company: 205 297 €2025 Company: 170 069 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 22019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 22023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Accommodation (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 76 612 -35 228 14 409 632 917 170 069 1
2024 113 638 -17 394 14 181 672 397 205 297 1
2023 166 127 25 536 3 011 688 065 222 691 1
2022 148 122 18 930 3 011 658 180 197 155 1
2021 118 499 -15 911 3 011 693 994 178 225 1
2020 72 246 -23 683 3 345 692 479 194 136 1
2019 130 977 15 032 4 354 715 682 217 819 1
2018 — — — — — 2
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 5
2014 — — — — — 2
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 0
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 2
2007 — — — — — 2
2006 — — — — — 2
2005 — — — — — 3
2004 — — — — — 3
2003 — — — — — 3
2002 — — — — — 4
2001 — — — — — 5
2000 — — — — — 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
-46.0 %
Net profit / revenue
Return on equity (ROE)
-20.7 %
Net profit / equity
Return on assets (ROA)
-5.6 %
Net profit / assets
Equity ratio
26.9 %
Equity / assets
Debt ratio
73.1 %
Liabilities / assets
Current ratio
11.81
Current assets / current liabilities
Revenue per employee
76 612 €
Revenue / average full-time employees
Labour cost per employee per month
1 201 €
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 17 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 2 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 20 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 31 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Priit Viira
    Over 50% of voting rights in the consolidated entity · since 10 Sep 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 55203Holiday villages and camps Main
  • 35141Distribution of electricity
Rulings
Number, date Title Deadline State Document
Ä 20033042 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20033042 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20033042 / 6
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20033042 / 5
27 May 2014
Amendment entry In force
27 May 2014
PDF
Ä 20033042 / 4
5 Mar 2012
Amendment entry In force
5 Mar 2012
PDF
Ä 20033042 / M4
20 Jan 2012
Ruling to eliminate deficiencies 20 Mar 2012 In force
20 Jan 2012
PDF
Ä 20033042 / M3
13 Dec 2011
Ruling to eliminate deficiencies 13 Feb 2012 In force
13 Dec 2011
PDF
Ä 20033042 / 3
6 May 2010
Amendment entry In force
6 May 2010
PDF
Ä 20033042 / M2
5 May 2010
Ruling to eliminate deficiencies 25 May 2010 In force
5 May 2010
PDF
Ä 33042 / 2
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 33042 / M1
24 Mar 2008
Warning of a fine: deficiencies in the annual report 27 May 2008 Deficiencies eliminated
28 Mar 2008
PDF
Ä 33042
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF
Ä 13360 / 2
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF

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