Osaühing Kõup

Active Registry code 10690276 OÜ Möldri küla Registered 9 Nov 2000

Osaühing Kõup is a OÜ based in Möldri küla, registry code 10690276, status: active. Main activity: Intermediation service activities for real estate activities. According to EMTA, turnover for Q3 2026 was €11 419 with 1 employees.

Turnover

11 419 €

↑ 5.9% vs Q2 2026

State taxes

3 273 €

↓ 12.0% vs Q2 2026

Labour taxes

1 238 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Real estate activities · EMTAK 68

Turnover · Q3 2026 11 419 €

above 44% of companies

industry median 15 029 € · companies in the industry: 7 444
Labour taxes per employee 1 238 €

above 69% of companies

industry median 857 € · companies in the industry: 7 261
Revenue · 2025 45 613 €

above 77% of companies

industry median 13 620 € · companies in the industry: 30 470
Net profit margin · 2025 10.6 %

above 56% of companies

industry median 5.9 % · companies in the industry: 25 042

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 11 419 € · +5.9% vs Q2 2026 · industry median 15 029 € · above 44% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 238 € · +0.0% vs Q2 2026 · industry median 857 € · above 69% of the industry

Company
Industry median

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

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 273 € · −12.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	11 419	3 273	1 238	1
Q2 2026	10 786	3 719	1 238	1
Q1 2026	7 298	2 602	1 216	1
Q4 2025	12 208	3 976	1 173	1
Q3 2025	9 621	3 057	1 396	1
Q2 2025	19 174	5 466	1 534	1
Q1 2025	2 049	1 350	1 412	2
Q4 2024	21 789	5 538	1 314	2
Q3 2024	8 402	2 311	1 244	2
Q2 2024	32 248	7 288	611	2
Q1 2024	1 250	1 173	1 019	2
Q4 2023	11 392	2 641	1 040	2
Q3 2023	3 125	1 072	982	2
Q2 2023	14 692	3 448	979	2
Q1 2023	12 917	3 293	1 121	2
Q4 2022	18 407	3 639	1 013	2
Q3 2022	43 229	4 992	909	2
Q2 2022	5 083	949	1 007	2
Q1 2022	14 723	1 850	465	2

Labour taxes per employee per month

413 €

Turnover per employee in the quarter

11 419 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 45 613 € · −0.9% vs 2024 · industry median 13 620 € · above 77% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 4 836 € · +35.2% vs 2024 · industry median 283 € · above 72% of the industry

Company
Industry median

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

Net profit margin, % 2025: 10.6 % · +2.8 pp vs the year before · industry median 5.9 % · above 56% of the industry

Company
Industry median

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

Assets, € thousand 2025: 235 435 € · +2.1% vs 2024

Equity, € thousand 2025: 231 155 € · +2.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Real estate 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	45 613	4 836	11 543	235 435	231 155	1
2024	46 045	3 577	11 266	230 678	226 319	1
2023	41 083	3 337	10 516	225 651	222 742	2
2022	69 251	23 028	12 786	221 742	219 405	2
2021	58 655	128 512	7 219	199 435	196 377	1
2020	32 287	9 061	5 419	76 787	67 865	1
2019	50 172	15 084	7 653	69 337	58 804	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	1
2003	—	—	—	—	—	1
2001	—	—	—	—	—	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

10.6 %

Net profit / revenue

Return on equity (ROE)

2.1 %

Net profit / equity

Return on assets (ROA)

2.1 %

Net profit / assets

Equity ratio

98.2 %

Equity / assets

Debt ratio

1.8 %

Liabilities / assets

Current ratio

21.88

Current assets / current liabilities

Revenue per employee

45 613 €

Revenue / average full-time employees

Labour cost per employee per month

962 €

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	18 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	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	12 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	21 Sep 2020	Company’s own	e-Äriregister

Board

Viljar Kõiv
Board member · since 9 Nov 2000
Leie Kõiv
Board member · since 27 Jun 2019

Right of representation

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

Owners

Viljar Kõiv
Natural person · 2 556 €

100%

Beneficial owners

Leie Kõiv
Member of a senior management body (management or supervisory board) · since 11 Jul 2021
Viljar Kõiv
Direct ownership · since 11 Jul 2021

Founders and other persons

Enno Õunpuu
Founder · 20 000 € · 9 Nov 2000
Viljar Kõiv
Founder · 20 000 € · 9 Nov 2000

shared board members, owners or beneficial owners

Activities (EMTAK)

68311Intermediation service activities for real estate activities Main

Rulings 13

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30014444 / 10 3 Sep 2023	Amendment entry		In force 3 Sep 2023	PDF
Ä 30014444 / 9 27 Jun 2019	Amendment entry		In force 27 Jun 2019	PDF
Ä 30014444 / 8 14 Feb 2018	Amendment entry		In force 14 Feb 2018	PDF
Ä 30014444 / 7 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30014444 / 6 9 Nov 2011	Amendment entry		In force 9 Nov 2011	PDF
Ä 30014444 / M4 31 Oct 2011	Ruling to eliminate deficiencies		In force 31 Oct 2011	PDF
Ä 30014444 / M3 17 Oct 2011	Ruling to eliminate deficiencies		In force 17 Oct 2011	PDF
Ä 14444 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 14444 / M2 2 Jan 2007	Refund of the state fee		In force 2 Jan 2007	PDF
Ä 14444 / 4 14 Dec 2006	Amendment entry		In force 14 Dec 2006	PDF
Ä 14444 / 3 11 Oct 2005	Amendment entry		In force	PDF
Ä 14444 / M1 15 Sep 2005	Ruling to eliminate deficiencies (to be served)	17 Nov 2005	In force	PDF
Ä 14444 / 2 14 Nov 2003	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 Kõup

Position in the industry Real estate activities · EMTAK 68

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 13