osaühing Water Level

Active Registry code 11213973 OÜ Kuressaare linn Registered 30 Jan 2006

osaühing Water Level is a OÜ based in Kuressaare linn, registry code 11213973, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €53 198 with 3 employees.

Turnover

53 198 €

↓ 5.1% vs Q2 2026

State taxes

11 974 €

↑ 27.6% vs Q2 2026

Labour taxes

2 269 €

↑ 4.1% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

Turnover · Q3 2026 53 198 €

above 66% of companies

industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee 756 €

above 22% of companies

industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025 162 790 €

above 76% of companies

industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025 32.6 %

above 87% of companies

industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 53 198 € · −5.1% vs Q2 2026 · industry median 25 252 € · above 66% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 756 € · −30.6% vs Q2 2026 · industry median 1 211 € · above 22% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 3 · +50.0% vs Q2 2026

State taxes, € Q3 2026: 11 974 € · +27.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	53 198	11 974	2 269	3
Q2 2026	56 033	9 386	2 180	2
Q1 2026	66 462	5 364	2 458	2
Q4 2025	36 517	9 925	2 324	3
Q3 2025	80 876	9 649	2 398	3
Q2 2025	20 231	4 412	2 157	3
Q1 2025	26 691	4 993	2 225	3
Q4 2024	28 445	2 895	2 347	3
Q3 2024	24 088	4 186	2 317	3
Q2 2024	18 089	1 672	1 745	3
Q1 2024	20 029	2 645	1 800	3
Q4 2023	42 018	4 626	1 775	3
Q3 2023	27 858	3 340	1 661	3
Q2 2023	42 421	5 259	2 003	3
Q1 2023	30 587	3 832	1 573	3
Q4 2022	44 080	3 461	1 904	3
Q3 2022	52 607	4 976	2 965	3
Q2 2022	56 238	2 144	2 473	4
Q1 2022	48 172	8 983	5 187	3

Labour taxes per employee per month

252 €

Turnover per employee in the quarter

17 733 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 162 790 € · +89.8% vs 2024 · industry median 38 239 € · above 76% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 53 126 € · +311.2% vs 2024 · industry median 410 € · above 92% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 32.6 % · +62.0 pp vs the year before · industry median 3.5 % · above 87% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 198 829 € · +29.3% vs 2024

Equity, € thousand 2025: 116 664 € · +83.6% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (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	162 790	53 126	27 642	198 829	116 664	2
2024	85 763	-25 150	25 543	153 777	63 544	2
2023	147 098	16 444	23 709	166 631	88 694	2
2022	186 242	4 905	29 667	170 205	72 250	2
2021	170 304	4 948	33 274	187 915	67 346	2
2020	118 501	-44 679	17 524	175 817	62 398	1
2019	57 887	-9 645	4 388	173 336	107 077	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	5
2016	—	—	—	—	—	9
2015	—	—	—	—	—	7
2014	—	—	—	—	—	8
2013	—	—	—	—	—	7
2012	—	—	—	—	—	8
2011	—	—	—	—	—	8
2010	—	—	—	—	—	9
2009	—	—	—	—	—	8
2008	—	—	—	—	—	10
2007	—	—	—	—	—	12
2006	—	—	—	—	—	8

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

32.6 %

Net profit / revenue

Return on equity (ROE)

45.5 %

Net profit / equity

Return on assets (ROA)

26.7 %

Net profit / assets

Equity ratio

58.7 %

Equity / assets

Debt ratio

41.3 %

Liabilities / assets

Current ratio

3.29

Current assets / current liabilities

Revenue per employee

81 395 €

Revenue / average full-time employees

Labour cost per employee per month

1 152 €

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	22 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	2 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Aug 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	16 Sep 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	6 Nov 2020	Company’s own	e-Äriregister

Board

Kalle Köster
Board member · since 8 Sep 2009

Right of representation

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

Owners

Kalle Köster
Natural person · 1 278 €

50%
Knut Inge Repstad
Natural person · 1 278 €

50%

Beneficial owners

Kalle Köster
Direct ownership · since 24 Oct 2019

Founders and other persons

OÜ Moverum
Founder · 40 000 € · 30 Jan 2006

shared board members, owners or beneficial owners

Activities (EMTAK)

41001Construction of residential and non-residential buildings Main

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30031168 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 30031168 / 8 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30031168 / 7 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 30031168 / 6 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30031168 / 5 6 Jul 2012	Amendment entry	In force 6 Jul 2012	PDF
Ä 30031168 / 4 6 Feb 2012	Amendment entry	In force 6 Feb 2012	PDF
Ä 30031168 / M2 12 Jan 2012	Ruling to eliminate deficiencies	In force 12 Jan 2012	PDF
Ä 31168 / 3 8 Sep 2009	Amendment entry	In force 8 Sep 2009	PDF
Ä 31168 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 3 Dec 2008	PDF
Ä 31168 / M1 3 Sep 2007	Warning of a fine: deficiencies in the annual report	In force 6 Sep 2007	PDF
Ä 95489 / 3 4 May 2006	Registry card closed after a change of district	In force 4 May 2006	PDF
Ä 31168 24 Mar 2006	Registry card opened in the department of the new seat	In force 24 Mar 2006	PDF
Ä 95489 / 2 15 Mar 2006	Note	In force 15 Mar 2006	PDF
Ä 95489 30 Jan 2006	First entry	In force 30 Jan 2006	PDF

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

osaühing Water Level

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

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 14