Circinus Viimistlus OÜ

Active Registry code 11286956 OÜ Tartu linn Registered 11 Sep 2006
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Circinus Viimistlus OÜ is a OÜ based in Tartu linn, registry code 11286956, status: active. Main activity: Construction of residential and non-residential buildings. Its annual report for 2025 shows revenue of €31 292 and 1 employees.

Turnover
—
State taxes
2 324 €
↓ 15.4% vs Q2 2026
Labour taxes
2 588 €
↓ 13.9% vs Q2 2026
Employees
2
±0 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

  • Labour taxes per employee 1 294 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 31 292 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 -11.5 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 294 € · −13.9% vs Q2 2026 · industry median 1 211 € · above 54% of the industry
05001 0001 5002 000Q4 2023 Company: 668 € Industry median: 1 145 €Q4·23Q1 2024 Company: 878 € Industry median: 1 097 €Q2 2024 Company: 899 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 111 € Industry median: 1 142 €Q4 2024 Company: 1 148 € Industry median: 1 179 €Q4·24Q1 2025 Company: 863 € Industry median: 1 188 €Q2 2025 Company: 784 € Industry median: 1 149 €Q2·25Q3 2025 Company: 784 € Industry median: 1 208 €Q4 2025 Company: 1 109 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 031 € Industry median: 1 183 €Q2 2026 Company: 1 503 € Industry median: 1 166 €Q2·26Q3 2026 Company: 1 294 € Industry median: 1 211 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 148 € Industry median: 1 179 €Q1 2025 Company: 863 € Industry median: 1 188 €Q1·25Q2 2025 Company: 784 € Industry median: 1 149 €Q3 2025 Company: 784 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 109 € Industry median: 1 254 €Q1 2026 Company: 1 031 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 503 € Industry median: 1 166 €Q3 2026 Company: 1 294 € Industry median: 1 211 €Q3·26
  • 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: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 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: 2 324 € · −15.4% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 589 €Q4·23Q1 2024 Company: 780 €Q2 2024 Company: 799 €Q2·24Q3 2024 Company: 995 €Q4 2024 Company: 2 087 €Q4·24Q1 2025 Company: 1 574 €Q2 2025 Company: 1 458 €Q2·25Q3 2025 Company: 1 417 €Q4 2025 Company: 2 052 €Q4·25Q1 2026 Company: 1 849 €Q2 2026 Company: 2 747 €Q2·26Q3 2026 Company: 2 324 €Q3·2601 0002 0003 000Q4 2024 Company: 2 087 €Q1 2025 Company: 1 574 €Q1·25Q2 2025 Company: 1 458 €Q3 2025 Company: 1 417 €Q3·25Q4 2025 Company: 2 052 €Q1 2026 Company: 1 849 €Q1·26Q2 2026 Company: 2 747 €Q3 2026 Company: 2 324 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 2 324 2 588 2
Q2 2026 — 2 747 3 005 2
Q1 2026 — 1 849 2 062 2
Q4 2025 — 2 052 2 218 2
Q3 2025 — 1 417 1 567 2
Q2 2025 — 1 458 1 568 2
Q1 2025 — 1 574 1 726 2
Q4 2024 — 2 087 2 296 2
Q3 2024 — 995 1 111 1
Q2 2024 — 799 899 1
Q1 2024 — 780 878 1
Q4 2023 — 589 668 1
Q3 2023 — 647 734 1
Q2 2023 — — — 1
Q1 2023 — 526 587 1
Q4 2022 — 805 898 1
Q3 2022 — 735 826 1
Q2 2022 — 866 964 1
Q1 2022 — 274 310 1
Labour taxes per employee per month
431 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 31 292 € · −1.3% vs 2024 · industry median 38 239 € · above 45% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11 730 € Industry median: 38 887 €20192020 Company: 14 296 € Industry median: 35 421 €20202021 Company: 12 490 € Industry median: 38 300 €20212022 Company: 22 793 € Industry median: 39 550 €20222023 Company: 27 080 € Industry median: 37 270 €20232024 Company: 31 698 € Industry median: 37 693 €20242025 Company: 31 292 € Industry median: 38 239 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 11 730 € Industry median: 38 887 €20192020 Company: 14 296 € Industry median: 35 421 €2021 Company: 12 490 € Industry median: 38 300 €20212022 Company: 22 793 € Industry median: 39 550 €2023 Company: 27 080 € Industry median: 37 270 €20232024 Company: 31 698 € Industry median: 37 693 €2025 Company: 31 292 € Industry median: 38 239 €2025
  • 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: -3 595 € · −427.1% vs 2024 · industry median 411 € · above 17% of the industry
-4 000-2 00002 0004 0006 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 € Industry median: 643 €20192020 Company: 4 813 € Industry median: 281 €20202021 Company: 1 € Industry median: 315 €20212022 Company: 4 € Industry median: 398 €20222023 Company: 2 € Industry median: 253 €20232024 Company: -682 € Industry median: 108 €20242025 Company: -3 595 € Industry median: 411 €2025-4 000-2 00002 0004 0006 0002018 Company: — Industry median: —2019 Company: 1 € Industry median: 643 €20192020 Company: 4 813 € Industry median: 281 €2021 Company: 1 € Industry median: 315 €20212022 Company: 4 € Industry median: 398 €2023 Company: 2 € Industry median: 253 €20232024 Company: -682 € Industry median: 108 €2025 Company: -3 595 € Industry median: 411 €2025
  • 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: -11.5 % · −9.3 pp vs the year before · industry median 3.5 % · above 16% of the industry
-20-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.0 % Industry median: 4.5 %20192020 Company: 33.7 % Industry median: 4.0 %20202021 Company: 0.0 % Industry median: 3.8 %20212022 Company: 0.0 % Industry median: 3.9 %20222023 Company: 0.0 % Industry median: 3.9 %20232024 Company: -2.2 % Industry median: 2.8 %20242025 Company: -11.5 % Industry median: 3.5 %2025-20-100102030402018 Company: — Industry median: —2019 Company: 0.0 % Industry median: 4.5 %20192020 Company: 33.7 % Industry median: 4.0 %2021 Company: 0.0 % Industry median: 3.8 %20212022 Company: 0.0 % Industry median: 3.9 %2023 Company: 0.0 % Industry median: 3.9 %20232024 Company: -2.2 % Industry median: 2.8 %2025 Company: -11.5 % Industry median: 3.5 %2025
  • 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, € 2025: 4 953 € · −28.1% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 €20192020 Company: 4 613 €20202021 Company: 2 557 €20212022 Company: 6 328 €20222023 Company: 7 066 €20232024 Company: 6 885 €20242025 Company: 4 953 €202502 0004 0006 0008 0002018 Company: —2019 Company: 1 €20192020 Company: 4 613 €2021 Company: 2 557 €20212022 Company: 6 328 €2023 Company: 7 066 €20232024 Company: 6 885 €2025 Company: 4 953 €2025
Equity, € 2025: 1 303 € · −73.4% vs 2024
02 0004 0006 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 €20192020 Company: 4 613 €20202021 Company: 2 557 €20212022 Company: 2 560 €20222023 Company: 5 580 €20232024 Company: 4 898 €20242025 Company: 1 303 €202502 0004 0006 0002018 Company: —2019 Company: 1 €20192020 Company: 4 613 €2021 Company: 2 557 €20212022 Company: 2 560 €2023 Company: 5 580 €20232024 Company: 4 898 €2025 Company: 1 303 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
01232016 Company: 1 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 1 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02018 Company: 1 Industry median: 22019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • 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 31 292 -3 595 21 822 4 953 1 303 1
2024 31 698 -682 16 289 6 885 4 898 1
2023 27 080 2 9 526 7 066 5 580 1
2022 22 793 4 9 232 6 328 2 560 1
2021 12 490 1 9 954 2 557 2 557 1
2020 14 296 4 813 8 400 4 613 4 613 1
2019 11 730 1 5 433 1 1 1
2018 — — — — — 1
2017 — — — — — 3
2016 — — — — — 1
2015 — — — — — 3
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 2

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
-11.5 %
Net profit / revenue
Return on equity (ROE)
-275.9 %
Net profit / equity
Return on assets (ROA)
-72.6 %
Net profit / assets
Equity ratio
26.3 %
Equity / assets
Debt ratio
73.7 %
Liabilities / assets
Current ratio
0.83
Current assets / current liabilities
Revenue per employee
31 292 €
Revenue / average full-time employees
Labour cost per employee per month
1 819 €
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 e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 1 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 11 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 22 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 7 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 4 Mar 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 12 Jun 2020 Company’s own e-Äriregister

Board

  • Alar Asso
    Board member · since 21 Feb 2024

Right of representation

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

Owners

  • Alar Asso
    Natural person · 40 000 €

Beneficial owners

  • Alar Asso
    Direct ownership · since 15 Feb 2024

Founders and other persons

  • Alar Asso
    Founder · 13 400 € · 3 Aug 2006
  • Alvar Asso
    Founder · 13 300 € · 3 Aug 2006
  • Risto Asso
    Founder · 13 300 € · 3 Aug 2006
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 20036453 / 9
21 Feb 2024
Amendment entry In force
21 Feb 2024
PDF
Ä 20036453 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20036453 / M3
7 Mar 2022
Ruling to eliminate deficiencies in the annual report 6 Apr 2022 Deficiencies eliminated
7 Mar 2022
PDF
Ä 20036453 / M2
8 Nov 2019
Procedural ruling 8 Dec 2019 In force
8 Nov 2019
PDF
Ä 20036453 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20036453 / 6
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20036453 / 5
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20036453 / 4
18 Jul 2016
Amendment under Commercial Code § 525 (2) In force
18 Jul 2016
PDF
Ä 20036453 / 3
10 Oct 2011
Deletion of activities from the registry card In force
10 Oct 2011
PDF
Ä 36453 / M1
11 Nov 2008
Warning of a fine: annual report not filed 4 Jan 2009 Deficiencies eliminated
27 Jul 2009
PDF
Ä 36453 / 2
15 Oct 2007
Amendment entry In force
15 Oct 2007
PDF
Ä 36453
11 Sep 2006
First entry In force
11 Sep 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data