OÜ Art Spell is a OÜ based in Tartu linn, registry code 11316574, status: active. Main activity: Rental and operating of own or leased real estate. Its annual report for 2025 shows revenue of €21 834 and 1 employees.
Turnover
—
State taxes
877 €
↑ 0.0%vs Q2 2026
Labour taxes
928 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Real estate activities · EMTAK 68
Labour taxes per employee928 €
above 54% of companies
industry median 857 € · companies in the industry: 7 261
Revenue · 202521 834 €
above 61% of companies
industry median 13 620 € · companies in the industry: 30 470
Net profit margin · 2025-19.8 %
above 13% of companies
industry median 5.9 % · companies in the industry: 25 042
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 928 € · +0.0% vs Q2 2026 · industry median 857 € · above 54% 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 877 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
877
928
1
Q2 2026
—
877
928
1
Q1 2026
—
855
904
1
Q4 2025
—
812
860
1
Q3 2025
—
812
860
1
Q2 2025
—
812
860
1
Q1 2025
—
780
828
1
Q4 2024
—
56
59
1
Q3 2024
—
718
766
1
Q2 2024
—
718
766
1
Q1 2024
—
698
746
1
Q4 2023
—
658
706
1
Q3 2023
—
658
706
1
Q2 2023
—
658
706
1
Q1 2023
—
628
668
1
Q4 2022
—
578
615
1
Q3 2022
—
578
615
1
Q2 2022
—
578
615
1
Q1 2022
—
578
615
1
Labour taxes per employee per month
309 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 21 834 € · −26.7% vs 2024 · industry median 13 620 € · above 61% 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, € 2025: -4 324 € · −176.2% vs 2024 · industry median 283 € · above 12% 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: -19.8 % · −38.8 pp vs the year before · industry median 5.9 % · above 13% 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, € 2025: 49 618 € · −9.4% vs 2024Equity, € 2025: 24 978 € · −14.8% vs 2024Employees2025: 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
21 834
-4 324
11 308
49 618
24 978
1
2024
29 804
5 671
8 493
54 766
29 301
1
2023
29 631
5 243
10 691
51 571
23 814
1
2022
27 625
5 869
8 482
46 878
18 571
1
2021
26 482
5 882
8 409
40 004
12 702
0
2020
19 985
-2 479
8 268
32 332
6 820
0
2019
21 232
1 197
8 011
34 829
9 299
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
0
2008
—
—
—
—
—
1
2007
—
—
—
—
—
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
-19.8 %
Net profit / revenue
Return on equity (ROE)
-17.3 %
Net profit / equity
Return on assets (ROA)
-8.7 %
Net profit / assets
Equity ratio
50.3 %
Equity / assets
Debt ratio
49.7 %
Liabilities / assets
Current ratio
1.13
Current assets / current liabilities
Revenue per employee
21 834 €
Revenue / average full-time employees
Labour cost per employee per month
942 €
Labour costs / employees / 12 months (incl. employer taxes)
