OSAÜHING Bressaan

Active Registry code 11324912 OÜ Võru linn Registered 22 Nov 2006
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OSAÜHING Bressaan is a OÜ based in Võru linn, registry code 11324912, status: active. Main activity: Nail technician services. According to EMTA, turnover for Q3 2026 was €2 916 with 1 employees.

Turnover
2 916 €
↑ 6.2% vs Q2 2026
State taxes
958 €
↑ 7.9% vs Q2 2026
Labour taxes
531 €
↑ 4.5% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

  • Turnover · Q3 2026 2 916 €
    industry median 10 820 € · companies in the industry: 1 571
  • Labour taxes per employee 531 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 12 611 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 0.7 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 2 916 € · +6.2% vs Q2 2026 · industry median 10 820 € · above 22% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 3 646 € Industry median: 10 113 €Q4·23Q1 2024 Company: 3 627 € Industry median: 9 587 €Q2 2024 Company: 3 439 € Industry median: 10 155 €Q2·24Q3 2024 Company: 2 943 € Industry median: 10 861 €Q4 2024 Company: 3 574 € Industry median: 10 724 €Q4·24Q1 2025 Company: 2 361 € Industry median: 10 117 €Q2 2025 Company: 3 205 € Industry median: 10 474 €Q2·25Q3 2025 Company: 3 169 € Industry median: 10 767 €Q4 2025 Company: 3 545 € Industry median: 10 574 €Q4·25Q1 2026 Company: 2 960 € Industry median: 10 260 €Q2 2026 Company: 2 745 € Industry median: 10 309 €Q2·26Q3 2026 Company: 2 916 € Industry median: 10 820 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 3 574 € Industry median: 10 724 €Q1 2025 Company: 2 361 € Industry median: 10 117 €Q1·25Q2 2025 Company: 3 205 € Industry median: 10 474 €Q3 2025 Company: 3 169 € Industry median: 10 767 €Q3·25Q4 2025 Company: 3 545 € Industry median: 10 574 €Q1 2026 Company: 2 960 € Industry median: 10 260 €Q1·26Q2 2026 Company: 2 745 € Industry median: 10 309 €Q3 2026 Company: 2 916 € Industry median: 10 820 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 531 € · +4.5% vs Q2 2026 · industry median 969 € · above 25% of the industry
02004006008001 000Q4 2023 Company: 407 € Industry median: 734 €Q4·23Q1 2024 Company: 425 € Industry median: 769 €Q2 2024 Company: 460 € Industry median: 806 €Q2·24Q3 2024 Company: 460 € Industry median: 806 €Q4 2024 Company: 460 € Industry median: 806 €Q4·24Q1 2025 Company: 472 € Industry median: 863 €Q2 2025 Company: 497 € Industry median: 899 €Q2·25Q3 2025 Company: 543 € Industry median: 922 €Q4 2025 Company: 497 € Industry median: 903 €Q4·25Q1 2026 Company: 497 € Industry median: 921 €Q2 2026 Company: 508 € Industry median: 937 €Q2·26Q3 2026 Company: 531 € Industry median: 969 €Q3·2602004006008001 000Q4 2024 Company: 460 € Industry median: 806 €Q1 2025 Company: 472 € Industry median: 863 €Q1·25Q2 2025 Company: 497 € Industry median: 899 €Q3 2025 Company: 543 € Industry median: 922 €Q3·25Q4 2025 Company: 497 € Industry median: 903 €Q1 2026 Company: 497 € Industry median: 921 €Q1·26Q2 2026 Company: 508 € Industry median: 937 €Q3 2026 Company: 531 € Industry median: 969 €Q3·26
  • Company
  • Industry median

Industry: Personal service 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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 958 € · +7.9% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 709 €Q4·23Q1 2024 Company: 878 €Q2 2024 Company: 791 €Q2·24Q3 2024 Company: 813 €Q4 2024 Company: 813 €Q4·24Q1 2025 Company: 708 €Q2 2025 Company: 877 €Q2·25Q3 2025 Company: 803 €Q4 2025 Company: 1 118 €Q4·25Q1 2026 Company: 923 €Q2 2026 Company: 888 €Q2·26Q3 2026 Company: 958 €Q3·2602505007501 0001 250Q4 2024 Company: 813 €Q1 2025 Company: 708 €Q1·25Q2 2025 Company: 877 €Q3 2025 Company: 803 €Q3·25Q4 2025 Company: 1 118 €Q1 2026 Company: 923 €Q1·26Q2 2026 Company: 888 €Q3 2026 Company: 958 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 2 916 958 531 1
Q2 2026 2 745 888 508 1
Q1 2026 2 960 923 497 1
Q4 2025 3 545 1 118 497 1
Q3 2025 3 169 803 543 1
Q2 2025 3 205 877 497 1
Q1 2025 2 361 708 472 1
Q4 2024 3 574 813 460 1
Q3 2024 2 943 813 460 1
Q2 2024 3 439 791 460 1
Q1 2024 3 627 878 425 1
Q4 2023 3 646 709 407 1
Q3 2023 2 570 650 407 1
Q2 2023 3 000 672 407 1
Q1 2023 4 050 680 341 1
Q4 2022 3 333 631 367 1
Q3 2022 2 542 573 367 1
Q2 2022 5 042 800 367 1
Q1 2022 2 308 596 286 1
Labour taxes per employee per month
177 €
Turnover per employee in the quarter
2 916 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 12 611 € · +1.7% vs 2024 · industry median 8 249 € · above 59% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 645 € Industry median: 6 817 €20192020 Company: 4 047 € Industry median: 5 869 €20202021 Company: 8 108 € Industry median: 6 379 €20212022 Company: 13 125 € Industry median: 6 970 €20222023 Company: 14 179 € Industry median: 7 275 €20232024 Company: 12 404 € Industry median: 7 630 €20242025 Company: 12 611 € Industry median: 8 249 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 3 645 € Industry median: 6 817 €20192020 Company: 4 047 € Industry median: 5 869 €2021 Company: 8 108 € Industry median: 6 379 €20212022 Company: 13 125 € Industry median: 6 970 €2023 Company: 14 179 € Industry median: 7 275 €20232024 Company: 12 404 € Industry median: 7 630 €2025 Company: 12 611 € Industry median: 8 249 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 85 € · −16.7% vs 2024 · industry median 29 € · above 56% of the industry
-1 500-1 000-50005002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 245 € Industry median: 67 €20192020 Company: -1 279 € Industry median: 24 €20202021 Company: 11 € Industry median: 45 €20212022 Company: 2 € Industry median: 47 €20222023 Company: 59 € Industry median: 38 €20232024 Company: 102 € Industry median: 26 €20242025 Company: 85 € Industry median: 29 €2025-1 500-1 000-50005002018 Company: — Industry median: —2019 Company: 245 € Industry median: 67 €20192020 Company: -1 279 € Industry median: 24 €2021 Company: 11 € Industry median: 45 €20212022 Company: 2 € Industry median: 47 €2023 Company: 59 € Industry median: 38 €20232024 Company: 102 € Industry median: 26 €2025 Company: 85 € Industry median: 29 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 0.7 % · −0.1 pp vs the year before · industry median 1.5 % · above 43% of the industry
-40-30-20-100102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 6.7 % Industry median: 2.8 %20192020 Company: -31.6 % Industry median: 2.4 %20202021 Company: 0.1 % Industry median: 2.5 %20212022 Company: 0.0 % Industry median: 2.3 %20222023 Company: 0.4 % Industry median: 2.1 %20232024 Company: 0.8 % Industry median: 1.6 %20242025 Company: 0.7 % Industry median: 1.5 %2025-40-30-20-100102018 Company: — Industry median: —2019 Company: 6.7 % Industry median: 2.8 %20192020 Company: -31.6 % Industry median: 2.4 %2021 Company: 0.1 % Industry median: 2.5 %20212022 Company: 0.0 % Industry median: 2.3 %2023 Company: 0.4 % Industry median: 2.1 %20232024 Company: 0.8 % Industry median: 1.6 %2025 Company: 0.7 % Industry median: 1.5 %2025
  • Company
  • Industry median

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

Assets, € 2025: 5 698 € · +6.7% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 830 €20192020 Company: 7 042 €20202021 Company: 6 964 €20212022 Company: 5 516 €20222023 Company: 5 459 €20232024 Company: 5 339 €20242025 Company: 5 698 €202502 0004 0006 0008 0002018 Company: —2019 Company: 6 830 €20192020 Company: 7 042 €2021 Company: 6 964 €20212022 Company: 5 516 €2023 Company: 5 459 €20232024 Company: 5 339 €2025 Company: 5 698 €2025
Equity, € 2025: 4 733 € · +1.8% vs 2024
02 0004 0006 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 798 €20192020 Company: 4 475 €20202021 Company: 4 486 €20212022 Company: 4 487 €20222023 Company: 4 546 €20232024 Company: 4 648 €20242025 Company: 4 733 €202502 0004 0006 0002018 Company: —2019 Company: 5 798 €20192020 Company: 4 475 €2021 Company: 4 486 €20212022 Company: 4 487 €2023 Company: 4 546 €20232024 Company: 4 648 €2025 Company: 4 733 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Personal service 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 12 611 85 7 217 5 698 4 733 1
2024 12 404 102 6 583 5 339 4 648 1
2023 14 179 59 5 820 5 459 4 546 1
2022 13 125 2 5 030 5 516 4 487 1
2021 8 108 11 4 520 6 964 4 486 1
2020 4 047 -1 279 4 688 7 042 4 475 1
2019 3 645 245 3 448 6 830 5 798 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 — — — — — 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
0.7 %
Net profit / revenue
Return on equity (ROE)
1.8 %
Net profit / equity
Return on assets (ROA)
1.5 %
Net profit / assets
Equity ratio
83.1 %
Equity / assets
Debt ratio
16.9 %
Liabilities / assets
Current ratio
5.55
Current assets / current liabilities
Revenue per employee
12 611 €
Revenue / average full-time employees
Labour cost per employee per month
601 €
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 28 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 23 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 24 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 19 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 3 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 12 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 27 Oct 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96222Nail technician services Main

Rulings 11

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20037612 / 7
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20037612 / 6
13 Oct 2020
 Amendment entry In force
13 Oct 2020
 PDF
Ä 20037612 / 5
14 Feb 2018
 Amendment entry In force
14 Feb 2018
 PDF
Ä 20037612 / 4
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20037612 / 3
1 Jan 2012
 Amendment entry In force
1 Jan 2012
 PDF
Ä 37612 / 2
3 Dec 2008
 Deletion of activities from the registry card In force
22 Dec 2008
 PDF
Ä 103946 / 3
7 Feb 2007
 Registry card closed after a change of district In force
7 Feb 2007
 PDF
Ä 37612
2 Feb 2007
 Registry card opened in the department of the new seat In force
2 Feb 2007
 PDF
Ä 37612 / M1
23 Jan 2007
 Ruling to eliminate deficiencies (to be served) 26 Feb 2007 In force
27 Jan 2007
 PDF
Ä 103946 / 2
17 Jan 2007
 Note In force
17 Jan 2007
 PDF
Ä 103946
21 Nov 2006
 First entry In force
22 Nov 2006
 PDF

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