3d Viimistlus OÜ

Active Registry code 11460489 OÜ Tartu linn Registered 17 Jan 2008
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3d Viimistlus OÜ is a OÜ based in Tartu linn, registry code 11460489, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €49 426 with 4 employees.

Turnover
49 426 €
↓ 34.6% vs Q2 2026
State taxes
5 170 €
↓ 50.4% vs Q2 2026
Labour taxes
4 549 €
↓ 23.1% vs Q2 2026
Employees
4
±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

  • Turnover · Q3 2026 49 426 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 1 137 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 75 653 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 -40.2 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 49 426 € · −34.6% vs Q2 2026 · industry median 25 252 € · above 65% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 45 682 € Industry median: 26 427 €Q4·23Q1 2024 Company: 48 248 € Industry median: 19 618 €Q2 2024 Company: 70 966 € Industry median: 21 373 €Q2·24Q3 2024 Company: 48 969 € Industry median: 26 160 €Q4 2024 Company: 42 787 € Industry median: 25 496 €Q4·24Q1 2025 Company: 17 007 € Industry median: 19 568 €Q2 2025 Company: 61 947 € Industry median: 22 577 €Q2·25Q3 2025 Company: 81 458 € Industry median: 25 533 €Q4 2025 Company: 78 139 € Industry median: 25 721 €Q4·25Q1 2026 Company: 33 831 € Industry median: 20 483 €Q2 2026 Company: 75 627 € Industry median: 22 672 €Q2·26Q3 2026 Company: 49 426 € Industry median: 25 252 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 42 787 € Industry median: 25 496 €Q1 2025 Company: 17 007 € Industry median: 19 568 €Q1·25Q2 2025 Company: 61 947 € Industry median: 22 577 €Q3 2025 Company: 81 458 € Industry median: 25 533 €Q3·25Q4 2025 Company: 78 139 € Industry median: 25 721 €Q1 2026 Company: 33 831 € Industry median: 20 483 €Q1·26Q2 2026 Company: 75 627 € Industry median: 22 672 €Q3 2026 Company: 49 426 € Industry median: 25 252 €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.

Labour taxes per employee, € Q3 2026: 1 137 € · −23.1% vs Q2 2026 · industry median 1 211 € · above 43% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 749 € Industry median: 1 145 €Q4·23Q1 2024 Company: 906 € Industry median: 1 097 €Q2 2024 Company: 2 188 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 222 € Industry median: 1 142 €Q4 2024 Company: 1 154 € Industry median: 1 179 €Q4·24Q1 2025 Company: 920 € Industry median: 1 188 €Q2 2025 Company: 1 403 € Industry median: 1 149 €Q2·25Q3 2025 Company: 1 468 € Industry median: 1 208 €Q4 2025 Company: 1 217 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 239 € Industry median: 1 183 €Q2 2026 Company: 1 479 € Industry median: 1 166 €Q2·26Q3 2026 Company: 1 137 € Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: 1 154 € Industry median: 1 179 €Q1 2025 Company: 920 € Industry median: 1 188 €Q1·25Q2 2025 Company: 1 403 € Industry median: 1 149 €Q3 2025 Company: 1 468 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 217 € Industry median: 1 254 €Q1 2026 Company: 1 239 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 479 € Industry median: 1 166 €Q3 2026 Company: 1 137 € 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: 4 · +0.0% vs Q2 2026
02468Q4 2023 Company: 7Q4·23Q1 2024 Company: 7Q2 2024 Company: 4Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 5Q2 2025 Company: 4Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 4Q2 2026 Company: 4Q2·26Q3 2026 Company: 4Q3·26012345Q4 2024 Company: 4Q1 2025 Company: 5Q1·25Q2 2025 Company: 4Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 4Q1·26Q2 2026 Company: 4Q3 2026 Company: 4Q3·26
State taxes, € Q3 2026: 5 170 € · −50.4% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 7 482 €Q4·23Q1 2024 Company: 9 938 €Q2 2024 Company: 15 661 €Q2·24Q3 2024 Company: 9 902 €Q4 2024 Company: 6 468 €Q4·24Q1 2025 Company: 5 135 €Q2 2025 Company: 7 332 €Q2·25Q3 2025 Company: 8 125 €Q4 2025 Company: 10 401 €Q4·25Q1 2026 Company: 7 030 €Q2 2026 Company: 10 425 €Q2·26Q3 2026 Company: 5 170 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 6 468 €Q1 2025 Company: 5 135 €Q1·25Q2 2025 Company: 7 332 €Q3 2025 Company: 8 125 €Q3·25Q4 2025 Company: 10 401 €Q1 2026 Company: 7 030 €Q1·26Q2 2026 Company: 10 425 €Q3 2026 Company: 5 170 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 49 426 5 170 4 549 4
Q2 2026 75 627 10 425 5 917 4
Q1 2026 33 831 7 030 4 954 4
Q4 2025 78 139 10 401 4 869 4
Q3 2025 81 458 8 125 5 873 4
Q2 2025 61 947 7 332 5 610 4
Q1 2025 17 007 5 135 4 599 5
Q4 2024 42 787 6 468 4 617 4
Q3 2024 48 969 9 902 4 887 4
Q2 2024 70 966 15 661 8 752 4
Q1 2024 48 248 9 938 6 341 7
Q4 2023 45 682 7 482 5 240 7
Q3 2023 49 598 11 112 6 851 5
Q2 2023 60 271 11 793 6 248 5
Q1 2023 76 085 21 880 13 811 7
Q4 2022 86 628 15 055 11 227 7
Q3 2022 96 100 22 874 13 580 7
Q2 2022 79 972 20 222 12 275 7
Q1 2022 62 327 16 622 12 568 7
Labour taxes per employee per month
379 €
Turnover per employee in the quarter
12 357 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 75 653 € · −61.1% vs 2024 · industry median 38 239 € · above 63% of the industry
01002003004005002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 461 028 € Industry median: 38 887 €20192020 Company: 264 314 € Industry median: 35 421 €20202021 Company: 314 155 € Industry median: 38 300 €20212022 Company: 323 981 € Industry median: 39 550 €20222023 Company: 226 246 € Industry median: 37 270 €20232024 Company: 194 321 € Industry median: 37 693 €20242025 Company: 75 653 € Industry median: 38 239 €202501002003004005002018 Company: — Industry median: —2019 Company: 461 028 € Industry median: 38 887 €20192020 Company: 264 314 € Industry median: 35 421 €2021 Company: 314 155 € Industry median: 38 300 €20212022 Company: 323 981 € Industry median: 39 550 €2023 Company: 226 246 € Industry median: 37 270 €20232024 Company: 194 321 € Industry median: 37 693 €2025 Company: 75 653 € 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: -30 383 € · −3 187.7% vs 2024 · industry median 411 € · above 2% of the industry
-40 000-20 000020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -5 067 € Industry median: 643 €20192020 Company: -18 266 € Industry median: 281 €20202021 Company: 19 847 € Industry median: 315 €20212022 Company: 4 747 € Industry median: 398 €20222023 Company: -6 371 € Industry median: 253 €20232024 Company: 984 € Industry median: 108 €20242025 Company: -30 383 € Industry median: 411 €2025-40 000-20 000020 0002018 Company: — Industry median: —2019 Company: -5 067 € Industry median: 643 €20192020 Company: -18 266 € Industry median: 281 €2021 Company: 19 847 € Industry median: 315 €20212022 Company: 4 747 € Industry median: 398 €2023 Company: -6 371 € Industry median: 253 €20232024 Company: 984 € Industry median: 108 €2025 Company: -30 383 € 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: -40.2 % · −40.7 pp vs the year before · industry median 3.5 % · above 7% of the industry
-50-40-30-20-100102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1.1 % Industry median: 4.5 %20192020 Company: -6.9 % Industry median: 4.0 %20202021 Company: 6.3 % Industry median: 3.8 %20212022 Company: 1.5 % Industry median: 3.9 %20222023 Company: -2.8 % Industry median: 3.9 %20232024 Company: 0.5 % Industry median: 2.8 %20242025 Company: -40.2 % Industry median: 3.5 %2025-50-40-30-20-100102018 Company: — Industry median: —2019 Company: -1.1 % Industry median: 4.5 %20192020 Company: -6.9 % Industry median: 4.0 %2021 Company: 6.3 % Industry median: 3.8 %20212022 Company: 1.5 % Industry median: 3.9 %2023 Company: -2.8 % Industry median: 3.9 %20232024 Company: 0.5 % Industry median: 2.8 %2025 Company: -40.2 % 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: 65 243 € · +41.4% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 39 427 €20192020 Company: 34 753 €20202021 Company: 70 918 €20212022 Company: 64 785 €20222023 Company: 53 395 €20232024 Company: 46 132 €20242025 Company: 65 243 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 39 427 €20192020 Company: 34 753 €2021 Company: 70 918 €20212022 Company: 64 785 €2023 Company: 53 395 €20232024 Company: 46 132 €2025 Company: 65 243 €2025
Equity, € 2025: -20 063 € · −294.4% vs 2024
-30 000-20 000-10 000010 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 381 €20192020 Company: -8 885 €20202021 Company: 10 962 €20212022 Company: 15 708 €20222023 Company: 9 336 €20232024 Company: 10 320 €20242025 Company: -20 063 €2025-30 000-20 000-10 000010 00020 0002018 Company: —2019 Company: 9 381 €20192020 Company: -8 885 €2021 Company: 10 962 €20212022 Company: 15 708 €2023 Company: 9 336 €20232024 Company: 10 320 €2025 Company: -20 063 €2025
Employees 2025: 4 · −20.0% vs 2024 · industry median 2 · above 75% of the industry
024682016 Company: 6 Industry median: —20162017 Company: 7 Industry median: —20172018 Company: 8 Industry median: 220182019 Company: 8 Industry median: 220192020 Company: 8 Industry median: 220202021 Company: 7 Industry median: 220212022 Company: 7 Industry median: 220222023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 220242025 Company: 4 Industry median: 22025024682018 Company: 8 Industry median: 22019 Company: 8 Industry median: 220192020 Company: 8 Industry median: 22021 Company: 7 Industry median: 220212022 Company: 7 Industry median: 22023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 22025 Company: 4 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 75 653 -30 383 28 574 65 243 -20 063 4
2024 194 321 984 66 557 46 132 10 320 5
2023 226 246 -6 371 76 217 53 395 9 336 5
2022 323 981 4 747 130 850 64 785 15 708 7
2021 314 155 19 847 135 938 70 918 10 962 7
2020 264 314 -18 266 123 370 34 753 -8 885 8
2019 461 028 -5 067 137 971 39 427 9 381 8
2018 — — — — — 8
2017 — — — — — 7
2016 — — — — — 6
2015 — — — — — 3
2014 — — — — — 4
2013 — — — — — 4
2012 — — — — — 3
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 0
2008 — — — — — 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
-40.2 %
Net profit / revenue
Return on assets (ROA)
-46.6 %
Net profit / assets
Equity ratio
-30.8 %
Equity / assets
Debt ratio
130.8 %
Liabilities / assets
Current ratio
0.76
Current assets / current liabilities
Revenue per employee
18 913 €
Revenue / average full-time employees
Labour cost per employee per month
595 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 24 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 1 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 14 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 12 May 2020 Company’s own e-Äriregister

Board

  • Erki Erik
    Board member · since 30 Jan 2008

Right of representation

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

Owners

  • Erki Erik
    Natural person · 2 556 €

Beneficial owners

  • Erki Erik
    Direct ownership · since 30 Oct 2018

Founders and other persons

  • Osaühing EuroConsult
    Founder · 40 000 € · 17 Jan 2008
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 10115295 / 8
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10115295 / 7
16 Dec 2021
Amendment entry In force
16 Dec 2021
PDF
Ä 10115295 / M6
21 Jun 2021
Demand to pay the state fee 9 Jul 2021 Deficiencies eliminated
5 Jul 2021
PDF
Ä 10115295 / 6
17 May 2021
Entry made by the register on its own initiative In force
17 May 2021
PDF
Ä 10115295 / 5
2 Dec 2019
Amendment entry In force
2 Dec 2019
PDF
Ä 10115295 / 4
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10115295 / M5
17 Aug 2017
Procedural ruling 16 Sep 2017 In force
17 Aug 2017
PDF
Ä 10115295 / M4
4 Jul 2017
Procedural ruling 3 Aug 2017 Deficiencies eliminated
1 Aug 2017
PDF
Ä 10115295 / 3
2 Nov 2012
Entry refused: deficiencies not eliminated In force
6 Nov 2012
PDF
Ä 10115295 / M3
25 Sep 2012
Ruling to eliminate deficiencies 29 Oct 2012 In force
25 Sep 2012
PDF
Ä 10115295 / M2
23 Mar 2011
Fine for not filing the report 19 Apr 2011 In force
4 Apr 2011
PDF
Ä 10115295 / M1
23 Mar 2011
Fine for not filing the report 28 Jun 2011 In force
13 Jun 2011
PDF
Ä 115295 / 2
29 Jan 2008
Amendment entry In force
30 Jan 2008
PDF
Ä 115295
17 Jan 2008
First entry In force
17 Jan 2008
PDF

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