Naerusuud OÜ

Active Registry code 11496079 OÜ Tartu linn Registered 23 Apr 2008
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Naerusuud OÜ is a OÜ based in Tartu linn, registry code 11496079, status: active. Main activity: Child day-care activities. Its annual report for 2025 shows revenue of €16 501 and 1 employees.

Turnover
—
State taxes
2 084 €
↓ 9.2% vs Q2 2026
Labour taxes
2 156 €
↓ 9.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Social work activities without accommodation · EMTAK 88

  • Labour taxes per employee 1 078 €
    industry median 1 052 € · companies in the industry: 316
  • Revenue · 2025 16 501 €
    industry median 0 € · companies in the industry: 726
  • Net profit margin · 2025 11.7 %
    industry median 2.6 % · companies in the industry: 499

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 078 € · −9.0% vs Q2 2026 · industry median 1 052 € · above 52% of the industry
05001 0001 5002 000Q4 2023 Company: 546 € Industry median: 877 €Q4·23Q1 2024 Company: 1 071 € Industry median: 938 €Q2 2024 Company: 1 386 € Industry median: 980 €Q2·24Q3 2024 Company: 1 453 € Industry median: 991 €Q4 2024 Company: 1 486 € Industry median: 963 €Q4·24Q1 2025 Company: 1 548 € Industry median: 972 €Q2 2025 Company: 1 580 € Industry median: 1 056 €Q2·25Q3 2025 Company: 1 463 € Industry median: 1 107 €Q4 2025 Company: 1 467 € Industry median: 1 032 €Q4·25Q1 2026 Company: 1 298 € Industry median: 1 039 €Q2 2026 Company: 1 185 € Industry median: 1 033 €Q2·26Q3 2026 Company: 1 078 € Industry median: 1 052 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 486 € Industry median: 963 €Q1 2025 Company: 1 548 € Industry median: 972 €Q1·25Q2 2025 Company: 1 580 € Industry median: 1 056 €Q3 2025 Company: 1 463 € Industry median: 1 107 €Q3·25Q4 2025 Company: 1 467 € Industry median: 1 032 €Q1 2026 Company: 1 298 € Industry median: 1 039 €Q1·26Q2 2026 Company: 1 185 € Industry median: 1 033 €Q3 2026 Company: 1 078 € Industry median: 1 052 €Q3·26
  • Company
  • Industry median

Industry: Social work activities without accommodation (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: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 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: 2 084 € · −9.2% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 1 092 €Q4·23Q1 2024 Company: 2 097 €Q2 2024 Company: 2 699 €Q2·24Q3 2024 Company: 2 832 €Q4 2024 Company: 2 899 €Q4·24Q1 2025 Company: 3 022 €Q2 2025 Company: 3 084 €Q2·25Q3 2025 Company: 2 861 €Q4 2025 Company: 2 859 €Q4·25Q1 2026 Company: 2 519 €Q2 2026 Company: 2 296 €Q2·26Q3 2026 Company: 2 084 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 899 €Q1 2025 Company: 3 022 €Q1·25Q2 2025 Company: 3 084 €Q3 2025 Company: 2 861 €Q3·25Q4 2025 Company: 2 859 €Q1 2026 Company: 2 519 €Q1·26Q2 2026 Company: 2 296 €Q3 2026 Company: 2 084 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 2 084 2 156 2
Q2 2026 — 2 296 2 370 2
Q1 2026 — 2 519 2 595 2
Q4 2025 — 2 859 2 934 2
Q3 2025 — 2 861 2 925 2
Q2 2025 — 3 084 3 159 2
Q1 2025 — 3 022 3 096 2
Q4 2024 — 2 899 2 972 2
Q3 2024 — 2 832 2 905 2
Q2 2024 — 2 699 2 772 2
Q1 2024 — 2 097 2 142 2
Q4 2023 — 1 092 1 092 2
Q3 2023 — 1 093 1 093 1
Q2 2023 — 1 093 1 093 1
Q1 2023 — 1 101 1 134 1
Q4 2022 — 1 104 1 154 1
Q3 2022 — 1 104 1 154 1
Q2 2022 — 1 104 1 154 1
Q1 2022 — 1 104 1 154 1
Labour taxes per employee per month
359 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 16 501 € · −32.4% vs 2024 · industry median 0 € · above 76% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 18 825 € Industry median: 0 €20192020 Company: 21 153 € Industry median: 0 €20202021 Company: 21 655 € Industry median: 0 €20212022 Company: 24 248 € Industry median: 0 €20222023 Company: 21 139 € Industry median: 0 €20232024 Company: 24 401 € Industry median: 0 €20242025 Company: 16 501 € Industry median: 0 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 18 825 € Industry median: 0 €20192020 Company: 21 153 € Industry median: 0 €2021 Company: 21 655 € Industry median: 0 €20212022 Company: 24 248 € Industry median: 0 €2023 Company: 21 139 € Industry median: 0 €20232024 Company: 24 401 € Industry median: 0 €2025 Company: 16 501 € Industry median: 0 €2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 1 924 € · −69.8% vs 2024 · industry median 18 € · above 70% of the industry
-2 00002 0004 0006 0008 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5 172 € Industry median: 90 €20192020 Company: 2 446 € Industry median: 308 €20202021 Company: 525 € Industry median: 130 €20212022 Company: 935 € Industry median: 116 €20222023 Company: -343 € Industry median: 104 €20232024 Company: 6 361 € Industry median: 15 €20242025 Company: 1 924 € Industry median: 18 €2025-2 00002 0004 0006 0008 0002018 Company: — Industry median: —2019 Company: 5 172 € Industry median: 90 €20192020 Company: 2 446 € Industry median: 308 €2021 Company: 525 € Industry median: 130 €20212022 Company: 935 € Industry median: 116 €2023 Company: -343 € Industry median: 104 €20232024 Company: 6 361 € Industry median: 15 €2025 Company: 1 924 € Industry median: 18 €2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 11.7 % · −14.4 pp vs the year before · industry median 2.6 % · above 70% of the industry
-1001020302016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 27.5 % Industry median: 4.8 %20192020 Company: 11.6 % Industry median: 6.2 %20202021 Company: 2.4 % Industry median: 3.5 %20212022 Company: 3.9 % Industry median: 4.5 %20222023 Company: -1.6 % Industry median: 4.0 %20232024 Company: 26.1 % Industry median: 1.8 %20242025 Company: 11.7 % Industry median: 2.6 %2025-1001020302018 Company: — Industry median: —2019 Company: 27.5 % Industry median: 4.8 %20192020 Company: 11.6 % Industry median: 6.2 %2021 Company: 2.4 % Industry median: 3.5 %20212022 Company: 3.9 % Industry median: 4.5 %2023 Company: -1.6 % Industry median: 4.0 %20232024 Company: 26.1 % Industry median: 1.8 %2025 Company: 11.7 % Industry median: 2.6 %2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 27 704 € · +6.0% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 685 €20192020 Company: 16 266 €20202021 Company: 26 743 €20212022 Company: 18 054 €20222023 Company: 20 651 €20232024 Company: 26 144 €20242025 Company: 27 704 €2025010 00020 00030 0002018 Company: —2019 Company: 13 685 €20192020 Company: 16 266 €2021 Company: 26 743 €20212022 Company: 18 054 €2023 Company: 20 651 €20232024 Company: 26 144 €2025 Company: 27 704 €2025
Equity, € 2025: 23 917 € · +8.8% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 12 068 €20192020 Company: 14 514 €20202021 Company: 15 039 €20212022 Company: 15 974 €20222023 Company: 15 631 €20232024 Company: 21 992 €20242025 Company: 23 917 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 12 068 €20192020 Company: 14 514 €2021 Company: 15 039 €20212022 Company: 15 974 €2023 Company: 15 631 €20232024 Company: 21 992 €2025 Company: 23 917 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02.52016 Company: 1 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 2.520222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02.52018 Company: 2 Industry median: 22019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 2.52023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • Company
  • Industry median

Industry: Social work activities without accommodation (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 16 501 1 924 28 983 27 704 23 917 1
2024 24 401 6 361 29 015 26 144 21 992 1
2023 21 139 -343 12 162 20 651 15 631 1
2022 24 248 935 11 218 18 054 15 974 1
2021 21 655 525 11 246 26 743 15 039 1
2020 21 153 2 446 11 364 16 266 14 514 1
2019 18 825 5 172 11 376 13 685 12 068 1
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 1
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 0
2008 — — — — — 1

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
11.7 %
Net profit / revenue
Return on equity (ROE)
8.0 %
Net profit / equity
Return on assets (ROA)
6.9 %
Net profit / assets
Equity ratio
86.3 %
Equity / assets
Debt ratio
13.7 %
Liabilities / assets
Current ratio
6.64
Current assets / current liabilities
Revenue per employee
16 501 €
Revenue / average full-time employees
Labour cost per employee per month
2 415 €
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 25 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 14 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 31 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 4 Feb 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 23 Feb 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 5 Feb 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

Activities (EMTAK)

  • 88911Child day-care activities Main
Rulings
Number, date Title Deadline State Document
Ä 20041293 / 8
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20041293 / 7
9 Feb 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
9 Feb 2023
PDF
Ä 20041293 / 6
23 Jan 2019
Amendment entry In force
23 Jan 2019
PDF
Ä 20041293 / 5
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20041293 / 4
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20041293 / 3
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20041293 / 2
5 Mar 2012
Amendment entry In force
5 Mar 2012
PDF
Ä 20041293 / M1
22 Dec 2011
Ruling to eliminate deficiencies 22 Feb 2012 In force
22 Dec 2011
PDF
Ä 41293
23 Apr 2008
First entry In force
23 Apr 2008
PDF

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