Napal Service OÜ

Active Registry code 11547836 OÜ Tallinn Registered 21 Oct 2008

Napal Service OÜ is a OÜ based in Tallinn, registry code 11547836, status: active. Main activity: Wholesale of plumbing and heating equipment and supplies. According to EMTA, turnover for Q3 2026 was €723 707 with 25 employees.

Turnover

723 707 €

↑ 27.0% vs Q2 2026

State taxes

183 795 €

↓ 9.2% vs Q2 2026

Labour taxes

104 897 €

↓ 4.7% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 723 707 €

above 84% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 4 196 €

above 79% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 3 mn €

above 91% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 9.1 %

above 71% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 723 707 € · +27.0% vs Q2 2026 · industry median 60 065 € · above 84% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 4 196 € · −4.7% vs Q2 2026 · industry median 2 104 € · above 79% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 25 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 183 795 € · −9.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	723 707	183 795	104 897	25
Q2 2026	569 855	202 451	110 051	25
Q1 2026	803 594	198 056	101 728	24
Q4 2025	1 054 371	197 681	98 993	22
Q3 2025	888 912	194 104	101 005	24
Q2 2025	660 838	167 129	105 148	24
Q1 2025	672 075	170 819	88 952	24
Q4 2024	830 623	173 836	81 055	23
Q3 2024	652 759	136 038	85 097	24
Q2 2024	569 630	136 486	87 303	23
Q1 2024	742 700	147 942	75 958	24
Q4 2023	643 540	111 994	74 111	23
Q3 2023	698 956	115 829	78 367	23
Q2 2023	420 170	138 760	81 448	23
Q1 2023	673 858	159 979	71 489	22
Q4 2022	660 263	112 357	61 300	23
Q3 2022	429 214	82 652	67 049	22
Q2 2022	528 769	98 735	62 100	22
Q1 2022	578 561	110 384	62 031	22

Labour taxes per employee per month

1 399 €

Turnover per employee in the quarter

28 948 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 3 041 014 € · +20.6% vs 2024 · industry median 63 691 € · above 91% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 275 315 € · +86.6% vs 2024 · industry median 127 € · above 95% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 9.1 % · +3.2 pp vs the year before · industry median 2.7 % · above 71% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 1 292 993 € · +30.2% vs 2024

Equity, € thousand 2025: 880 757 € · +31.0% vs 2024

Employees 2025: 22 · +0.0% vs 2024 · industry median 2 · above 95% of the industry

Company
Industry median

Industry: Wholesale trade (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	3 041 014	275 315	937 534	1 292 993	880 757	22
2024	2 521 098	147 557	809 616	993 209	672 253	22
2023	2 372 512	76 628	759 466	942 071	596 549	22
2022	2 146 292	102 838	622 458	922 290	619 920	21
2021	1 757 299	1 954	577 199	797 806	542 112	21
2020	1 639 357	124 653	513 404	841 966	620 157	18
2019	1 705 490	160 443	465 052	758 048	535 504	17
2018	—	—	—	—	—	17
2017	—	—	—	—	—	17
2016	—	—	—	—	—	16
2015	—	—	—	—	—	15
2014	—	—	—	—	—	14
2013	—	—	—	—	—	15
2012	—	—	—	—	—	14
2011	—	—	—	—	—	14
2010	—	—	—	—	—	14

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

9.1 %

Net profit / revenue

Return on equity (ROE)

31.3 %

Net profit / equity

Return on assets (ROA)

21.3 %

Net profit / assets

Equity ratio

68.1 %

Equity / assets

Debt ratio

31.9 %

Liabilities / assets

Current ratio

3.16

Current assets / current liabilities

Revenue per employee

138 228 €

Revenue / average full-time employees

Labour cost per employee per month

3 551 €

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	21 May 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	16 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	6 Jun 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Jun 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	16 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 Apr 2020	Company’s own	e-Äriregister

Board

Andrus Liima
Board member · since 22 Mar 2010
Peeter Pajumägi
Board member · since 22 Mar 2010
Raul Tammin
Board member · since 19 Feb 2018

Right of representation

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

Owners

osaühing LTRV
Legal person · 10067554 · 1 524 €

60%
Peeter Pajumägi
Natural person · 381 €

15%
Anne Laanpere
Natural person · 254 €

10%
Andrus Liima
Natural person · 254 €

10%
Raul Tammin
Natural person · 127 €

5%

Owner in

OÜ NAPAL AUTOMAATIKA
30%

Beneficial owners

Toomas Laanpere
Indirect ownership · since 18 Oct 2018

Founders and other persons

OÜ PEALINNA ÕIGUSBÜROO
Founder · 40 000 € · 21 Oct 2008

shared board members, owners or beneficial owners

Activities (EMTAK)

46841Wholesale of plumbing and heating equipment and supplies Main
43221Installation, maintenance and repair of heating, ventilation and air conditioning equipment

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10122141 / 10 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 10122141 / 9 13 Nov 2022	Amendment entry		In force 13 Nov 2022	PDF
Ä 10122141 / 8 6 Oct 2020	Amendment entry		In force 6 Oct 2020	PDF
Ä 10122141 / 7 19 Feb 2018	Amendment entry		In force 19 Feb 2018	PDF
Ä 10122141 / 6 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10122141 / 5 18 Dec 2017	Entry refused: deficiencies not eliminated		In force 11 Jan 2018	PDF
Ä 10122141 / M1 23 Nov 2017	Ruling to eliminate deficiencies	8 Dec 2017	In force 23 Nov 2017	PDF
Ä 10122141 / 4 12 Jan 2012	Amendment entry		In force 12 Jan 2012	PDF
Ä 10122141 / 3 22 Mar 2010	Amendment entry		In force 22 Mar 2010	PDF
Ä 122141 / 2 12 Dec 2008	Amendment entry		In force 12 Dec 2008	PDF
Ä 122141 21 Oct 2008	First entry		In force 21 Oct 2008	PDF

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

Napal Service OÜ

Position in the industry Wholesale trade · EMTAK 46

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 11