Tugev Partner OÜ

Active Registry code 11661940 OÜ Võru linn Registered 28 May 2009
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Tugev Partner OÜ is a OÜ based in Võru linn, registry code 11661940, status: active. Main activity: Driving school activities. According to EMTA, turnover for Q3 2026 was €239 949 with 16 employees.

Turnover
239 949 €
↑ 120.1% vs Q2 2026
State taxes
67 069 €
↑ 87.1% vs Q2 2026
Labour taxes
26 473 €
↓ 12.2% vs Q2 2026
Employees
16
−4 vs Q2 2026

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

Position in the industry Education · EMTAK 85

  • Turnover · Q3 2026 239 949 €
    industry median 8 170 € · companies in the industry: 1 274
  • Labour taxes per employee 1 655 €
    industry median 1 198 € · companies in the industry: 2 039
  • Revenue · 2025 853 749 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 20.1 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 239 949 € · +120.1% vs Q2 2026 · industry median 8 170 € · above 98% of the industry
0100200300400500Q4 2023 Company: 101 797 € Industry median: 12 167 €Q4·23Q1 2024 Company: 276 772 € Industry median: 11 214 €Q2 2024 Company: 272 014 € Industry median: 10 708 €Q2·24Q3 2024 Company: 241 632 € Industry median: 7 966 €Q4 2024 Company: 84 753 € Industry median: 11 391 €Q4·24Q1 2025 Company: 408 608 € Industry median: 10 724 €Q2 2025 Company: 183 380 € Industry median: 11 590 €Q2·25Q3 2025 Company: 191 526 € Industry median: 9 084 €Q4 2025 Company: 111 653 € Industry median: 10 603 €Q4·25Q1 2026 Company: 360 391 € Industry median: 10 589 €Q2 2026 Company: 109 010 € Industry median: 11 116 €Q2·26Q3 2026 Company: 239 949 € Industry median: 8 170 €Q3·260100200300400500Q4 2024 Company: 84 753 € Industry median: 11 391 €Q1 2025 Company: 408 608 € Industry median: 10 724 €Q1·25Q2 2025 Company: 183 380 € Industry median: 11 590 €Q3 2025 Company: 191 526 € Industry median: 9 084 €Q3·25Q4 2025 Company: 111 653 € Industry median: 10 603 €Q1 2026 Company: 360 391 € Industry median: 10 589 €Q1·26Q2 2026 Company: 109 010 € Industry median: 11 116 €Q3 2026 Company: 239 949 € Industry median: 8 170 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 1 655 € · +9.8% vs Q2 2026 · industry median 1 198 € · above 65% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 601 € Industry median: 1 011 €Q4·23Q1 2024 Company: 1 727 € Industry median: 1 061 €Q2 2024 Company: 1 835 € Industry median: 1 198 €Q2·24Q3 2024 Company: 1 418 € Industry median: 1 056 €Q4 2024 Company: 1 932 € Industry median: 1 051 €Q4·24Q1 2025 Company: 1 753 € Industry median: 1 132 €Q2 2025 Company: 1 226 € Industry median: 1 260 €Q2·25Q3 2025 Company: 1 373 € Industry median: 1 134 €Q4 2025 Company: 2 064 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 718 € Industry median: 1 116 €Q2 2026 Company: 1 507 € Industry median: 1 179 €Q2·26Q3 2026 Company: 1 655 € Industry median: 1 198 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 932 € Industry median: 1 051 €Q1 2025 Company: 1 753 € Industry median: 1 132 €Q1·25Q2 2025 Company: 1 226 € Industry median: 1 260 €Q3 2025 Company: 1 373 € Industry median: 1 134 €Q3·25Q4 2025 Company: 2 064 € Industry median: 1 126 €Q1 2026 Company: 1 718 € Industry median: 1 116 €Q1·26Q2 2026 Company: 1 507 € Industry median: 1 179 €Q3 2026 Company: 1 655 € Industry median: 1 198 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 16 · −20.0% vs Q2 2026
0510152025Q4 2023 Company: 19Q4·23Q1 2024 Company: 17Q2 2024 Company: 18Q2·24Q3 2024 Company: 20Q4 2024 Company: 19Q4·24Q1 2025 Company: 19Q2 2025 Company: 21Q2·25Q3 2025 Company: 21Q4 2025 Company: 21Q4·25Q1 2026 Company: 20Q2 2026 Company: 20Q2·26Q3 2026 Company: 16Q3·260510152025Q4 2024 Company: 19Q1 2025 Company: 19Q1·25Q2 2025 Company: 21Q3 2025 Company: 21Q3·25Q4 2025 Company: 21Q1 2026 Company: 20Q1·26Q2 2026 Company: 20Q3 2026 Company: 16Q3·26
State taxes, € thousand Q3 2026: 67 069 € · +87.1% vs Q2 2026
0255075100125Q4 2023 Company: 35 092 €Q4·23Q1 2024 Company: 82 432 €Q2 2024 Company: 71 331 €Q2·24Q3 2024 Company: 68 301 €Q4 2024 Company: 72 342 €Q4·24Q1 2025 Company: 101 819 €Q2 2025 Company: 43 139 €Q2·25Q3 2025 Company: 58 922 €Q4 2025 Company: 47 570 €Q4·25Q1 2026 Company: 101 869 €Q2 2026 Company: 35 851 €Q2·26Q3 2026 Company: 67 069 €Q3·260255075100125Q4 2024 Company: 72 342 €Q1 2025 Company: 101 819 €Q1·25Q2 2025 Company: 43 139 €Q3 2025 Company: 58 922 €Q3·25Q4 2025 Company: 47 570 €Q1 2026 Company: 101 869 €Q1·26Q2 2026 Company: 35 851 €Q3 2026 Company: 67 069 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 239 949 67 069 26 473 16
Q2 2026 109 010 35 851 30 145 20
Q1 2026 360 391 101 869 34 363 20
Q4 2025 111 653 47 570 43 348 21
Q3 2025 191 526 58 922 28 823 21
Q2 2025 183 380 43 139 25 749 21
Q1 2025 408 608 101 819 33 306 19
Q4 2024 84 753 72 342 36 705 19
Q3 2024 241 632 68 301 28 368 20
Q2 2024 272 014 71 331 33 028 18
Q1 2024 276 772 82 432 29 351 17
Q4 2023 101 797 35 092 30 426 19
Q3 2023 139 377 41 212 24 490 19
Q2 2023 134 356 32 386 20 487 16
Q1 2023 187 642 44 839 19 679 17
Q4 2022 227 717 52 328 21 878 21
Q3 2022 95 221 21 839 17 236 21
Q2 2022 151 145 34 890 18 406 16
Q1 2022 256 090 56 997 19 661 17
Labour taxes per employee per month
552 €
Turnover per employee in the quarter
14 997 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 853 749 € · +13.2% vs 2024 · industry median 2 265 € · above 98% of the industry
02004006008001 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 404 194 € Industry median: 1 150 €20192020 Company: 479 644 € Industry median: 1 020 €20202021 Company: 542 351 € Industry median: 1 251 €20212022 Company: 691 772 € Industry median: 1 727 €20222023 Company: 638 806 € Industry median: 1 800 €20232024 Company: 754 341 € Industry median: 2 003 €20242025 Company: 853 749 € Industry median: 2 265 €202502004006008001 0002018 Company: — Industry median: —2019 Company: 404 194 € Industry median: 1 150 €20192020 Company: 479 644 € Industry median: 1 020 €2021 Company: 542 351 € Industry median: 1 251 €20212022 Company: 691 772 € Industry median: 1 727 €2023 Company: 638 806 € Industry median: 1 800 €20232024 Company: 754 341 € Industry median: 2 003 €2025 Company: 853 749 € Industry median: 2 265 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: 171 798 € · +832.1% vs 2024 · industry median 136 € · above 98% of the industry
-500501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -17 192 € Industry median: 259 €20192020 Company: 143 120 € Industry median: 228 €20202021 Company: 115 722 € Industry median: 207 €20212022 Company: 199 187 € Industry median: 93 €20222023 Company: 76 123 € Industry median: 179 €20232024 Company: 18 431 € Industry median: 102 €20242025 Company: 171 798 € Industry median: 136 €2025-500501001502002018 Company: — Industry median: —2019 Company: -17 192 € Industry median: 259 €20192020 Company: 143 120 € Industry median: 228 €2021 Company: 115 722 € Industry median: 207 €20212022 Company: 199 187 € Industry median: 93 €2023 Company: 76 123 € Industry median: 179 €20232024 Company: 18 431 € Industry median: 102 €2025 Company: 171 798 € Industry median: 136 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 20.1 % · +17.7 pp vs the year before · industry median 6.7 % · above 66% of the industry
-1001020302016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -4.3 % Industry median: 8.1 %20192020 Company: 29.8 % Industry median: 9.7 %20202021 Company: 21.3 % Industry median: 9.8 %20212022 Company: 28.8 % Industry median: 6.8 %20222023 Company: 11.9 % Industry median: 7.5 %20232024 Company: 2.4 % Industry median: 7.1 %20242025 Company: 20.1 % Industry median: 6.7 %2025-1001020302018 Company: — Industry median: —2019 Company: -4.3 % Industry median: 8.1 %20192020 Company: 29.8 % Industry median: 9.7 %2021 Company: 21.3 % Industry median: 9.8 %20212022 Company: 28.8 % Industry median: 6.8 %2023 Company: 11.9 % Industry median: 7.5 %20232024 Company: 2.4 % Industry median: 7.1 %2025 Company: 20.1 % Industry median: 6.7 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 717 625 € · +30.4% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 457 918 €20192020 Company: 520 324 €20202021 Company: 618 254 €20212022 Company: 763 880 €20222023 Company: 762 290 €20232024 Company: 550 244 €20242025 Company: 717 625 €202502004006008002018 Company: —2019 Company: 457 918 €20192020 Company: 520 324 €2021 Company: 618 254 €20212022 Company: 763 880 €2023 Company: 762 290 €20232024 Company: 550 244 €2025 Company: 717 625 €2025
Equity, € thousand 2025: 669 782 € · +34.5% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 177 267 €20192020 Company: 320 387 €20202021 Company: 436 109 €20212022 Company: 635 296 €20222023 Company: 631 419 €20232024 Company: 497 984 €20242025 Company: 669 782 €202502004006008002018 Company: —2019 Company: 177 267 €20192020 Company: 320 387 €2021 Company: 436 109 €20212022 Company: 635 296 €2023 Company: 631 419 €20232024 Company: 497 984 €2025 Company: 669 782 €2025
Employees 2025: 3 · −25.0% vs 2024 · industry median 1 · above 85% of the industry
024682016 Company: 6 Industry median: —20162017 Company: 6 Industry median: —20172018 Company: 6 Industry median: 120182019 Company: 7 Industry median: 120192020 Company: 6 Industry median: 120202021 Company: 6 Industry median: 120212022 Company: 4 Industry median: 120222023 Company: 4 Industry median: 120232024 Company: 4 Industry median: 120242025 Company: 3 Industry median: 12025024682018 Company: 6 Industry median: 12019 Company: 7 Industry median: 120192020 Company: 6 Industry median: 12021 Company: 6 Industry median: 120212022 Company: 4 Industry median: 12023 Company: 4 Industry median: 120232024 Company: 4 Industry median: 12025 Company: 3 Industry median: 12025
  • Company
  • Industry median

Industry: Education (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 853 749 171 798 315 985 717 625 669 782 3
2024 754 341 18 431 311 317 550 244 497 984 4
2023 638 806 76 123 253 423 762 290 631 419 4
2022 691 772 199 187 188 740 763 880 635 296 4
2021 542 351 115 722 173 896 618 254 436 109 6
2020 479 644 143 120 157 271 520 324 320 387 6
2019 404 194 -17 192 202 365 457 918 177 267 7
2018 — — — — — 6
2017 — — — — — 6
2016 — — — — — 6
2015 — — — — — 6
2014 — — — — — 5
2013 — — — — — 6
2012 — — — — — 5
2011 — — — — — 5
2010 — — — — — 4

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
20.1 %
Net profit / revenue
Return on equity (ROE)
25.6 %
Net profit / equity
Return on assets (ROA)
23.9 %
Net profit / assets
Equity ratio
93.3 %
Equity / assets
Debt ratio
6.7 %
Liabilities / assets
Current ratio
4.47
Current assets / current liabilities
Revenue per employee
284 583 €
Revenue / average full-time employees
Labour cost per employee per month
8 777 €
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 26 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 4 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 25 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Jun 2020 Company’s own e-Äriregister

Board

  • Raul Kell
    Board member · since 18 Aug 2009

Right of representation

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

Owners

  • Raul Kell
    Natural person · 2 684 €

Beneficial owners

  • Raul Kell
    Direct ownership · since 29 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 85531Driving school activities Main
Rulings
Number, date Title Deadline State Document
Ä 20046067 / 5
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20046067 / 4
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20046067 / 3
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20046067 / 2
20 Dec 2011
Amendment entry In force
20 Dec 2011
PDF
Ä 129838 / 6
19 Aug 2009
Registry card closed after a change of district In force
19 Aug 2009
PDF
Ä 46067
18 Aug 2009
Registry card opened in the department of the new seat In force
18 Aug 2009
PDF
Ä 129838 / 5
11 Aug 2009
Note In force
11 Aug 2009
PDF
Ä 129838 / 4
2 Jul 2009
Note on closing the former card of a transformed company In force
2 Jul 2009
PDF
Ä 129838 / 3
2 Jul 2009
Second (constitutive) transformation entry In force
2 Jul 2009
PDF
Ä 129838 / 2
2 Jul 2009
First (declaratory) transformation entry In force
2 Jul 2009
PDF
Ä 129838
28 May 2009
First entry In force
28 May 2009
PDF

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