OÜ Sine Qua Non

Active Registry code 12094242 OÜ Tallinn Registered 20 Apr 2011
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OÜ Sine Qua Non is a OÜ based in Tallinn, registry code 12094242, status: active. Main activity: Other reservation service and related activities. Its annual report for 2025 shows revenue of €624 and 0 employees.

Turnover
—
State taxes
209 €
Labour taxes
209 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Travel agency, tour operator and other reservation service and related activities · EMTAK 79

  • Labour taxes per employee 209 €
    industry median 1 423 € · companies in the industry: 297
  • Revenue · 2025 624 €
    industry median 27 722 € · companies in the industry: 819

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 209 € · industry median 1 423 € · above 2% of the industry
05001 0001 500Q4 2023 Company: — Industry median: 1 192 €Q4·23Q1 2024 Company: — Industry median: 1 156 €Q2 2024 Company: — Industry median: 1 120 €Q2·24Q3 2024 Company: 177 € Industry median: 1 233 €Q4 2024 Company: — Industry median: 1 233 €Q4·24Q1 2025 Company: — Industry median: 1 385 €Q2 2025 Company: — Industry median: 1 376 €Q2·25Q3 2025 Company: — Industry median: 1 423 €Q4 2025 Company: — Industry median: 1 410 €Q4·25Q1 2026 Company: — Industry median: 1 342 €Q2 2026 Company: — Industry median: 1 324 €Q2·26Q3 2026 Company: 209 € Industry median: 1 423 €Q3·2605001 0001 500Q4 2024 Company: — Industry median: 1 233 €Q1 2025 Company: — Industry median: 1 385 €Q1·25Q2 2025 Company: — Industry median: 1 376 €Q3 2025 Company: — Industry median: 1 423 €Q3·25Q4 2025 Company: — Industry median: 1 410 €Q1 2026 Company: — Industry median: 1 342 €Q1·26Q2 2026 Company: — Industry median: 1 324 €Q3 2026 Company: 209 € Industry median: 1 423 €Q3·26
  • Company
  • Industry median

Industry: Travel agency, tour operator and other reservation service and related 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: 209 €
050100150200250Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: 168 €Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: 209 €Q3·26050100150200250Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: 209 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 209 209 1
Q2 2026 — — — 1
Q1 2026 — — — 1
Q4 2025 — — — 1
Q3 2025 — — — 1
Q2 2025 — — — 1
Q1 2025 — — — 1
Q4 2024 — — — 1
Q3 2024 — 168 177 1
Q2 2024 — — — 1
Q1 2024 — — — 1
Q4 2023 — — — 1
Q3 2023 — 149 162 1
Q2 2023 — — — 1
Q1 2023 — — — 1
Q4 2022 — — — 1
Q3 2022 — — — 1
Q2 2022 — 122 132 1
Q1 2022 — — — 1
Labour taxes per employee per month
70 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 624 € · +18.4% vs 2024 · industry median 27 722 € · above 20% of the industry
010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 19 624 € Industry median: 28 223 €20192020 Company: 3 000 € Industry median: 6 673 €20202021 Company: 2 150 € Industry median: 8 827 €20212022 Company: 14 964 € Industry median: 16 078 €20222023 Company: 17 209 € Industry median: 20 487 €20232024 Company: 527 € Industry median: 26 470 €20242025 Company: 624 € Industry median: 27 722 €2025010 00020 00030 0002018 Company: — Industry median: —2019 Company: 19 624 € Industry median: 28 223 €20192020 Company: 3 000 € Industry median: 6 673 €2021 Company: 2 150 € Industry median: 8 827 €20212022 Company: 14 964 € Industry median: 16 078 €2023 Company: 17 209 € Industry median: 20 487 €20232024 Company: 527 € Industry median: 26 470 €2025 Company: 624 € Industry median: 27 722 €2025
  • Company
  • Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 21 169 € · −32.6% vs 2024 · industry median 1 194 € · above 83% of the industry
-10 000010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 10 200 € Industry median: 1 022 €20192020 Company: -4 421 € Industry median: -128 €20202021 Company: -433 € Industry median: 42 €20212022 Company: 8 721 € Industry median: 781 €20222023 Company: 4 010 € Industry median: 1 059 €20232024 Company: 31 385 € Industry median: 994 €20242025 Company: 21 169 € Industry median: 1 194 €2025-10 000010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 10 200 € Industry median: 1 022 €20192020 Company: -4 421 € Industry median: -128 €2021 Company: -433 € Industry median: 42 €20212022 Company: 8 721 € Industry median: 781 €2023 Company: 4 010 € Industry median: 1 059 €20232024 Company: 31 385 € Industry median: 994 €2025 Company: 21 169 € Industry median: 1 194 €2025
  • Company
  • Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2023: 23.3 % · −35.0 pp vs the year before · industry median 7.5 % · above 71% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 52.0 % Industry median: 4.5 %20192020 Company: -147.4 % Industry median: -5.3 %20202021 Company: -20.1 % Industry median: 6.5 %20212022 Company: 58.3 % Industry median: 7.2 %20222023 Company: 23.3 % Industry median: 7.5 %20232024 Company: — Industry median: 5.7 %20242025 Company: — Industry median: 5.5 %2025-150-100-500501002018 Company: — Industry median: —2019 Company: 52.0 % Industry median: 4.5 %20192020 Company: -147.4 % Industry median: -5.3 %2021 Company: -20.1 % Industry median: 6.5 %20212022 Company: 58.3 % Industry median: 7.2 %2023 Company: 23.3 % Industry median: 7.5 %20232024 Company: — Industry median: 5.7 %2025 Company: — Industry median: 5.5 %2025
  • Company
  • Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 124 233 € · +23.4% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 27 004 €20192020 Company: 22 622 €20202021 Company: 22 185 €20212022 Company: 62 435 €20222023 Company: 68 948 €20232024 Company: 100 653 €20242025 Company: 124 233 €202502550751001252018 Company: —2019 Company: 27 004 €20192020 Company: 22 622 €2021 Company: 22 185 €20212022 Company: 62 435 €2023 Company: 68 948 €20232024 Company: 100 653 €2025 Company: 124 233 €2025
Equity, € 2025: 87 065 € · +32.1% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 26 634 €20192020 Company: 22 213 €20202021 Company: 21 781 €20212022 Company: 30 501 €20222023 Company: 34 511 €20232024 Company: 65 896 €20242025 Company: 87 065 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 26 634 €20192020 Company: 22 213 €2021 Company: 21 781 €20212022 Company: 30 501 €2023 Company: 34 511 €20232024 Company: 65 896 €2025 Company: 87 065 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 220182019 Company: 0 Industry median: 220192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.51.01.52.02018 Company: 0 Industry median: 22019 Company: 0 Industry median: 220192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Travel agency, tour operator and other reservation service and related 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 624 21 169 0 124 233 87 065 0
2024 527 31 385 427 100 653 65 896 0
2023 17 209 4 010 382 68 948 34 511 0
2022 14 964 8 721 312 62 435 30 501 0
2021 2 150 -433 390 22 185 21 781 0
2020 3 000 -4 421 781 22 622 22 213 0
2019 19 624 10 200 781 27 004 26 634 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 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
3 392.5 %
Net profit / revenue
Return on equity (ROE)
24.3 %
Net profit / equity
Return on assets (ROA)
17.0 %
Net profit / assets
Equity ratio
70.1 %
Equity / assets
Debt ratio
29.9 %
Liabilities / assets
Current ratio
3.17
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 14 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 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 15 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 20 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 Jul 2020 Company’s own e-Äriregister

Board

  • Uve Poom
    Board member · since 14 Aug 2015

Right of representation

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

Owners

  • Uve Poom
    Natural person · 2 500 €

Owner in

Beneficial owners

  • Uve Poom
    Direct ownership · since 18 Oct 2018

Founders and other persons

  • Uve Poom
    Founder · 2 500 € · 19 Apr 2011
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 79901Other reservation service and related activities Main

Rulings 8

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10155349 / 8
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 10155349 / 7
13 Oct 2021
 Amendment under Commercial Code § 525 (2) In force
13 Oct 2021
 PDF
Ä 10155349 / 6
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10155349 / 5
2 Dec 2017
 Amendment entry In force
2 Dec 2017
 PDF
Ä 10155349 / 4
9 Sep 2016
 Amendment entry In force
9 Sep 2016
 PDF
Ä 10155349 / 3
14 Aug 2015
 Amendment entry In force
14 Aug 2015
 PDF
Ä 10155349 / 2
4 Sep 2014
 Amendment entry In force
4 Sep 2014
 PDF
Ä 10155349
20 Apr 2011
 First entry In force
20 Apr 2011
 PDF

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