HEA ISU OÜ is a OÜ based in Tartu linn, registry code 12290581, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €183 317 with 9 employees.
Turnover
183 317 €
↑ 180.5%vs Q2 2026
State taxes
23 736 €
↑ 224.1%vs Q2 2026
Labour taxes
5 720 €
↑ 138.7%vs Q2 2026
Employees
9
+5vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Turnover · Q3 2026183 317 €
above 83% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee636 €
above 20% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025345 739 €
above 82% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20251.3 %
above 52% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 183 317 € · +180.5% vs Q2 2026 · industry median 48 370 € · above 83% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 636 € · +6.1% vs Q2 2026 · industry median 1 201 € · above 20% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 9 · +125.0% vs Q2 2026State taxes, € Q3 2026: 23 736 € · +224.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
183 317
23 736
5 720
9
Q2 2026
65 353
7 324
2 396
4
Q1 2026
30 061
3 262
3 489
3
Q4 2025
63 428
11 945
8 295
4
Q3 2025
234 121
28 878
9 520
8
Q2 2025
44 124
3 469
3 539
8
Q1 2025
40 151
5 178
3 414
3
Q4 2024
77 822
18 711
11 517
4
Q3 2024
240 655
39 621
15 467
12
Q2 2024
103 113
12 592
4 835
19
Q1 2024
43 791
6 966
5 087
5
Q4 2023
56 175
12 019
8 997
6
Q3 2023
214 316
36 156
14 686
7
Q2 2023
90 826
11 019
5 057
17
Q1 2023
45 620
7 238
5 126
4
Q4 2022
53 854
12 898
10 502
5
Q3 2022
218 723
37 124
15 136
11
Q2 2022
75 255
6 830
4 099
16
Q1 2022
24 978
5 004
4 115
4
Labour taxes per employee per month
212 €
Turnover per employee in the quarter
20 369 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 345 739 € · −24.6% vs 2024 · industry median 47 451 € · above 82% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 4 539 € · −84.8% vs 2024 · industry median 68 € · above 75% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 1.3 % · −5.2 pp vs the year before · industry median 1.1 % · above 52% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 73 224 € · +14.7% vs 2024Equity, € 2025: 56 431 € · +8.7% vs 2024Employees2025: 6 · −40.0% vs 2024 · industry median 3 · above 70% of the industry
Company
Industry median
Industry: Food and beverage service 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
345 739
4 539
70 215
73 224
56 431
6
2024
458 645
29 823
107 219
63 857
51 892
10
2023
403 974
16 830
100 442
41 112
22 069
9
2022
377 454
2 739
97 372
22 678
5 239
9
2021
265 060
12 175
74 670
58 239
47 665
9
2020
234 394
20 783
69 313
42 281
35 490
10
2019
334 564
5 594
86 197
34 606
14 707
9
2018
—
—
—
—
—
9
2017
—
—
—
—
—
5
2016
—
—
—
—
—
0
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
2
2012
—
—
—
—
—
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
1.3 %
Net profit / revenue
Return on equity (ROE)
8.0 %
Net profit / equity
Return on assets (ROA)
6.2 %
Net profit / assets
Equity ratio
77.1 %
Equity / assets
Debt ratio
22.9 %
Liabilities / assets
Current ratio
1.12
Current assets / current liabilities
Revenue per employee
57 623 €
Revenue / average full-time employees
Labour cost per employee per month
975 €
Labour costs / employees / 12 months (incl. employer taxes)
