Frontrum OÜ is a OÜ based in Viljandi linn, registry code 12308005, status: active. Main activity: Erecting and dismantling of scaffolds, rental of cranes and other building equipment with an operator. According to EMTA, turnover for Q3 2026 was €67 738 with 2 employees.
Turnover
67 738 €
↑ 60.0%vs Q2 2026
State taxes
6 411 €
↓ 29.4%vs Q2 2026
Labour taxes
5 221 €
↑ 5.3%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202667 738 €
above 76% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee2 611 €
above 85% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025142 495 €
above 77% of companies
industry median 37 320 € · companies in the industry: 10 312
Net profit margin · 20252.6 %
above 46% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 67 738 € · +60.0% vs Q2 2026 · industry median 23 017 € · above 76% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 2 611 € · +5.3% vs Q2 2026 · industry median 1 236 € · above 85% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 411 € · −29.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
67 738
6 411
5 221
2
Q2 2026
42 348
9 081
4 958
2
Q1 2026
22 303
—
4 908
2
Q4 2025
48 136
12 901
6 164
2
Q3 2025
40 426
10 097
5 095
2
Q2 2025
36 148
7 363
3 973
2
Q1 2025
24 045
6 883
3 825
2
Q4 2024
46 629
11 332
4 229
2
Q3 2024
38 558
8 534
4 173
2
Q2 2024
21 125
5 818
4 545
2
Q1 2024
29 256
8 302
5 054
2
Q4 2023
34 107
7 332
4 551
2
Q3 2023
65 303
10 264
6 189
2
Q2 2023
51 902
13 153
5 583
3
Q1 2023
30 915
7 437
3 752
3
Q4 2022
51 890
4 400
3 588
4
Q3 2022
67 759
9 578
6 608
4
Q2 2022
177 807
30 187
6 584
3
Q1 2022
78 304
8 259
5 863
4
Labour taxes per employee per month
870 €
Turnover per employee in the quarter
33 869 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 142 495 € · +14.1% vs 2024 · industry median 37 320 € · above 77% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 3 681 € · +84.7% vs 2024 · industry median 561 € · above 64% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 2.6 % · +1.0 pp vs the year before · industry median 3.9 % · above 46% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 139 561 € · −2.7% vs 2024Equity, € 2025: 76 922 € · +5.0% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 55% of the industry
Company
Industry median
Industry: Specialised construction 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
142 495
3 681
47 686
139 561
76 922
2
2024
124 881
1 993
42 760
143 382
73 241
2
2023
169 877
2 033
53 466
156 822
71 248
3
2022
190 753
-13 885
60 183
167 225
69 214
4
2021
311 543
1 779
96 007
302 821
83 099
5
2020
357 487
1 510
87 270
331 882
81 321
5
2019
331 315
2 646
82 349
247 739
79 811
5
2018
—
—
—
—
—
7
2017
—
—
—
—
—
3
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
4
2013
—
—
—
—
—
2
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
2.5 %
Net profit / revenue
Return on equity (ROE)
4.8 %
Net profit / equity
Return on assets (ROA)
2.6 %
Net profit / assets
Equity ratio
55.1 %
Equity / assets
Debt ratio
44.9 %
Liabilities / assets
Current ratio
1.22
Current assets / current liabilities
Revenue per employee
73 165 €
Revenue / average full-time employees
Labour cost per employee per month
1 987 €
Labour costs / employees / 12 months (incl. employer taxes)
