Osaühing VRA-Partner is a OÜ based in Tammiku alevik, registry code 12386812, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €54 218 with 3 employees.
Turnover
54 218 €
↑ 141.9%vs Q2 2026
State taxes
10 732 €
↑ 252.3%vs Q2 2026
Labour taxes
3 978 €
↑ 103.1%vs Q2 2026
Employees
3
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Construction of residential and non-residential buildings · EMTAK 41
Turnover · Q3 202654 218 €
above 67% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee1 326 €
above 56% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025188 909 €
above 77% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025-14.8 %
above 14% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 54 218 € · +141.9% vs Q2 2026 · industry median 25 252 € · above 67% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 326 € · +35.4% vs Q2 2026 · industry median 1 211 € · above 56% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 3 · +50.0% vs Q2 2026State taxes, € Q3 2026: 10 732 € · +252.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
54 218
10 732
3 978
3
Q2 2026
22 418
3 046
1 959
2
Q1 2026
25 209
4 836
4 169
2
Q4 2025
84 363
16 040
5 250
2
Q3 2025
53 204
8 621
4 579
3
Q2 2025
30 596
5 642
4 555
2
Q1 2025
57 483
9 362
4 743
2
Q4 2024
57 942
9 298
5 164
3
Q3 2024
83 081
14 951
5 091
4
Q2 2024
47 237
10 076
6 400
2
Q1 2024
71 662
13 932
6 664
3
Q4 2023
51 762
9 804
6 078
3
Q3 2023
49 803
8 733
5 426
4
Q2 2023
46 315
7 264
4 218
4
Q1 2023
40 048
11 108
5 877
4
Q4 2022
56 841
—
5 538
4
Q3 2022
108 976
22 809
10 876
4
Q2 2022
90 636
15 073
6 409
6
Q1 2022
38 096
7 461
5 876
4
Labour taxes per employee per month
442 €
Turnover per employee in the quarter
18 073 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 188 909 € · −22.6% vs 2024 · industry median 38 239 € · above 77% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -27 926 € · −663.1% vs 2024 · industry median 410 € · above 2% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -14.8 % · −16.8 pp vs the year before · industry median 3.5 % · above 14% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 117 990 € · −32.0% vs 2024Equity, € 2025: 40 356 € · −40.9% vs 2024Employees2025: 2 · −33.3% vs 2024 · industry median 2 · above 50% of the industry
Company
Industry median
Industry: Construction of residential and non-residential buildings (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
188 909
-27 926
50 494
117 990
40 356
2
2024
243 938
4 959
61 874
173 425
68 282
3
2023
221 878
10 846
60 906
197 025
63 323
3
2022
267 752
13 044
80 183
182 363
52 477
4
2021
197 204
1 405
58 850
104 370
39 433
4
2020
180 324
-13 908
56 465
74 736
38 029
4
2019
186 140
-17 897
72 918
98 894
51 937
4
2018
—
—
—
—
—
4
2017
—
—
—
—
—
3
2016
—
—
—
—
—
4
2015
—
—
—
—
—
4
2014
—
—
—
—
—
2
2013
—
—
—
—
—
1
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
-14.8 %
Net profit / revenue
Return on equity (ROE)
-69.2 %
Net profit / equity
Return on assets (ROA)
-23.7 %
Net profit / assets
Equity ratio
34.2 %
Equity / assets
Debt ratio
65.8 %
Liabilities / assets
Current ratio
0.36
Current assets / current liabilities
Revenue per employee
94 455 €
Revenue / average full-time employees
Labour cost per employee per month
2 104 €
Labour costs / employees / 12 months (incl. employer taxes)
