Best Partner OÜ

Active Registry code 12609114 OÜ Liivaranna küla Registered 5 Feb 2014
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Best Partner OÜ is a OÜ based in Liivaranna küla, registry code 12609114, status: active. Main activity: Construction of residential and non-residential buildings. Its annual report for 2023 shows revenue of €83 967 and 4 employees.

Turnover
—
State taxes
—
Labour taxes
—
Employees
1
±0 vs 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

  • Revenue · 2023 83 967 €
    industry median 37 262 € · companies in the industry: 7 410
  • Net profit margin · 2023 33.4 %
    industry median 3.9 % · companies in the industry: 5 733

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2025: 0 € · industry median 1 208 € · above 2% of the industry
05001 0001 500Q4 2023 Company: 191 € Industry median: 1 145 €Q4·23Q1 2024 Company: 553 € Industry median: 1 097 €Q2 2024 Company: 336 € Industry median: 1 083 €Q2·24Q3 2024 Company: — Industry median: 1 142 €Q4 2024 Company: — Industry median: 1 179 €Q4·24Q1 2025 Company: — Industry median: 1 188 €Q2 2025 Company: 0 € Industry median: 1 149 €Q2·25Q3 2025 Company: 0 € Industry median: 1 208 €Q4 2025 Company: — Industry median: 1 254 €Q4·25Q1 2026 Company: — Industry median: 1 183 €Q2 2026 Company: — Industry median: 1 166 €Q2·26Q3 2026 Company: — Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: — Industry median: 1 179 €Q1 2025 Company: — Industry median: 1 188 €Q1·25Q2 2025 Company: 0 € Industry median: 1 149 €Q3 2025 Company: 0 € Industry median: 1 208 €Q3·25Q4 2025 Company: — Industry median: 1 254 €Q1 2026 Company: — Industry median: 1 183 €Q1·26Q2 2026 Company: — Industry median: 1 166 €Q3 2026 Company: — Industry median: 1 211 €Q3·26
  • 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.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
01234Q4 2023 Company: 4Q4·23Q1 2024 Company: 4Q2 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 2025: 31 € · +63.2% vs Q2 2025
05001 0001 5002 0002 500Q4 2023 Company: 699 €Q4·23Q1 2024 Company: 2 029 €Q2 2024 Company: 305 €Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: 19 €Q2·25Q3 2025 Company: 31 €Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·26010203040Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: 19 €Q3 2025 Company: 31 €Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — — 1
Q2 2026 — — — 1
Q1 2026 — — — 1
Q4 2025 — — — 1
Q3 2025 — 31 — 1
Q2 2025 — 19 — 1
Q1 2025 — — — 1
Q4 2024 — — — 1
Q3 2024 — — — 1
Q2 2024 — 305 336 1
Q1 2024 — 2 029 2 212 4
Q4 2023 — 699 762 4
Q3 2023 — — — 3
Q2 2023 — — — 2
Q1 2023 — — — 2
Q4 2022 — — — 2
Q3 2022 — — — 2
Q2 2022 — — — 2
Q1 2022 — — — 2

Financials by year

2014 – 2023
Revenue, € thousand 2023: 83 967 € · industry median 37 262 € · above 65% of the industry
0501001502002502014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 217 348 € Industry median: 38 887 €20192020 Company: 199 119 € Industry median: 35 421 €20202021 Company: 66 741 € Industry median: 38 277 €20212022 Company: 0 € Industry median: 39 545 €20222023 Company: 83 967 € Industry median: 37 262 €20230501001502002502016 Company: — Industry median: —2017 Company: — Industry median: —20172018 Company: — Industry median: —2019 Company: 217 348 € Industry median: 38 887 €20192020 Company: 199 119 € Industry median: 35 421 €2021 Company: 66 741 € Industry median: 38 277 €20212022 Company: 0 € Industry median: 39 545 €2023 Company: 83 967 € Industry median: 37 262 €2023
  • 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, € 2023: 28 068 € · +366.9% vs 2022 · industry median 253 € · above 86% of the industry
-40 000-20 000020 00040 0002014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 7 573 € Industry median: 643 €20192020 Company: 15 271 € Industry median: 281 €20202021 Company: -28 007 € Industry median: 315 €20212022 Company: -10 518 € Industry median: 398 €20222023 Company: 28 068 € Industry median: 253 €2023-40 000-20 000020 00040 0002016 Company: — Industry median: —2017 Company: — Industry median: —20172018 Company: — Industry median: —2019 Company: 7 573 € Industry median: 643 €20192020 Company: 15 271 € Industry median: 281 €2021 Company: -28 007 € Industry median: 315 €20212022 Company: -10 518 € Industry median: 398 €2023 Company: 28 068 € Industry median: 253 €2023
  • 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, % 2023: 33.4 % · industry median 3.9 % · above 87% of the industry
-60-40-20020402014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.5 % Industry median: 4.5 %20192020 Company: 7.7 % Industry median: 4.0 %20202021 Company: -42.0 % Industry median: 3.8 %20212022 Company: — Industry median: 3.9 %20222023 Company: 33.4 % Industry median: 3.9 %2023-60-40-20020402016 Company: — Industry median: —2017 Company: — Industry median: —20172018 Company: — Industry median: —2019 Company: 3.5 % Industry median: 4.5 %20192020 Company: 7.7 % Industry median: 4.0 %2021 Company: -42.0 % Industry median: 3.8 %20212022 Company: — Industry median: 3.9 %2023 Company: 33.4 % Industry median: 3.9 %2023
  • 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, € 2023: 81 072 € · +50.2% vs 2022
020 00040 00060 00080 000100 0002014 Company: —20142015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 86 950 €20192020 Company: 93 467 €20202021 Company: 62 936 €20212022 Company: 53 964 €20222023 Company: 81 072 €2023020 00040 00060 00080 000100 0002016 Company: —2017 Company: —20172018 Company: —2019 Company: 86 950 €20192020 Company: 93 467 €2021 Company: 62 936 €20212022 Company: 53 964 €2023 Company: 81 072 €2023
Equity, € 2023: 52 944 € · +112.8% vs 2022
020 00040 00060 00080 0002014 Company: —20142015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 48 730 €20192020 Company: 64 002 €20202021 Company: 35 994 €20212022 Company: 24 876 €20222023 Company: 52 944 €2023020 00040 00060 00080 0002016 Company: —2017 Company: —20172018 Company: —2019 Company: 48 730 €20192020 Company: 64 002 €2021 Company: 35 994 €20212022 Company: 24 876 €2023 Company: 52 944 €2023
Employees 2023: 4 · industry median 2 · above 75% of the industry
02462014 Company: 0 Industry median: —20142015 Company: 2 Industry median: —20152016 Company: 6 Industry median: —20162017 Company: 5 Industry median: —20172018 Company: 4 Industry median: 220182019 Company: 4 Industry median: 220192020 Company: 4 Industry median: 220202021 Company: 4 Industry median: 220212022 Company: 0 Industry median: 220222023 Company: 4 Industry median: 2202302462016 Company: 6 Industry median: —2017 Company: 5 Industry median: —20172018 Company: 4 Industry median: 22019 Company: 4 Industry median: 220192020 Company: 4 Industry median: 22021 Company: 4 Industry median: 220212022 Company: 0 Industry median: 22023 Company: 4 Industry median: 22023
  • 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
2023 83 967 28 068 4 840 81 072 52 944 4
2022 0 -10 518 0 53 964 24 876 0
2021 66 741 -28 007 18 594 62 936 35 994 4
2020 199 119 15 271 46 335 93 467 64 002 4
2019 217 348 7 573 51 138 86 950 48 730 4
2018 — — — — — 4
2017 — — — — — 5
2016 — — — — — 6
2015 — — — — — 2
2014 — — — — — 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 2023

Net profit margin
33.4 %
Net profit / revenue
Return on equity (ROE)
53.0 %
Net profit / equity
Return on assets (ROA)
34.6 %
Net profit / assets
Equity ratio
65.3 %
Equity / assets
Debt ratio
34.7 %
Liabilities / assets
Current ratio
2.40
Current assets / current liabilities
Revenue per employee
20 992 €
Revenue / average full-time employees
Labour cost per employee per month
101 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2023 1 Jan 2023 – 31 Dec 2023 9 Oct 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 Oct 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 12 Jul 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 11 Jul 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 26 Jul 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Janek Naarits
    Direct ownership · since 28 Oct 2018
  • Külli Naarits
    Control by other means (contractual, family or other ties) · since 28 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41201Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 10192559 / 12
4 May 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
4 May 2026
PDF
Ä 10192559 / M6
23 Apr 2026
Procedural ruling 7 May 2026 Deficiencies eliminated
18 May 2026
PDF
Ä 10192559 / 11
21 Apr 2025
Amendment entry In force
21 Apr 2025
PDF
Ä 10192559 / 10
16 Apr 2025
Amendment entry In force
16 Apr 2025
PDF
Ä 10192559 / M5
2 Sep 2024
Warning of deletion from the register: annual report not filed 6 Dec 2024 Deficiencies eliminated
10 Oct 2024
PDF
Ä 10192559 / M4
10 Jul 2024
Warning of deletion from the register: annual report not filed 13 Oct 2024 Deficiencies eliminated
24 Aug 2024
PDF
Ä 10192559 / M3
20 Oct 2023
Warning of deletion from the register: annual report not filed 23 Jan 2024 Deficiencies eliminated
24 Oct 2023
PDF
Ä 10192559 / 9
3 Sep 2023
Amendment entry In force
3 Sep 2023
PDF
Ä 10192559 / 8
2 Aug 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
2 Aug 2023
PDF
Ä 10192559 / M2
12 Jul 2023
Procedural ruling 26 Jul 2023 In force
12 Jul 2023
PDF
Ä 10192559 / 7
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 10192559 / 6
11 Dec 2017
Amendment entry In force
11 Dec 2017
PDF
Ä 10192559 / 5
7 Dec 2017
Amendment entry In force
7 Dec 2017
PDF
Ä 10192559 / 4
11 Mar 2015
Transformation entry In force
11 Mar 2015
PDF
Ä 10192559 / M1
9 Mar 2015
Ruling to eliminate deficiencies 19 Mar 2015 Deficiencies eliminated
11 Mar 2015
PDF
Ä 10192559 / 3
9 Mar 2015
Amendment entry In force
9 Mar 2015
PDF
Ä 10192559 / 2
6 Nov 2014
Amendment under Commercial Code § 525 (2) In force
6 Nov 2014
PDF
Ä 10192559
5 Feb 2014
First entry In force
5 Feb 2014
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data