OÜ Spactum

Active Registry code 12800786 OÜ Tartu linn Registered 16 Feb 2015
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OÜ Spactum is a OÜ based in Tartu linn, registry code 12800786, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €121 748 with 8 employees.

Turnover
121 748 €
↑ 5.4% vs Q2 2026
State taxes
34 408 €
↑ 23.8% vs Q2 2026
Labour taxes
23 888 €
↑ 23.4% vs Q2 2026
Employees
8
±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

  • Turnover · Q3 2026 121 748 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 2 986 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 451 674 €
    industry median 38 239 € · companies in the industry: 7 000
  • Net profit margin · 2025 2.1 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 121 748 € · +5.4% vs Q2 2026 · industry median 25 252 € · above 81% of the industry
050100150200Q4 2023 Company: 90 648 € Industry median: 26 427 €Q4·23Q1 2024 Company: 149 221 € Industry median: 19 618 €Q2 2024 Company: 39 794 € Industry median: 21 373 €Q2·24Q3 2024 Company: 93 739 € Industry median: 26 160 €Q4 2024 Company: 122 979 € Industry median: 25 496 €Q4·24Q1 2025 Company: 75 966 € Industry median: 19 568 €Q2 2025 Company: 133 183 € Industry median: 22 577 €Q2·25Q3 2025 Company: 156 154 € Industry median: 25 533 €Q4 2025 Company: 84 972 € Industry median: 25 721 €Q4·25Q1 2026 Company: 95 799 € Industry median: 20 483 €Q2 2026 Company: 115 534 € Industry median: 22 672 €Q2·26Q3 2026 Company: 121 748 € Industry median: 25 252 €Q3·26050100150200Q4 2024 Company: 122 979 € Industry median: 25 496 €Q1 2025 Company: 75 966 € Industry median: 19 568 €Q1·25Q2 2025 Company: 133 183 € Industry median: 22 577 €Q3 2025 Company: 156 154 € Industry median: 25 533 €Q3·25Q4 2025 Company: 84 972 € Industry median: 25 721 €Q1 2026 Company: 95 799 € Industry median: 20 483 €Q1·26Q2 2026 Company: 115 534 € Industry median: 22 672 €Q3 2026 Company: 121 748 € Industry median: 25 252 €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.

Labour taxes per employee, € Q3 2026: 2 986 € · +23.4% vs Q2 2026 · industry median 1 211 € · above 90% of the industry
01 0002 0003 0004 000Q4 2023 Company: 3 773 € Industry median: 1 145 €Q4·23Q1 2024 Company: 1 982 € Industry median: 1 097 €Q2 2024 Company: 1 836 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 417 € Industry median: 1 142 €Q4 2024 Company: 1 333 € Industry median: 1 179 €Q4·24Q1 2025 Company: 3 041 € Industry median: 1 188 €Q2 2025 Company: 2 620 € Industry median: 1 149 €Q2·25Q3 2025 Company: 3 046 € Industry median: 1 208 €Q4 2025 Company: 2 960 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 114 € Industry median: 1 183 €Q2 2026 Company: 2 420 € Industry median: 1 166 €Q2·26Q3 2026 Company: 2 986 € Industry median: 1 211 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 1 333 € Industry median: 1 179 €Q1 2025 Company: 3 041 € Industry median: 1 188 €Q1·25Q2 2025 Company: 2 620 € Industry median: 1 149 €Q3 2025 Company: 3 046 € Industry median: 1 208 €Q3·25Q4 2025 Company: 2 960 € Industry median: 1 254 €Q1 2026 Company: 1 114 € Industry median: 1 183 €Q1·26Q2 2026 Company: 2 420 € Industry median: 1 166 €Q3 2026 Company: 2 986 € 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: 8 · +0.0% vs Q2 2026
02468Q4 2023 Company: 3Q4·23Q1 2024 Company: 6Q2 2024 Company: 5Q2·24Q3 2024 Company: 7Q4 2024 Company: 7Q4·24Q1 2025 Company: 6Q2 2025 Company: 7Q2·25Q3 2025 Company: 7Q4 2025 Company: 6Q4·25Q1 2026 Company: 7Q2 2026 Company: 8Q2·26Q3 2026 Company: 8Q3·2602468Q4 2024 Company: 7Q1 2025 Company: 6Q1·25Q2 2025 Company: 7Q3 2025 Company: 7Q3·25Q4 2025 Company: 6Q1 2026 Company: 7Q1·26Q2 2026 Company: 8Q3 2026 Company: 8Q3·26
State taxes, € Q3 2026: 34 408 € · +23.8% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 10 502 €Q4·23Q1 2024 Company: 32 453 €Q2 2024 Company: 14 694 €Q2·24Q3 2024 Company: 13 830 €Q4 2024 Company: 13 037 €Q4·24Q1 2025 Company: 27 334 €Q2 2025 Company: 22 256 €Q2·25Q3 2025 Company: 31 599 €Q4 2025 Company: 19 493 €Q4·25Q1 2026 Company: 17 125 €Q2 2026 Company: 27 801 €Q2·26Q3 2026 Company: 34 408 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 13 037 €Q1 2025 Company: 27 334 €Q1·25Q2 2025 Company: 22 256 €Q3 2025 Company: 31 599 €Q3·25Q4 2025 Company: 19 493 €Q1 2026 Company: 17 125 €Q1·26Q2 2026 Company: 27 801 €Q3 2026 Company: 34 408 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 121 748 34 408 23 888 8
Q2 2026 115 534 27 801 19 359 8
Q1 2026 95 799 17 125 7 798 7
Q4 2025 84 972 19 493 17 762 6
Q3 2025 156 154 31 599 21 324 7
Q2 2025 133 183 22 256 18 342 7
Q1 2025 75 966 27 334 18 247 6
Q4 2024 122 979 13 037 9 334 7
Q3 2024 93 739 13 830 9 921 7
Q2 2024 39 794 14 694 9 179 5
Q1 2024 149 221 32 453 11 894 6
Q4 2023 90 648 10 502 11 318 3
Q3 2023 120 702 18 889 15 108 6
Q2 2023 112 198 15 383 11 553 7
Q1 2023 114 377 22 364 18 660 5
Q4 2022 106 656 19 797 17 654 7
Q3 2022 100 481 13 874 13 019 6
Q2 2022 77 206 4 531 5 484 3
Q1 2022 68 478 10 014 11 141 2
Labour taxes per employee per month
995 €
Turnover per employee in the quarter
15 219 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 451 674 € · +18.9% vs 2024 · industry median 38 239 € · above 88% of the industry
01002003004005002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 137 159 € Industry median: 38 887 €20192020 Company: 287 441 € Industry median: 35 421 €20202021 Company: 295 571 € Industry median: 38 277 €20212022 Company: 374 863 € Industry median: 39 545 €20222023 Company: 444 262 € Industry median: 37 262 €20232024 Company: 379 825 € Industry median: 37 686 €20242025 Company: 451 674 € Industry median: 38 239 €202501002003004005002018 Company: — Industry median: —2019 Company: 137 159 € Industry median: 38 887 €20192020 Company: 287 441 € Industry median: 35 421 €2021 Company: 295 571 € Industry median: 38 277 €20212022 Company: 374 863 € Industry median: 39 545 €2023 Company: 444 262 € Industry median: 37 262 €20232024 Company: 379 825 € Industry median: 37 686 €2025 Company: 451 674 € Industry median: 38 239 €2025
  • 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: 9 615 € · −19.6% vs 2024 · industry median 410 € · above 75% of the industry
-20 000020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 835 € Industry median: 643 €20192020 Company: -11 716 € Industry median: 281 €20202021 Company: -7 423 € Industry median: 315 €20212022 Company: 28 757 € Industry median: 398 €20222023 Company: 50 281 € Industry median: 253 €20232024 Company: 11 961 € Industry median: 108 €20242025 Company: 9 615 € Industry median: 410 €2025-20 000020 00040 00060 0002018 Company: — Industry median: —2019 Company: 20 835 € Industry median: 643 €20192020 Company: -11 716 € Industry median: 281 €2021 Company: -7 423 € Industry median: 315 €20212022 Company: 28 757 € Industry median: 398 €2023 Company: 50 281 € Industry median: 253 €20232024 Company: 11 961 € Industry median: 108 €2025 Company: 9 615 € Industry median: 410 €2025
  • 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: 2.1 % · −1.0 pp vs the year before · industry median 3.5 % · above 45% of the industry
-5051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15.2 % Industry median: 4.5 %20192020 Company: -4.1 % Industry median: 4.0 %20202021 Company: -2.5 % Industry median: 3.8 %20212022 Company: 7.7 % Industry median: 3.9 %20222023 Company: 11.3 % Industry median: 3.9 %20232024 Company: 3.1 % Industry median: 2.8 %20242025 Company: 2.1 % Industry median: 3.5 %2025-5051015202018 Company: — Industry median: —2019 Company: 15.2 % Industry median: 4.5 %20192020 Company: -4.1 % Industry median: 4.0 %2021 Company: -2.5 % Industry median: 3.8 %20212022 Company: 7.7 % Industry median: 3.9 %2023 Company: 11.3 % Industry median: 3.9 %20232024 Company: 3.1 % Industry median: 2.8 %2025 Company: 2.1 % Industry median: 3.5 %2025
  • 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: 219 764 € · +9.2% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 63 052 €20192020 Company: 52 245 €20202021 Company: 60 596 €20212022 Company: 110 841 €20222023 Company: 162 383 €20232024 Company: 201 283 €20242025 Company: 219 764 €20250501001502002502018 Company: —2019 Company: 63 052 €20192020 Company: 52 245 €2021 Company: 60 596 €20212022 Company: 110 841 €2023 Company: 162 383 €20232024 Company: 201 283 €2025 Company: 219 764 €2025
Equity, € thousand 2025: 53 178 € · +22.1% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 46 703 €20192020 Company: 34 987 €20202021 Company: 27 564 €20212022 Company: 56 321 €20222023 Company: 106 602 €20232024 Company: 43 563 €20242025 Company: 53 178 €202502550751001252018 Company: —2019 Company: 46 703 €20192020 Company: 34 987 €2021 Company: 27 564 €20212022 Company: 56 321 €2023 Company: 106 602 €20232024 Company: 43 563 €2025 Company: 53 178 €2025
Employees 2025: 8 · +14.3% vs 2024 · industry median 2 · above 90% of the industry
035810132016 Company: 2 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 12 Industry median: 220182019 Company: 4 Industry median: 220192020 Company: 5 Industry median: 220202021 Company: 4 Industry median: 220212022 Company: 6 Industry median: 220222023 Company: 6 Industry median: 220232024 Company: 7 Industry median: 220242025 Company: 8 Industry median: 22025035810132018 Company: 12 Industry median: 22019 Company: 4 Industry median: 220192020 Company: 5 Industry median: 22021 Company: 4 Industry median: 220212022 Company: 6 Industry median: 22023 Company: 6 Industry median: 220232024 Company: 7 Industry median: 22025 Company: 8 Industry median: 22025
  • 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 451 674 9 615 216 431 219 764 53 178 8
2024 379 825 11 961 140 040 201 283 43 563 7
2023 444 262 50 281 163 506 162 383 106 602 6
2022 374 863 28 757 187 704 110 841 56 321 6
2021 295 571 -7 423 143 418 60 596 27 564 4
2020 287 441 -11 716 123 870 52 245 34 987 5
2019 137 159 20 835 52 698 63 052 46 703 4
2018 — — — — — 12
2017 — — — — — 3
2016 — — — — — 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
2.1 %
Net profit / revenue
Return on equity (ROE)
18.1 %
Net profit / equity
Return on assets (ROA)
4.4 %
Net profit / assets
Equity ratio
24.2 %
Equity / assets
Debt ratio
75.8 %
Liabilities / assets
Current ratio
1.17
Current assets / current liabilities
Revenue per employee
56 459 €
Revenue / average full-time employees
Labour cost per employee per month
2 254 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 28 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 6 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 2 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 6 Sep 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
  • 77111Rental and leasing of cars and light motor vehicles (with a maximum permissible weight up to 3,5 tons)
Rulings
Number, date Title Deadline State Document
Ä 50002742 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50002742 / 8
18 Jul 2019
Amendment entry In force
18 Jul 2019
PDF
Ä 50002742 / 7
6 Jun 2018
Amendment entry In force
6 Jun 2018
PDF
Ä 50002742 / 6
22 Apr 2018
Entry refused: deficiencies not eliminated In force
23 May 2018
PDF
Ä 50002742 / M4
3 Apr 2018
Ruling to eliminate deficiencies 13 Apr 2018 In force
3 Apr 2018
PDF
Ä 50002742 / M3
8 Mar 2018
Ruling to eliminate deficiencies 22 Mar 2018 In force
8 Mar 2018
PDF
Ä 50002742 / 5
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50002742 / 4
18 Dec 2017
Amendment entry In force
18 Dec 2017
PDF
Ä 50002742 / 3
9 Dec 2017
Amendment entry In force
9 Dec 2017
PDF
Ä 50002742 / 2
13 Sep 2016
Amendment entry In force
13 Sep 2016
PDF
Ä 50002742 / M2
12 Sep 2016
Ruling to eliminate deficiencies 27 Sep 2016 Deficiencies eliminated
13 Sep 2016
PDF
Ä 50002742 / M1
9 Sep 2016
Ruling to eliminate deficiencies 24 Sep 2016 Deficiencies eliminated
13 Sep 2016
PDF
Ä 50002742
16 Feb 2015
First entry In force
16 Feb 2015
PDF

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