Art & Building OÜ is a OÜ based in Tartu linn, registry code 12808121, status: active. Main activity: Installation, maintenance and repair of plumbing and sanitary equipment. According to EMTA, turnover for Q3 2026 was €180 450 with 16 employees.
Turnover
180 450 €
↓ 10.0%vs Q2 2026
State taxes
64 241 €
↓ 0.9%vs Q2 2026
Labour taxes
31 615 €
↑ 5.8%vs Q2 2026
Employees
16
−6vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 2026180 450 €
above 90% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee1 976 €
above 74% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025764 982 €
above 98% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 202511.9 %
above 67% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 180 450 € · −10.0% vs Q2 2026 · industry median 23 017 € · above 90% 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: 1 976 € · +45.5% vs Q2 2026 · industry median 1 236 € · above 74% 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: 16 · −27.3% vs Q2 2026State taxes, € Q3 2026: 64 241 € · −0.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
180 450
64 241
31 615
16
Q2 2026
200 544
64 812
29 877
22
Q1 2026
148 663
62 272
31 496
19
Q4 2025
138 323
50 213
24 324
14
Q3 2025
96 716
25 897
16 067
15
Q2 2025
102 859
42 260
27 531
14
Q1 2025
89 366
31 488
16 362
14
Q4 2024
122 881
46 032
23 705
13
Q3 2024
83 425
28 124
18 475
16
Q2 2024
105 523
35 759
24 220
11
Q1 2024
104 441
40 375
27 671
17
Q4 2023
140 317
48 627
32 122
19
Q3 2023
65 332
36 062
21 889
15
Q2 2023
95 393
25 207
17 735
14
Q1 2023
54 273
22 436
17 705
15
Q4 2022
62 858
27 408
24 077
14
Q3 2022
59 638
26 717
23 554
14
Q2 2022
57 800
31 246
26 737
14
Q1 2022
38 775
30 429
30 489
13
Labour taxes per employee per month
659 €
Turnover per employee in the quarter
11 278 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 764 982 € · −22.6% vs 2024 · industry median 37 328 € · above 98% 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, € thousand 2025: 90 834 € · +57.7% vs 2024 · industry median 561 € · above 98% 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: 11.9 % · +6.0 pp vs the year before · industry median 3.9 % · above 67% 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: 350 071 € · +33.8% vs 2024Equity, € thousand 2025: 310 199 € · +41.4% vs 2024Employees2025: 14 · +16.7% vs 2024 · industry median 1 · above 98% 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
764 982
90 834
393 163
350 071
310 199
14
2024
988 634
57 600
568 225
261 717
219 365
12
2023
1 047 506
139 473
508 819
252 913
205 431
12
2022
930 087
-17 581
616 146
162 334
100 958
12
2021
915 867
33 970
572 999
170 221
118 539
9
2020
648 681
69 497
370 408
120 729
84 569
9
2019
253 199
1 216
113 136
44 253
15 072
9
2018
—
—
—
—
—
7
2017
—
—
—
—
—
9
2016
—
—
—
—
—
9
2015
—
—
—
—
—
4
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
11.9 %
Net profit / revenue
Return on equity (ROE)
29.3 %
Net profit / equity
Return on assets (ROA)
25.9 %
Net profit / assets
Equity ratio
88.6 %
Equity / assets
Debt ratio
11.4 %
Liabilities / assets
Current ratio
8.29
Current assets / current liabilities
Revenue per employee
54 642 €
Revenue / average full-time employees
Labour cost per employee per month
2 340 €
Labour costs / employees / 12 months (incl. employer taxes)
