Hea Õhtu OÜ is a OÜ based in Tartu linn, registry code 12913510, status: active. Main activity: Beverage serving activities. According to EMTA, turnover for Q3 2026 was €65 403 with 11 employees.
Turnover
65 403 €
↓ 9.6%vs Q2 2026
State taxes
8 091 €
↓ 7.9%vs Q2 2026
Labour taxes
7 334 €
↓ 8.3%vs Q2 2026
Employees
11
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Turnover · Q3 202665 403 €
above 58% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee667 €
above 21% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025341 458 €
above 82% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 202519.3 %
above 87% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 65 403 € · −9.6% vs Q2 2026 · industry median 48 370 € · above 58% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 667 € · +0.1% vs Q2 2026 · industry median 1 201 € · above 21% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 11 · −8.3% vs Q2 2026State taxes, € Q3 2026: 8 091 € · −7.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
65 403
8 091
7 334
11
Q2 2026
72 335
8 787
7 994
12
Q1 2026
79 368
12 848
8 115
15
Q4 2025
82 041
19 612
8 875
16
Q3 2025
84 718
21 391
8 537
15
Q2 2025
91 555
23 486
11 075
15
Q1 2025
95 003
20 989
9 574
15
Q4 2024
80 708
14 495
8 180
13
Q3 2024
69 107
8 844
6 501
14
Q2 2024
44 002
11 035
5 464
13
Q1 2024
71 720
12 987
6 380
12
Q4 2023
119 368
21 668
5 258
12
Q3 2023
68 921
16 332
5 887
11
Q2 2023
108 921
9 471
5 124
10
Q1 2023
91 503
15 618
6 779
8
Q4 2022
88 868
13 690
6 604
8
Q3 2022
94 383
11 831
7 055
15
Q2 2022
103 042
15 603
4 979
17
Q1 2022
6 480
10 860
6 357
14
Labour taxes per employee per month
222 €
Turnover per employee in the quarter
5 946 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 341 458 € · +21.2% vs 2024 · industry median 47 451 € · above 82% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 65 919 € · +569.1% vs 2024 · industry median 68 € · above 98% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 19.3 % · +15.8 pp vs the year before · industry median 1.1 % · above 87% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 183 545 € · +35.6% vs 2024Equity, € thousand 2025: 155 671 € · +53.0% vs 2024Employees2025: 14 · +7.7% vs 2024 · industry median 3 · above 88% of the industry
Company
Industry median
Industry: Food and beverage service 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
341 458
65 919
90 054
183 545
155 671
14
2024
281 821
9 852
71 345
135 351
101 752
13
2023
377 074
66 755
54 401
127 924
104 188
9
2022
329 406
41 610
51 181
70 927
48 698
13
2021
133 768
-5 492
26 891
33 262
8 163
5
2020
172 647
-30 130
37 585
47 105
13 655
6
2019
397 940
34 971
58 512
97 040
53 785
10
2018
—
—
—
—
—
12
2017
—
—
—
—
—
8
2016
—
—
—
—
—
6
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
19.3 %
Net profit / revenue
Return on equity (ROE)
42.3 %
Net profit / equity
Return on assets (ROA)
35.9 %
Net profit / assets
Equity ratio
84.8 %
Equity / assets
Debt ratio
15.2 %
Liabilities / assets
Current ratio
3.37
Current assets / current liabilities
Revenue per employee
24 390 €
Revenue / average full-time employees
Labour cost per employee per month
536 €
Labour costs / employees / 12 months (incl. employer taxes)
