VM Halduse OÜ

Active Registry code 12956548 OÜ Tartu linn Registered 1 Dec 2015
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VM Halduse OÜ is a OÜ based in Tartu linn, registry code 12956548, status: active. Main activity: Guesthouses. According to EMTA, turnover for Q3 2026 was €1 371 with employees.

Turnover
1 371 €
State taxes
312 €
Labour taxes
0 €
Employees
—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Accommodation · EMTAK 55

  • Turnover · Q3 2026 1 371 €
    industry median 14 459 € · companies in the industry: 1 208
  • Revenue · 2025 1 196 €
    industry median 12 949 € · companies in the industry: 2 211
  • Net profit margin · 2025 -211.9 %
    industry median 3.6 % · companies in the industry: 1 824

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 371 € · industry median 14 459 € · above 11% of the industry
05 00010 00015 000Q4 2023 Company: 380 € Industry median: 7 389 €Q4·23Q1 2024 Company: 3 705 € Industry median: 7 416 €Q2 2024 Company: 1 802 € Industry median: 7 791 €Q2·24Q3 2024 Company: 1 156 € Industry median: 14 961 €Q4 2024 Company: 5 057 € Industry median: 7 272 €Q4·24Q1 2025 Company: 163 € Industry median: 5 986 €Q2 2025 Company: 0 € Industry median: 6 545 €Q2·25Q3 2025 Company: 228 € Industry median: 14 599 €Q4 2025 Company: 968 € Industry median: 6 763 €Q4·25Q1 2026 Company: 0 € Industry median: 6 419 €Q2 2026 Company: 0 € Industry median: 7 564 €Q2·26Q3 2026 Company: 1 371 € Industry median: 14 459 €Q3·2605 00010 00015 000Q4 2024 Company: 5 057 € Industry median: 7 272 €Q1 2025 Company: 163 € Industry median: 5 986 €Q1·25Q2 2025 Company: 0 € Industry median: 6 545 €Q3 2025 Company: 228 € Industry median: 14 599 €Q3·25Q4 2025 Company: 968 € Industry median: 6 763 €Q1 2026 Company: 0 € Industry median: 6 419 €Q1·26Q2 2026 Company: 0 € Industry median: 7 564 €Q3 2026 Company: 1 371 € Industry median: 14 459 €Q3·26
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 312 €
0100200300400Q4 2023 Company: —Q4·23Q1 2024 Company: 220 €Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: 140 €Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: 182 €Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: 312 €Q3·260100200300400Q4 2024 Company: 140 €Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: 182 €Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: 312 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 371 312 — —
Q2 2026 — — — —
Q1 2026 — — — —
Q4 2025 968 182 — —
Q3 2025 228 — — —
Q2 2025 — — — —
Q1 2025 163 — — —
Q4 2024 5 057 140 — —
Q3 2024 1 156 — — —
Q2 2024 1 802 — — —
Q1 2024 3 705 220 — —
Q4 2023 380 — — —
Q3 2023 2 037 — — —
Q2 2023 — — — —
Q1 2023 — — — —
Q4 2022 — — — —
Q3 2022 11 224 582 — —
Q2 2022 2 762 57 — —
Q1 2022 — 159 — —

Financials by year

2016 – 2025
Revenue, € thousand 2025: 1 196 € · −87.2% vs 2024 · industry median 12 949 € · above 20% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 125 927 € Industry median: 15 027 €20192020 Company: 55 053 € Industry median: 11 705 €20202021 Company: 12 834 € Industry median: 12 221 €20212022 Company: 12 739 € Industry median: 14 348 €20222023 Company: 4 955 € Industry median: 13 864 €20232024 Company: 9 345 € Industry median: 13 526 €20242025 Company: 1 196 € Industry median: 12 949 €20250501001502018 Company: — Industry median: —2019 Company: 125 927 € Industry median: 15 027 €20192020 Company: 55 053 € Industry median: 11 705 €2021 Company: 12 834 € Industry median: 12 221 €20212022 Company: 12 739 € Industry median: 14 348 €2023 Company: 4 955 € Industry median: 13 864 €20232024 Company: 9 345 € Industry median: 13 526 €2025 Company: 1 196 € Industry median: 12 949 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -2 534 € · +37.7% vs 2024 · industry median 94 € · above 24% of the industry
-6 000-4 000-2 00002 0004 0006 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 180 € Industry median: 772 €20192020 Company: -1 394 € Industry median: 0 €20202021 Company: 5 485 € Industry median: 231 €20212022 Company: 5 890 € Industry median: 294 €20222023 Company: -2 455 € Industry median: 140 €20232024 Company: -4 068 € Industry median: 178 €20242025 Company: -2 534 € Industry median: 94 €2025-6 000-4 000-2 00002 0004 0006 0002018 Company: — Industry median: —2019 Company: 1 180 € Industry median: 772 €20192020 Company: -1 394 € Industry median: 0 €2021 Company: 5 485 € Industry median: 231 €20212022 Company: 5 890 € Industry median: 294 €2023 Company: -2 455 € Industry median: 140 €20232024 Company: -4 068 € Industry median: 178 €2025 Company: -2 534 € Industry median: 94 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -211.9 % · −168.3 pp vs the year before · industry median 3.6 % · above 2% of the industry
-300-200-10001002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.9 % Industry median: 8.0 %20192020 Company: -2.5 % Industry median: 2.7 %20202021 Company: 42.7 % Industry median: 8.0 %20212022 Company: 46.2 % Industry median: 7.6 %20222023 Company: -49.5 % Industry median: 5.0 %20232024 Company: -43.5 % Industry median: 5.5 %20242025 Company: -211.9 % Industry median: 3.6 %2025-300-200-10001002018 Company: — Industry median: —2019 Company: 0.9 % Industry median: 8.0 %20192020 Company: -2.5 % Industry median: 2.7 %2021 Company: 42.7 % Industry median: 8.0 %20212022 Company: 46.2 % Industry median: 7.6 %2023 Company: -49.5 % Industry median: 5.0 %20232024 Company: -43.5 % Industry median: 5.5 %2025 Company: -211.9 % Industry median: 3.6 %2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 11 798 € · −19.7% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 17 629 €20192020 Company: 12 860 €20202021 Company: 14 962 €20212022 Company: 20 851 €20222023 Company: 18 807 €20232024 Company: 14 685 €20242025 Company: 11 798 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 17 629 €20192020 Company: 12 860 €2021 Company: 14 962 €20212022 Company: 20 851 €2023 Company: 18 807 €20232024 Company: 14 685 €2025 Company: 11 798 €2025
Equity, € 2025: 5 232 € · −32.6% vs 2024
05 00010 00015 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 308 €20192020 Company: 2 914 €20202021 Company: 8 399 €20212022 Company: 14 289 €20222023 Company: 11 834 €20232024 Company: 7 766 €20242025 Company: 5 232 €202505 00010 00015 0002018 Company: —2019 Company: 4 308 €20192020 Company: 2 914 €2021 Company: 8 399 €20212022 Company: 14 289 €2023 Company: 11 834 €20232024 Company: 7 766 €2025 Company: 5 232 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
012342016 Company: 4 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 3 Industry median: 220182019 Company: 3 Industry median: 220192020 Company: 3 Industry median: 220202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 220222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 1202501232018 Company: 3 Industry median: 22019 Company: 3 Industry median: 220192020 Company: 3 Industry median: 22021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 22023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Accommodation (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 1 196 -2 534 0 11 798 5 232 0
2024 9 345 -4 068 0 14 685 7 766 0
2023 4 955 -2 455 0 18 807 11 834 0
2022 12 739 5 890 0 20 851 14 289 0
2021 12 834 5 485 1 410 14 962 8 399 0
2020 55 053 -1 394 23 086 12 860 2 914 3
2019 125 927 1 180 47 748 17 629 4 308 3
2018 — — — — — 3
2017 — — — — — 3
2016 — — — — — 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
-211.9 %
Net profit / revenue
Return on equity (ROE)
-48.4 %
Net profit / equity
Return on assets (ROA)
-21.5 %
Net profit / assets
Equity ratio
44.3 %
Equity / assets
Debt ratio
55.7 %
Liabilities / assets
Current ratio
1.80
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 11 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 18 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 15 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 Jan 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 6 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 12 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 26 Feb 2020 Company’s own e-Äriregister

Board

  • Ilmar Oja
    Board member · since 1 Dec 2015
  • Jana Oja
    Board member · since 1 Dec 2015

Right of representation

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

Owners

  • Ilmar Oja
    Natural person · 2 500 €
  • Jana Oja
    Natural person · 2 500 €

Beneficial owners

  • Ilmar Oja
    Direct ownership · since 3 Dec 2018
  • Jana Oja
    Direct ownership · since 3 Dec 2018

Founders and other persons

  • Ilmar Oja
    Founder · 2 500 € · 26 Nov 2015
  • Jana Oja
    Founder · 2 500 € · 26 Nov 2015
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 55103Guesthouses Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50019891 / 5
3 Sep 2023
 Amendment entry In force
3 Sep 2023
 PDF
Ä 50019891 / 4
20 Jan 2018
 Amendment entry In force
20 Jan 2018
 PDF
Ä 50019891 / 3
20 Dec 2017
 Amendment entry In force
20 Dec 2017
 PDF
Ä 50019891 / 2
11 Dec 2017
 Amendment entry In force
11 Dec 2017
 PDF
Ä 50019891 / M1
25 Sep 2017
 Procedural ruling 25 Oct 2017 Deficiencies eliminated
4 Oct 2017
 PDF
Ä 50019891
1 Dec 2015
 First entry In force
1 Dec 2015
 PDF

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