R2 SPA OÜ

Active Registry code 12961526 OÜ Tartu linn Registered 10 Dec 2015

R2 SPA OÜ is a OÜ based in Tartu linn, registry code 12961526, status: active. Main activity: Day spa, massage salons and sauna activities. According to EMTA, turnover for Q3 2026 was €790 728 with 51 employees.

Turnover

790 728 €

↓ 22.3% vs Q2 2026

State taxes

172 766 €

↓ 6.1% vs Q2 2026

Labour taxes

106 219 €

↑ 12.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

Turnover · Q3 2026 790 728 €

above 98% of companies

industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee 2 083 €

above 94% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 4 mn €

above 98% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 14.8 %

above 79% of companies

industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 790 728 € · −22.3% vs Q2 2026 · industry median 10 820 € · above 98% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 2 083 € · +12.0% vs Q2 2026 · industry median 969 € · above 94% of the industry

Company
Industry median

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

Employees Q3 2026: 51 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 172 766 € · −6.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	790 728	172 766	106 219	51
Q2 2026	1 017 080	183 956	94 810	51
Q1 2026	1 277 841	267 936	110 071	55
Q4 2025	1 086 198	221 965	100 426	53
Q3 2025	776 383	146 082	97 981	53
Q2 2025	927 827	166 089	93 283	54
Q1 2025	1 182 123	241 565	115 687	55
Q4 2024	983 117	171 655	89 834	55
Q3 2024	669 751	145 497	90 440	50
Q2 2024	893 333	147 825	83 040	52
Q1 2024	1 139 461	206 816	92 046	54
Q4 2023	975 213	169 367	84 046	50
Q3 2023	542 089	112 089	72 624	44
Q2 2023	505 543	92 282	75 217	45
Q1 2023	1 141 434	202 143	89 666	51
Q4 2022	978 069	167 771	80 998	50
Q3 2022	728 360	111 595	79 203	47
Q2 2022	797 998	134 781	76 091	50
Q1 2022	875 769	159 677	77 339	49

Labour taxes per employee per month

694 €

Turnover per employee in the quarter

15 504 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 3 979 328 € · +8.7% vs 2024 · industry median 8 249 € · above 98% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 589 527 € · +49.7% vs 2024 · industry median 29 € · above 98% of the industry

Company
Industry median

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

Net profit margin, % 2025: 14.8 % · +4.1 pp vs the year before · industry median 1.5 % · above 79% of the industry

Company
Industry median

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

Assets, € thousand 2025: 4 593 669 € · +14.5% vs 2024

Equity, € thousand 2025: 3 604 759 € · +19.6% vs 2024

Employees 2025: 31 · +0.0% vs 2024 · industry median 1 · above 98% of the industry

Company
Industry median

Industry: Personal 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	3 979 328	589 527	1 060 259	4 593 669	3 604 759	31
2024	3 660 565	393 795	996 551	4 010 850	3 015 233	31
2023	3 186 649	283 764	867 461	3 552 672	2 621 438	32
2022	3 418 384	431 057	866 185	3 267 676	2 337 673	31
2021	2 176 183	146 769	627 708	2 518 176	1 906 616	32
2020	2 220 197	-9 368	661 223	2 319 679	1 759 847	37
2019	2 908 873	563 717	725 200	2 421 782	1 769 215	36
2018	—	—	—	—	—	34
2017	—	—	—	—	—	36
2016	—	—	—	—	—	9

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

14.8 %

Net profit / revenue

Return on equity (ROE)

16.4 %

Net profit / equity

Return on assets (ROA)

12.8 %

Net profit / assets

Equity ratio

78.5 %

Equity / assets

Debt ratio

21.5 %

Liabilities / assets

Current ratio

2.81

Current assets / current liabilities

Revenue per employee

128 365 €

Revenue / average full-time employees

Labour cost per employee per month

2 850 €

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	30 Jun 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Jun 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own · audited	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	1 500 000 €	Swedbank AS	21 Dec 2015 – in force

Board

Tarmo Punger
Board member · since 13 Jan 2017

Right of representation

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

Owners

Tulundusühistu Tartu Tarbijate Kooperatiiv
Legal person · 10151355 · 10 000 €

100%

Owner in

spa-arenduse OÜ
100%

Beneficial owners

Andres Kuusik
Indirect ownership · since 3 Feb 2025
Paul Varul
Indirect ownership · since 3 Feb 2025
Jüri Sepp
Member of a senior management body (management or supervisory board) · since 5 Jun 2020
Aavo Mölder
Member of a senior management body (management or supervisory board) · since 5 Jun 2019
Albert Saunanen
Member of a senior management body (management or supervisory board) · since 5 Jun 2019
Tõnu Sooaru
Member of a senior management body (management or supervisory board) · since 5 Jun 2019

Founders and other persons

Tulundusühistu Tartu Tarbijate Kooperatiiv
Founder · 2 500 € · 9 Dec 2015

shared board members, owners or beneficial owners

Activities (EMTAK)

96231Day spa, massage salons and sauna activities Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50020417 / 8 3 Sep 2023	Amendment entry		In force 3 Sep 2023	PDF
Ä 50020417 / 7 20 Jan 2018	Amendment entry		In force 20 Jan 2018	PDF
Ä 50020417 / 6 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 50020417 / 5 11 Dec 2017	Amendment entry		In force 11 Dec 2017	PDF
Ä 50020417 / 4 13 Jan 2017	Amendment entry		In force 13 Jan 2017	PDF
Ä 50020417 / M3 9 Jan 2017	Ruling to eliminate deficiencies	8 Feb 2017	Deficiencies eliminated 9 Jan 2017	PDF
Ä 50020417 / 3 29 Nov 2016	Amendment entry		In force 29 Nov 2016	PDF
Ä 50020417 / M2 10 Nov 2016	Ruling to eliminate deficiencies	30 Nov 2016	Deficiencies eliminated 29 Nov 2016	PDF
K 50020417 / M1 21 Dec 2015	Procedural ruling	31 Dec 2015	Deficiencies eliminated 21 Dec 2015	PDF
K 50020417 / 2 21 Dec 2015	Commercial pledge entered		In force 21 Dec 2015	PDF
Ä 50020417 10 Dec 2015	First entry		In force 10 Dec 2015	PDF

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

R2 SPA OÜ

Position in the industry Personal service activities · EMTAK 96

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 11