Viis Pluss Viimistlus OÜ is a OÜ based in Lemmetsa küla, registry code 14027860, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €5 069 with 2 employees.
Turnover
5 069 €
↓ 56.9%vs Q2 2026
State taxes
1 910 €
↓ 62.9%vs Q2 2026
Labour taxes
2 027 €
↓ 52.8%vs Q2 2026
Employees
2
±0vs 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 20265 069 €
above 16% of companies
industry median 25 270 € · companies in the industry: 4 695
Labour taxes per employee1 014 €
above 35% of companies
industry median 1 210 € · companies in the industry: 4 132
Revenue · 2025120 116 €
above 71% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 2025-11.4 %
above 16% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 5 069 € · −56.9% vs Q2 2026 · industry median 25 270 € · above 16% of the industry
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: 1 014 € · −52.8% vs Q2 2026 · industry median 1 210 € · above 35% of the industry
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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 910 € · −62.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
5 069
1 910
2 027
2
Q2 2026
11 748
5 146
4 290
2
Q1 2026
10 081
10 474
3 568
2
Q4 2025
12 920
5 459
5 530
2
Q3 2025
6 416
4 144
4 326
2
Q2 2025
3 062
3 656
3 646
2
Q1 2025
2 880
9 184
4 809
2
Q4 2024
21 471
5 846
5 050
2
Q3 2024
8 607
2 111
588
2
Q2 2024
—
185
186
—
Q1 2024
4 659
2 657
2 789
—
Q4 2023
12 211
8 622
5 113
2
Q3 2023
10 270
4 125
4 361
3
Q2 2023
19 255
2 370
2 558
3
Q1 2023
6 735
3 859
4 140
2
Q4 2022
9 750
1 389
1 464
2
Q3 2022
8 038
1 310
1 383
1
Q2 2022
11 871
1 850
1 977
1
Q1 2022
5 194
1 143
1 264
2
Labour taxes per employee per month
338 €
Turnover per employee in the quarter
2 535 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 120 116 € · +57.0% vs 2024 · industry median 38 239 € · above 71% of the industry
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, € thousand 2025: -13 687 € · −186.4% vs 2024 · industry median 411 € · above 9% of the industry
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: -11.4 % · −32.1 pp vs the year before · industry median 3.5 % · above 16% of the industry
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: 288 434 € · +1.4% vs 2024Equity, € thousand 2025: 190 790 € · −23.5% vs 2024Employees2025: 2 · +100.0% vs 2024 · industry median 2 · above 50% of the industry
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
120 116
-13 687
41 068
288 434
190 790
2
2024
76 492
15 840
23 874
284 428
249 477
1
2023
279 351
124 835
43 172
295 072
233 637
2
2022
219 722
63 367
23 275
178 326
148 802
1
2021
91 674
6 244
24 558
113 889
85 435
1
2020
82 319
-521
15 296
98 727
79 191
1
2019
136 239
26 398
23 970
109 788
79 712
2
2018
—
—
—
—
—
9
2017
—
—
—
—
—
3
2016
—
—
—
—
—
1
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
-11.4 %
Net profit / revenue
Return on equity (ROE)
-7.2 %
Net profit / equity
Return on assets (ROA)
-4.7 %
Net profit / assets
Equity ratio
66.1 %
Equity / assets
Debt ratio
33.9 %
Liabilities / assets
Current ratio
2.86
Current assets / current liabilities
Revenue per employee
60 058 €
Revenue / average full-time employees
Labour cost per employee per month
1 711 €
Labour costs / employees / 12 months (incl. employer taxes)
