Dictum OÜ

Active Registry code 14039891 OÜ Tartu linn Registered 28 Apr 2016
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Dictum OÜ is a OÜ based in Tartu linn, registry code 14039891, status: active. Main activity: Other support activities to arts and performing arts. Its annual report for 2025 shows revenue of €9 163 and 0 employees.

Turnover
—
State taxes
67 €
Labour taxes
0 €
Employees
—

Q1 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Arts creation and performing arts activities · EMTAK 90

  • Revenue · 2025 9 163 €
    industry median 3 365 € · companies in the industry: 5 777
  • Net profit margin · 2025 -57.2 %
    industry median 6.2 % · companies in the industry: 4 416

Taxes and turnover

Q1 2022 – Q1 2026
State taxes, € Q1 2026: 67 € · +48.9% vs Q1 2025
020406080Q1 2022 Company: 20 €Q1·22Q1 2023 Company: 20 €Q1·23Q2 2024 Company: 25 €Q2·24Q1 2025 Company: 45 €Q1·25Q1 2026 Company: 67 €Q1·26020406080Q1 2022 Company: 20 €Q1·22Q1 2023 Company: 20 €Q2 2024 Company: 25 €Q2·24Q1 2025 Company: 45 €Q1 2026 Company: 67 €Q1·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q1 2026 — 67 — —
Q1 2025 — 45 — —
Q2 2024 — 25 — —
Q1 2023 — 20 — —
Q1 2022 — 20 — —

Financials by year

2016 – 2025
Revenue, € 2025: 9 163 € · −18.8% vs 2024 · industry median 3 365 € · above 63% of the industry
05 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11 818 € Industry median: 3 283 €20192020 Company: 12 120 € Industry median: 2 338 €20202021 Company: 11 729 € Industry median: 2 332 €20212022 Company: 15 069 € Industry median: 2 950 €20222023 Company: 15 148 € Industry median: 3 587 €20232024 Company: 11 290 € Industry median: 3 534 €20242025 Company: 9 163 € Industry median: 3 365 €202505 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 11 818 € Industry median: 3 283 €20192020 Company: 12 120 € Industry median: 2 338 €2021 Company: 11 729 € Industry median: 2 332 €20212022 Company: 15 069 € Industry median: 2 950 €2023 Company: 15 148 € Industry median: 3 587 €20232024 Company: 11 290 € Industry median: 3 534 €2025 Company: 9 163 € Industry median: 3 365 €2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -5 243 € · −255.0% vs 2024 · industry median 139 € · above 7% of the industry
-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11 177 € Industry median: 234 €20192020 Company: 11 709 € Industry median: 87 €20202021 Company: 1 347 € Industry median: 260 €20212022 Company: 3 417 € Industry median: 227 €20222023 Company: 2 230 € Industry median: 226 €20232024 Company: -1 477 € Industry median: 204 €20242025 Company: -5 243 € Industry median: 139 €2025-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: 11 177 € Industry median: 234 €20192020 Company: 11 709 € Industry median: 87 €2021 Company: 1 347 € Industry median: 260 €20212022 Company: 3 417 € Industry median: 227 €2023 Company: 2 230 € Industry median: 226 €20232024 Company: -1 477 € Industry median: 204 €2025 Company: -5 243 € Industry median: 139 €2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -57.2 % · −44.1 pp vs the year before · industry median 6.2 % · above 6% of the industry
-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 94.6 % Industry median: 7.5 %20192020 Company: 96.6 % Industry median: 7.0 %20202021 Company: 11.5 % Industry median: 11.8 %20212022 Company: 22.7 % Industry median: 9.2 %20222023 Company: 14.7 % Industry median: 8.3 %20232024 Company: -13.1 % Industry median: 6.9 %20242025 Company: -57.2 % Industry median: 6.2 %2025-100-500501002018 Company: — Industry median: —2019 Company: 94.6 % Industry median: 7.5 %20192020 Company: 96.6 % Industry median: 7.0 %2021 Company: 11.5 % Industry median: 11.8 %20212022 Company: 22.7 % Industry median: 9.2 %2023 Company: 14.7 % Industry median: 8.3 %20232024 Company: -13.1 % Industry median: 6.9 %2025 Company: -57.2 % Industry median: 6.2 %2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 126 901 € · −8.1% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 39 610 €20192020 Company: 51 320 €20202021 Company: 145 159 €20212022 Company: 144 345 €20222023 Company: 142 425 €20232024 Company: 138 123 €20242025 Company: 126 901 €20250501001502018 Company: —2019 Company: 39 610 €20192020 Company: 51 320 €2021 Company: 145 159 €20212022 Company: 144 345 €2023 Company: 142 425 €20232024 Company: 138 123 €2025 Company: 126 901 €2025
Equity, € 2025: 51 593 € · −9.2% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 39 610 €20192020 Company: 51 320 €20202021 Company: 52 666 €20212022 Company: 56 083 €20222023 Company: 58 313 €20232024 Company: 56 836 €20242025 Company: 51 593 €2025020 00040 00060 0002018 Company: —2019 Company: 39 610 €20192020 Company: 51 320 €2021 Company: 52 666 €20212022 Company: 56 083 €2023 Company: 58 313 €20232024 Company: 56 836 €2025 Company: 51 593 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Arts creation and performing arts 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 9 163 -5 243 0 126 901 51 593 0
2024 11 290 -1 477 0 138 123 56 836 0
2023 15 148 2 230 0 142 425 58 313 0
2022 15 069 3 417 0 144 345 56 083 0
2021 11 729 1 347 0 145 159 52 666 0
2020 12 120 11 709 0 51 320 51 320 0
2019 11 818 11 177 0 39 610 39 610 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0

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
-57.2 %
Net profit / revenue
Return on equity (ROE)
-10.2 %
Net profit / equity
Return on assets (ROA)
-4.1 %
Net profit / assets
Equity ratio
40.7 %
Equity / assets
Debt ratio
59.3 %
Liabilities / assets
Current ratio
0.19
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 27 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 12 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 21 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 14 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 25 Feb 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 Mar 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

  • Ruta Rannu
    Founder · 2 500 € · 15 Apr 2016
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 9039Other support activities to arts and performing arts Main
  • 56211Event catering activities

Rulings 9

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50028369 / 6
13 Sep 2023
 Amendment entry In force
13 Sep 2023
 PDF
Ä 50028369 / 5
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50028369 / 5
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50028369 / M2
9 Apr 2018
 Warning of deletion from the register: annual report not filed 9 Oct 2018 Deficiencies eliminated
12 Jul 2018
 PDF
Ä 50028369 / 4
19 Jan 2018
 Amendment entry In force
19 Jan 2018
 PDF
Ä 50028369 / 3
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 50028369 / 2
11 Dec 2017
 Amendment entry In force
11 Dec 2017
 PDF
Ä 50028369
28 Apr 2016
 First entry In force
28 Apr 2016
 PDF
Ä 50028369 / M1
18 Apr 2016
 Ruling to eliminate deficiencies 8 May 2016 Deficiencies eliminated
28 Apr 2016
 PDF

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