SPA Expert OÜ

Active Registry code 14065635 OÜ Tallinn Registered 13 Jun 2016

SPA Expert OÜ is a OÜ based in Tallinn, registry code 14065635, status: active. Main activity: Other non-specialised retail sale. Its annual report for 2025 shows revenue of €32 254 and 0 employees.

Turnover

—

State taxes

14 €

↓ 60.0% vs Q1 2026

Labour taxes

0 €

Employees

—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Retail trade · EMTAK 47

Revenue · 2025 32 254 €

above 58% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 26.5 %

above 88% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2022 – Q2 2026

Turnover, € Q2 2024: 6 012 € · −38.0% vs Q1 2024 · industry median 26 103 € · above 25% of the industry

Company
Industry median

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

Labour taxes per employee, € Q1 2024: 840 € · +0.0% vs Q4 2023 · industry median 1 002 € · above 38% of the industry

Company
Industry median

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

Employees Q1 2024: 1 · +0.0% vs Q4 2023

State taxes, € Q2 2026: 14 € · −60.0% vs Q1 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q2 2026	—	14	—	—
Q1 2026	—	35	—	—
Q4 2025	—	60	—	—
Q1 2025	—	—	—	—
Q3 2024	—	115	125	—
Q2 2024	6 012	1 501	840	—
Q1 2024	9 689	1 581	840	1
Q4 2023	8 227	1 410	840	1
Q3 2023	8 125	1 044	840	1
Q2 2023	10 099	1 581	840	1
Q1 2023	8 878	1 261	795	1
Q4 2022	—	726	812	1
Q3 2022	—	726	812	1
Q2 2022	—	726	812	1
Q1 2022	—	653	733	1

Financials by year

2016 – 2025

Revenue, € 2025: 32 254 € · −0.1% vs 2024 · industry median 16 974 € · above 58% of the industry

Company
Industry median

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

Net profit, € 2025: 8 562 € · +231.2% vs 2024 · industry median 0 € · above 84% of the industry

Company
Industry median

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

Net profit margin, % 2025: 26.5 % · +18.5 pp vs the year before · industry median 1.3 % · above 88% of the industry

Company
Industry median

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

Assets, € 2025: 21 608 € · +65.4% vs 2024

Equity, € 2025: 21 465 € · +66.4% vs 2024

Employees 2025: 0 · industry median 2 · above 2% of the industry

Company
Industry median

Industry: Retail trade (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	32 254	8 562	0	21 608	21 465	0
2024	32 295	2 585	5 145	13 068	12 903	0
2023	37 849	-255	11 546	10 998	10 278	1
2022	41 321	2 146	10 407	10 935	10 533	1
2021	32 644	30	9 819	8 903	8 387	1
2020	38 954	-4 040	17 981	8 956	8 357	2
2019	29 630	1 715	9 339	13 067	12 396	1
2018	—	—	—	—	—	1
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

26.5 %

Net profit / revenue

Return on equity (ROE)

39.9 %

Net profit / equity

Return on assets (ROA)

39.6 %

Net profit / assets

Equity ratio

99.3 %

Equity / assets

Debt ratio

0.7 %

Liabilities / assets

Current ratio

151.10

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	19 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	31 Oct 2020	Company’s own	e-Äriregister

Board

Vasily Petrosyan
Board member · since 5 Mar 2025

Right of representation

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

Owners

Žannetta Petrosjan
Natural person · 1 500 €

60%
Boriss Polištšuk
Natural person · 1 000 €

40%

Beneficial owners

Boriss Polištšuk
Direct ownership · since 25 Sep 2018
Žannetta Petrosjan
Direct ownership · since 25 Sep 2018

Founders and other persons

Boriss Polištšuk
Founder · 1 000 € · 13 Jun 2016
Žannetta Petrosjan
Founder · 1 500 € · 13 Jun 2016

shared board members, owners or beneficial owners

Activities (EMTAK)

47121Other non-specialised retail sale Main
69202Bookkeeping, tax consulting

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50031911 / 7 5 Mar 2025	Amendment entry		In force 5 Mar 2025	PDF
Ä 50031911 / 6 13 Sep 2023	Amendment entry		In force 13 Sep 2023	PDF
Ä 50031911 / 5 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 50031911 / 5 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 50031911 / 4 3 Jun 2019	Amendment entry		In force 3 Jun 2019	PDF
Ä 50031911 / M1 15 Mar 2018	Warning of deletion from the register: annual report not filed	17 Sep 2018	Deficiencies eliminated 3 Apr 2018	PDF
Ä 50031911 / 3 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 50031911 / 2 12 Dec 2017	Amendment entry		In force 12 Dec 2017	PDF
Ä 50031911 13 Jun 2016	First entry		In force 13 Jun 2016	PDF

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

SPA Expert OÜ

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9