CBS project OÜ

Active Registry code 14193540 OÜ Tammiste küla Registered 27 Jan 2017
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CBS project OÜ is a OÜ based in Tammiste küla, registry code 14193540, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €0 with 3 employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
7 329 €
↑ 18.6% vs Q2 2026
Labour taxes
8 170 €
↑ 23.9% vs Q2 2026
Employees
3
±0 vs 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

  • Labour taxes per employee 2 723 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 366 120 €
    industry median 38 239 € · companies in the industry: 7 000
  • Net profit margin · 2025 11.2 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 25 252 € · above 2% of the industry
010 00020 00030 000Q4 2023 Company: 0 € Industry median: 26 427 €Q4·23Q1 2024 Company: 0 € Industry median: 19 618 €Q2 2024 Company: 0 € Industry median: 21 373 €Q2·24Q3 2024 Company: 0 € Industry median: 26 160 €Q4 2024 Company: 3 081 € Industry median: 25 496 €Q4·24Q1 2025 Company: 320 € Industry median: 19 568 €Q2 2025 Company: 63 € Industry median: 22 577 €Q2·25Q3 2025 Company: 19 € Industry median: 25 533 €Q4 2025 Company: 0 € Industry median: 25 721 €Q4·25Q1 2026 Company: 2 916 € Industry median: 20 483 €Q2 2026 Company: 2 085 € Industry median: 22 672 €Q2·26Q3 2026 Company: 0 € Industry median: 25 252 €Q3·26010 00020 00030 000Q4 2024 Company: 3 081 € Industry median: 25 496 €Q1 2025 Company: 320 € Industry median: 19 568 €Q1·25Q2 2025 Company: 63 € Industry median: 22 577 €Q3 2025 Company: 19 € Industry median: 25 533 €Q3·25Q4 2025 Company: 0 € Industry median: 25 721 €Q1 2026 Company: 2 916 € Industry median: 20 483 €Q1·26Q2 2026 Company: 2 085 € Industry median: 22 672 €Q3 2026 Company: 0 € Industry median: 25 252 €Q3·26
  • 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: 2 723 € · +23.9% vs Q2 2026 · industry median 1 211 € · above 87% of the industry
01 0002 0003 000Q4 2023 Company: 2 569 € Industry median: 1 145 €Q4·23Q1 2024 Company: 2 189 € Industry median: 1 097 €Q2 2024 Company: 1 935 € Industry median: 1 083 €Q2·24Q3 2024 Company: 2 022 € Industry median: 1 142 €Q4 2024 Company: 1 535 € Industry median: 1 179 €Q4·24Q1 2025 Company: 1 304 € Industry median: 1 188 €Q2 2025 Company: 2 227 € Industry median: 1 149 €Q2·25Q3 2025 Company: 2 856 € Industry median: 1 208 €Q4 2025 Company: 1 615 € Industry median: 1 254 €Q4·25Q1 2026 Company: 2 401 € Industry median: 1 183 €Q2 2026 Company: 2 197 € Industry median: 1 166 €Q2·26Q3 2026 Company: 2 723 € Industry median: 1 211 €Q3·2601 0002 0003 000Q4 2024 Company: 1 535 € Industry median: 1 179 €Q1 2025 Company: 1 304 € Industry median: 1 188 €Q1·25Q2 2025 Company: 2 227 € Industry median: 1 149 €Q3 2025 Company: 2 856 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 615 € Industry median: 1 254 €Q1 2026 Company: 2 401 € Industry median: 1 183 €Q1·26Q2 2026 Company: 2 197 € Industry median: 1 166 €Q3 2026 Company: 2 723 € Industry median: 1 211 €Q3·26
  • 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.

Employees Q3 2026: 3 · +0.0% vs Q2 2026
0246Q4 2023 Company: 5Q4·23Q1 2024 Company: 4Q2 2024 Company: 4Q2·24Q3 2024 Company: 4Q4 2024 Company: 5Q4·24Q1 2025 Company: 6Q2 2025 Company: 5Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 3Q2 2026 Company: 3Q2·26Q3 2026 Company: 3Q3·260246Q4 2024 Company: 5Q1 2025 Company: 6Q1·25Q2 2025 Company: 5Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 7 329 € · +18.6% vs Q2 2026
02 5005 0007 50010 00012 500Q4 2023 Company: 11 647 €Q4·23Q1 2024 Company: 7 967 €Q2 2024 Company: 7 005 €Q2·24Q3 2024 Company: 7 474 €Q4 2024 Company: 7 438 €Q4·24Q1 2025 Company: 7 233 €Q2 2025 Company: 10 493 €Q2·25Q3 2025 Company: 10 483 €Q4 2025 Company: 6 203 €Q4·25Q1 2026 Company: 6 639 €Q2 2026 Company: 6 182 €Q2·26Q3 2026 Company: 7 329 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 7 438 €Q1 2025 Company: 7 233 €Q1·25Q2 2025 Company: 10 493 €Q3 2025 Company: 10 483 €Q3·25Q4 2025 Company: 6 203 €Q1 2026 Company: 6 639 €Q1·26Q2 2026 Company: 6 182 €Q3 2026 Company: 7 329 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 7 329 8 170 3
Q2 2026 2 085 6 182 6 592 3
Q1 2026 2 916 6 639 7 202 3
Q4 2025 — 6 203 6 458 4
Q3 2025 19 10 483 11 424 4
Q2 2025 63 10 493 11 136 5
Q1 2025 320 7 233 7 825 6
Q4 2024 3 081 7 438 7 677 5
Q3 2024 — 7 474 8 087 4
Q2 2024 — 7 005 7 738 4
Q1 2024 — 7 967 8 757 4
Q4 2023 — 11 647 12 844 5
Q3 2023 — 13 635 14 951 5
Q2 2023 — 11 880 13 053 6
Q1 2023 — 8 450 9 316 6
Q4 2022 11 667 9 787 10 855 4
Q3 2022 — 9 504 10 551 4
Q2 2022 243 7 780 8 705 4
Q1 2022 — 7 400 8 275 4
Labour taxes per employee per month
908 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2017 – 2025
Revenue, € thousand 2025: 366 120 € · +54.8% vs 2024 · industry median 38 239 € · above 86% of the industry
01002003004005002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 148 236 € Industry median: 38 887 €20192020 Company: 206 806 € Industry median: 35 421 €20202021 Company: 300 296 € Industry median: 38 277 €20212022 Company: 316 299 € Industry median: 39 545 €20222023 Company: 434 026 € Industry median: 37 262 €20232024 Company: 236 455 € Industry median: 37 686 €20242025 Company: 366 120 € Industry median: 38 239 €202501002003004005002018 Company: — Industry median: —2019 Company: 148 236 € Industry median: 38 887 €20192020 Company: 206 806 € Industry median: 35 421 €2021 Company: 300 296 € Industry median: 38 277 €20212022 Company: 316 299 € Industry median: 39 545 €2023 Company: 434 026 € Industry median: 37 262 €20232024 Company: 236 455 € Industry median: 37 686 €2025 Company: 366 120 € Industry median: 38 239 €2025
  • 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, € 2025: 41 026 € · +968.5% vs 2024 · industry median 410 € · above 90% of the industry
-10 000010 00020 00030 00040 00050 0002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 754 € Industry median: 643 €20192020 Company: 15 687 € Industry median: 281 €20202021 Company: 14 717 € Industry median: 315 €20212022 Company: 718 € Industry median: 398 €20222023 Company: 41 433 € Industry median: 253 €20232024 Company: -4 724 € Industry median: 108 €20242025 Company: 41 026 € Industry median: 410 €2025-10 000010 00020 00030 00040 00050 0002018 Company: — Industry median: —2019 Company: 1 754 € Industry median: 643 €20192020 Company: 15 687 € Industry median: 281 €2021 Company: 14 717 € Industry median: 315 €20212022 Company: 718 € Industry median: 398 €2023 Company: 41 433 € Industry median: 253 €20232024 Company: -4 724 € Industry median: 108 €2025 Company: 41 026 € Industry median: 410 €2025
  • 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: 11.2 % · +13.2 pp vs the year before · industry median 3.5 % · above 68% of the industry
-50510152017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.2 % Industry median: 4.5 %20192020 Company: 7.6 % Industry median: 4.0 %20202021 Company: 4.9 % Industry median: 3.8 %20212022 Company: 0.2 % Industry median: 3.9 %20222023 Company: 9.5 % Industry median: 3.9 %20232024 Company: -2.0 % Industry median: 2.8 %20242025 Company: 11.2 % Industry median: 3.5 %2025-50510152018 Company: — Industry median: —2019 Company: 1.2 % Industry median: 4.5 %20192020 Company: 7.6 % Industry median: 4.0 %2021 Company: 4.9 % Industry median: 3.8 %20212022 Company: 0.2 % Industry median: 3.9 %2023 Company: 9.5 % Industry median: 3.9 %20232024 Company: -2.0 % Industry median: 2.8 %2025 Company: 11.2 % Industry median: 3.5 %2025
  • 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, € 2025: 95 963 € · +64.7% vs 2024
020 00040 00060 00080 000100 0002017 Company: —20172018 Company: —20182019 Company: 28 825 €20192020 Company: 40 830 €20202021 Company: 55 413 €20212022 Company: 61 740 €20222023 Company: 72 239 €20232024 Company: 58 264 €20242025 Company: 95 963 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 28 825 €20192020 Company: 40 830 €2021 Company: 55 413 €20212022 Company: 61 740 €2023 Company: 72 239 €20232024 Company: 58 264 €2025 Company: 95 963 €2025
Equity, € 2025: 65 310 € · +168.9% vs 2024
020 00040 00060 00080 0002017 Company: —20172018 Company: —20182019 Company: 7 589 €20192020 Company: 23 276 €20202021 Company: 37 993 €20212022 Company: 41 211 €20222023 Company: 54 009 €20232024 Company: 24 285 €20242025 Company: 65 310 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 7 589 €20192020 Company: 23 276 €2021 Company: 37 993 €20212022 Company: 41 211 €2023 Company: 54 009 €20232024 Company: 24 285 €2025 Company: 65 310 €2025
Employees 2025: 5 · +25.0% vs 2024 · industry median 2 · above 80% of the industry
0123452017 Company: 3 Industry median: —20172018 Company: 3 Industry median: 220182019 Company: 3 Industry median: 220192020 Company: 4 Industry median: 220202021 Company: 4 Industry median: 220212022 Company: 4 Industry median: 220222023 Company: 5 Industry median: 220232024 Company: 4 Industry median: 220242025 Company: 5 Industry median: 220250123452018 Company: 3 Industry median: 22019 Company: 3 Industry median: 220192020 Company: 4 Industry median: 22021 Company: 4 Industry median: 220212022 Company: 4 Industry median: 22023 Company: 5 Industry median: 220232024 Company: 4 Industry median: 22025 Company: 5 Industry median: 22025
  • 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 366 120 41 026 176 087 95 963 65 310 5
2024 236 455 -4 724 150 433 58 264 24 285 4
2023 434 026 41 433 180 673 72 239 54 009 5
2022 316 299 718 137 692 61 740 41 211 4
2021 300 296 14 717 136 382 55 413 37 993 4
2020 206 806 15 687 130 605 40 830 23 276 4
2019 148 236 1 754 105 151 28 825 7 589 3
2018 — — — — — 3
2017 — — — — — 3

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
11.2 %
Net profit / revenue
Return on equity (ROE)
62.8 %
Net profit / equity
Return on assets (ROA)
42.8 %
Net profit / assets
Equity ratio
68.1 %
Equity / assets
Debt ratio
31.9 %
Liabilities / assets
Current ratio
2.84
Current assets / current liabilities
Revenue per employee
73 224 €
Revenue / average full-time employees
Labour cost per employee per month
2 935 €
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 e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 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 14 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 2 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 26 Oct 2020 Company’s own e-Äriregister

Board

  • Mikk Luik
    Board member · since 27 Jan 2017

Right of representation

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

Owners

  • Mikk Luik
    Natural person · 2 500 €

Beneficial owners

No beneficial owners listed.

Founders and other persons

  • Mikk Luik
    Founder · 2 500 € · 23 Jan 2017
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 50049681 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50049681 / 5
14 Dec 2022
Amendment entry In force
14 Dec 2022
PDF
Ä 50049681 / 4
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50049681 / 3
20 Dec 2017
Amendment entry In force
20 Dec 2017
PDF
Ä 50049681 / 2
13 Dec 2017
Amendment entry In force
13 Dec 2017
PDF
Ä 50049681
27 Jan 2017
First entry In force
27 Jan 2017
PDF
Ä 50049681 / M1
24 Jan 2017
Ruling to eliminate deficiencies 31 Jan 2017 Deficiencies eliminated
24 Jan 2017
PDF

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