Tip and Top OÜ is a OÜ based in Hulja alevik, registry code 14263499, status: active. Main activity: Painting and glazing. According to EMTA, turnover for Q3 2026 was €15 019 with 2 employees.
Turnover
15 019 €
↑ 362.4%vs Q2 2026
State taxes
450 €
↑ 43.8%vs Q2 2026
Labour taxes
481 €
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202615 019 €
above 38% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee241 €
above 2% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202581 245 €
above 67% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 20259.5 %
above 63% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 019 € · +362.4% vs Q2 2026 · industry median 23 017 € · above 38% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 241 € · industry median 1 236 € · above 2% of the industry
Company
Industry median
Industry: Specialised construction activities (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: 450 € · +43.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
15 019
450
481
2
Q2 2026
3 248
313
—
2
Q1 2026
6 948
559
433
1
Q4 2025
12 598
2 264
866
1
Q3 2025
11 183
1 100
1 150
1
Q2 2025
2 984
643
66
2
Q1 2025
12 468
175
34
1
Q4 2024
17 978
2 040
293
1
Q3 2024
23 355
4 939
2 245
1
Q2 2024
13 791
1 032
286
2
Q1 2024
13 398
1 388
469
2
Q4 2023
27 235
5 626
2 071
2
Q3 2023
42 242
6 361
1 266
2
Q2 2023
14 857
1 305
563
1
Q1 2023
7 733
1 032
557
—
Q4 2022
24 077
3 866
1 859
1
Q3 2022
28 268
4 809
2 071
2
Q2 2022
14 766
2 706
1 163
2
Q1 2022
6 784
1 050
825
2
Labour taxes per employee per month
80 €
Turnover per employee in the quarter
7 510 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 81 245 € · +11.7% vs 2024 · industry median 37 328 € · above 67% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 7 693 € · +149.4% vs 2024 · industry median 561 € · above 73% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 9.5 % · +30.9 pp vs the year before · industry median 3.9 % · above 63% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 30 813 € · +2.8% vs 2024Equity, € 2025: 12 435 € · +162.2% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Specialised construction 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
81 245
7 693
10 363
30 813
12 435
1
2024
72 707
-15 564
11 563
29 975
4 742
1
2023
99 844
10 424
15 166
46 071
21 474
2
2022
74 417
3 966
16 733
45 541
11 622
2
2021
74 490
-3 998
21 811
44 360
7 080
2
2020
77 040
8 587
22 298
13 781
11 091
2
2019
50 403
-703
15 310
5 885
2 915
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
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
9.5 %
Net profit / revenue
Return on equity (ROE)
61.9 %
Net profit / equity
Return on assets (ROA)
25.0 %
Net profit / assets
Equity ratio
40.4 %
Equity / assets
Debt ratio
59.6 %
Liabilities / assets
Revenue per employee
81 245 €
Revenue / average full-time employees
Labour cost per employee per month
864 €
Labour costs / employees / 12 months (incl. employer taxes)
