SP PARTNER OÜ

Active Registry code 14491243 OÜ Võru linn Registered 18 May 2018
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SP PARTNER OÜ is a OÜ based in Võru linn, registry code 14491243, status: active. Main activity: Rental and leasing of cars and light motor vehicles (with a maximum permissible weight up to 3,5 tons). According to EMTA, turnover for Q3 2026 was €71 663 with 2 employees.

Turnover
71 663 €
↓ 5.8% vs Q2 2026
State taxes
0 €
Labour taxes
2 577 €
↓ 4.7% vs Q2 2026
Employees
2
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Rental and leasing activities · EMTAK 77

  • Turnover · Q3 2026 71 663 €
    industry median 13 500 € · companies in the industry: 1 553
  • Labour taxes per employee 1 289 €
    industry median 1 394 € · companies in the industry: 620
  • Revenue · 2025 560 154 €
    industry median 13 580 € · companies in the industry: 2 612
  • Net profit margin · 2025 22.2 %
    industry median 8.9 % · companies in the industry: 1 944

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 71 663 € · −5.8% vs Q2 2026 · industry median 13 500 € · above 76% of the industry
050100150200Q4 2023 Company: 58 856 € Industry median: 12 549 €Q4·23Q1 2024 Company: 140 879 € Industry median: 11 539 €Q2 2024 Company: 181 408 € Industry median: 11 650 €Q2·24Q3 2024 Company: 71 043 € Industry median: 12 968 €Q4 2024 Company: 114 175 € Industry median: 12 979 €Q4·24Q1 2025 Company: 82 808 € Industry median: 11 715 €Q2 2025 Company: 78 609 € Industry median: 11 635 €Q2·25Q3 2025 Company: 127 363 € Industry median: 12 530 €Q4 2025 Company: 199 911 € Industry median: 12 104 €Q4·25Q1 2026 Company: 195 590 € Industry median: 11 923 €Q2 2026 Company: 76 046 € Industry median: 13 106 €Q2·26Q3 2026 Company: 71 663 € Industry median: 13 500 €Q3·26050100150200Q4 2024 Company: 114 175 € Industry median: 12 979 €Q1 2025 Company: 82 808 € Industry median: 11 715 €Q1·25Q2 2025 Company: 78 609 € Industry median: 11 635 €Q3 2025 Company: 127 363 € Industry median: 12 530 €Q3·25Q4 2025 Company: 199 911 € Industry median: 12 104 €Q1 2026 Company: 195 590 € Industry median: 11 923 €Q1·26Q2 2026 Company: 76 046 € Industry median: 13 106 €Q3 2026 Company: 71 663 € Industry median: 13 500 €Q3·26
  • Company
  • Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 289 € · −4.7% vs Q2 2026 · industry median 1 394 € · above 47% of the industry
05001 0001 500Q4 2023 Company: 1 330 € Industry median: 1 287 €Q4·23Q1 2024 Company: 961 € Industry median: 1 260 €Q2 2024 Company: 1 083 € Industry median: 1 271 €Q2·24Q3 2024 Company: 948 € Industry median: 1 373 €Q4 2024 Company: 938 € Industry median: 1 331 €Q4·24Q1 2025 Company: 1 108 € Industry median: 1 394 €Q2 2025 Company: 997 € Industry median: 1 287 €Q2·25Q3 2025 Company: 569 € Industry median: 1 406 €Q4 2025 Company: 896 € Industry median: 1 442 €Q4·25Q1 2026 Company: 1 091 € Industry median: 1 373 €Q2 2026 Company: 1 353 € Industry median: 1 289 €Q2·26Q3 2026 Company: 1 289 € Industry median: 1 394 €Q3·2605001 0001 500Q4 2024 Company: 938 € Industry median: 1 331 €Q1 2025 Company: 1 108 € Industry median: 1 394 €Q1·25Q2 2025 Company: 997 € Industry median: 1 287 €Q3 2025 Company: 569 € Industry median: 1 406 €Q3·25Q4 2025 Company: 896 € Industry median: 1 442 €Q1 2026 Company: 1 091 € Industry median: 1 373 €Q1·26Q2 2026 Company: 1 353 € Industry median: 1 289 €Q3 2026 Company: 1 289 € Industry median: 1 394 €Q3·26
  • Company
  • Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 0 €
05 00010 00015 000Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 13 749 €Q2·24Q3 2024 Company: 324 €Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 4 679 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 1 825 €Q4 2025 Company: 2 924 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 0 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 0 €Q1 2025 Company: 4 679 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 1 825 €Q3·25Q4 2025 Company: 2 924 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 71 663 — 2 577 2
Q2 2026 76 046 — 2 705 2
Q1 2026 195 590 — 2 182 2
Q4 2025 199 911 2 924 1 791 2
Q3 2025 127 363 1 825 1 138 2
Q2 2025 78 609 — 997 1
Q1 2025 82 808 4 679 1 108 1
Q4 2024 114 175 — 938 1
Q3 2024 71 043 324 948 1
Q2 2024 181 408 13 749 1 083 1
Q1 2024 140 879 — 961 1
Q4 2023 58 856 — 1 330 1
Q3 2023 31 195 — 2 447 2
Q2 2023 35 383 — 869 2
Q1 2023 32 468 — — —
Q4 2022 75 846 1 053 — —
Q3 2022 36 270 2 465 2 543 —
Q2 2022 22 932 — 2 876 2
Q1 2022 33 708 38 3 080 1
Labour taxes per employee per month
430 €
Turnover per employee in the quarter
35 832 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € thousand 2025: 560 154 € · +31.0% vs 2024 · industry median 13 580 € · above 92% of the industry
02004006002018 Company: — Industry median: —20182019 Company: 76 304 € Industry median: 19 285 €20192020 Company: 217 424 € Industry median: 16 271 €20202021 Company: 189 428 € Industry median: 17 097 €20212022 Company: 267 929 € Industry median: 17 636 €20222023 Company: 327 755 € Industry median: 16 412 €20232024 Company: 427 546 € Industry median: 14 823 €20242025 Company: 560 154 € Industry median: 13 580 €202502004006002018 Company: — Industry median: —2019 Company: 76 304 € Industry median: 19 285 €20192020 Company: 217 424 € Industry median: 16 271 €2021 Company: 189 428 € Industry median: 17 097 €20212022 Company: 267 929 € Industry median: 17 636 €2023 Company: 327 755 € Industry median: 16 412 €20232024 Company: 427 546 € Industry median: 14 823 €2025 Company: 560 154 € Industry median: 13 580 €2025
  • Company
  • Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 124 458 € · +300.5% vs 2024 · industry median 102 € · above 92% of the industry
-500501001502018 Company: — Industry median: —20182019 Company: 40 472 € Industry median: 850 €20192020 Company: 36 555 € Industry median: 435 €20202021 Company: 23 486 € Industry median: 667 €20212022 Company: -20 976 € Industry median: 440 €20222023 Company: 26 307 € Industry median: 418 €20232024 Company: 31 076 € Industry median: 116 €20242025 Company: 124 458 € Industry median: 102 €2025-500501001502018 Company: — Industry median: —2019 Company: 40 472 € Industry median: 850 €20192020 Company: 36 555 € Industry median: 435 €2021 Company: 23 486 € Industry median: 667 €20212022 Company: -20 976 € Industry median: 440 €2023 Company: 26 307 € Industry median: 418 €20232024 Company: 31 076 € Industry median: 116 €2025 Company: 124 458 € Industry median: 102 €2025
  • Company
  • Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 22.2 % · +15.0 pp vs the year before · industry median 8.9 % · above 63% of the industry
-2002040602018 Company: — Industry median: —20182019 Company: 53.0 % Industry median: 11.3 %20192020 Company: 16.8 % Industry median: 11.7 %20202021 Company: 12.4 % Industry median: 13.4 %20212022 Company: -7.8 % Industry median: 12.3 %20222023 Company: 8.0 % Industry median: 11.1 %20232024 Company: 7.3 % Industry median: 9.0 %20242025 Company: 22.2 % Industry median: 8.9 %2025-2002040602018 Company: — Industry median: —2019 Company: 53.0 % Industry median: 11.3 %20192020 Company: 16.8 % Industry median: 11.7 %2021 Company: 12.4 % Industry median: 13.4 %20212022 Company: -7.8 % Industry median: 12.3 %2023 Company: 8.0 % Industry median: 11.1 %20232024 Company: 7.3 % Industry median: 9.0 %2025 Company: 22.2 % Industry median: 8.9 %2025
  • Company
  • Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 895 191 € · +56.2% vs 2024
02004006008001 0002018 Company: —20182019 Company: 106 647 €20192020 Company: 238 045 €20202021 Company: 354 553 €20212022 Company: 326 911 €20222023 Company: 383 143 €20232024 Company: 573 219 €20242025 Company: 895 191 €202502004006008001 0002018 Company: —2019 Company: 106 647 €20192020 Company: 238 045 €2021 Company: 354 553 €20212022 Company: 326 911 €2023 Company: 383 143 €20232024 Company: 573 219 €2025 Company: 895 191 €2025
Equity, € thousand 2025: 261 378 € · +90.9% vs 2024
01002003002018 Company: —20182019 Company: 40 472 €20192020 Company: 77 027 €20202021 Company: 100 513 €20212022 Company: 79 536 €20222023 Company: 105 843 €20232024 Company: 136 920 €20242025 Company: 261 378 €202501002003002018 Company: —2019 Company: 40 472 €20192020 Company: 77 027 €2021 Company: 100 513 €20212022 Company: 79 536 €2023 Company: 105 843 €20232024 Company: 136 920 €2025 Company: 261 378 €2025
Employees 2025: 2 · +100.0% vs 2024 · industry median 1 · above 65% of the industry
0.00.51.01.52.02018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 2 Industry median: 12025
  • Company
  • Industry median

Industry: Rental and leasing 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 560 154 124 458 18 657 895 191 261 378 2
2024 427 546 31 076 13 198 573 219 136 920 1
2023 327 755 26 307 16 333 383 143 105 843 2
2022 267 929 -20 976 16 819 326 911 79 536 2
2021 189 428 23 486 34 877 354 553 100 513 2
2020 217 424 36 555 4 579 238 045 77 027 1
2019 76 304 40 472 0 106 647 40 472 0
2018 — — — — — 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
22.2 %
Net profit / revenue
Return on equity (ROE)
47.6 %
Net profit / equity
Return on assets (ROA)
13.9 %
Net profit / assets
Equity ratio
29.2 %
Equity / assets
Debt ratio
70.8 %
Liabilities / assets
Current ratio
2.01
Current assets / current liabilities
Revenue per employee
280 077 €
Revenue / average full-time employees
Labour cost per employee per month
777 €
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 17 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 9 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 7 Jun 2021 Company’s own e-Äriregister
2019 1 Dec 2018 – 31 Dec 2019 22 Apr 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 77111Rental and leasing of cars and light motor vehicles (with a maximum permissible weight up to 3,5 tons) Main
  • 41001Construction of residential and non-residential buildings
  • 47811Retail sale of motor vehicles
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 50094476 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50094476 / 4
28 May 2020
Entry refused: deficiencies not eliminated In force
20 Jun 2020
PDF
Ä 50094476 / M2
23 Apr 2020
Ruling to eliminate deficiencies 23 May 2020 In force
23 Apr 2020
PDF
Ä 50094476 / 3
8 Nov 2019
Amendment entry In force
8 Nov 2019
PDF
Ä 50094476 / M1
18 Oct 2019
Procedural ruling 17 Nov 2019 Deficiencies eliminated
4 Nov 2019
PDF
Ä 50094476 / 2
11 Jun 2018
Amendment entry In force
11 Jun 2018
PDF
Ä 50094476
18 May 2018
First entry In force
18 May 2018
PDF

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