Kampus OÜ is a OÜ based in Tartu linn, registry code 14529566, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €269 567 with 25 employees.
Turnover
269 567 €
↑ 9.9%vs Q2 2026
State taxes
69 269 €
↓ 10.2%vs Q2 2026
Labour taxes
38 752 €
↑ 2.0%vs Q2 2026
Employees
25
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Turnover · Q3 2026269 567 €
above 90% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee1 550 €
above 69% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 20251.1 mn €
above 98% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20253.2 %
above 61% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 269 567 € · +9.9% vs Q2 2026 · industry median 48 370 € · above 90% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 550 € · +2.0% vs Q2 2026 · industry median 1 201 € · above 69% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 25 · +0.0% vs Q2 2026State taxes, € Q3 2026: 69 269 € · −10.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
269 567
69 269
38 752
25
Q2 2026
245 178
77 158
37 991
25
Q1 2026
277 930
71 753
41 080
22
Q4 2025
240 267
71 243
45 141
24
Q3 2025
265 621
76 285
47 692
25
Q2 2025
269 491
80 046
43 793
29
Q1 2025
342 510
85 594
45 223
28
Q4 2024
265 731
68 047
42 362
31
Q3 2024
276 312
77 291
48 732
30
Q2 2024
263 361
85 253
40 137
30
Q1 2024
334 353
80 163
42 288
28
Q4 2023
244 854
60 230
38 889
30
Q3 2023
268 711
60 469
37 216
26
Q2 2023
261 485
53 043
31 649
23
Q1 2023
279 221
58 027
30 430
21
Q4 2022
199 131
47 202
31 075
21
Q3 2022
230 117
47 538
28 910
21
Q2 2022
195 144
41 276
25 682
24
Q1 2022
146 505
30 382
19 376
25
Labour taxes per employee per month
517 €
Turnover per employee in the quarter
10 783 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € thousand 2025: 1 079 681 € · −4.2% vs 2024 · industry median 47 451 € · above 98% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € thousand 2025: 34 227 € · −17.8% vs 2024 · industry median 68 € · above 92% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 3.2 % · −0.5 pp vs the year before · industry median 1.1 % · above 61% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 234 736 € · −1.8% vs 2024Equity, € thousand 2025: 95 549 € · +2.4% vs 2024Employees2025: 20 · −4.8% vs 2024 · industry median 3 · above 93% of the industry
Company
Industry median
Industry: Food and beverage service 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
1 079 681
34 227
483 641
234 736
95 549
20
2024
1 126 625
41 640
493 538
238 968
93 322
21
2023
1 075 023
119 105
404 913
276 023
131 682
21
2022
809 226
46 129
316 949
201 698
12 576
20
2021
518 242
-15 420
212 112
143 485
-33 553
17
2020
458 791
-25 020
204 023
146 982
-18 133
18
2019
457 213
4 387
175 310
151 472
6 887
12
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
3.2 %
Net profit / revenue
Return on equity (ROE)
35.8 %
Net profit / equity
Return on assets (ROA)
14.6 %
Net profit / assets
Equity ratio
40.7 %
Equity / assets
Debt ratio
59.3 %
Liabilities / assets
Current ratio
1.25
Current assets / current liabilities
Revenue per employee
53 984 €
Revenue / average full-time employees
Labour cost per employee per month
2 015 €
Labour costs / employees / 12 months (incl. employer taxes)
