Make ehituspartner OÜ

Active Registry code 14554133 OÜ Eametsa küla Registered 29 Aug 2018
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Make ehituspartner OÜ is a OÜ based in Eametsa küla, registry code 14554133, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €540 297 with 13 employees.

Turnover
540 297 €
↓ 17.0% vs Q2 2026
State taxes
87 752 €
↓ 40.5% vs Q2 2026
Labour taxes
44 140 €
↓ 22.4% vs Q2 2026
Employees
13
−8 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

  • Turnover · Q3 2026 540 297 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 3 395 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 807 880 €
    industry median 38 239 € · companies in the industry: 7 000
  • Net profit margin · 2025 21.1 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 540 297 € · −17.0% vs Q2 2026 · industry median 25 252 € · above 98% of the industry
0200400600800Q4 2023 Company: 65 652 € Industry median: 26 427 €Q4·23Q1 2024 Company: 75 095 € Industry median: 19 618 €Q2 2024 Company: 64 582 € Industry median: 21 373 €Q2·24Q3 2024 Company: 58 403 € Industry median: 26 160 €Q4 2024 Company: 32 714 € Industry median: 25 496 €Q4·24Q1 2025 Company: 14 279 € Industry median: 19 568 €Q2 2025 Company: 52 340 € Industry median: 22 577 €Q2·25Q3 2025 Company: 242 471 € Industry median: 25 533 €Q4 2025 Company: 364 370 € Industry median: 25 721 €Q4·25Q1 2026 Company: 470 050 € Industry median: 20 483 €Q2 2026 Company: 650 771 € Industry median: 22 672 €Q2·26Q3 2026 Company: 540 297 € Industry median: 25 252 €Q3·260200400600800Q4 2024 Company: 32 714 € Industry median: 25 496 €Q1 2025 Company: 14 279 € Industry median: 19 568 €Q1·25Q2 2025 Company: 52 340 € Industry median: 22 577 €Q3 2025 Company: 242 471 € Industry median: 25 533 €Q3·25Q4 2025 Company: 364 370 € Industry median: 25 721 €Q1 2026 Company: 470 050 € Industry median: 20 483 €Q1·26Q2 2026 Company: 650 771 € Industry median: 22 672 €Q3 2026 Company: 540 297 € 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: 3 395 € · +25.4% vs Q2 2026 · industry median 1 211 € · above 92% of the industry
01 0002 0003 0004 000Q4 2023 Company: 1 245 € Industry median: 1 145 €Q4·23Q1 2024 Company: 1 764 € Industry median: 1 097 €Q2 2024 Company: 1 764 € Industry median: 1 083 €Q2·24Q3 2024 Company: 882 € Industry median: 1 142 €Q4 2024 Company: 2 766 € Industry median: 1 179 €Q4·24Q1 2025 Company: 1 835 € Industry median: 1 188 €Q2 2025 Company: 374 € Industry median: 1 149 €Q2·25Q3 2025 Company: 950 € Industry median: 1 208 €Q4 2025 Company: 1 934 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 806 € Industry median: 1 183 €Q2 2026 Company: 2 708 € Industry median: 1 166 €Q2·26Q3 2026 Company: 3 395 € Industry median: 1 211 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 766 € Industry median: 1 179 €Q1 2025 Company: 1 835 € Industry median: 1 188 €Q1·25Q2 2025 Company: 374 € Industry median: 1 149 €Q3 2025 Company: 950 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 934 € Industry median: 1 254 €Q1 2026 Company: 1 806 € Industry median: 1 183 €Q1·26Q2 2026 Company: 2 708 € Industry median: 1 166 €Q3 2026 Company: 3 395 € 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: 13 · −38.1% vs Q2 2026
0510152025Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 4Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 10Q2·25Q3 2025 Company: 17Q4 2025 Company: 21Q4·25Q1 2026 Company: 24Q2 2026 Company: 21Q2·26Q3 2026 Company: 13Q3·260510152025Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 10Q3 2025 Company: 17Q3·25Q4 2025 Company: 21Q1 2026 Company: 24Q1·26Q2 2026 Company: 21Q3 2026 Company: 13Q3·26
State taxes, € thousand Q3 2026: 87 752 € · −40.5% vs Q2 2026
050100150Q4 2023 Company: 8 748 €Q4·23Q1 2024 Company: 11 725 €Q2 2024 Company: 11 141 €Q2·24Q3 2024 Company: 9 328 €Q4 2024 Company: 17 764 €Q4·24Q1 2025 Company: 4 724 €Q2 2025 Company: 9 827 €Q2·25Q3 2025 Company: 50 218 €Q4 2025 Company: 85 773 €Q4·25Q1 2026 Company: 97 440 €Q2 2026 Company: 147 408 €Q2·26Q3 2026 Company: 87 752 €Q3·26050100150Q4 2024 Company: 17 764 €Q1 2025 Company: 4 724 €Q1·25Q2 2025 Company: 9 827 €Q3 2025 Company: 50 218 €Q3·25Q4 2025 Company: 85 773 €Q1 2026 Company: 97 440 €Q1·26Q2 2026 Company: 147 408 €Q3 2026 Company: 87 752 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 540 297 87 752 44 140 13
Q2 2026 650 771 147 408 56 864 21
Q1 2026 470 050 97 440 43 336 24
Q4 2025 364 370 85 773 40 620 21
Q3 2025 242 471 50 218 16 145 17
Q2 2025 52 340 9 827 3 741 10
Q1 2025 14 279 4 724 3 670 2
Q4 2024 32 714 17 764 5 531 2
Q3 2024 58 403 9 328 3 528 4
Q2 2024 64 582 11 141 3 528 2
Q1 2024 75 095 11 725 3 528 2
Q4 2023 65 652 8 748 2 489 2
Q3 2023 28 828 6 439 4 158 2
Q2 2023 81 046 16 564 6 825 2
Q1 2023 95 585 15 813 5 894 4
Q4 2022 96 871 14 895 5 560 4
Q3 2022 82 762 11 625 4 883 3
Q2 2022 92 155 7 220 5 110 3
Q1 2022 98 133 13 670 4 664 3
Labour taxes per employee per month
1 132 €
Turnover per employee in the quarter
41 561 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € thousand 2025: 807 880 € · +298.6% vs 2024 · industry median 38 239 € · above 92% of the industry
02004006008001 0002018 Company: — Industry median: —20182019 Company: 146 897 € Industry median: 38 887 €20192020 Company: 109 637 € Industry median: 35 421 €20202021 Company: 182 048 € Industry median: 38 277 €20212022 Company: 356 239 € Industry median: 39 545 €20222023 Company: 270 333 € Industry median: 37 262 €20232024 Company: 202 671 € Industry median: 37 686 €20242025 Company: 807 880 € Industry median: 38 239 €202502004006008001 0002018 Company: — Industry median: —2019 Company: 146 897 € Industry median: 38 887 €20192020 Company: 109 637 € Industry median: 35 421 €2021 Company: 182 048 € Industry median: 38 277 €20212022 Company: 356 239 € Industry median: 39 545 €2023 Company: 270 333 € Industry median: 37 262 €20232024 Company: 202 671 € Industry median: 37 686 €2025 Company: 807 880 € 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, € thousand 2025: 170 249 € · +375.6% vs 2024 · industry median 410 € · above 98% of the industry
0501001502002018 Company: — Industry median: —20182019 Company: 45 444 € Industry median: 643 €20192020 Company: 32 433 € Industry median: 281 €20202021 Company: 1 953 € Industry median: 315 €20212022 Company: 24 081 € Industry median: 398 €20222023 Company: 61 348 € Industry median: 253 €20232024 Company: 35 798 € Industry median: 108 €20242025 Company: 170 249 € Industry median: 410 €20250501001502002018 Company: — Industry median: —2019 Company: 45 444 € Industry median: 643 €20192020 Company: 32 433 € Industry median: 281 €2021 Company: 1 953 € Industry median: 315 €20212022 Company: 24 081 € Industry median: 398 €2023 Company: 61 348 € Industry median: 253 €20232024 Company: 35 798 € Industry median: 108 €2025 Company: 170 249 € 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: 21.1 % · +3.4 pp vs the year before · industry median 3.5 % · above 80% of the industry
0102030402018 Company: — Industry median: —20182019 Company: 30.9 % Industry median: 4.5 %20192020 Company: 29.6 % Industry median: 4.0 %20202021 Company: 1.1 % Industry median: 3.8 %20212022 Company: 6.8 % Industry median: 3.9 %20222023 Company: 22.7 % Industry median: 3.9 %20232024 Company: 17.7 % Industry median: 2.8 %20242025 Company: 21.1 % Industry median: 3.5 %20250102030402018 Company: — Industry median: —2019 Company: 30.9 % Industry median: 4.5 %20192020 Company: 29.6 % Industry median: 4.0 %2021 Company: 1.1 % Industry median: 3.8 %20212022 Company: 6.8 % Industry median: 3.9 %2023 Company: 22.7 % Industry median: 3.9 %20232024 Company: 17.7 % Industry median: 2.8 %2025 Company: 21.1 % 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, € thousand 2025: 479 071 € · +314.4% vs 2024
01002003004005002018 Company: —20182019 Company: 76 158 €20192020 Company: 69 280 €20202021 Company: 84 492 €20212022 Company: 101 328 €20222023 Company: 134 731 €20232024 Company: 115 602 €20242025 Company: 479 071 €202501002003004005002018 Company: —2019 Company: 76 158 €20192020 Company: 69 280 €2021 Company: 84 492 €20212022 Company: 101 328 €2023 Company: 134 731 €20232024 Company: 115 602 €2025 Company: 479 071 €2025
Equity, € thousand 2025: 187 852 € · +83.1% vs 2024
0501001502002018 Company: —20182019 Company: 47 992 €20192020 Company: 44 426 €20202021 Company: 46 378 €20212022 Company: 45 459 €20222023 Company: 106 806 €20232024 Company: 102 604 €20242025 Company: 187 852 €20250501001502002018 Company: —2019 Company: 47 992 €20192020 Company: 44 426 €2021 Company: 46 378 €20212022 Company: 45 459 €2023 Company: 106 806 €20232024 Company: 102 604 €2025 Company: 187 852 €2025
Employees 2025: 10 · +233.3% vs 2024 · industry median 2 · above 93% of the industry
02468102018 Company: 2 Industry median: 220182019 Company: 3 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 2 Industry median: 220212022 Company: 3 Industry median: 220222023 Company: 3 Industry median: 220232024 Company: 3 Industry median: 220242025 Company: 10 Industry median: 2202502468102018 Company: 2 Industry median: 22019 Company: 3 Industry median: 220192020 Company: 2 Industry median: 22021 Company: 2 Industry median: 220212022 Company: 3 Industry median: 22023 Company: 3 Industry median: 220232024 Company: 3 Industry median: 22025 Company: 10 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 807 880 170 249 210 858 479 071 187 852 10
2024 202 671 35 798 38 102 115 602 102 604 3
2023 270 333 61 348 42 345 134 731 106 806 3
2022 356 239 24 081 54 314 101 328 45 459 3
2021 182 048 1 953 33 956 84 492 46 378 2
2020 109 637 32 433 26 051 69 280 44 426 2
2019 146 897 45 444 39 900 76 158 47 992 3
2018 — — — — — 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
21.1 %
Net profit / revenue
Return on equity (ROE)
90.6 %
Net profit / equity
Return on assets (ROA)
35.5 %
Net profit / assets
Equity ratio
39.2 %
Equity / assets
Debt ratio
60.8 %
Liabilities / assets
Current ratio
1.52
Current assets / current liabilities
Revenue per employee
80 788 €
Revenue / average full-time employees
Labour cost per employee per month
1 757 €
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 12 Jan 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 15 Jan 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 31 Jan 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 7 Jan 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 2 Feb 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 3 Feb 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

Owner in

Beneficial owners

Founders and other persons

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 50100016 / 3
8 Dec 2025
Amendment entry In force
8 Dec 2025
PDF
Ä 50100016 / M2
5 Dec 2025
Ruling to eliminate deficiencies 20 Dec 2025 Deficiencies eliminated
5 Dec 2025
PDF
Ä 50100016 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50100016
29 Aug 2018
First entry In force
29 Aug 2018
PDF
Ä 50100016 / M1
13 Aug 2018
Ruling to eliminate deficiencies 12 Sep 2018 Deficiencies eliminated
29 Aug 2018
PDF

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