Keha ja Meel Osaühing

Active Registry code 14800514 OÜ Tartu linn Registered 9 Sep 2019
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Keha ja Meel Osaühing is a OÜ based in Tartu linn, registry code 14800514, status: active. Main activity: Activities of agents involved in non-specialised wholesale. Its annual report for 2025 shows revenue of €27 945 and 0 employees.

Turnover
—
State taxes
423 €
↑ 0.0% vs Q2 2026
Labour taxes
423 €
↑ 0.0% vs Q2 2026
Employees
—

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

Position in the industry Wholesale trade · EMTAK 46

  • Revenue · 2025 27 945 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 -1.6 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q1 2023 – Q3 2026
Labour taxes per employee, € Q2 2023: 734 € · industry median 1 839 € · above 16% of the industry
05001 0001 5002 0002 500Q1 2023 Company: — Industry median: 1 811 €Q1·23Q2 2023 Company: 734 € Industry median: 1 839 €Q2·23Q3 2023 Company: — Industry median: 1 884 €Q3·23Q4 2025 Company: — Industry median: 2 169 €Q4·25Q1 2026 Company: — Industry median: 2 089 €Q1·26Q2 2026 Company: — Industry median: 2 068 €Q2·26Q3 2026 Company: — Industry median: 2 104 €Q3·2605001 0001 5002 0002 500Q1 2023 Company: — Industry median: 1 811 €Q1·23Q2 2023 Company: 734 € Industry median: 1 839 €Q3 2023 Company: — Industry median: 1 884 €Q3·23Q4 2025 Company: — Industry median: 2 169 €Q1 2026 Company: — Industry median: 2 089 €Q1·26Q2 2026 Company: — Industry median: 2 068 €Q3 2026 Company: — Industry median: 2 104 €Q3·26
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2023: 1 · +0.0% vs Q1 2023
0.00.20.40.60.81.0Q1 2023 Company: 1Q1·23Q2 2023 Company: 1Q2·23Q3 2023 Company: —Q3·23Q4 2025 Company: —Q4·25Q1 2026 Company: —Q1·26Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q1 2023 Company: 1Q1·23Q2 2023 Company: 1Q3 2023 Company: —Q3·23Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 423 € · +0.0% vs Q2 2026
0200400600800Q1 2023 Company: —Q1·23Q2 2023 Company: 647 €Q2·23Q3 2023 Company: 647 €Q3·23Q4 2025 Company: 141 €Q4·25Q1 2026 Company: 423 €Q1·26Q2 2026 Company: 423 €Q2·26Q3 2026 Company: 423 €Q3·260200400600800Q1 2023 Company: —Q1·23Q2 2023 Company: 647 €Q3 2023 Company: 647 €Q3·23Q4 2025 Company: 141 €Q1 2026 Company: 423 €Q1·26Q2 2026 Company: 423 €Q3 2026 Company: 423 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 423 423 —
Q2 2026 — 423 423 —
Q1 2026 — 423 423 —
Q4 2025 — 141 141 —
Q3 2023 — 647 734 —
Q2 2023 — 647 734 1
Q1 2023 — — — 1

Financials by year

2020 – 2025
Revenue, € 2025: 27 945 € · +29.7% vs 2024 · industry median 63 691 € · above 42% of the industry
020 00040 00060 00080 0002020 Company: 20 159 € Industry median: 67 913 €20202021 Company: 17 517 € Industry median: 71 656 €20212022 Company: 20 803 € Industry median: 75 397 €20222023 Company: 22 063 € Industry median: 63 715 €20232024 Company: 21 554 € Industry median: 60 216 €20242025 Company: 27 945 € Industry median: 63 691 €2025020 00040 00060 00080 0002020 Company: 20 159 € Industry median: 67 913 €2021 Company: 17 517 € Industry median: 71 656 €20212022 Company: 20 803 € Industry median: 75 397 €2023 Company: 22 063 € Industry median: 63 715 €20232024 Company: 21 554 € Industry median: 60 216 €2025 Company: 27 945 € Industry median: 63 691 €2025
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -451 € · −107.0% vs 2024 · industry median 127 € · above 27% of the industry
-4 000-2 00002 0004 0006 0008 0002020 Company: 3 217 € Industry median: 906 €20202021 Company: 3 365 € Industry median: 1 415 €20212022 Company: 5 045 € Industry median: 889 €20222023 Company: -3 522 € Industry median: 370 €20232024 Company: 6 453 € Industry median: 134 €20242025 Company: -451 € Industry median: 127 €2025-4 000-2 00002 0004 0006 0008 0002020 Company: 3 217 € Industry median: 906 €2021 Company: 3 365 € Industry median: 1 415 €20212022 Company: 5 045 € Industry median: 889 €2023 Company: -3 522 € Industry median: 370 €20232024 Company: 6 453 € Industry median: 134 €2025 Company: -451 € Industry median: 127 €2025
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -1.6 % · −31.6 pp vs the year before · industry median 2.7 % · above 26% of the industry
-20-1001020302020 Company: 16.0 % Industry median: 4.2 %20202021 Company: 19.2 % Industry median: 4.9 %20212022 Company: 24.3 % Industry median: 4.2 %20222023 Company: -16.0 % Industry median: 3.5 %20232024 Company: 29.9 % Industry median: 2.9 %20242025 Company: -1.6 % Industry median: 2.7 %2025-20-1001020302020 Company: 16.0 % Industry median: 4.2 %2021 Company: 19.2 % Industry median: 4.9 %20212022 Company: 24.3 % Industry median: 4.2 %2023 Company: -16.0 % Industry median: 3.5 %20232024 Company: 29.9 % Industry median: 2.9 %2025 Company: -1.6 % Industry median: 2.7 %2025
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 16 959 € · −1.3% vs 2024
05 00010 00015 00020 0002020 Company: 6 502 €20202021 Company: 9 275 €20212022 Company: 14 299 €20222023 Company: 10 786 €20232024 Company: 17 175 €20242025 Company: 16 959 €202505 00010 00015 00020 0002020 Company: 6 502 €2021 Company: 9 275 €20212022 Company: 14 299 €2023 Company: 10 786 €20232024 Company: 17 175 €2025 Company: 16 959 €2025
Equity, € 2025: 16 607 € · −2.6% vs 2024
05 00010 00015 00020 0002020 Company: 5 717 €20202021 Company: 9 082 €20212022 Company: 14 127 €20222023 Company: 10 605 €20232024 Company: 17 058 €20242025 Company: 16 607 €202505 00010 00015 00020 0002020 Company: 5 717 €2021 Company: 9 082 €20212022 Company: 14 127 €2023 Company: 10 605 €20232024 Company: 17 058 €2025 Company: 16 607 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02020 Company: 1 Industry median: 220202021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02020 Company: 1 Industry median: 22021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 0 Industry median: 22025
  • Company
  • Industry median

Industry: Wholesale trade (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 27 945 -451 0 16 959 16 607 0
2024 21 554 6 453 0 17 175 17 058 0
2023 22 063 -3 522 5 250 10 786 10 605 1
2022 20 803 5 045 0 14 299 14 127 0
2021 17 517 3 365 0 9 275 9 082 0
2020 20 159 3 217 4 237 6 502 5 717 1

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
-1.6 %
Net profit / revenue
Return on equity (ROE)
-2.7 %
Net profit / equity
Return on assets (ROA)
-2.7 %
Net profit / assets
Equity ratio
97.9 %
Equity / assets
Debt ratio
2.1 %
Liabilities / assets
Current ratio
16.51
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 3 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Jun 2022 Company’s own e-Äriregister
2020 9 Sep 2019 – 31 Dec 2020 1 Jul 2021 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)

  • 46191Activities of agents involved in non-specialised wholesale Main
  • 96231Day spa, massage salons and sauna activities

Rulings 3

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50127865 / 3
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50127865 / 2
19 Nov 2020
 Amendment entry In force
19 Nov 2020
 PDF
Ä 50127865
9 Sep 2019
 First entry In force
9 Sep 2019
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data