Haamer & Viil OÜ is a OÜ based in Tallinn, registry code 14944928, status: active. Main activity: Visual arts creation activities. According to EMTA, turnover for Q3 2026 was €18 998 with 2 employees.
Turnover
18 998 €
↓ 36.6%vs Q2 2026
State taxes
2 892 €
↓ 55.3%vs Q2 2026
Labour taxes
2 491 €
↑ 2.6%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Arts creation and performing arts activities · EMTAK 90
Turnover · Q3 202618 998 €
above 66% of companies
industry median 11 164 € · companies in the industry: 1 365
Labour taxes per employee1 246 €
above 63% of companies
industry median 1 096 € · companies in the industry: 1 077
Revenue · 2025114 763 €
above 98% of companies
industry median 3 365 € · companies in the industry: 5 777
Net profit margin · 20251.3 %
above 40% of companies
industry median 6.2 % · companies in the industry: 4 416
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 18 998 € · −36.6% vs Q2 2026 · industry median 11 164 € · above 66% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 246 € · +2.6% vs Q2 2026 · industry median 1 096 € · above 63% of the industry
Company
Industry median
Industry: Arts creation and performing arts 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: 2 892 € · −55.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
18 998
2 892
2 491
2
Q2 2026
29 952
6 464
2 429
2
Q1 2026
29 685
5 781
2 315
2
Q4 2025
33 723
7 824
2 767
2
Q3 2025
24 932
3 285
2 767
3
Q2 2025
25 938
5 623
2 767
3
Q1 2025
41 238
8 302
1 643
3
Q4 2024
42 725
6 008
1 110
2
Q3 2024
30 117
4 187
1 110
2
Q2 2024
21 459
3 412
1 045
2
Q1 2024
36 204
4 528
574
1
Q4 2023
28 682
3 731
840
1
Q3 2023
24 514
2 393
840
1
Q2 2023
22 040
1 704
840
1
Q1 2023
26 055
3 326
841
1
Q4 2022
25 520
1 899
922
1
Q3 2022
16 704
2 033
922
1
Q2 2022
21 543
2 611
922
1
Q1 2022
21 669
2 992
802
1
Labour taxes per employee per month
415 €
Turnover per employee in the quarter
9 499 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 114 763 € · +15.4% vs 2024 · industry median 3 365 € · above 98% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 1 509 € · +46.6% vs 2024 · industry median 139 € · above 68% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 1.3 % · +0.3 pp vs the year before · industry median 6.2 % · above 40% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 70 496 € · +16.2% vs 2024Equity, € 2025: 10 272 € · +17.2% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 85% of the industry
Company
Industry median
Industry: Arts creation and performing arts 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
114 763
1 509
27 230
70 496
10 272
2
2024
99 466
1 029
13 068
60 667
8 763
2
2023
95 082
5 146
11 641
48 650
7 734
1
2022
71 971
-2 580
10 144
37 851
2 706
1
2021
52 124
440
4 942
27 497
5 286
1
2020
25 691
4 846
235
11 416
4 846
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
1.3 %
Net profit / revenue
Return on equity (ROE)
14.7 %
Net profit / equity
Return on assets (ROA)
2.1 %
Net profit / assets
Equity ratio
14.6 %
Equity / assets
Debt ratio
85.4 %
Liabilities / assets
Current ratio
6.46
Current assets / current liabilities
Revenue per employee
57 382 €
Revenue / average full-time employees
Labour cost per employee per month
1 135 €
Labour costs / employees / 12 months (incl. employer taxes)
