Osaühing VS Kliima is a OÜ based in Lavassaare alev, registry code 16083904, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €32 291 with 1 employees.
Turnover
32 291 €
↓ 2.5%vs Q2 2026
State taxes
5 185 €
↓ 21.6%vs Q2 2026
Labour taxes
4 448 €
↑ 3.0%vs Q2 2026
Employees
1
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202632 291 €
above 59% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee4 448 €
above 98% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025107 074 €
above 72% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 20251.9 %
above 43% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 32 291 € · −2.5% vs Q2 2026 · industry median 23 017 € · above 59% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 4 448 € · +105.9% vs Q2 2026 · industry median 1 236 € · above 98% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · −50.0% vs Q2 2026State taxes, € Q3 2026: 5 185 € · −21.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
32 291
5 185
4 448
1
Q2 2026
33 124
6 613
4 320
2
Q1 2026
35 372
5 465
3 106
2
Q4 2025
33 522
2 544
1 539
2
Q3 2025
20 168
2 828
1 476
1
Q2 2025
23 817
2 068
1 288
1
Q1 2025
26 904
2 253
1 529
1
Q4 2024
31 481
3 259
1 510
1
Q3 2024
26 140
3 681
1 714
1
Q2 2024
16 298
1 892
1 510
1
Q1 2024
18 821
1 746
1 510
1
Q4 2023
36 324
3 996
1 510
1
Q3 2023
23 655
2 851
1 510
1
Q2 2023
19 775
1 642
1 510
1
Q1 2023
17 251
2 247
1 541
1
Q4 2022
30 936
1 735
1 602
1
Q3 2022
66 643
3 922
1 323
1
Q2 2022
67 386
1 212
649
1
Q1 2022
14 945
1 541
724
1
Labour taxes per employee per month
1 483 €
Turnover per employee in the quarter
32 291 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € thousand 2025: 107 074 € · +7.3% vs 2024 · industry median 37 328 € · above 72% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 2 082 € · +25.3% vs 2024 · industry median 561 € · above 58% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 1.9 % · +0.3 pp vs the year before · industry median 3.9 % · above 43% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 33 379 € · +4.6% vs 2024Equity, € 2025: 15 856 € · +15.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Specialised construction 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
107 074
2 082
18 251
33 379
15 856
1
2024
99 770
1 661
19 943
31 925
13 774
1
2023
90 554
-4 496
19 914
29 919
12 113
1
2022
185 421
10 391
13 856
34 314
16 609
1
2021
122 833
3 718
13 009
9 656
6 218
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
1.9 %
Net profit / revenue
Return on equity (ROE)
13.1 %
Net profit / equity
Return on assets (ROA)
6.2 %
Net profit / assets
Equity ratio
47.5 %
Equity / assets
Debt ratio
52.5 %
Liabilities / assets
Current ratio
1.39
Current assets / current liabilities
Revenue per employee
107 074 €
Revenue / average full-time employees
Labour cost per employee per month
1 521 €
Labour costs / employees / 12 months (incl. employer taxes)
