Cassandel & Partnerid OÜ is a OÜ based in Laheküla, registry code 16095497, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €79 174 with 3 employees.
Turnover
79 174 €
↓ 65.6%vs Q2 2026
State taxes
9 555 €
↓ 24.3%vs Q2 2026
Labour taxes
8 843 €
↑ 39.4%vs Q2 2026
Employees
3
±0vs 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 202679 174 €
above 74% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee2 948 €
above 89% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 20251.4 mn €
above 98% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 20252.7 %
above 47% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 79 174 € · −65.6% vs Q2 2026 · industry median 25 252 € · above 74% of the industry
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: 2 948 € · +39.4% vs Q2 2026 · industry median 1 211 € · above 89% of the industry
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.
EmployeesQ3 2026: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 9 555 € · −24.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
79 174
9 555
8 843
3
Q2 2026
230 006
12 624
6 345
3
Q1 2026
207 137
19 739
6 780
3
Q4 2025
80 867
6 991
7 319
3
Q3 2025
161 049
23 539
7 058
3
Q2 2025
615 843
34 612
6 993
3
Q1 2025
635 415
33 394
7 572
3
Q4 2024
133 860
12 084
7 005
3
Q3 2024
104 595
18 188
14 911
5
Q2 2024
154 736
23 624
11 968
5
Q1 2024
179 617
16 865
7 636
5
Q4 2023
168 430
16 195
9 486
3
Q3 2023
196 068
21 527
10 541
5
Q2 2023
191 699
23 673
9 265
4
Q1 2023
211 738
34 256
9 365
4
Q4 2022
185 690
15 942
8 571
4
Q3 2022
109 701
17 502
10 727
4
Q2 2022
202 623
22 771
7 462
4
Q1 2022
125 626
10 976
6 986
4
Labour taxes per employee per month
983 €
Turnover per employee in the quarter
26 391 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € thousand 2025: 1 358 045 € · +114.4% vs 2024 · industry median 38 239 € · above 98% of the industry
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: 36 173 € · +142.9% vs 2024 · industry median 410 € · above 89% of the industry
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: 2.7 % · +16.0 pp vs the year before · industry median 3.5 % · above 47% of the industry
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: 219 976 € · −37.9% vs 2024Equity, € thousand 2025: 147 021 € · +12.4% vs 2024Employees2025: 3 · −40.0% vs 2024 · industry median 2 · above 65% of the industry
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
1 358 045
36 173
68 633
219 976
147 021
3
2024
633 275
-84 402
104 010
354 407
130 848
5
2023
816 308
123 126
100 709
248 650
215 250
4
2022
640 359
28 762
89 278
170 689
92 124
4
2021
700 271
85 862
110 526
117 815
88 362
4
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
2.7 %
Net profit / revenue
Return on equity (ROE)
24.6 %
Net profit / equity
Return on assets (ROA)
16.4 %
Net profit / assets
Equity ratio
66.8 %
Equity / assets
Debt ratio
33.2 %
Liabilities / assets
Current ratio
2.01
Current assets / current liabilities
Revenue per employee
452 682 €
Revenue / average full-time employees
Labour cost per employee per month
1 906 €
Labour costs / employees / 12 months (incl. employer taxes)
