byKristelS OÜ

Active Registry code 16214915 OÜ Tartu linn Registered 26 Apr 2021
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byKristelS OÜ is a OÜ based in Tartu linn, registry code 16214915, status: active. Main activity: Retail sale of cosmetic and toilet articles. According to EMTA, turnover for Q3 2026 was €7 105 with employees.

Turnover
7 105 €
↓ 37.0% vs Q2 2026
State taxes
524 €
↓ 70.6% vs Q2 2026
Labour taxes
0 €
↓ 100.0% vs Q2 2026
Employees
—

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 7 105 €
    industry median 23 652 € · companies in the industry: 7 652
  • Revenue · 2025 45 648 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 4.1 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 7 105 € · −37.0% vs Q2 2026 · industry median 23 652 € · above 30% of the industry
010 00020 00030 000Q4 2023 Company: 16 316 € Industry median: 26 822 €Q4·23Q1 2024 Company: 11 147 € Industry median: 23 246 €Q2 2024 Company: 18 805 € Industry median: 26 103 €Q2·24Q3 2024 Company: 7 505 € Industry median: 24 905 €Q4 2024 Company: 21 621 € Industry median: 25 283 €Q4·24Q1 2025 Company: 19 784 € Industry median: 21 556 €Q2 2025 Company: 9 434 € Industry median: 24 404 €Q2·25Q3 2025 Company: 9 527 € Industry median: 24 441 €Q4 2025 Company: 9 965 € Industry median: 23 532 €Q4·25Q1 2026 Company: 4 960 € Industry median: 20 253 €Q2 2026 Company: 11 282 € Industry median: 23 917 €Q2·26Q3 2026 Company: 7 105 € Industry median: 23 652 €Q3·26010 00020 00030 000Q4 2024 Company: 21 621 € Industry median: 25 283 €Q1 2025 Company: 19 784 € Industry median: 21 556 €Q1·25Q2 2025 Company: 9 434 € Industry median: 24 404 €Q3 2025 Company: 9 527 € Industry median: 24 441 €Q3·25Q4 2025 Company: 9 965 € Industry median: 23 532 €Q1 2026 Company: 4 960 € Industry median: 20 253 €Q1·26Q2 2026 Company: 11 282 € Industry median: 23 917 €Q3 2026 Company: 7 105 € Industry median: 23 652 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 524 € · −70.6% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 4 160 €Q4·23Q1 2024 Company: 1 946 €Q2 2024 Company: 3 975 €Q2·24Q3 2024 Company: 475 €Q4 2024 Company: 3 084 €Q4·24Q1 2025 Company: 6 996 €Q2 2025 Company: 954 €Q2·25Q3 2025 Company: 1 184 €Q4 2025 Company: 1 433 €Q4·25Q1 2026 Company: 271 €Q2 2026 Company: 1 782 €Q2·26Q3 2026 Company: 524 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 3 084 €Q1 2025 Company: 6 996 €Q1·25Q2 2025 Company: 954 €Q3 2025 Company: 1 184 €Q3·25Q4 2025 Company: 1 433 €Q1 2026 Company: 271 €Q1·26Q2 2026 Company: 1 782 €Q3 2026 Company: 524 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 7 105 524 — —
Q2 2026 11 282 1 782 372 —
Q1 2026 4 960 271 — —
Q4 2025 9 965 1 433 171 —
Q3 2025 9 527 1 184 372 —
Q2 2025 9 434 954 670 —
Q1 2025 19 784 6 996 4 563 —
Q4 2024 21 621 3 084 — —
Q3 2024 7 505 475 — —
Q2 2024 18 805 3 975 295 —
Q1 2024 11 147 1 946 700 —
Q4 2023 16 316 4 160 2 152 —
Q3 2023 14 003 881 172 —
Q2 2023 11 917 726 — —
Q1 2023 5 687 3 113 2 788 —
Q4 2022 — 1 163 1 247 —
Q3 2022 — 717 751 —
Q2 2022 — 157 138 —
Q1 2022 — 107 112 —

Financials by year

2021 – 2025
Revenue, € 2025: 45 648 € · −21.0% vs 2024 · industry median 16 974 € · above 65% of the industry
020 00040 00060 0002021 Company: 6 745 € Industry median: 23 333 €20212022 Company: 40 722 € Industry median: 22 891 €20222023 Company: 48 196 € Industry median: 20 218 €20232024 Company: 57 816 € Industry median: 18 875 €20242025 Company: 45 648 € Industry median: 16 974 €2025020 00040 00060 0002021 Company: 6 745 € Industry median: 23 333 €20212022 Company: 40 722 € Industry median: 22 891 €2023 Company: 48 196 € Industry median: 20 218 €20232024 Company: 57 816 € Industry median: 18 875 €2025 Company: 45 648 € Industry median: 16 974 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 1 878 € · −65.9% vs 2024 · industry median 0 € · above 72% of the industry
02 0004 0006 0002021 Company: 1 131 € Industry median: 245 €20212022 Company: 778 € Industry median: 96 €20222023 Company: 5 285 € Industry median: 20 €20232024 Company: 5 514 € Industry median: 0 €20242025 Company: 1 878 € Industry median: 0 €202502 0004 0006 0002021 Company: 1 131 € Industry median: 245 €20212022 Company: 778 € Industry median: 96 €2023 Company: 5 285 € Industry median: 20 €20232024 Company: 5 514 € Industry median: 0 €2025 Company: 1 878 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 4.1 % · −5.4 pp vs the year before · industry median 1.3 % · above 63% of the industry
051015202021 Company: 16.8 % Industry median: 3.3 %20212022 Company: 1.9 % Industry median: 2.8 %20222023 Company: 11.0 % Industry median: 2.2 %20232024 Company: 9.5 % Industry median: 1.5 %20242025 Company: 4.1 % Industry median: 1.3 %2025051015202021 Company: 16.8 % Industry median: 3.3 %20212022 Company: 1.9 % Industry median: 2.8 %2023 Company: 11.0 % Industry median: 2.2 %20232024 Company: 9.5 % Industry median: 1.5 %2025 Company: 4.1 % Industry median: 1.3 %2025
  • Company
  • Industry median

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

Assets, € 2025: 12 771 € · −19.9% vs 2024
05 00010 00015 00020 0002021 Company: 3 632 €20212022 Company: 5 190 €20222023 Company: 12 090 €20232024 Company: 15 935 €20242025 Company: 12 771 €202505 00010 00015 00020 0002021 Company: 3 632 €20212022 Company: 5 190 €2023 Company: 12 090 €20232024 Company: 15 935 €2025 Company: 12 771 €2025
Equity, € 2025: 9 893 € · +23.4% vs 2024
02 0004 0006 0008 00010 0002021 Company: 3 632 €20212022 Company: 4 410 €20222023 Company: 9 695 €20232024 Company: 8 015 €20242025 Company: 9 893 €202502 0004 0006 0008 00010 0002021 Company: 3 632 €20212022 Company: 4 410 €2023 Company: 9 695 €20232024 Company: 8 015 €2025 Company: 9 893 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry
0.00.51.01.52.02021 Company: 1 Industry median: 220212022 Company: 0 Industry median: 220222023 Company: 0 Industry median: 220232024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 220250.00.51.01.52.02021 Company: 1 Industry median: 220212022 Company: 0 Industry median: 22023 Company: 0 Industry median: 220232024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • Company
  • Industry median

Industry: Retail 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 45 648 1 878 4 582 12 771 9 893 2
2024 57 816 5 514 9 622 15 935 8 015 2
2023 48 196 5 285 12 312 12 090 9 695 0
2022 40 722 778 7 646 5 190 4 410 0
2021 6 745 1 131 163 3 632 3 632 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
4.1 %
Net profit / revenue
Return on equity (ROE)
19.0 %
Net profit / equity
Return on assets (ROA)
14.7 %
Net profit / assets
Equity ratio
77.5 %
Equity / assets
Debt ratio
22.5 %
Liabilities / assets
Current ratio
4.16
Current assets / current liabilities
Revenue per employee
22 824 €
Revenue / average full-time employees
Labour cost per employee per month
191 €
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 31 Jan 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 15 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 8 Mar 2023 Company’s own e-Äriregister
2021 26 Apr 2021 – 31 Dec 2021 2 Jun 2022 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

  • Joel Paap
    Member of a senior management body (management or supervisory board) · since 18 Nov 2024
  • Kristel Sepp
    Member of a senior management body (management or supervisory board) · since 26 Apr 2021

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47751Retail sale of cosmetic and toilet articles Main

Rulings 11

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50172338 / 7
18 Aug 2025
 Amendment entry In force
18 Aug 2025
 PDF
Ä 50172338 / M4
28 Jul 2025
 Ruling to eliminate deficiencies 17 Aug 2025 Deficiencies eliminated
18 Aug 2025
 PDF
Ä 50172338 / 6
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50172338 / 5
6 Jul 2023
 Amendment entry In force
6 Jul 2023
 PDF
Ä 50172338 / 4
9 May 2023
 Amendment entry In force
9 May 2023
 PDF
Ä 50172338 / 3
23 Aug 2022
 Amendment entry In force
23 Aug 2022
 PDF
Ä 50172338 / M3
21 Oct 2021
 Refund of the state fee In force
21 Oct 2021
 PDF
Ä 50172338 / M2
11 Oct 2021
 Ruling to eliminate deficiencies 25 Oct 2021 Deficiencies eliminated
11 Oct 2021
 PDF
Ä 50172338 / 2
11 Oct 2021
 Amendment entry In force
11 Oct 2021
 PDF
Ä 50172338 / M1
6 Oct 2021
 Ruling to eliminate deficiencies 20 Oct 2021 Deficiencies eliminated
11 Oct 2021
 PDF
Ä 50172338
26 Apr 2021
 First entry In force
26 Apr 2021
 PDF

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