Massu Meierei OÜ

Active Registry code 16273467 OÜ Massu küla Registered 19 Jul 2021

Massu Meierei OÜ is a OÜ based in Massu küla, registry code 16273467, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €17 071 with 1 employees.

Turnover

17 071 €

↑ 130.6% vs Q2 2026

State taxes

0 €

↓ 100.0% vs Q2 2026

Labour taxes

602 €

Employees

−2 vs Q2 2026

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

Position in the industry Food and beverage service activities · EMTAK 56

Turnover · Q3 2026 17 071 €

above 26% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 602 €

above 19% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 36 647 €

above 44% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 -14.0 %

above 13% of companies

industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 17 071 € · +130.6% vs Q2 2026 · industry median 48 370 € · above 26% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 602 € · industry median 1 201 € · above 19% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · −66.7% vs Q2 2026

State taxes, € Q3 2026: 0 € · −100.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	17 071	—	602	1
Q2 2026	7 402	6	—	3
Q1 2026	6 600	—	—	—
Q4 2025	3 603	—	—	—
Q3 2025	19 599	1 244	554	—
Q2 2025	4 841	—	—	—
Q1 2025	9 507	1 986	1 935	—
Q4 2024	11 753	1 264	1 091	1
Q3 2024	—	953	1 033	1
Q2 2024	—	—	—	5
Q1 2024	—	1 115	1 115	—
Q4 2023	—	842	862	—
Q3 2023	—	250	282	—
Q2 2023	—	—	—	1
Q3 2022	—	738	771	—
Q2 2022	—	—	—	1

Labour taxes per employee per month

201 €

Turnover per employee in the quarter

17 071 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025

Revenue, € 2025: 36 647 € · −33.6% vs 2024 · industry median 47 451 € · above 44% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -5 114 € · −2 805.8% vs 2024 · industry median 68 € · above 17% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -14.0 % · −14.3 pp vs the year before · industry median 1.1 % · above 13% of the industry

Company
Industry median

Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 26 261 € · +18.6% vs 2024

Equity, € 2025: 2 727 € · −40.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 3 · above 5% of the industry

Company
Industry median

Industry: Food and beverage service 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	36 647	-5 114	5 931	26 261	2 727	1
2024	55 225	189	10 732	22 140	4 551	1
2023	39 997	-297	4 635	18 897	4 403	1
2022	39 949	-6 097	3 195	6 853	4 724	1
2021	16 142	6 170	798	11 491	11 170	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

-14.0 %

Net profit / revenue

Return on equity (ROE)

-187.5 %

Net profit / equity

Return on assets (ROA)

-19.5 %

Net profit / assets

Equity ratio

10.4 %

Equity / assets

Debt ratio

89.6 %

Liabilities / assets

Current ratio

0.77

Current assets / current liabilities

Revenue per employee

36 647 €

Revenue / average full-time employees

Labour cost per employee per month

494 €

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	2 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	6 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	5 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	19 Jul 2021 – 31 Dec 2021	19 Jul 2022	Company’s own	e-Äriregister

Board

Külli Pärtelson
Board member · since 19 Jul 2021

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Külli Pärtelson
Natural person · 5 500 €

100%

Beneficial owners

Külli Pärtelson
Direct ownership · since 19 Jul 2021

Founders and other persons

Külli Pärtelson
Founder · 5 000 € · 19 Jul 2021

Activities (EMTAK)

56111Activities of restaurants and cafes Main
55202Holiday homes (chalets)

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50178618 / 5 1 Sep 2026	Amendment entry		In force 1 Sep 2026	PDF
Ä 50178618 / 4 6 Aug 2026	Third (informative) division entry		In force 6 Aug 2026	PDF
Ä 50178618 / 3 6 Aug 2026	First (declaratory) division entry		In force 6 Aug 2026	PDF
Ä 50178618 / M2 10 Dec 2024	Procedural ruling		In force 10 Dec 2024	PDF
Ä 50178618 / M1 15 Nov 2024	Ruling to eliminate deficiencies	15 Dec 2024	In force 30 Nov 2024	PDF
Ä 50178618 / 2 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 50178618 19 Jul 2021	First entry		In force 19 Jul 2021	PDF

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