Borsch & Varenyk OÜ is a OÜ based in Tallinn, registry code 16399263, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €59 022 with 2 employees.
Turnover
59 022 €
↑ 218.2%vs Q2 2026
State taxes
9 407 €
↑ 127.4%vs Q2 2026
Labour taxes
4 309 €
↑ 58.1%vs Q2 2026
Employees
2
±0vs 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 202659 022 €
above 55% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee2 155 €
above 87% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 202559 526 €
above 53% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20251.2 %
above 51% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 59 022 € · +218.2% vs Q2 2026 · industry median 48 370 € · above 55% 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: 2 155 € · +58.1% vs Q2 2026 · industry median 1 201 € · above 87% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 9 407 € · +127.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
59 022
9 407
4 309
2
Q2 2026
18 548
4 136
2 726
2
Q1 2026
16 532
3 182
1 372
2
Q4 2025
11 307
3 013
2 818
2
Q3 2025
15 626
3 128
2 615
2
Q2 2025
16 290
2 801
2 517
3
Q1 2025
16 812
3 167
2 869
3
Q4 2024
15 314
2 596
1 924
3
Q3 2024
10 924
1 470
1 140
2
Q2 2024
14 116
1 345
963
1
Q1 2024
14 113
2 245
1 433
1
Q4 2023
4 007
734
810
1
Q3 2023
1 492
732
730
1
Q2 2023
1 500
610
597
1
Q1 2023
1 870
701
537
1
Q4 2022
1 921
141
—
—
Q3 2022
244
—
—
1
Q2 2022
—
—
—
1
Q1 2022
—
—
—
—
Labour taxes per employee per month
718 €
Turnover per employee in the quarter
29 511 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € 2025: 59 526 € · +7.7% vs 2024 · industry median 47 451 € · above 53% 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: 731 € · −36.5% vs 2024 · industry median 68 € · above 59% 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: 1.2 % · −0.9 pp vs the year before · industry median 1.1 % · above 51% 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: 11 634 € · +89.8% vs 2024Equity, € 2025: 3 626 € · +25.2% vs 2024Employees2025: 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
59 526
731
33 863
11 634
3 626
1
2024
55 267
1 152
19 465
6 129
2 896
1
2023
14 340
5 647
10 512
4 645
1 744
1
2022
2 528
-6 402
0
661
-95
0
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
1.2 %
Net profit / revenue
Return on equity (ROE)
20.2 %
Net profit / equity
Return on assets (ROA)
6.3 %
Net profit / assets
Equity ratio
31.2 %
Equity / assets
Debt ratio
68.8 %
Liabilities / assets
Current ratio
0.59
Current assets / current liabilities
Revenue per employee
59 526 €
Revenue / average full-time employees
Labour cost per employee per month
2 822 €
Labour costs / employees / 12 months (incl. employer taxes)
