OSAÜHING AKTIIV SPORT is a OÜ based in Tartu linn, registry code 16611473, status: active. Main activity: Activities of sports clubs. According to EMTA, turnover for Q3 2026 was €187 432 with 16 employees.
Turnover
187 432 €
↓ 8.4%vs Q2 2026
State taxes
34 115 €
↓ 4.8%vs Q2 2026
Labour taxes
14 954 €
↓ 3.5%vs Q2 2026
Employees
16
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Sports activities and amusement and recreation activities · EMTAK 93
Turnover · Q3 2026187 432 €
above 93% of companies
industry median 13 701 € · companies in the industry: 1 404
Labour taxes per employee935 €
above 34% of companies
industry median 1 179 € · companies in the industry: 1 807
Revenue · 2025708 192 €
above 98% of companies
industry median 0 € · companies in the industry: 8 615
Net profit margin · 20255.2 %
above 56% of companies
industry median 3.2 % · companies in the industry: 5 951
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 187 432 € · −8.4% vs Q2 2026 · industry median 13 701 € · above 93% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 935 € · −9.6% vs Q2 2026 · industry median 1 179 € · above 34% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 16 · +6.7% vs Q2 2026State taxes, € Q3 2026: 34 115 € · −4.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
187 432
34 115
14 954
16
Q2 2026
204 616
35 843
15 504
15
Q1 2026
202 585
34 299
16 526
14
Q4 2025
193 410
32 467
16 788
16
Q3 2025
174 163
32 494
16 961
14
Q2 2025
186 647
30 168
15 800
13
Q1 2025
182 331
28 576
15 540
16
Q4 2024
172 081
27 550
15 038
16
Q3 2024
151 877
25 305
15 225
15
Q2 2024
175 426
26 206
14 143
14
Q1 2024
167 727
24 650
14 500
14
Q4 2023
157 467
19 733
13 172
14
Q3 2023
107 202
16 416
13 678
12
Q2 2023
117 487
15 209
12 761
10
Q1 2023
55 500
6 008
6 389
10
Q4 2022
—
—
—
—
Labour taxes per employee per month
312 €
Turnover per employee in the quarter
11 715 €
Q3 2026 · calculated from EMTA data
Financials by year
2023 – 2025
Revenue, € thousand 2025: 708 192 € · +9.6% vs 2024 · industry median 0 € · above 98% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € thousand 2025: 36 766 € · +184.1% vs 2024 · industry median 10 € · above 98% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 5.2 % · +3.2 pp vs the year before · industry median 3.2 % · above 56% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 57 940 € · +26.1% vs 2024Equity, € thousand 2025: -73 400 € · +33.4% vs 2024Employees2025: 9 · +0.0% vs 2024 · industry median 1 · above 93% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation 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
708 192
36 766
174 155
57 940
-73 400
9
2024
646 107
12 943
158 958
45 930
-110 166
9
2023
466 823
-143 109
148 634
37 993
-123 109
9
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
5.0 %
Net profit / revenue
Return on assets (ROA)
63.5 %
Net profit / assets
Equity ratio
-126.7 %
Equity / assets
Debt ratio
226.7 %
Liabilities / assets
Current ratio
0.16
Current assets / current liabilities
Revenue per employee
81 865 €
Revenue / average full-time employees
Labour cost per employee per month
1 613 €
Labour costs / employees / 12 months (incl. employer taxes)
