Osaühing Brand Ehitus

Active Registry code 16714026 OÜ Viljandi linn Registered 10 Apr 2023
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Osaühing Brand Ehitus is a OÜ based in Viljandi linn, registry code 16714026, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €15 164 with employees.

Turnover
15 164 €
↑ 253.4% vs Q2 2026
State taxes
0 €
↓ 100.0% 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 Construction of residential and non-residential buildings · EMTAK 41

  • Turnover · Q3 2026 15 164 €
    industry median 25 252 € · companies in the industry: 4 696
  • Revenue · 2025 37 197 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 1.0 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 164 € · +253.4% vs Q2 2026 · industry median 25 252 € · above 38% of the industry
010 00020 00030 000Q4 2023 Company: 8 740 € Industry median: 26 427 €Q4·23Q1 2024 Company: 20 953 € Industry median: 19 618 €Q2 2024 Company: 6 414 € Industry median: 21 373 €Q2·24Q3 2024 Company: 9 801 € Industry median: 26 160 €Q4 2024 Company: 6 720 € Industry median: 25 496 €Q4·24Q1 2025 Company: 9 636 € Industry median: 19 568 €Q2 2025 Company: 3 888 € Industry median: 22 577 €Q2·25Q3 2025 Company: 10 468 € Industry median: 25 533 €Q4 2025 Company: 15 440 € Industry median: 25 721 €Q4·25Q1 2026 Company: 6 678 € Industry median: 20 483 €Q2 2026 Company: 4 291 € Industry median: 22 672 €Q2·26Q3 2026 Company: 15 164 € Industry median: 25 252 €Q3·26010 00020 00030 000Q4 2024 Company: 6 720 € Industry median: 25 496 €Q1 2025 Company: 9 636 € Industry median: 19 568 €Q1·25Q2 2025 Company: 3 888 € Industry median: 22 577 €Q3 2025 Company: 10 468 € Industry median: 25 533 €Q3·25Q4 2025 Company: 15 440 € Industry median: 25 721 €Q1 2026 Company: 6 678 € Industry median: 20 483 €Q1·26Q2 2026 Company: 4 291 € Industry median: 22 672 €Q3 2026 Company: 15 164 € Industry median: 25 252 €Q3·26
  • 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, € Q4 2025: 3 773 € · −9.2% vs Q3 2025 · industry median 1 254 € · above 92% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: — Industry median: 1 145 €Q4·23Q1 2024 Company: — Industry median: 1 097 €Q2 2024 Company: 997 € Industry median: 1 083 €Q2·24Q3 2024 Company: 3 258 € Industry median: 1 142 €Q4 2024 Company: 1 684 € Industry median: 1 179 €Q4·24Q1 2025 Company: 712 € Industry median: 1 188 €Q2 2025 Company: 4 591 € Industry median: 1 149 €Q2·25Q3 2025 Company: 4 155 € Industry median: 1 208 €Q4 2025 Company: 3 773 € Industry median: 1 254 €Q4·25Q1 2026 Company: — Industry median: 1 183 €Q2 2026 Company: — Industry median: 1 166 €Q2·26Q3 2026 Company: — Industry median: 1 211 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 1 684 € Industry median: 1 179 €Q1 2025 Company: 712 € Industry median: 1 188 €Q1·25Q2 2025 Company: 4 591 € Industry median: 1 149 €Q3 2025 Company: 4 155 € Industry median: 1 208 €Q3·25Q4 2025 Company: 3 773 € Industry median: 1 254 €Q1 2026 Company: — Industry median: 1 183 €Q1·26Q2 2026 Company: — Industry median: 1 166 €Q3 2026 Company: — Industry median: 1 211 €Q3·26
  • 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.

Employees Q4 2025: 1 · +0.0% vs Q3 2025
0.00.51.01.52.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 0 € · −100.0% vs Q2 2026
02 0004 0006 000Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 917 €Q2·24Q3 2024 Company: 3 423 €Q4 2024 Company: 3 579 €Q4·24Q1 2025 Company: 1 987 €Q2 2025 Company: 4 893 €Q2·25Q3 2025 Company: 3 926 €Q4 2025 Company: 5 873 €Q4·25Q1 2026 Company: 154 €Q2 2026 Company: 3 677 €Q2·26Q3 2026 Company: 0 €Q3·2602 0004 0006 000Q4 2024 Company: 3 579 €Q1 2025 Company: 1 987 €Q1·25Q2 2025 Company: 4 893 €Q3 2025 Company: 3 926 €Q3·25Q4 2025 Company: 5 873 €Q1 2026 Company: 154 €Q1·26Q2 2026 Company: 3 677 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 164 — — —
Q2 2026 4 291 3 677 1 889 —
Q1 2026 6 678 154 231 —
Q4 2025 15 440 5 873 3 773 1
Q3 2025 10 468 3 926 4 155 1
Q2 2025 3 888 4 893 4 591 1
Q1 2025 9 636 1 987 1 423 2
Q4 2024 6 720 3 579 3 368 2
Q3 2024 9 801 3 423 3 258 1
Q2 2024 6 414 917 997 1
Q1 2024 20 953 — — —
Q4 2023 8 740 — — —
Q3 2023 5 350 — — —
Q2 2023 — — — —

Financials by year

2023 – 2025
Revenue, € 2025: 37 197 € · +11.6% vs 2024 · industry median 38 239 € · above 49% of the industry
010 00020 00030 00040 0002023 Company: 18 299 € Industry median: 37 270 €20232024 Company: 33 318 € Industry median: 37 693 €20242025 Company: 37 197 € Industry median: 38 239 €2025010 00020 00030 00040 0002023 Company: 18 299 € Industry median: 37 270 €20232024 Company: 33 318 € Industry median: 37 693 €2025 Company: 37 197 € Industry median: 38 239 €2025
  • 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, € 2025: 375 € · +5 257.1% vs 2024 · industry median 411 € · above 50% of the industry
01002003004005002023 Company: 53 € Industry median: 253 €20232024 Company: 7 € Industry median: 108 €20242025 Company: 375 € Industry median: 411 €202501002003004005002023 Company: 53 € Industry median: 253 €20232024 Company: 7 € Industry median: 108 €2025 Company: 375 € Industry median: 411 €2025
  • 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: 1.0 % · +1.0 pp vs the year before · industry median 3.5 % · above 39% of the industry
012342023 Company: 0.3 % Industry median: 3.9 %20232024 Company: 0.0 % Industry median: 2.8 %20242025 Company: 1.0 % Industry median: 3.5 %2025012342023 Company: 0.3 % Industry median: 3.9 %20232024 Company: 0.0 % Industry median: 2.8 %2025 Company: 1.0 % Industry median: 3.5 %2025
  • 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, € 2025: 5 825 € · −61.2% vs 2024
05 00010 00015 0002023 Company: 11 438 €20232024 Company: 14 999 €20242025 Company: 5 825 €202505 00010 00015 0002023 Company: 11 438 €20232024 Company: 14 999 €2025 Company: 5 825 €2025
Equity, € 2025: 535 € · +234.4% vs 2024
02004006002023 Company: 153 €20232024 Company: 160 €20242025 Company: 535 €202502004006002023 Company: 153 €20232024 Company: 160 €2025 Company: 535 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02023 Company: 0 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02023 Company: 0 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • 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 37 197 375 28 931 5 825 535 1
2024 33 318 7 24 084 14 999 160 1
2023 18 299 53 0 11 438 153 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
1.0 %
Net profit / revenue
Return on equity (ROE)
70.1 %
Net profit / equity
Return on assets (ROA)
6.4 %
Net profit / assets
Equity ratio
9.2 %
Equity / assets
Debt ratio
90.8 %
Liabilities / assets
Current ratio
1.10
Current assets / current liabilities
Revenue per employee
37 197 €
Revenue / average full-time employees
Labour cost per employee per month
2 411 €
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 9 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Feb 2025 Company’s own e-Äriregister
2023 10 Apr 2023 – 31 Dec 2023 19 Mar 2024 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

  • Kert Grüner
    Member of a senior management body (management or supervisory board) · since 10 Apr 2023
  • Mati Grüner
    Indirect ownership · since 10 Apr 2023

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 50225937 / 3
31 Jul 2025
Amendment entry In force
31 Jul 2025
PDF
Ä 50225937 / 2
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50225937
10 Apr 2023
First entry In force
10 Apr 2023
PDF

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