byMACU OÜ

Active Registry code 16841182 OÜ Järveküla Registered 16 Oct 2023
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byMACU OÜ is a OÜ based in Järveküla, registry code 16841182, status: active. Main activity: Intermediation service activities for non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €9 195 with employees.

Turnover
9 195 €
↓ 44.3% vs Q2 2026
State taxes
1 070 €
↓ 47.9% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 9 195 €
    industry median 23 652 € · companies in the industry: 7 652
  • Revenue · 2025 13 651 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 -54.1 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q2 2024 – Q3 2026
Turnover, € Q3 2026: 9 195 € · −44.3% vs Q2 2026 · industry median 23 652 € · above 34% of the industry
010 00020 00030 000Q2 2024 Company: 3 043 € Industry median: 26 103 €Q2·24Q3 2024 Company: 6 371 € Industry median: 24 905 €Q3·24Q4 2024 Company: 3 219 € Industry median: 25 283 €Q4·24Q1 2025 Company: 1 252 € Industry median: 21 556 €Q1·25Q2 2025 Company: 6 263 € Industry median: 24 404 €Q2·25Q3 2025 Company: 10 235 € Industry median: 24 441 €Q3·25Q4 2025 Company: 7 284 € Industry median: 23 532 €Q4·25Q1 2026 Company: 2 752 € Industry median: 20 253 €Q1·26Q2 2026 Company: 16 506 € Industry median: 23 917 €Q2·26Q3 2026 Company: 9 195 € Industry median: 23 652 €Q3·26010 00020 00030 000Q4 2024 Company: 3 219 € Industry median: 25 283 €Q1 2025 Company: 1 252 € Industry median: 21 556 €Q1·25Q2 2025 Company: 6 263 € Industry median: 24 404 €Q3 2025 Company: 10 235 € Industry median: 24 441 €Q3·25Q4 2025 Company: 7 284 € Industry median: 23 532 €Q1 2026 Company: 2 752 € Industry median: 20 253 €Q1·26Q2 2026 Company: 16 506 € Industry median: 23 917 €Q3 2026 Company: 9 195 € 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: 1 070 € · −47.9% vs Q2 2026
05001 0001 5002 0002 500Q2 2024 Company: 669 €Q2·24Q3 2024 Company: 217 €Q3·24Q4 2024 Company: —Q4·24Q1 2025 Company: —Q1·25Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 907 €Q3·25Q4 2025 Company: 689 €Q4·25Q1 2026 Company: 437 €Q1·26Q2 2026 Company: 2 054 €Q2·26Q3 2026 Company: 1 070 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 907 €Q3·25Q4 2025 Company: 689 €Q1 2026 Company: 437 €Q1·26Q2 2026 Company: 2 054 €Q3 2026 Company: 1 070 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 9 195 1 070 — —
Q2 2026 16 506 2 054 — —
Q1 2026 2 752 437 — —
Q4 2025 7 284 689 — —
Q3 2025 10 235 907 — —
Q2 2025 6 263 — — —
Q1 2025 1 252 — — —
Q4 2024 3 219 — — —
Q3 2024 6 371 217 — —
Q2 2024 3 043 669 — —

Financials by year

2024 – 2025
Revenue, € 2025: 13 651 € · +260.1% vs 2024 · industry median 16 974 € · above 47% of the industry
05 00010 00015 00020 0002024 Company: 3 791 € Industry median: 18 875 €20242025 Company: 13 651 € Industry median: 16 974 €202505 00010 00015 00020 0002024 Company: 3 791 € Industry median: 18 875 €2025 Company: 13 651 € 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: -7 386 € · +26.6% vs 2024 · industry median 0 € · above 11% of the industry
-12 500-10 000-7 500-5 000-2 50002024 Company: -10 057 € Industry median: 0 €20242025 Company: -7 386 € Industry median: 0 €2025-12 500-10 000-7 500-5 000-2 50002024 Company: -10 057 € Industry median: 0 €2025 Company: -7 386 € 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: -54.1 % · +211.2 pp vs the year before · industry median 1.3 % · above 7% of the industry
-300-200-10001002024 Company: -265.3 % Industry median: 1.5 %20242025 Company: -54.1 % Industry median: 1.3 %2025-300-200-10001002024 Company: -265.3 % Industry median: 1.5 %2025 Company: -54.1 % 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: 9 411 € · −7.6% vs 2024
02 5005 0007 50010 00012 5002024 Company: 10 182 €20242025 Company: 9 411 €202502 5005 0007 50010 00012 5002024 Company: 10 182 €2025 Company: 9 411 €2025
Equity, € 2025: -14 943 € · −97.7% vs 2024
-15 000-10 000-5 00002024 Company: -7 557 €20242025 Company: -14 943 €2025-15 000-10 000-5 00002024 Company: -7 557 €2025 Company: -14 943 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02024 Company: 0 Industry median: 22025 Company: 0 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 13 651 -7 386 0 9 411 -14 943 0
2024 3 791 -10 057 0 10 182 -7 557 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
-54.1 %
Net profit / revenue
Return on assets (ROA)
-78.5 %
Net profit / assets
Equity ratio
-158.8 %
Equity / assets
Debt ratio
258.8 %
Liabilities / assets
Current ratio
13.96
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 16 Oct 2023 – 31 Dec 2024 26 Apr 2025 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

  • Margot Heinsalu
    Member of a senior management body (management or supervisory board) · since 16 Oct 2023

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47911Intermediation service activities for non-specialised retail sale Main

Rulings 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50239588 / 2
31 Aug 2026
 Amendment entry In force
31 Aug 2026
 PDF
Ä 50239588
16 Oct 2023
 First entry In force
16 Oct 2023
 PDF

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