Frestland Holding OÜ

Active Registry code 16904241 OÜ Rõuma küla Registered 22 Jan 2024
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Frestland Holding OÜ is a OÜ based in Rõuma küla, registry code 16904241, status: active. Main activity: Other personal service activities n.e.c.. According to EMTA, turnover for Q3 2026 was €36 457 with 5 employees.

Turnover
36 457 €
↑ 42.8% vs Q2 2026
State taxes
344 €
Labour taxes
824 €
↓ 30.9% vs Q2 2026
Employees
5
±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

  • Turnover · Q3 2026 36 457 €
    industry median 10 820 € · companies in the industry: 1 571
  • Labour taxes per employee 165 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 91 996 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 1.1 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q3 2024 – Q3 2026
Turnover, € Q3 2026: 36 457 € · +42.8% vs Q2 2026 · industry median 10 820 € · above 78% of the industry
010 00020 00030 00040 000Q3 2024 Company: — Industry median: 10 861 €Q3·24Q4 2024 Company: 14 029 € Industry median: 10 724 €Q4·24Q1 2025 Company: 17 737 € Industry median: 10 117 €Q1·25Q2 2025 Company: 16 676 € Industry median: 10 474 €Q2·25Q3 2025 Company: 31 116 € Industry median: 10 767 €Q3·25Q4 2025 Company: 22 388 € Industry median: 10 574 €Q4·25Q1 2026 Company: 24 847 € Industry median: 10 260 €Q1·26Q2 2026 Company: 25 538 € Industry median: 10 309 €Q2·26Q3 2026 Company: 36 457 € Industry median: 10 820 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 14 029 € Industry median: 10 724 €Q1 2025 Company: 17 737 € Industry median: 10 117 €Q1·25Q2 2025 Company: 16 676 € Industry median: 10 474 €Q3 2025 Company: 31 116 € Industry median: 10 767 €Q3·25Q4 2025 Company: 22 388 € Industry median: 10 574 €Q1 2026 Company: 24 847 € Industry median: 10 260 €Q1·26Q2 2026 Company: 25 538 € Industry median: 10 309 €Q3 2026 Company: 36 457 € Industry median: 10 820 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 165 € · −30.9% vs Q2 2026 · industry median 969 € · above 9% of the industry
02004006008001 000Q3 2024 Company: — Industry median: 806 €Q3·24Q4 2024 Company: 100 € Industry median: 806 €Q4·24Q1 2025 Company: 161 € Industry median: 863 €Q1·25Q2 2025 Company: 134 € Industry median: 899 €Q2·25Q3 2025 Company: 52 € Industry median: 922 €Q3·25Q4 2025 Company: 0 € Industry median: 903 €Q4·25Q1 2026 Company: 16 € Industry median: 921 €Q1·26Q2 2026 Company: 239 € Industry median: 937 €Q2·26Q3 2026 Company: 165 € Industry median: 969 €Q3·2602004006008001 000Q4 2024 Company: 100 € Industry median: 806 €Q1 2025 Company: 161 € Industry median: 863 €Q1·25Q2 2025 Company: 134 € Industry median: 899 €Q3 2025 Company: 52 € Industry median: 922 €Q3·25Q4 2025 Company: 0 € Industry median: 903 €Q1 2026 Company: 16 € Industry median: 921 €Q1·26Q2 2026 Company: 239 € Industry median: 937 €Q3 2026 Company: 165 € Industry median: 969 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 5 · +0.0% vs Q2 2026
012345Q3 2024 Company: 2Q3·24Q4 2024 Company: 2Q4·24Q1 2025 Company: 3Q1·25Q2 2025 Company: 3Q2·25Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q1·26Q2 2026 Company: 5Q2·26Q3 2026 Company: 5Q3·26012345Q4 2024 Company: 2Q1 2025 Company: 3Q1·25Q2 2025 Company: 3Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 5Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 344 €
0200400600Q3 2024 Company: —Q3·24Q4 2024 Company: 246 €Q4·24Q1 2025 Company: 543 €Q1·25Q2 2025 Company: 403 €Q2·25Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 43 €Q4·25Q1 2026 Company: 152 €Q1·26Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 344 €Q3·260200400600Q4 2024 Company: 246 €Q1 2025 Company: 543 €Q1·25Q2 2025 Company: 403 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 43 €Q1 2026 Company: 152 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 344 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 36 457 344 824 5
Q2 2026 25 538 — 1 193 5
Q1 2026 24 847 152 31 2
Q4 2025 22 388 43 — 2
Q3 2025 31 116 — 104 2
Q2 2025 16 676 403 403 3
Q1 2025 17 737 543 483 3
Q4 2024 14 029 246 199 2
Q3 2024 — — — 2
Labour taxes per employee per month
55 €
Turnover per employee in the quarter
7 291 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 91 996 € · +402.9% vs 2024 · industry median 8 249 € · above 98% of the industry
020 00040 00060 00080 000100 0002024 Company: 18 292 € Industry median: 7 630 €20242025 Company: 91 996 € Industry median: 8 249 €2025020 00040 00060 00080 000100 0002024 Company: 18 292 € Industry median: 7 630 €2025 Company: 91 996 € Industry median: 8 249 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 1 017 € · +1 042.7% vs 2024 · industry median 29 € · above 77% of the industry
02505007501 0001 2502024 Company: 89 € Industry median: 26 €20242025 Company: 1 017 € Industry median: 29 €202502505007501 0001 2502024 Company: 89 € Industry median: 26 €2025 Company: 1 017 € Industry median: 29 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 1.1 % · +0.6 pp vs the year before · industry median 1.5 % · above 47% of the industry
0.00.51.01.52.02024 Company: 0.5 % Industry median: 1.6 %20242025 Company: 1.1 % Industry median: 1.5 %20250.00.51.01.52.02024 Company: 0.5 % Industry median: 1.6 %2025 Company: 1.1 % Industry median: 1.5 %2025
  • Company
  • Industry median

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

Assets, € 2025: 1 116 € · +9.5% vs 2024
02505007501 0001 2502024 Company: 1 019 €20242025 Company: 1 116 €202502505007501 0001 2502024 Company: 1 019 €2025 Company: 1 116 €2025
Equity, € 2025: 1 116 € · +1 027.3% vs 2024
02505007501 0001 2502024 Company: 99 €20242025 Company: 1 116 €202502505007501 0001 2502024 Company: 99 €2025 Company: 1 116 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Personal 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 91 996 1 017 3 128 1 116 1 116 1
2024 18 292 89 902 1 019 99 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
1.1 %
Net profit / revenue
Return on equity (ROE)
91.1 %
Net profit / equity
Return on assets (ROA)
91.1 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
91 996 €
Revenue / average full-time employees
Labour cost per employee per month
261 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 22 Jan 2024 – 31 Dec 2024 17 Jun 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

  • Kerli Tael
    Member of a senior management body (management or supervisory board) · since 20 Sep 2024

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96999Other personal service activities n.e.c. Main
Rulings
Number, date Title Deadline State Document
Ä 50246374 / 2
20 Sep 2024
Amendment entry In force
20 Sep 2024
PDF
Ä 50246374 / M1
17 Sep 2024
Ruling to eliminate deficiencies 4 Oct 2024 Deficiencies eliminated
20 Sep 2024
PDF
Ä 50246374
22 Jan 2024
First entry In force
22 Jan 2024
PDF

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