Viimistluskunst OÜ

Active Registry code 16983157 OÜ Sutlema küla Registered 8 May 2024
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Viimistluskunst OÜ is a OÜ based in Sutlema küla, registry code 16983157, status: active. Main activity: Retail sale of other food. Its annual report for 2025 shows revenue of €1 103 and 0 employees.

Turnover
—
State taxes
311 €
Labour taxes
339 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

  • Labour taxes per employee 339 €
    industry median 1 201 € · companies in the industry: 4 663
  • Revenue · 2025 1 103 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 -44.7 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q3 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 339 € · industry median 1 201 € · above 10% of the industry
02505007501 0001 250Q3 2024 Company: — Industry median: 1 048 €Q3·24Q4 2024 Company: — Industry median: 1 053 €Q4·24Q1 2025 Company: — Industry median: 1 099 €Q1·25Q2 2026 Company: — Industry median: 1 131 €Q2·26Q3 2026 Company: 339 € Industry median: 1 201 €Q3·2602505007501 0001 250Q3 2024 Company: — Industry median: 1 048 €Q3·24Q4 2024 Company: — Industry median: 1 053 €Q1 2025 Company: — Industry median: 1 099 €Q1·25Q2 2026 Company: — Industry median: 1 131 €Q3 2026 Company: 339 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q3 2024 Company: 1Q3·24Q4 2024 Company: —Q4·24Q1 2025 Company: —Q1·25Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2024 Company: 1Q3·24Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 311 €
0100200300400Q3 2024 Company: —Q3·24Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 0 €Q1·25Q2 2026 Company: —Q2·26Q3 2026 Company: 311 €Q3·260100200300400Q3 2024 Company: —Q3·24Q4 2024 Company: 0 €Q1 2025 Company: 0 €Q1·25Q2 2026 Company: —Q3 2026 Company: 311 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 311 339 1
Q2 2026 — — — 1
Q1 2025 — — 5 —
Q4 2024 — — 5 —
Q3 2024 — — — 1
Labour taxes per employee per month
113 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 1 103 € · −85.8% vs 2024 · industry median 16 974 € · above 30% of the industry
05 00010 00015 00020 0002024 Company: 7 773 € Industry median: 18 875 €20242025 Company: 1 103 € Industry median: 16 974 €202505 00010 00015 00020 0002024 Company: 7 773 € Industry median: 18 875 €2025 Company: 1 103 € 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: -493 € · −139.3% vs 2024 · industry median 0 € · above 27% of the industry
-50005001 0001 5002024 Company: 1 255 € Industry median: 0 €20242025 Company: -493 € Industry median: 0 €2025-50005001 0001 5002024 Company: 1 255 € Industry median: 0 €2025 Company: -493 € 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: -44.7 % · −60.8 pp vs the year before · industry median 1.3 % · above 8% of the industry
-60-40-200202024 Company: 16.1 % Industry median: 1.5 %20242025 Company: -44.7 % Industry median: 1.3 %2025-60-40-200202024 Company: 16.1 % Industry median: 1.5 %2025 Company: -44.7 % 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: 762 € · −47.9% vs 2024
05001 0001 5002024 Company: 1 463 €20242025 Company: 762 €202505001 0001 5002024 Company: 1 463 €2025 Company: 762 €2025
Equity, € 2025: 762 € · −39.3% vs 2024
05001 0001 5002024 Company: 1 255 €20242025 Company: 762 €202505001 0001 5002024 Company: 1 255 €2025 Company: 762 €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 1 103 -493 0 762 762 0
2024 7 773 1 255 209 1 463 1 255 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
-44.7 %
Net profit / revenue
Return on equity (ROE)
-64.7 %
Net profit / equity
Return on assets (ROA)
-64.7 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

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 8 May 2024 – 31 Dec 2024 7 Mar 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

  • Rando Reiska
    Member of a senior management body (management or supervisory board) · since 8 May 2024

Founders and other persons

Activities (EMTAK)

  • 47271Retail sale of other food Main

Rulings 4

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50254883 / 4
13 Jan 2026
 Amendment entry In force
13 Jan 2026
 PDF
Ä 50254883 / 3
13 Mar 2025
 Amendment entry In force
13 Mar 2025
 PDF
Ä 50254883 / 2
18 Jun 2024
 Amendment entry In force
18 Jun 2024
 PDF
Ä 50254883
8 May 2024
 First entry In force
8 May 2024
 PDF

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