Naerulust OÜ

Active Registry code 17008098 OÜ Lemmatsi küla Registered 13 Jun 2024
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Naerulust OÜ is a OÜ based in Lemmatsi küla, registry code 17008098, status: active. Main activity: Other sports and recreational education. Its annual report for 2025 shows revenue of €10 431 and 0 employees.

Turnover
—
State taxes
216 €
↑ 0.0% vs Q2 2026
Labour taxes
234 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Education · EMTAK 85

  • Labour taxes per employee 234 €
    industry median 1 198 € · companies in the industry: 2 039
  • Revenue · 2025 10 431 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 48.5 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q3 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 234 € · +0.0% vs Q2 2026 · industry median 1 198 € · above 10% of the industry
05001 0001 500Q3 2024 Company: — Industry median: 1 056 €Q3·24Q4 2024 Company: 149 € Industry median: 1 051 €Q4·24Q1 2025 Company: 190 € Industry median: 1 132 €Q1·25Q2 2025 Company: 117 € Industry median: 1 260 €Q2·25Q3 2025 Company: 195 € Industry median: 1 134 €Q3·25Q4 2025 Company: 234 € Industry median: 1 126 €Q4·25Q1 2026 Company: 234 € Industry median: 1 116 €Q1·26Q2 2026 Company: 234 € Industry median: 1 179 €Q2·26Q3 2026 Company: 234 € Industry median: 1 198 €Q3·2605001 0001 500Q4 2024 Company: 149 € Industry median: 1 051 €Q1 2025 Company: 190 € Industry median: 1 132 €Q1·25Q2 2025 Company: 117 € Industry median: 1 260 €Q3 2025 Company: 195 € Industry median: 1 134 €Q3·25Q4 2025 Company: 234 € Industry median: 1 126 €Q1 2026 Company: 234 € Industry median: 1 116 €Q1·26Q2 2026 Company: 234 € Industry median: 1 179 €Q3 2026 Company: 234 € Industry median: 1 198 €Q3·26
  • Company
  • Industry median

Industry: Education (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: 1Q4·24Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 216 € · +0.0% vs Q2 2026
050100150200250Q3 2024 Company: —Q3·24Q4 2024 Company: 132 €Q4·24Q1 2025 Company: 171 €Q1·25Q2 2025 Company: 108 €Q2·25Q3 2025 Company: 180 €Q3·25Q4 2025 Company: 216 €Q4·25Q1 2026 Company: 216 €Q1·26Q2 2026 Company: 216 €Q2·26Q3 2026 Company: 216 €Q3·26050100150200250Q4 2024 Company: 132 €Q1 2025 Company: 171 €Q1·25Q2 2025 Company: 108 €Q3 2025 Company: 180 €Q3·25Q4 2025 Company: 216 €Q1 2026 Company: 216 €Q1·26Q2 2026 Company: 216 €Q3 2026 Company: 216 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 216 234 1
Q2 2026 — 216 234 1
Q1 2026 — 216 234 1
Q4 2025 — 216 234 1
Q3 2025 — 180 195 1
Q2 2025 — 108 117 1
Q1 2025 — 171 190 1
Q4 2024 — 132 149 1
Q3 2024 — — — 1
Labour taxes per employee per month
78 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 10 431 € · +279.6% vs 2024 · industry median 2 265 € · above 67% of the industry
02 5005 0007 50010 00012 5002024 Company: 2 748 € Industry median: 2 003 €20242025 Company: 10 431 € Industry median: 2 265 €202502 5005 0007 50010 00012 5002024 Company: 2 748 € Industry median: 2 003 €2025 Company: 10 431 € Industry median: 2 265 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 5 059 € · +222.8% vs 2024 · industry median 136 € · above 81% of the industry
-6 000-4 000-2 00002 0004 0006 0002024 Company: -4 121 € Industry median: 102 €20242025 Company: 5 059 € Industry median: 136 €2025-6 000-4 000-2 00002 0004 0006 0002024 Company: -4 121 € Industry median: 102 €2025 Company: 5 059 € Industry median: 136 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 48.5 % · +198.5 pp vs the year before · industry median 6.7 % · above 83% of the industry
-150-100-500502024 Company: -150.0 % Industry median: 7.1 %20242025 Company: 48.5 % Industry median: 6.7 %2025-150-100-500502024 Company: -150.0 % Industry median: 7.1 %2025 Company: 48.5 % Industry median: 6.7 %2025
  • Company
  • Industry median

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

Assets, € 2025: 1 734 € · −33.4% vs 2024
01 0002 0003 0002024 Company: 2 602 €20242025 Company: 1 734 €202501 0002 0003 0002024 Company: 2 602 €2025 Company: 1 734 €2025
Equity, € 2025: 939 € · +122.8% vs 2024
-6 000-4 000-2 00002 0002024 Company: -4 120 €20242025 Company: 939 €2025-6 000-4 000-2 00002 0002024 Company: -4 120 €2025 Company: 939 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Education (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 10 431 5 059 1 690 1 734 939 0
2024 2 748 -4 121 1 026 2 602 -4 120 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
48.5 %
Net profit / revenue
Return on equity (ROE)
538.8 %
Net profit / equity
Return on assets (ROA)
291.8 %
Net profit / assets
Equity ratio
54.2 %
Equity / assets
Debt ratio
45.8 %
Liabilities / assets
Current ratio
1.14
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 13 Jun 2024 – 31 Dec 2024 30 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

Founders and other persons

Activities (EMTAK)

  • 85519Other sports and recreational education Main

Rulings 1

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50257511
13 Jun 2024
 First entry In force
13 Jun 2024
 PDF

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