SPARTMOS OÜ

Active Registry code 17043232 OÜ Tallinn Registered 6 Aug 2024

SPARTMOS OÜ is a OÜ based in Tallinn, registry code 17043232, status: active. Main activity: Other specialised construction activities in construction of buildings. According to EMTA, turnover for Q3 2026 was €66 427 with 11 employees.

Turnover

66 427 €

↑ 157.8% vs Q2 2026

State taxes

19 472 €

↑ 74.4% vs Q2 2026

Labour taxes

11 830 €

↑ 29.3% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Specialised construction activities · EMTAK 43

Turnover · Q3 2026 66 427 €

above 76% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 1 075 €

above 36% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 641 880 €

above 94% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 13.5 %

above 70% of companies

industry median 3.9 % · companies in the industry: 8 588

Taxes and turnover

Q3 2024 – Q3 2026

Turnover, € thousand Q3 2026: 66 427 € · +157.8% vs Q2 2026 · industry median 23 017 € · above 76% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 075 € · +17.6% vs Q2 2026 · industry median 1 236 € · above 36% of the industry

Company
Industry median

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

Employees Q3 2026: 11 · +10.0% vs Q2 2026

State taxes, € Q3 2026: 19 472 € · +74.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	66 427	19 472	11 830	11
Q2 2026	25 765	11 166	9 148	10
Q1 2026	126 766	31 240	14 288	10
Q4 2025	130 658	32 874	13 847	11
Q3 2025	78 713	15 578	9 449	11
Q2 2025	106 961	17 353	8 751	9
Q1 2025	105 620	18 496	10 599	9
Q4 2024	117 837	19 696	11 065	11
Q3 2024	40 522	4 401	1 659	9

Labour taxes per employee per month

358 €

Turnover per employee in the quarter

6 039 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025

Revenue, € thousand 2025: 641 880 € · industry median 37 328 € · above 94% of the industry

Company
Industry median

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

Net profit, € 2025: 86 915 € · industry median 561 € · above 98% of the industry

Company
Industry median

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

Net profit margin, % 2025: 13.5 % · industry median 3.9 % · above 70% of the industry

Company
Industry median

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

Assets, € thousand 2025: 108 805 €

Equity, € 2025: 86 915 €

Employees 2025: 6 · industry median 1 · above 88% of the industry

Company
Industry median

Industry: Specialised construction 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	641 880	86 915	186 685	108 805	86 915	6

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

13.5 %

Net profit / revenue

Return on equity (ROE)

100.0 %

Net profit / equity

Return on assets (ROA)

79.9 %

Net profit / assets

Equity ratio

79.9 %

Equity / assets

Debt ratio

20.1 %

Liabilities / assets

Current ratio

4.97

Current assets / current liabilities

Revenue per employee

106 980 €

Revenue / average full-time employees

Labour cost per employee per month

2 593 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	6 Aug 2024 – 31 Dec 2025	3 Jul 2026	Company’s own	e-Äriregister

Board

Vjatšeslav Smirnov
Board member · since 29 Oct 2025

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Vjatšeslav Smirnov
Natural person · 0 €

100%

Beneficial owners

Vjatšeslav Smirnov
Member of a senior management body (management or supervisory board) · since 29 Oct 2025

Founders and other persons

Kristina Smirnova
Founder · 0 € · 26 Jul 2024

Activities (EMTAK)

43421Other specialised construction activities in construction of buildings Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50260611 / 3 11 Nov 2025	Amendment entry		In force 11 Nov 2025	PDF
Ä 50260611 / M3 31 Oct 2025	Ruling to eliminate deficiencies	12 Nov 2025	Deficiencies eliminated 11 Nov 2025	PDF
Ä 50260611 / 2 29 Oct 2025	Amendment entry		In force 29 Oct 2025	PDF
Ä 50260611 / M2 6 Aug 2024	Ruling to eliminate deficiencies	26 Aug 2024	Deficiencies eliminated 6 Aug 2024	PDF
Ä 50260611 6 Aug 2024	First entry		In force 6 Aug 2024	PDF
Ä 50260611 / M1 29 Jul 2024	Ruling to eliminate deficiencies	18 Aug 2024	Deficiencies eliminated 6 Aug 2024	PDF

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