Võru vald, Osula küla, Lämmitare korteriühistu

Active Registry code 80019284 KÜ Registered 13 Nov 1997
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Võru vald, Osula küla, Lämmitare korteriühistu is a KÜ based in , registry code 80019284, status: active. Main activity: Management of buildings and rental houses (apartment associations, housing associations, building associations etc.). Its annual report for 2025 shows revenue of €6 287 and 2 employees.

Turnover
—
State taxes
157 €
↓ 69.1% vs Q2 2026
Labour taxes
165 €
↓ 70.0% vs Q2 2026
Employees
1
−2 vs Q2 2026

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

Position in the industry Real estate activities · EMTAK 68

  • Labour taxes per employee 165 €
    industry median 857 € · companies in the industry: 7 261
  • Revenue · 2025 6 287 €
    industry median 13 620 € · companies in the industry: 30 471
  • Net profit margin · 2025 0.0 %
    industry median 5.9 % · companies in the industry: 25 043

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 165 € · −10.0% vs Q2 2026 · industry median 857 € · above 9% of the industry
02004006008001 000Q4 2023 Company: 46 € Industry median: 671 €Q4·23Q1 2024 Company: 161 € Industry median: 694 €Q2 2024 Company: 56 € Industry median: 712 €Q2·24Q3 2024 Company: 16 € Industry median: 728 €Q4 2024 Company: 23 € Industry median: 727 €Q4·24Q1 2025 Company: 22 € Industry median: 780 €Q2 2025 Company: 213 € Industry median: 771 €Q2·25Q3 2025 Company: 147 € Industry median: 812 €Q4 2025 Company: 90 € Industry median: 812 €Q4·25Q1 2026 Company: 210 € Industry median: 818 €Q2 2026 Company: 183 € Industry median: 828 €Q2·26Q3 2026 Company: 165 € Industry median: 857 €Q3·2602004006008001 000Q4 2024 Company: 23 € Industry median: 727 €Q1 2025 Company: 22 € Industry median: 780 €Q1·25Q2 2025 Company: 213 € Industry median: 771 €Q3 2025 Company: 147 € Industry median: 812 €Q3·25Q4 2025 Company: 90 € Industry median: 812 €Q1 2026 Company: 210 € Industry median: 818 €Q1·26Q2 2026 Company: 183 € Industry median: 828 €Q3 2026 Company: 165 € Industry median: 857 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 1 · −66.7% vs Q2 2026
0123Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 1Q4 2025 Company: 3Q4·25Q1 2026 Company: 3Q2 2026 Company: 3Q2·26Q3 2026 Company: 1Q3·260123Q4 2024 Company: 1Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 1Q3·25Q4 2025 Company: 3Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 157 € · −69.1% vs Q2 2026
0200400600Q4 2023 Company: 43 €Q4·23Q1 2024 Company: 148 €Q2 2024 Company: 52 €Q2·24Q3 2024 Company: 15 €Q4 2024 Company: 21 €Q4·24Q1 2025 Company: 41 €Q2 2025 Company: 396 €Q2·25Q3 2025 Company: 140 €Q4 2025 Company: 250 €Q4·25Q1 2026 Company: 579 €Q2 2026 Company: 508 €Q2·26Q3 2026 Company: 157 €Q3·260200400600Q4 2024 Company: 21 €Q1 2025 Company: 41 €Q1·25Q2 2025 Company: 396 €Q3 2025 Company: 140 €Q3·25Q4 2025 Company: 250 €Q1 2026 Company: 579 €Q1·26Q2 2026 Company: 508 €Q3 2026 Company: 157 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 157 165 1
Q2 2026 — 508 550 3
Q1 2026 — 579 630 3
Q4 2025 — 250 269 3
Q3 2025 — 140 147 1
Q2 2025 — 396 425 2
Q1 2025 — 41 44 2
Q4 2024 — 21 23 1
Q3 2024 — 15 16 1
Q2 2024 — 52 56 1
Q1 2024 — 148 161 1
Q4 2023 — 43 46 1
Q3 2023 — 22 24 1
Q2 2023 — 85 92 1
Q1 2023 — 133 145 1
Q4 2022 — 35 38 1
Q3 2022 — 20 22 1
Q2 2022 — 58 63 1
Q1 2022 — 92 100 1
Labour taxes per employee per month
55 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 6 287 € · +37.3% vs 2024 · industry median 13 620 € · above 34% of the industry
05 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 6 653 € Industry median: 10 800 €20192020 Company: 6 234 € Industry median: 10 586 €20202021 Company: 4 299 € Industry median: 11 162 €20212022 Company: 4 314 € Industry median: 11 789 €20222023 Company: 16 625 € Industry median: 12 224 €20232024 Company: 4 580 € Industry median: 12 853 €20242025 Company: 6 287 € Industry median: 13 620 €202505 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 6 653 € Industry median: 10 800 €20192020 Company: 6 234 € Industry median: 10 586 €2021 Company: 4 299 € Industry median: 11 162 €20212022 Company: 4 314 € Industry median: 11 789 €2023 Company: 16 625 € Industry median: 12 224 €20232024 Company: 4 580 € Industry median: 12 853 €2025 Company: 6 287 € Industry median: 13 620 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 0 € · industry median 283 € · above 30% of the industry
-3 000-2 000-1 00001 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1 968 € Industry median: 205 €20192020 Company: -2 706 € Industry median: 175 €20202021 Company: 0 € Industry median: 251 €20212022 Company: -607 € Industry median: 161 €20222023 Company: -133 € Industry median: 154 €20232024 Company: 0 € Industry median: 256 €20242025 Company: 0 € Industry median: 283 €2025-3 000-2 000-1 00001 0002018 Company: — Industry median: —2019 Company: -1 968 € Industry median: 205 €20192020 Company: -2 706 € Industry median: 175 €2021 Company: 0 € Industry median: 251 €20212022 Company: -607 € Industry median: 161 €2023 Company: -133 € Industry median: 154 €20232024 Company: 0 € Industry median: 256 €2025 Company: 0 € Industry median: 283 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 0.0 % · +0.0 pp vs the year before · industry median 5.9 % · above 30% of the industry
-60-40-200202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -29.6 % Industry median: 5.7 %20192020 Company: -43.4 % Industry median: 5.6 %20202021 Company: 0.0 % Industry median: 7.4 %20212022 Company: -14.1 % Industry median: 5.9 %20222023 Company: -0.8 % Industry median: 5.2 %20232024 Company: 0.0 % Industry median: 5.9 %20242025 Company: 0.0 % Industry median: 5.9 %2025-60-40-200202018 Company: — Industry median: —2019 Company: -29.6 % Industry median: 5.7 %20192020 Company: -43.4 % Industry median: 5.6 %2021 Company: 0.0 % Industry median: 7.4 %20212022 Company: -14.1 % Industry median: 5.9 %2023 Company: -0.8 % Industry median: 5.2 %20232024 Company: 0.0 % Industry median: 5.9 %2025 Company: 0.0 % Industry median: 5.9 %2025
  • Company
  • Industry median

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

Assets, € 2025: 25 393 € · +6.1% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 47 318 €20192020 Company: 36 978 €20202021 Company: 36 337 €20212022 Company: 33 953 €20222023 Company: 20 253 €20232024 Company: 23 924 €20242025 Company: 25 393 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 47 318 €20192020 Company: 36 978 €2021 Company: 36 337 €20212022 Company: 33 953 €2023 Company: 20 253 €20232024 Company: 23 924 €2025 Company: 25 393 €2025
Equity, € 2025: 1 009 € · +0.0% vs 2024
01 0002 0003 0004 0005 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 455 €20192020 Company: 1 749 €20202021 Company: 1 749 €20212022 Company: 1 142 €20222023 Company: 1 009 €20232024 Company: 1 009 €20242025 Company: 1 009 €202501 0002 0003 0004 0005 0002018 Company: —2019 Company: 4 455 €20192020 Company: 1 749 €2021 Company: 1 749 €20212022 Company: 1 142 €2023 Company: 1 009 €20232024 Company: 1 009 €2025 Company: 1 009 €2025
Employees 2025: 2 · +100.0% vs 2024 · industry median 1 · above 70% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 2 Industry median: 12025
  • Company
  • Industry median

Industry: Real estate 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 6 287 0 2 773 25 393 1 009 2
2024 4 580 0 552 23 924 1 009 1
2023 16 625 -133 733 20 253 1 009 1
2022 4 314 -607 564 33 953 1 142 1
2021 4 299 0 411 36 337 1 749 1
2020 6 234 -2 706 432 36 978 1 749 1
2019 6 653 -1 968 549 47 318 4 455 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 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
0.0 %
Net profit / revenue
Return on equity (ROE)
0.0 %
Net profit / equity
Return on assets (ROA)
0.0 %
Net profit / assets
Equity ratio
4.0 %
Equity / assets
Debt ratio
96.0 %
Liabilities / assets
Current ratio
4.16
Current assets / current liabilities
Revenue per employee
3 144 €
Revenue / average full-time employees
Labour cost per employee per month
116 €
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 27 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 27 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 20 Oct 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the apartment association in all transactions.

Owners

No owner information.

Activities (EMTAK)

  • 68321Management of buildings and rental houses (apartment associations, housing associations, building associations etc.) Main
Rulings
Number, date Title Deadline State Document
Ü 20009735 / 19
17 Feb 2025
Amendment entry In force
17 Feb 2025
PDF
Ü 20009735 / 18
1 Aug 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
1 Aug 2023
PDF
Ü 20009735 / 17
1 Feb 2023
Amendment entry In force
1 Feb 2023
PDF
Ü 20009735 / M9
6 Oct 2022
Procedural ruling 20 Oct 2022 Deficiencies eliminated
20 Oct 2022
PDF
Ü 20009735 / 16
25 Jan 2022
Amendment entry In force
25 Jan 2022
PDF
Ü 20009735 / M8
19 Jan 2022
Procedural ruling 29 Jan 2022 Deficiencies eliminated
23 Jan 2022
PDF
Ü 20009735 / 15
8 Jan 2019
Amendment entry In force
8 Jan 2019
PDF
Ü 20009735 / 14
20 Sep 2018
Amendment entry In force
20 Sep 2018
PDF
M 20009735 / 13
6 Jan 2018
Registry card opened in the register of apartment associations In force
6 Jan 2018
PDF
M 20009735 / 12
6 Jan 2018
Registry card closed in the register of non-profits and foundations In force
6 Jan 2018
PDF
M 20009735 / 11
6 Jan 2018
Amendment entry In force
6 Jan 2018
PDF
M 20009735 / 10
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
M 20009735 / 9
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
M 20009735 / 8
29 Nov 2016
Amendment entry In force
29 Nov 2016
PDF
M 20009735 / 7
16 Sep 2016
Entry made by the register on its own initiative (Apartment Associations Act § 17¹) In force
16 Sep 2016
PDF
M 20009735 / 6
1 Jun 2015
Amendment entry In force
1 Jun 2015
PDF
M 20009735 / M7
26 May 2015
Ruling to eliminate deficiencies 25 Jun 2015 Deficiencies eliminated
1 Jun 2015
PDF
M 20009735 / M6
23 Sep 2014
Warning of a fine: annual report not filed 22 Mar 2015 Deficiencies eliminated
27 Jan 2015
PDF
M 20009735 / 5
10 Sep 2012
Amendment entry In force
10 Sep 2012
PDF
M 20009735 / M5
24 Aug 2012
Ruling to eliminate deficiencies 24 Sep 2012 In force
24 Aug 2012
PDF
M 20009735 / M4
17 Aug 2012
Ruling to eliminate deficiencies 17 Sep 2012 In force
17 Aug 2012
PDF
M 20009735 / 4
23 Apr 2012
Entry refused: deficiencies not eliminated In force
3 May 2012
PDF
M 20009735 / M3
6 Mar 2012
Warning of deletion from the register: annual report not filed 4 Sep 2012 Deficiencies eliminated
7 Mar 2012
PDF
M 20009735 / M2
6 Jan 2012
Ruling to eliminate deficiencies 6 Mar 2012 In force
6 Jan 2012
PDF
M 20009735 / 3
19 Jan 2011
Amendment entry In force
19 Jan 2011
PDF
M 9735 / 2
4 Oct 2006
Amendment entry In force
4 Oct 2006
PDF
M 9735 / M1
27 Sep 2006
Ruling to eliminate deficiencies (to be served) 1 Nov 2006 In force
28 Sep 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data