Vapista OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 553 319 € | 23 | 42 723 € |
| Q2 2026 | 607 952 € | 23 | 39 891 € |
| Q1 2026 | 530 607 € | 22 | 39 482 € |
| Q4 2025 | 537 118 € | 22 | 29 810 € |
| Q3 2025 | 534 693 € | 23 | 31 770 € |
| Q2 2025 | 672 226 € | 21 | 28 844 € |
| Q1 2025 | 892 667 € | 20 | 27 805 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 30 000 € (5% of distributable profit).
Previous year's retained earnings + previous year's profit − current retained earnings.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 575 925 | 833 796 | 959 253 | 1 412 616 | 991 356 | 628 554 | 516 782 |
| Total non-current assets | 54 620 | 59 692 | 27 848 | 24 288 | 185 124 | 686 087 | 476 594 |
| Total assets | 630 545 | 893 488 | 987 101 | 1 436 904 | 1 176 480 | 1 314 641 | 993 376 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 297 115 | 562 240 | 633 175 | 599 709 | 338 596 | 651 799 | 669 570 |
| Non-current liabilities | 306 792 | 242 500 | 114 000 | 114 000 | 65 000 | 15 000 | 15 000 |
| Total liabilities | 603 907 | 804 740 | 747 175 | 713 709 | 403 596 | 666 799 | 684 570 |
| Share capital | 2500 | 2500 | 2500 | 2500 | 2500 | 2500 | 2500 |
| Retained earnings of previous periods | 114 203 | 24 138 | 86 248 | 237 426 | 675 695 | 740 384 | 615 342 |
| Profit for the year | −90 065 | 62 110 | 151 178 | 483 269 | 94 689 | −95 042 | −309 036 |
| Total equity | 26 638 | 88 748 | 239 926 | 723 195 | 772 884 | 647 842 | 308 806 |
| Income statement | |||||||
| Sales revenue | 1 722 156 | 6 788 005 | 6 330 938 | 6 267 209 | 9 525 276 | 3 248 967 | 2 314 690 |
| Operating profit | −65 818 | 101 381 | 201 715 | 510 036 | 119 573 | −82 595 | −73 |
| EBITDA | −61 530 | 107 945 | 208 708 | 515 662 | 125 340 | −76 082 | 5264 |
| Profit before income tax | −90 065 | 62 110 | 151 178 | 483 269 | 105 939 | −88 850 | −300 575 |
| Profit for the reporting year | −90 065 | 62 110 | 151 178 | 483 269 | 94 689 | −95 042 | −309 036 |
| Labour costs | 145 691 | 215 359 | 218 872 | 322 882 | 321 859 | 335 376 | 347 197 |
| Depreciation of non-current assets | 4288 | 6564 | 6993 | 5626 | 5767 | 6513 | 5337 |
| Other indicators | |||||||
| Employees | 10 | 14 | 12 | 14 | 14 | 18 | 18 |
| Calculated dividend | — | 0 | 0 | 0 | 45 000 | 30 000 | 30 000 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligations1 note5 clear
Data from public registers, not a credit rating.
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Summary: Vapista OÜ
Overview
Vapista OÜ (registry code 12631817) is a private limited company (OÜ). The company was entered in the Commercial Register in 2014 and has been registered for 12 years. Registered location: Tähtvere küla, Tartu linn, Tartu maakond. According to the latest annual report, the main activity is non-specialised retail sale mainly of food, beverages or tobacco (EMTAK 47111). The company is registered for VAT (VAT number EE101704454).
Financial results
Revenue in financial year 2025 was 2 314 690 €, down 28,8% on the previous year (3 248 967 €). From 2019 to 2025, revenue grew by an average of 5,1% per year. Financial year 2025 ended with a loss of 309 036 €. The company was profitable in 4 of the 7 published financial years. In financial year 2025 the company had 18 employees. Revenue per employee was 128 594 €. At the end of financial year 2025, total assets were 993 376 € and equity 308 806 € (31,1% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 553 319 €, up 3,5% on the same quarter a year earlier. The company had 23 employees in that quarter. Labour taxes paid in the quarter: 42 723 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1270 € per month.
Management and owners
The management board has 3 members. According to the register, the company has 3 owners. The largest stake (52,5%) is held by RSM OÜ.
Data sources and freshness
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 27.07.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.