Art & Building OÜ
RegisteredKey figures
Ratios
2025Summary: Art & Building OÜ
What kind of company is it?
Art & Building OÜ (registry code 12808121) is a private limited company (OÜ). The company was entered in the Commercial Register in 2015 and has been registered for 11 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is installation, repair and maintenance of plumbing and sanitary equipment (EMTAK 43222). The company is registered for VAT (VAT number EE101794435).
How is the company doing financially?
Revenue in financial year 2025 was 764 982 €, down 22,6% on the previous year (988 634 €). From 2019 to 2025, revenue grew by an average of 20,2% per year. Net profit for financial year 2025 was 90 834 € (11,9% of revenue). The company was profitable in 6 of the 7 published financial years. In financial year 2025 the company had 14 employees (12 a year earlier). Revenue per employee was 54 642 €. At the end of financial year 2025, total assets were 350 071 € and equity 310 199 € (88,6% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 180 450 €, up 86,6% on the same quarter a year earlier. The company had 16 employees in that quarter. Labour taxes paid in the quarter: 31 615 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1330 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is a private individual.
Where does the data come from and how fresh is it?
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 26.06.2026. 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.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 180 450 € | 16 | 31 615 € |
| Q2 2026 | 200 544 € | 22 | 29 877 € |
| Q1 2026 | 148 663 € | 19 | 31 496 € |
| Q4 2025 | 138 323 € | 14 | 24 324 € |
| Q3 2025 | 96 716 € | 15 | 16 067 € |
| Q2 2025 | 102 859 € | 14 | 27 531 € |
| Q1 2025 | 89 366 € | 14 | 16 362 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedNo dividends were distributed.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 915 867 | 930 087 | 1 047 506 | 988 634 | 764 982 |
| Net profit | 33 970 | −17 581 | 139 473 | 57 600 | 90 834 |
| Retained earnings | 82 069 | 116 039 | 63 458 | 159 265 | 216 865 |
| Total assets | 170 221 | 162 334 | 252 913 | 261 717 | 350 071 |
| Total liabilities | 51 682 | 61 376 | 47 482 | 42 352 | 39 872 |
| Total equity | 118 539 | 100 958 | 205 431 | 219 365 | 310 199 |
| Employees | 9 | 12 | 12 | 12 | 14 |
| Average gross salary (monthly) | 3763 | 3198 | 2641 | 2949 | 1749 |
| Calculated dividend | 0 | 0 | 35 000 | 43 666 | 0 |
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 obligationsAll clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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