Osaühing VIIRA PLUSS

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	01.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	02.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.04.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	29.05.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	03.05.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	14.05.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	04.05.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	04.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	11.04.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	04.05.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	26.05.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	11.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	15.05.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	07.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	24.04.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	20.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	15.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	01.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	15.05.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	24.05.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	01.11.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	07.08.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	29.05.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	04.06.2001	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate2 .ee domains1 Licenses1 Regulations12 Public transactions135 Grants3 State aid15 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	24 524 €	12 509 €	108 120 €+36,2%	10
2026 Q2	20 106 €	11 267 €	79 404 €+26,6%	11
2026 Q1	16 468 €	10 398 €	62 705 €−20,8%	11
Total 2026:	61 098 €	34 174 €	250 229 €
2025 Q4	17 548 €	11 047 €	79 127 €−32,2%	10
2025 Q3	23 458 €	11 520 €	116 739 €+61,3%	11
2025 Q2	14 865 €	10 800 €	72 352 €+0,8%	11
2025 Q1	14 592 €	10 001 €	71 790 €−12,8%	10
Total 2025:	70 463 €	43 368 €	340 008 €
2024 Q4	15 371 €	9 188 €	82 351 €−21,1%	10
2024 Q3	19 259 €	10 106 €	104 411 €+54,6%	10
2024 Q2	13 379 €	8 984 €	67 557 €+14,9%	11
2024 Q1	12 310 €	9 159 €	58 779 €−17,3%	11
Total 2024:	60 319 €	37 437 €	313 098 €
2023 Q4	11 243 €	7 539 €	71 049 €−32,8%	12
2023 Q3	16 808 €	9 120 €	105 739 €+33,2%	9
2023 Q2	14 406 €	8 543 €	79 391 €+12,4%	12
2023 Q1	9 822 €	6 067 €	70 619 €−17,3%	8
Total 2023:	52 279 €	31 269 €	326 798 €
2022 Q4	13 488 €	8 567 €	85 436 €−32,7%	9
2022 Q3	19 694 €	10 810 €	126 895 €+44,6%	10
2022 Q2	16 248 €	9 151 €	87 771 €+46,4%	14
2022 Q1	10 668 €	6 432 €	59 954 €−18,9%	12
Total 2022:	60 098 €	34 960 €	360 056 €
2021 Q4	12 047,29 €	6 485,74 €	73 951,52 €−26,2%	10
2021 Q3	17 535,30 €	8 469,22 €	100 195,06 €+180%	13
2021 Q2	6 662,52 €	4 712,25 €	35 837,70 €+11,9%	14
2021 Q1	7 535,96 €	6 108,65 €	32 030,81 €−38,9%	13
Total 2021:	43 781,07 €	25 775,86 €	242 015,09 €
2020 Q4	12 153,69 €	9 025,24 €	52 389,31 €−37,3%	14
2020 Q3	16 827,02 €	10 892,26 €	83 494,86 €+166%	14
2020 Q2	6 225,94 €	4 854,54 €	31 433,10 €−30,2%	17
2020 Q1	10 389 €	9 022 €	45 058 €−32,7%	15
Total 2020:	45 595,65 €	33 794,04 €	212 375,27 €
2019 Q4	13 027 €	9 342 €	66 979 €−33,4%	14
2019 Q3	17 172 €	10 171 €	100 508 €+36,7%	21
2019 Q2	13 559 €	9 439 €	73 528 €+21,1%	19
2019 Q1	10 928 €	8 403 €	60 710 €−7,9%	17
Total 2019:	54 686 €	37 355 €	301 725 €
2018 Q4	11 915 €	8 903 €	65 950 €−34,1%	16
2018 Q3	14 693 €	10 553 €	100 056 €+50,2%	17
2018 Q2	11 220 €	8 496 €	66 631 €+5,7%	20
2018 Q1	11 287 €	8 873 €	63 065 €−7,1%	15
Total 2018:	49 115 €	36 825 €	295 702 €
2017 Q4	14 331 €	11 007 €	67 902 €−21,4%	16
2017 Q3	16 684 €	12 237 €	86 419 €+24,2%	18
2017 Q2	13 544 €	10 304 €	69 604 €+19,2%	19
2017 Q1	12 263 €	9 395 €	58 393 €−14,9%	16
Total 2017:	56 822 €	42 943 €	282 318 €
2016 Q4	15 205 €	10 832 €	68 580 €−25,2%	16
2016 Q3	21 281 €	14 490 €	91 741 €+47,0%	16
2016 Q2	11 433 €	9 855 €	62 395 €+12,3%	16
2016 Q1	10 759 €	8 777 €	55 569 €−6,4%	16
Total 2016:	58 678 €	43 954 €	278 285 €
2015 Q4	13 657 €	10 079 €	59 369 €−16,7%	16
2015 Q3	17 388 €	12 105 €	71 301 €+24,8%	16
2015 Q2	11 688 €	9 700 €	57 139 €−7,5%	16
2015 Q1	12 159 €	10 482 €	61 744 €	16
Total 2015:	54 892 €	42 366 €	249 553 €

Revenue by industry

	2023	2024	2025
Activities of restaurants and cafés		227 245 €	244 136 €
Guesthouses	74 963 €	65 846 €	62 254 €
Restaurants and other food service establishments	221 799 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Nadežda Šemarina	46205XXXXXX	09.05.1962 (64)	Board member	10.11.2003	-
Svetlana Šemarina	46508XXXXXX	17.08.1965 (61)	Board member	10.11.2003	-
Viktor Šemarin	36604XXXXXX	09.04.1966 (60)	Board member	27.11.2001	-

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Shareholders

	Personal ID code
Viktor Šemarin	36604XXXXXX	09.04.1966 (60)	Shareholder	38 347 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Viktor Šemarin	36604XXXXXX	09.04.1966 (60)	Founder	31.10.1996	-

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Ultimate beneficial owners

	Personal ID code
Svetlana Šemarina	46508XXXXXX	17.08.1965 (61)	Direct holding	23.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 108 120 €
Monthly average: 36 040 €
Per employee: 3 604 €
Equity ratio: 93,98%

Labour taxes

Turnover ratio: 11,57%
Tax ratio: 51,01%
Monthly average: 4 170 €
Per employee: 397 €

State taxes

Monthly average: 8 175 €
Turnover ratio: 22,68%

Estimated salary

Gross salary: 869 €
Net salary: 807 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	83 925 €−16,7%	100 706 €−0,5%	101 228 €+21,2%	83 498 €+11,1%	75 129 €+1 097%	6 274 €−58,3%	15 060 €
Non-current assets	258 679 €−1,5%	262 632 €−4,5%	275 008 €−3,5%	285 125 €−1,8%	290 249 €−2,7%	298 443 €+3,7%	287 868 €
Total assets	342 604 €−5,7%	363 338 €−3,4%	376 236 €+2,1%	368 623 €+0,9%	365 378 €+19,9%	304 717 €+0,6%	302 928 €
Short-term liabilities	30 716 €−2,2%	31 398 €+5,8%	29 665 €+6,0%	27 982 €−51,1%	57 180 €+3,2%	55 406 €+223%	17 136 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	30 716 €−2,2%	31 398 €+5,8%	29 665 €+6,0%	27 982 €−51,1%	57 180 €+3,2%	55 406 €+223%	17 136 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	289 758 €−4,8%	304 389 €+2,0%	298 459 €+12,2%	266 016 €+28,4%	207 129 €−15,0%	243 610 €−0,2%	244 067 €
Net profit	-20 052 €−37,1%	-14 631 €−347%	5 930 €−81,7%	32 443 €−44,9%	58 887 €+261%	-36 481 €−7 883%	-457 €
Equity	311 888 €−6,0%	331 940 €−4,2%	346 571 €+1,7%	340 641 €+10,5%	308 198 €+23,6%	249 311 €−12,8%	285 792 €
Turnover	306 390 €+4,5%	293 091 €−1,2%	296 762 €−14,9%	348 567 €+46,9%	237 247 €+22,1%	194 337 €−33,6%	292 777 €
Profit margin	-6,5%	-5,0%	2,0%	9,3%	24,8%	-18,8%	-0,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	42 322 €	68 050 €
Liquidity
Current ratio	3,0	1,3
Quick ratio	3,0	1,3
Cash ratio	2,1	1,2
Efficiency
Days sales outstanding (dso)	13,7	3,0
Asset turnover	0,9	0,7
Structure
Debt ratio	0,1	0,2
Profitability
Operating margin	9,3%	24,8%
Net profit margin	9,3%	24,8%
Return on assets (roa)	8,8%	17,6%
Return on equity (roe)	9,5%	19,1%

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Licences & notices


Notice of economic activity	KTO001061	Commerce	Valid	12.08.2004	-

Regulations


Ä 40001452 / 12	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 40001452 / 11	06.08.2019	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force06.08.2019
Ä 40001452 / 10	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018
Ä 40001452 / 9	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017
Ä 40001452 / 8	13.01.2012	Entry – Amendment entry	-	Entered into force13.01.2012

Real estate

		Purpose
3. Roheline tn 6, Narva linn, Narva linn, Ida-Viru maakond	1173 m²	Commercial land 100%
3. Roheline tn 8, Narva linn, Narva linn, Ida-Viru maakond	621 m²	Commercial land 100%

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Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


23.09.2026	Narva Linna Sümfooniaorkester	980 €Received	OPERATING EXPENSESMusic
15.09.2026	Eesti Töötukassa	399 €Received	OTHER GRANTSSocial protection of the unemployed
14.08.2026	Eesti Töötukassa	413,25 €Received	OTHER GRANTSSocial protection of the unemployed
10.08.2026	Narva Linna Sümfooniaorkester	1 257,98 €Received	OPERATING EXPENSESMusic
14.07.2026	Eesti Töötukassa	179,55 €Received	OTHER GRANTSSocial protection of the unemployed

Funded projects


Äriplaani koostamine uue puhkuse- ja meelelahutuskeskuse ehitamiseks.2.0100.06-0747	Ettevõtete arengu toetamineERDF · Ettevõtluse ja Innovatsiooni Sihtasutus	24.04.2006 – 20.07.20062004-2006	2 569,25 €	2 569,25 €	Completed
Külalistemaja ja kohvik EUROPE teenuste arendamine2.0100.06-1761	Ettevõtete arengu toetamineERDF · Ettevõtluse ja Innovatsiooni Sihtasutus	11.04.2005 – 09.05.20052004-2006	1 885,39 €	1 885,39 €	Completed
Eesti Vabariigi seadusandlus ja RT juhendid, rahvusvahelised standardid1.0200.06-1148	Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseksESF · Ettevõtluse ja Innovatsiooni Sihtasutus	25.11.2004 – 24.03.20052004-2006	517,68 €	517,68 €	Completed

State aid


01.01.2024	Eesti TöötukassaAid measure 231580	Palgatoetus VTA › Palgatoetus VTAGrant	3 938,18 €	231580/2404668
03.03.2022	Eesti TöötukassaAid measure 15463	Palgatoetus VTA › Palgatoetus VTAGrant	3 669,82 €	15463/2300426
03.09.2021	Eesti TöötukassaAid measure 20985	Palgatoetus VTA › Palgatoetus VTAGrant	1 387,51 €	20985/2201214
16.06.2021	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 211084	KOMISJONI TEATIS Riigiabi ajutine raamistik majanduse toetamiseks praeguse COVID-19 puhangu kontekstis › Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi"Grant	9 980 €	211084/2101851
02.02.2021	Eesti TöötukassaAid measure 211005	COVID-19 VTA › COVID-19 VTAGrant	14 700,67 €	211005/2100252

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


europe.ee	Active	04.07.2010	04.01.2027

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.