Special Work OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	19.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	20.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	27.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	22.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	22.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	04.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	29.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	27.08.2016	Valid	PDF
2014	26.08.2013 – 31.12.2014	26.01.2015	Valid	PDF

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Tax debt Reports Declarations Court decisions9 Official announcements–TTJA decisions9 Real estate–.ee domains–Licenses–Regulations11 Public transactions90 Grants–State aid–Public procurement1 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	118 893 €	30 291 €	1,12 M €+10,5%	12
2026 Q2	85 841 €	27 576 €	1,02 M €+14,6%	10
2026 Q1	79 939 €	32 874 €	887 003 €−32,9%	11
Total 2026:	284 673 €	90 741 €	3,03 M €
2025 Q4	147 076 €	30 860 €	1,32 M €−6,6%	11
2025 Q3	156 501 €	34 376 €	1,42 M €+17,3%	11
2025 Q2	102 205 €	29 582 €	1,21 M €+95,5%	11
2025 Q1	44 466 €	33 931 €	617 039 €−1,6%	11
Total 2025:	450 248 €	128 749 €	4,56 M €
2024 Q4	38 029 €	32 141 €	627 213 €+7,4%	11
2024 Q3	41 904 €	32 373 €	584 265 €+39,5%	10
2024 Q2	36 168 €	26 415 €	418 957 €+4,8%	10
2024 Q1	41 507 €	28 288 €	399 666 €−46,9%	10
Total 2024:	157 608 €	119 217 €	2,03 M €
2023 Q4	40 524 €	24 681 €	752 034 €−2,8%	10
2023 Q3	55 713 €	26 300 €	773 768 €+35,6%	10
2023 Q2	48 348 €	24 470 €	570 493 €+15,0%	9
2023 Q1	31 163 €	23 171 €	496 278 €−53,2%	10
Total 2023:	175 748 €	98 622 €	2,59 M €
2022 Q4	111 498 €	21 767 €	1,06 M €−16,4%	9
2022 Q3	130 470 €	21 704 €	1,27 M €+21,4%	9
2022 Q2	105 097 €	18 837 €	1,04 M €+1,2%	9
2022 Q1	108 363 €	17 064 €	1,03 M €−40,4%	9
Total 2022:	455 428 €	79 372 €	4,41 M €
2021 Q4	162 596,43 €	16 041,71 €	1,73 M €+138%	8
2021 Q3	68 753,30 €	16 769,58 €	727 213,77 €+54,5%	9
2021 Q2	59 150,97 €	22 121,88 €	470 773,30 €−48,5%	9
2021 Q1	84 846,18 €	20 030,45 €	914 113,84 €−27,8%	12
Total 2021:	375 346,88 €	74 963,62 €	3,84 M €
2020 Q4	97 200,09 €	18 284,98 €	1,27 M €+46,1%	12
2020 Q3	61 127,53 €	15 707,99 €	866 749,28 €−4,6%	11
2020 Q2	77 384,48 €	13 154,52 €	908 817,33 €+35,0%	11
2020 Q1	54 006 €	16 162 €	672 972 €−29,0%	10
Total 2020:	289 718,10 €	63 309,49 €	3,72 M €
2019 Q4	57 386 €	14 051 €	947 727 €+14,3%	10
2019 Q3	67 451 €	11 162 €	828 888 €+32,1%	10
2019 Q2	41 066 €	5 747 €	627 584 €+47,8%	7
2019 Q1	40 494 €	353 €	424 655 €+682%	6
Total 2019:	206 397 €	31 313 €	2,83 M €
2018 Q4	1 482 €	0 €	54 277 €	0
2018 Q3	0 €	0 €	0 €	0
2018 Q2	0 €	0 €	0 €	0
2018 Q1	0 €	0 €	0 €	0
Total 2018:	1 482 €	0 €	54 277 €

Revenue by industry

	2023	2024	2025
Other non-specialised retail trade		1 831 700 €	2 796 829 €
Other retail sale not in stores, stalls or markets	2 056 398 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Erki Saarman	36805XXXXXX	30.05.1968 (58)	Board member	02.02.2015	-

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Shareholders

	Personal ID code
Erki Saarman	36805XXXXXX	30.05.1968 (58)	Shareholder	2 500 EUR	100,00%	Sole ownership	02.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Erki Saarman	36805XXXXXX	30.05.1968 (58)	Direct holding	07.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 1 123 433 €
Monthly average: 374 478 €
Per employee: 31 206 €
Equity ratio: 14 979,11%

Labour taxes

Turnover ratio: 2,70%
Tax ratio: 25,48%
Monthly average: 10 097 €
Per employee: 918 €

State taxes

Monthly average: 39 631 €
Turnover ratio: 10,58%

Estimated salary

Gross salary: 1 758 €
Net salary: 1 476 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	569 713 €+18,1%	482 420 €+10,2%	437 638 €+2,3%	427 698 €+7,7%	397 053 €+11,6%	355 840 €+67,0%	213 015 €
Non-current assets	3 079 €−6,2%	3 284 €	3 284 €	3 284 €−10,2%	3 659 €+40,0%	2 613 €−33,3%	3 920 €
Total assets	572 792 €+17,9%	485 704 €+10,2%	440 922 €+2,3%	430 982 €+7,6%	400 712 €+11,8%	358 453 €+65,2%	216 935 €
Short-term liabilities	209 978 €+22,9%	170 785 €+12,8%	151 377 €−8,7%	165 712 €−15,5%	195 995 €−5,4%	207 186 €+87,7%	110 356 €
Long-term liabilities	-	-	-	-	25 000 €−37,5%	40 000 €	40 000 €
Total liabilities	209 978 €+22,9%	170 785 €+12,8%	151 377 €−8,7%	165 712 €−25,0%	220 995 €−10,6%	247 186 €+64,4%	150 356 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	312 419 €+8,8%	287 045 €+9,2%	262 770 €+48,3%	177 217 €+62,9%	108 767 €+69,7%	64 079 €+170%	23 706 €
Net profit	47 895 €+88,8%	25 374 €+4,5%	24 275 €−71,6%	85 553 €+25,0%	68 450 €+53,2%	44 688 €+10,7%	40 373 €
Equity	362 814 €+15,2%	314 919 €+8,8%	289 545 €+9,2%	265 270 €+47,6%	179 717 €+61,5%	111 267 €+67,1%	66 579 €
Turnover	2 796 829 €+52,7%	1 831 700 €−10,9%	2 056 398 €−11,0%	2 310 443 €+16,8%	1 978 106 €+9,5%	1 807 076 €+19,5%	1 511 743 €
Profit margin	1,7%	1,4%	1,2%	3,7%	3,5%	2,5%	2,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	87 975 €	71 615 €
Liquidity
Current ratio	2,6	2,0
Quick ratio	2,6	2,0
Cash ratio	1,8	0,9
Efficiency
Days sales outstanding (dso)	26,7	38,3
Asset turnover	5,6	5,2
Structure
Debt ratio	0,4	0,6
Profitability
Operating margin	3,8%	3,5%
Net profit margin	3,7%	3,5%
Return on assets (roa)	20,6%	18,0%
Return on equity (roe)	32,3%	38,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10186641 / 9	28.03.2024	Entry – Amendment entry	-	Entered into force28.03.2024
Ä 10186641 / 8	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 10186641 / M2	23.10.2018	Public service of order in Official Announcements – Amendment entry	-	Entered into force23.10.2018
Ä 10186641 / 7	03.10.2018	Negative entry order – deficiencies not remedied – Amendment entry	-	Entered into force24.11.2018
Ä 10186641 / M1	17.08.2018	Order to remedy deficiencies – Amendment entry	16.09.2018	Entered into force17.08.2018

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions


19-1/26-00693-001	Alar Urm	Against the consumer	23.04.2026	PDF
19-1/25-03534-001	Alar Urm	Against the consumer	20.05.2025	PDF
19-1/23-14968-001	Mihkel Kivisalu	In favour of the consumer	05.02.2024	PDF
20-1/23-07589-001	Mihkel Kivisalu, Heli Kalmet, Toomas Vainola	In favour of the consumer	21.11.2023	PDF
20-1/23-08851-001	Margus Kingisepp	In favour of the consumer	17.11.2023	PDF

Court decisions


2-24-2956/71	Kohtu I astme menetlus	Court judgment	Law of obligations	Nele Seping	ECLI:EE:PMK:2026:2.24.2956.7569	30.04.2026	Open
2-25-13600/11	Kohtu I astme menetlus	Court ruling	Law of obligations	Kadi Karting	ECLI:EE:TMK:2025:2.25.13600.14101	18.09.2025	Open
2-24-2753/7	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Marget Henriksen	ECLI:EE:HMK:2024:2.24.2753.17382	24.10.2024	Open
2-23-5514/6	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Marian Miilaste	ECLI:EE:TMK:2023:2.23.5514.15310	12.06.2023	Open
2-22-11647/17	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Külli Puusep	ECLI:EE:TMK:2022:2.22.11647.25434	19.12.2022	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


10.08.2026	Tori Vallavalitsus	2 055,60 €Received	OPERATING EXPENSESMunicipal government
15.07.2026	Saarde Vallavalitsus	221,82 €Received	OPERATING EXPENSESBasic and general secondary education
05.06.2026	Viljandi Vallavalitsus	942,13 €Received	OPERATING EXPENSESBasic and general secondary education
26.05.2026	Tori Vallavalitsus	880,97 €Received	OPERATING EXPENSESMunicipal government
30.04.2026	Tori Vallavalitsus	117,80 €Received	OPERATING EXPENSESMunicipal government

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


13.12.2021End 31.03.2022	Reference number 241738 · MÜÜGILEPING NR. PN- 1656	Tori VallavalitsusContracting authority	65 000 €actual 69 009,12 €	Completed

.ee domains

No domains found

Company has no valid .ee domains

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.