General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

R2 SPA OÜ

Legal form:

Private limited company

Registry code:

12961526

VAT no.:

EE101906676

Fiscal-year period:

01.01 - 31.12

Established:

10.12.2015 (10)

Capital:

10 000 EUR

Address:

Ujula tn 2, Tartu linn, Tartu linn, Tartu maakond, 51008

Status:

Registered

Contacts

Email:

tarmo.punger@tartutk.ee

Phone:

+372 5054010

Industries

OTHER SERVICE ACTIVITIES
Service activities
Hairdressing and beauty treatment, day spa services, etc.
Activities of day spas, saunas and steam baths
96231 - Activities of day spas, massage salons and saunas

VAT liability

	Start	End
EE101906676	12.09.2016

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	30.06.2024	Valid
2022	01.01.2022 - 31.12.2022	26.06.2023	Valid
2021	01.01.2021 - 31.12.2021	29.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	30.06.2019	Valid
2017	01.01.2017 - 31.12.2017	30.06.2018	Valid
2016	10.12.2015 - 31.12.2016	28.06.2017	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	267 936 €	110 071 €	1 277 841 €17.6%	55
Kokku 2026:	267 936 €	110 071 €	1 277 841 €
2025 Q4	221 965 €	100 426 €	1 086 198 €39.9%	53
2025 Q3	146 082 €	97 981 €	776 383 €16.3%	53
2025 Q2	166 089 €	93 283 €	927 827 €21.5%	54
2025 Q1	241 565 €	115 687 €	1 182 123 €20.2%	55
Kokku 2025:	775 701 €	407 377 €	3 972 531 €7.8%
2024 Q4	171 655 €	89 834 €	983 117 €46.8%	55
2024 Q3	145 497 €	90 440 €	669 751 €25.0%	50
2024 Q2	147 825 €	83 040 €	893 333 €21.6%	52
2024 Q1	206 816 €	92 046 €	1 139 461 €16.8%	54
Kokku 2024:	671 793 €	355 360 €	3 685 662 €16.5%
2023 Q4	169 367 €	84 046 €	975 213 €79.9%	50
2023 Q3	112 089 €	72 624 €	542 089 €7.2%	43
2023 Q2	92 282 €	75 217 €	505 543 €55.7%	45
2023 Q1	202 143 €	89 666 €	1 141 506 €16.7%	51
Kokku 2023:	575 880 €	321 553 €	3 164 351 €6.4%
2022 Q4	167 771 €	80 998 €	978 069 €34.3%	50
2022 Q3	111 595 €	79 203 €	728 360 €8.7%	47
2022 Q2	134 781 €	76 091 €	797 998 €8.8%	50
2022 Q1	159 677 €	77 339 €	875 405 €21.0%	49
Kokku 2022:	573 824 €	313 631 €	3 379 833 €57.8%
2021 Q4	122 744 €	68 137 €	723 357 €8.1%	50
2021 Q3	109 707 €	52 541 €	669 062 €706.4%	49
2021 Q2	31 068 €	34 117 €	82 968 €87.5%	49
2021 Q1	121 732 €	70 372 €	665 862 €10.6%	53
Kokku 2021:	385 250 €	225 167 €	2 141 248 €10.4%
2020 Q4	131 644 €	63 987 €	744 699 €36.6%	53
2020 Q3	88 263 €	50 101 €	545 008 €406.4%	53
2020 Q2	47 768 €	51 262 €	107 618 €89.2%	48
2020 Q1	176 431 €	75 014 €	992 905 €22.3%	56
Kokku 2020:	444 105 €	240 364 €	2 390 230 €17.6%
2019 Q4	142 926 €	65 492 €	811 840 €35.4%	58
2019 Q3	100 106 €	58 892 €	599 564 €0.1%	62
2019 Q2	101 044 €	62 063 €	598 899 €32.8%	56
2019 Q1	155 140 €	66 416 €	890 572 €22.5%	57
Kokku 2019:	499 216 €	252 863 €	2 900 875 €8.3%
2018 Q4	120 946 €	53 908 €	726 737 €44.3%	54
2018 Q3	72 532 €	51 020 €	503 483 €12.6%	47
2018 Q2	88 253 €	54 734 €	575 743 €34.1%	46
2018 Q1	157 252 €	63 066 €	873 069 €37.0%	53
Kokku 2018:	438 983 €	222 728 €	2 679 032 €15.7%
2017 Q4	103 416 €	58 309 €	637 067 €25.2%	57
2017 Q3	85 382 €	56 321 €	508 746 €8.1%	56
2017 Q2	88 356 €	54 344 €	553 429 €10.2%	55
2017 Q1	71 880 €	40 300 €	616 101 €208.2%	56
Kokku 2017:	349 034 €	209 274 €	2 315 343 €1 058.2%
2016 Q4	1 476 €	1 606 €	199 902 €	9
2016 Q3	0 €	0 €	0 €	9
Kokku 2016:	1 476 €	1 606 €	199 902 €

Revenue by industry

	2022	2023	2024
Activities of day spas, massage salons and saunas			3 660 565 €
Activities of saunas, solariums and massage parlours and other physical well-being services	3 418 384 €	3 186 649 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Tarmo Punger	36708XXXXXX	27.08.1967 (58)	Board member	13.01.2017	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Tulundusühistu Tartu Tarbijate Kooperatiiv	-	17.04.1997 (29)	Shareholder	10 000,00 EUR	100	Sole ownership	03.09.2023	-

2 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Tulundusühistu Tartu Tarbijate Kooperatiiv	-	-	Founder	09.12.2015	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Andres Kuusik	37507XXXXXX	16.07.1975 (50)	Indirect holding	03.02.2025	-
Paul Varul	35212XXXXXX	10.12.1952 (73)	Indirect holding	03.02.2025	-
Jüri Sepp	35209XXXXXX	09.09.1952 (73)	Member of higher governing body (board or supervisory board)	05.06.2020	-
Aavo Mölder	34403XXXXXX	30.03.1944 (82)	Member of higher governing body (board or supervisory board)	05.06.2019	-
Albert Saunanen	35001XXXXXX	30.01.1950 (76)	Member of higher governing body (board or supervisory board)	05.06.2019	-

5 inactive record hidden, extended access to the information portal is required to view history!

1 - 5 / 7 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
spa-arenduse OÜ	19.11.2019	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

1 277 841 €

Monthly average

425 947 €

Per employee

7 744 €

Equity ratio

4 259,47%

Labour taxes

Turnover ratio

8,61%

Tax ratio

41,08%

Monthly average

36 690 €

Per employee

679 €

State taxes

Monthly average

89 312 €

Turnover ratio

20,97%

Estimated salary

Gross salary

1 386 €

Net salary

1 175 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	2 507 945 €11.2%	2 254 484 €6.9%	2 109 309 €43.0%	1 474 633 €16.8%	1 262 520 €1.3%	1 279 585 €
Non-current assets	1 502 905 €15.8%	1 298 188 €12.1%	1 158 367 €11.0%	1 043 543 €1.3%	1 057 159 €7.4%	1 142 197 €
Total assets	4 010 850 €12.9%	3 552 672 €8.7%	3 267 676 €29.8%	2 518 176 €8.6%	2 319 679 €4.2%	2 421 782 €
Short-term liabilities	995 617 €6.9%	931 234 €0.1%	930 003 €52.1%	611 560 €9.2%	559 832 €14.2%	652 567 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	995 617 €6.9%	931 234 €0.1%	930 003 €52.1%	611 560 €9.2%	559 832 €14.2%	652 567 €
Share or stock capital	10 000 €	10 000 €	10 000 €	10 000 €	10 000 €	10 000 €
Retained earnings	2 611 438 €12.2%	2 327 674 €22.7%	1 896 616 €8.4%	1 749 847 €0.5%	1 759 215 €47.2%	1 195 498 €
Net profit	393 795 €38.8%	283 764 €34.2%	431 057 €193.7%	146 769 €1 666.7%	-9 368 €101.7%	563 717 €
Equity	3 015 233 €15.0%	2 621 438 €12.1%	2 337 673 €22.6%	1 906 616 €8.3%	1 759 847 €0.5%	1 769 215 €
Turnover	3 660 565 €14.9%	3 186 796 €6.8%	3 418 384 €57.1%	2 176 183 €2.0%	2 221 065 €23.7%	2 911 284 €
Profit margin	10.76%20.8%	8.90%29.4%	12.61%87.0%	6.74%1 699.0%	-0.42%102.2%	19.36%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	QXE SYO	XTO XRG	JJZ JGE	352 077	195 840
Liquidity
Current ratio	K.Z	Z.E	I.K	2.4	2.3
Quick ratio	H.L	S.P	L.V	2.3	2.2
Cash ratio	S.W	M.N	M.C	2.2	2.0
Efficiency
Days sales outstanding (dso)	TX.U	HE.S	IJ.M	19.9	18.1
Asset turnover	E.T	J.X	T.E	0.9	0.9
Structure
Debt ratio	P.A	U.H	U.M	0.2	0.2
Profitability
Operating margin	UE.J%	U.Q%	FL.L%	6.6%	-0.4%
Net profit margin	VW.R%	R.S%	SL.L%	6.7%	-0.4%
Return on assets (roa)	YL.Z%	L.V%	LW.A%	6.1%	-0.4%
Return on equity (roe)	FV.X%	HN.A%	KL.K%	7.7%	-0.5%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KTO021539	Commerce > Catering	Valid	24.11.2016	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Status
Ä 50020417 / 8	03.09.2023	Entry - Amendment entry	Entered into force (03.09.2023)
Ä 50020417 / 7	20.01.2018	Entry - Amendment entry	Entered into force (20.01.2018)
Ä 50020417 / 6	22.12.2017	Entry - Amendment entry	Entered into force (22.12.2017)
Ä 50020417 / 5	11.12.2017	Entry - Amendment entry	Entered into force (11.12.2017)
Ä 50020417 / 4	13.01.2017	Entry - Amendment entry	Entered into force (13.01.2017)

1 - 5 / 11 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
22.04.2026	Tartu Ülikool	424.00 € Received	OPERATING EXPENSES Tertiary education
07.04.2026	Tartu Rakenduslik Kolledž	227.22 € Received	OPERATING EXPENSES Vocational education
06.02.2026	Tartu Vallavalitsus	200.00 € Received	PERSONNEL EXPENSES Municipal government
13.01.2026	AS HOOLEKANDETEENUSED	192.00 € Received	OPERATING EXPENSES Special welfare service for persons with disabilities
14.12.2025	Tartu Vallavalitsus	200.00 € Received	PERSONNEL EXPENSES Municipal government

1 - 5 / 82 rows

.ee domains

Domain	Status	Registered	Expires	End
vspa.ee	Active	09.10.2015	10.10.2026	-

1 - 1 / 1 rows

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