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Smartfish OÜ

Legal form:

Private limited company

Registry code:

14364154

VAT no.:

EE102073142

Fiscal-year period:

01.01 - 31.12

Established:

02.11.2017 (8)

Capital:

2 500 EUR

Address:

Audova, Muri küla, Luunja vald, Tartu maakond, 62208

Status:

Registered

Contacts

Email:

heiki.jaanuska@gmail.com

Industries

AGRICULTURE, FORESTRY AND FISHING
Fishing and aquaculture
Aquaculture
03221 - Freshwater aquaculture
WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of other household goods
Retail sale of furniture, lighting, tableware and other household articles
47559 - Retail sale of other household goods n.e.c.
Retail sale of other goods, except motor vehicles and motorcycles
Retail sale of other new goods
47789 - Other retail sale of goods n.e.c.
TRANSPORTATION AND STORAGE
Land transport and pipeline transport
Freight transport by road and removal services
49411 - Freight transport by road
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Other professional, scientific and technical activities
Other professional, scientific and technical activities n.e.c.
74991 - All other professional, scientific and technical activities n.e.c.

VAT liability

	Start	End
EE102073142	01.06.2018

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	04.06.2026	Valid
2024	01.01.2024 - 31.12.2024	25.06.2025	Valid
2023	01.01.2023 - 31.12.2023	10.06.2024	Valid
2022	01.01.2022 - 31.12.2022	03.06.2023	Valid
2021	01.01.2021 - 31.12.2021	19.04.2022	Valid
2020	01.01.2020 - 31.12.2020	05.04.2021	Valid
2019	01.01.2019 - 31.12.2019	08.07.2020	Valid
2018	01.01.2018 - 31.12.2018	29.06.2019	Valid
2017	02.11.2017 - 31.12.2017	24.05.2018	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 12.06.2026.

???

Credit rating

Hidden

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

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	6 631 €	2 899 €	26 865 €38.2%	2
Kokku 2026:	6 631 €	2 899 €	26 865 €
2025 Q4	11 008 €	3 922 €	43 457 €68.7%	2
2025 Q3	21 385 €	3 646 €	138 741 €3.3%	2
2025 Q2	15 911 €	2 680 €	134 266 €279.7%	2
2025 Q1	0 €	6 234 €	35 358 €46.9%	2
Kokku 2025:	48 304 €	16 482 €	351 822 €20.3%
2024 Q4	16 183 €	8 068 €	66 610 €67.4%	3
2024 Q3	24 767 €	8 441 €	204 171 €50.1%	3
2024 Q2	18 753 €	4 190 €	135 993 €292.9%	4
2024 Q1	7 133 €	3 569 €	34 617 €48.8%	2
Kokku 2024:	66 836 €	24 268 €	441 391 €47.3%
2023 Q4	10 068 €	4 549 €	67 595 €44.3%	2
2023 Q3	16 271 €	3 314 €	121 386 €31.4%	2
2023 Q2	11 110 €	2 156 €	92 382 €404.5%	1
2023 Q1	3 075 €	1 998 €	18 310 €46.3%	1
Kokku 2023:	40 524 €	12 016 €	299 674 €30.6%
2022 Q4	12 273 €	8 759 €	34 121 €69.9%	1
2022 Q3	18 824 €	7 045 €	113 546 €73.6%	5
2022 Q2	6 629 €	2 203 €	65 398 €298.5%	4
2022 Q1	4 316 €	4 036 €	16 413 €68.0%	2
Kokku 2022:	42 042 €	22 043 €	229 478 €7.0%
2021 Q4	7 358 €	4 553 €	51 361 €24.7%	3
2021 Q3	7 890 €	2 987 €	68 207 €39.5%	3
2021 Q2	1 803 €	2 003 €	48 877 €6.2%	3
2021 Q1	1 740 €	1 469 €	46 020 €70.3%	2
Kokku 2021:	18 790 €	11 013 €	214 465 €110.8%
2020 Q4	6 336 €	3 509 €	27 029 €34.0%	2
2020 Q3	6 702 €	734 €	40 941 €38.2%	2
2020 Q2	1 876 €	0 €	29 628 €619.3%	-
2020 Q1	212 €	0 €	4 119 €73.9%	0
Kokku 2020:	15 127 €	4 243 €	101 716 €118.9%
2019 Q4	1 330 €	0 €	15 770 €89.0%	0
2019 Q3	548 €	0 €	8 343 €55.0%	0
2019 Q2	742 €	0 €	18 528 €384.8%	0
2019 Q1	3 314 €	3 401 €	3 822 €34.3%	1
Kokku 2019:	5 934 €	3 401 €	46 463 €4.3%
2018 Q4	688 €	0 €	5 821 €85.0%	1
2018 Q3	4 385 €	0 €	38 740 €	0
2018 Q2	0 €	0 €	0 €	0
Kokku 2018:	5 073 €	0 €	44 561 €
2017 Q4	0 €	0 €	0 €	0
Kokku 2017:	0 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Freshwater aquaculture	93 500 €	94 500 €	108 204 €
Other retail sale of goods n.e.c.			84 325 €
Retail sale of other household goods n.e.c.			56 032 €
All other professional, scientific and technical activities n.e.c.			12 900 €
Freight transport by road		9 900 €	11 240 €
Retail sale via mail order or the internet	90 500 €	90 500 €
Retail sale of other household goods n.e.c. in specialised stores		17 000 €
Other professional, scientific and technical activities n.e.c.	8 674 €	12 155 €

Tax debts

No tax debt found

No tax debt as of 12.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Heiki Jaanuska	37009XXXXXX	22.09.1970 (55)	Board member	02.11.2017	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Heiki Jaanuska	37009XXXXXX	22.09.1970 (55)	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023	-

1 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
Heiki Jaanuska	37009XXXXXX	22.09.1970 (55)	Founder	02.11.2017	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Heiki Jaanuska	37009XXXXXX	22.09.1970 (55)	Direct holding	29.06.2019	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

26 865 €

Monthly average

8 955 €

Per employee

4 478 €

Equity ratio

358,20%

Labour taxes

Turnover ratio

10,79%

Tax ratio

43,72%

Monthly average

966 €

Per employee

483 €

State taxes

Monthly average

2 210 €

Turnover ratio

24,68%

Estimated salary

Gross salary

1 056 €

Net salary

929 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	120 190 €58.5%	75 821 €31.5%	57 659 €12.0%	65 516 €13.9%	76 117 €191.6%	26 104 €
Non-current assets	186 794 €6.4%	199 501 €5.7%	211 639 €12.3%	188 497 €2 558.3%	7 091 €933.7%	686 €
Total assets	306 984 €11.5%	275 322 €2.2%	269 298 €6.0%	254 013 €205.3%	83 208 €210.6%	26 790 €
Short-term liabilities	58 601 €7.3%	54 615 €5.9%	51 571 €20.2%	64 629 €1 628.0%	3 740 €76.2%	2 123 €
Long-term liabilities	117 935 €0.7%	117 085 €14.2%	136 435 €25.2%	109 000 €93.3%	56 400 €135.5%	23 950 €
Total liabilities	176 536 €2.8%	171 700 €8.7%	188 006 €8.3%	173 629 €188.7%	60 140 €130.7%	26 073 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	101 122 €28.3%	78 792 €1.2%	77 884 €278.7%	20 568 €1 253.6%	-1 783 €147.3%	3 767 €
Net profit	26 826 €20.1%	22 330 €2 359.3%	908 €98.4%	57 316 €156.4%	22 351 €502.7%	-5 550 €
Equity	130 448 €25.9%	103 622 €27.5%	81 292 €1.1%	80 384 €248.5%	23 068 €3 117.3%	717 €
Turnover	272 701 €21.7%	224 055 €16.3%	192 674 €17.1%	164 590 €109.1%	78 706 €189.5%	27 184 €
Profit margin	9.84%1.3%	9.97%2 014.8%	0.47%98.6%	34.82%22.6%	28.40%239.1%	-20.42%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	CF XJS	LY TEK	RV QEZ	44 045	19 415
Liquidity
Current ratio	G.G	T.N	W.B	1.0	20.4
Quick ratio	L.X	C.Q	H.V	0.8	17.9
Cash ratio	L.X	N.A	C.O	0.0	1.1
Efficiency
Days sales outstanding (dso)	B.X	Y.D	Z.V	8.9	4.6
Asset turnover	R.T	X.O	L.N	1.0	1.4
Structure
Debt ratio	M.I	T.B	W.V	0.7	0.7
Profitability
Operating margin	R.O%	FA.C%	U.V%	24.8%	23.9%
Net profit margin	K.H%	YF.C%	H.N%	34.8%	28.4%
Return on assets (roa)	D.Y%	R.E%	H.S%	34.0%	40.6%
Return on equity (roe)	NF.T%	OH.U%	X.J%	71.3%	96.9%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 50068899 / 6	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 50068899 / M3	08.07.2020	Warning for compulsory dissolution – insufficient net assets	09.01.2021	Deficiencies remedied (13.07.2020)
Ä 50068899 / 5	08.05.2020	Entry - Amendment entry		Entered into force (08.05.2020)
Ä 50068899 / M2	15.08.2018	Public service of order in Official Announcements - Amendment entry		Entered into force (15.08.2018)
Ä 50068899 / 4	13.07.2018	Negative entry order – deficiencies not remedied - Amendment entry		Entered into force (17.09.2018)

1 - 5 / 9 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
06.03.2026	Eesti Maaülikool	180.00 € Received	OPERATING EXPENSES Tertiary education
27.02.2026	Eesti Maaülikool	283.00 € Received	OPERATING EXPENSES Tertiary education
23.02.2026	Eesti Maaülikool	350.00 € Received	OPERATING EXPENSES Tertiary education
13.02.2026	Kadrioru Park	272.19 € Received	OPERATING EXPENSES Waste-water treatment
30.12.2025	Eesti Maaülikool	299.90 € Received	OPERATING EXPENSES Tertiary education

Smartfish OÜ

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Regulations

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Public transactions

Public transactions

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Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found