osaühing MED&DENT
Active Registry code 10243809
OÜ Tartu linn Registered 7 Aug 1997
osaühing MED&DENT is a OÜ based in Tartu linn, registry code 10243809, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €419 585 and 7 employees.
Turnover
—
State taxes
23 331 €
↓ 3.1% vs Q2 2026
Labour taxes
25 165 €
↓ 2.9% vs Q2 2026
Employees
11
+1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 2 288 €above 52% of companiesindustry median 2 177 € · companies in the industry: 1 696
- Revenue · 2025 419 585 €above 86% of companiesindustry median 20 811 € · companies in the industry: 3 373
- Net profit margin · 2025 13.2 %above 59% of companiesindustry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 23 331 | 25 165 | 11 |
| Q2 2026 | — | 24 069 | 25 919 | 10 |
| Q1 2026 | — | 25 903 | 25 721 | 10 |
| Q4 2025 | — | 23 247 | 24 975 | 10 |
| Q3 2025 | — | 25 976 | 27 767 | 10 |
| Q2 2025 | — | 24 323 | 26 027 | 11 |
| Q1 2025 | — | 41 142 | 27 873 | 10 |
| Q4 2024 | — | 35 745 | 24 903 | 11 |
| Q3 2024 | — | 29 580 | 22 100 | 12 |
| Q2 2024 | — | 22 034 | 23 603 | 10 |
| Q1 2024 | — | 21 505 | 21 981 | 9 |
| Q4 2023 | — | 16 851 | 18 121 | 9 |
| Q3 2023 | — | 20 524 | 21 943 | 9 |
| Q2 2023 | — | 16 672 | 17 897 | 9 |
| Q1 2023 | — | 21 059 | 20 975 | 9 |
| Q4 2022 | — | 13 947 | 14 991 | 9 |
| Q3 2022 | — | 25 656 | 16 869 | 8 |
| Q2 2022 | — | 16 100 | 17 416 | 8 |
| Q1 2022 | — | 17 330 | 18 687 | 9 |
Labour taxes per employee per month
763 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 419 585 | 55 535 | 245 843 | 369 106 | 336 151 | 7 |
| 2024 | 402 180 | 40 518 | 238 618 | 342 251 | 287 616 | 6 |
| 2023 | 366 182 | 65 072 | 206 892 | 438 508 | 407 098 | 6 |
| 2022 | 315 634 | 75 582 | 175 361 | 375 162 | 348 025 | 6 |
| 2021 | 338 495 | 87 189 | 182 393 | 354 630 | 328 443 | 7 |
| 2020 | 311 450 | 120 100 | 195 062 | 328 785 | 301 255 | 7 |
| 2019 | 392 807 | 90 714 | 189 675 | 206 448 | 181 155 | 8 |
| 2018 | — | — | — | — | — | 7 |
| 2017 | — | — | — | — | — | 6 |
| 2016 | — | — | — | — | — | 5 |
| 2015 | — | — | — | — | — | 7 |
| 2014 | — | — | — | — | — | 7 |
| 2013 | — | — | — | — | — | 7 |
| 2012 | — | — | — | — | — | 7 |
| 2011 | — | — | — | — | — | 7 |
| 2010 | — | — | — | — | — | 8 |
| 2009 | — | — | — | — | — | 8 |
| 2007 | — | — | — | — | — | 11 |
| 2006 | — | — | — | — | — | 12 |
| 2005 | — | — | — | — | — | 15 |
| 2004 | — | — | — | — | — | 15 |
| 2003 | — | — | — | — | — | 11 |
| 2002 | — | — | — | — | — | 11 |
| 2001 | — | — | — | — | — | 12 |
| 2000 | — | — | — | — | — | 12 |
| 1999 | — | — | — | — | — | 12 |
| 1998 | — | — | — | — | — | 7 |
| 1997 | — | — | — | — | — | 7 |
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
13.2 %
Net profit / revenue
Return on equity (ROE)
16.5 %
Net profit / equity
Return on assets (ROA)
15.0 %
Net profit / assets
Equity ratio
91.1 %
Equity / assets
Debt ratio
8.9 %
Liabilities / assets
Current ratio
8.27
Current assets / current liabilities
Revenue per employee
59 941 €
Revenue / average full-time employees
Labour cost per employee per month
2 927 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 2 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 24 May 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 10 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 21 Apr 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 5 Apr 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 7 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 Mar 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 300 000 EEK | aktsiaselts Hansapank | 10 Oct 1997 – in force |
Board
- Hervin JurnasBoard member · since 17 Feb 2015
- Jaanus TihanovBoard member · since 17 Feb 2015
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Hervinson OÜLegal person · 12798718 · 1 252 €
- J. Tihanov Consult OÜLegal person · 11537476 · 1 251 €
Owner in
- 100%
Beneficial owners
- Hervin JurnasIndirect ownership · since 31 Oct 2018
- Jaanus TihanovIndirect ownership · since 31 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 86231Dental practice care activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20007067 / 15 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20007067 / 14 22 Oct 2021 |
Amendment entry | In force 22 Oct 2021 |
||
| Ä 20007067 / M4 6 Oct 2021 |
Ruling to eliminate deficiencies | 5 Nov 2021 | Deficiencies eliminated 22 Oct 2021 |
|
| Ä 20007067 / 13 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20007067 / 12 6 Dec 2017 |
Amendment entry | In force 6 Dec 2017 |
||
| Ä 20007067 / 11 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20007067 / 10 17 Feb 2015 |
Amendment entry | In force 17 Feb 2015 |
||
| Ä 20007067 / M3 16 Sep 2011 |
Ruling to be served | 30 Sep 2011 | Deficiencies eliminated 12 Sep 2011 |
|
| Ä 20007067 / 9 9 Sep 2011 |
Transformation entry without a new registry card | In force 9 Sep 2011 |
||
| Ä 20007067 / M2 25 Aug 2011 |
Ruling to eliminate deficiencies | 25 Nov 2011 | In force 25 Aug 2011 |
|
| Ä 7067 / 8 27 Dec 2008 |
Deletion of activities from the registry card | In force 27 Dec 2008 |
||
| Ä 7067 / M1 27 Jun 2008 |
Ruling to be served | In force 4 Jul 2008 |
||
| Ä 7067 / 7 16 Dec 2005 |
Amendment entry | In force | ||
| K 8969 / 3 22 Nov 2005 |
Compliance with Commercial Code § 33 (7.1) | In force | ||
| K 8969 / 2 25 Jun 2003 |
Compliance with Commercial Code § 33 (7.1) | In force | ||
| Ä 7067 / 6 20 Jun 2003 |
Amendment entry | In force | ||
| Ä 7067 / 5 27 Mar 2002 |
Entry decision on the register’s own initiative | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data