Osaühing Hesiva

Active Registry code 10312976 OÜ Tallinn Registered 12 Nov 1997

Osaühing Hesiva is a OÜ based in Tallinn, registry code 10312976, status: active. Main activity: Hairdressing and barber activities. According to EMTA, turnover for Q3 2026 was €117 325 with 10 employees.

Turnover

117 325 €

↓ 1.2% vs Q2 2026

State taxes

47 424 €

↑ 1.0% vs Q2 2026

Labour taxes

29 131 €

↑ 7.4% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

Turnover · Q3 2026 117 325 €

above 93% of companies

industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee 2 913 €

above 98% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 452 719 €

above 98% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 5.3 %

above 65% of companies

industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 117 325 € · −1.2% vs Q2 2026 · industry median 10 820 € · above 93% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 913 € · +7.4% vs Q2 2026 · industry median 969 € · above 98% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 10 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 47 424 € · +1.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	117 325	47 424	29 131	10
Q2 2026	118 703	46 968	27 134	10
Q1 2026	115 618	46 137	26 925	10
Q4 2025	114 894	48 914	30 081	9
Q3 2025	115 071	48 773	30 050	9
Q2 2025	114 742	44 459	26 819	9
Q1 2025	103 551	68 369	27 764	10
Q4 2024	101 514	38 357	24 764	9
Q3 2024	105 757	41 734	25 593	9
Q2 2024	108 268	41 399	25 089	9
Q1 2024	104 115	39 315	23 793	9
Q4 2023	95 778	35 776	23 617	9
Q3 2023	100 564	37 182	23 683	9
Q2 2023	98 591	34 166	21 361	9
Q1 2023	95 082	36 094	23 007	9
Q4 2022	91 096	34 508	22 681	9
Q3 2022	95 536	34 877	22 269	10
Q2 2022	93 262	30 575	20 096	10
Q1 2022	86 316	30 700	19 181	10

Labour taxes per employee per month

971 €

Turnover per employee in the quarter

11 733 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 452 719 € · +7.9% vs 2024 · industry median 8 249 € · above 98% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 23 980 € · +128.3% vs 2024 · industry median 29 € · above 98% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 5.3 % · +2.8 pp vs the year before · industry median 1.5 % · above 65% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 72 734 € · +6.0% vs 2024

Equity, € thousand 2025: 47 502 € · +101.9% vs 2024

Employees 2025: 10 · +0.0% vs 2024 · industry median 1 · above 98% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	452 719	23 980	272 132	72 734	47 502	10
2024	419 718	10 504	245 783	68 611	23 522	10
2023	392 585	21 855	230 303	135 088	113 018	10
2022	368 506	15 046	220 287	109 615	91 164	10
2021	328 912	11 053	192 668	94 132	76 118	10
2020	321 196	30 618	182 758	83 255	65 065	12
2019	363 337	9 542	214 523	58 956	34 447	12
2018	—	—	—	—	—	12
2017	—	—	—	—	—	12
2016	—	—	—	—	—	11
2015	—	—	—	—	—	12
2014	—	—	—	—	—	12
2013	—	—	—	—	—	13
2012	—	—	—	—	—	12
2011	—	—	—	—	—	12
2010	—	—	—	—	—	10
2009	—	—	—	—	—	0
2008	—	—	—	—	—	8
2007	—	—	—	—	—	7
2006	—	—	—	—	—	5
2005	—	—	—	—	—	6
2004	—	—	—	—	—	7
2003	—	—	—	—	—	6
2002	—	—	—	—	—	10
2001	—	—	—	—	—	12

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

5.3 %

Net profit / revenue

Return on equity (ROE)

50.5 %

Net profit / equity

Return on assets (ROA)

33.0 %

Net profit / assets

Equity ratio

65.3 %

Equity / assets

Debt ratio

34.7 %

Liabilities / assets

Current ratio

2.50

Current assets / current liabilities

Revenue per employee

45 272 €

Revenue / average full-time employees

Labour cost per employee per month

2 268 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	31 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	7 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	25 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	11 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Sep 2020	Company’s own	e-Äriregister

Board

Sille Herma
Board member · since 12 Nov 1997

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Sille Herma
Natural person · 2 556 €

100%

Activities (EMTAK)

96211Hairdressing and barber activities Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10020081 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10020081 / 9 6 Oct 2020	Amendment entry	In force 6 Oct 2020	PDF
Ä 10020081 / 8 8 Jan 2020	Amendment under Commercial Code § 525 (2)	In force 8 Jan 2020	PDF
Ä 10020081 / 7 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10020081 / 6 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10020081 / 5 14 Jan 2016	Amendment entry	In force 14 Jan 2016	PDF
Ä 10020081 / 4 28 Oct 2011	Amendment entry	In force 28 Oct 2011	PDF
Ä 20081 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 19 Dec 2008	PDF
Ä 20081 / 2 10 Nov 2008	Amendment entry	In force 10 Nov 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data