OÜ E.Liivandi Hambaravi

Active Registry code 10320639 OÜ Võru linn Registered 20 Nov 1997

OÜ E.Liivandi Hambaravi is a OÜ based in Võru linn, registry code 10320639, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €57 762 and 1 employees.

Turnover

—

State taxes

1 096 €

↓ 82.2% vs Q1 2026

Labour taxes

1 004 €

↓ 84.5% vs Q1 2026

Employees

—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Human health activities · EMTAK 86

Revenue · 2025 57 762 €

above 66% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 -15.7 %

above 11% of companies

industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q3 2023 – Q2 2026

Labour taxes per employee, € Q4 2025: 2 258 € · −3.3% vs Q3 2025 · industry median 2 236 € · above 50% of the industry

Company
Industry median

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

Employees Q4 2025: 2 · +0.0% vs Q3 2025

State taxes, € Q2 2026: 1 096 € · −82.2% vs Q1 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q2 2026	—	1 096	1 004	—
Q1 2026	—	6 154	6 465	—
Q4 2025	—	4 443	4 516	2
Q3 2025	—	4 537	4 670	2
Q2 2025	—	4 899	4 789	2
Q1 2025	—	4 730	4 743	2
Q4 2024	—	4 623	4 650	2
Q3 2024	—	4 679	4 711	2
Q2 2024	—	4 623	4 650	2
Q1 2024	—	4 623	4 650	2
Q4 2023	—	4 623	4 650	2
Q3 2023	—	4 634	4 662	2
Q2 2023	—	4 623	4 650	2
Q1 2023	—	4 658	4 685	2
Q4 2022	—	4 716	4 742	2
Q3 2022	—	4 838	4 865	2
Q2 2022	—	4 716	4 742	2
Q1 2022	—	4 716	4 742	2

Financials by year

2016 – 2025

Revenue, € 2025: 57 762 € · −4.1% vs 2024 · industry median 20 811 € · above 66% of the industry

Company
Industry median

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

Net profit, € 2025: -9 046 € · +29.6% vs 2024 · industry median 1 071 € · above 5% of the industry

Company
Industry median

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

Net profit margin, % 2025: -15.7 % · +5.7 pp vs the year before · industry median 8.3 % · above 11% of the industry

Company
Industry median

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

Assets, € 2025: 18 418 € · −33.6% vs 2024

Equity, € 2025: 6 731 € · −57.3% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry

Company
Industry median

Industry: Human health 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	57 762	-9 046	46 704	18 418	6 731	1
2024	60 226	-12 845	46 689	27 737	15 777	1
2023	63 263	-10 897	46 590	40 464	28 622	1
2022	61 827	-13 255	46 613	51 718	39 519	1
2021	62 060	-13 621	48 666	64 848	52 774	2
2020	72 573	4 031	29 072	74 576	66 395	2
2019	62 730	14 439	32 400	70 285	62 539	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	4
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	4
1999	—	—	—	—	—	4
1998	—	—	—	—	—	4

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

-15.7 %

Net profit / revenue

Return on equity (ROE)

-134.4 %

Net profit / equity

Return on assets (ROA)

-49.1 %

Net profit / assets

Equity ratio

36.5 %

Equity / assets

Debt ratio

63.5 %

Liabilities / assets

Current ratio

1.41

Current assets / current liabilities

Revenue per employee

57 762 €

Revenue / average full-time employees

Labour cost per employee per month

3 892 €

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	11 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	16 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	4 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	5 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	19 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	13 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	21 May 2020	Company’s own	e-Äriregister

Board

Edith Liivand
Board member · since 20 Nov 1997

Right of representation

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

Owners

Edith Liivand
Natural person · 2 556 €

100%

Beneficial owners

Edith Liivand
Direct ownership · since 19 Oct 2018

Founders and other persons

Eda Mürk
Founder · 8 000 € · 20 Nov 1997
Edith Liivand
Founder · 12 000 € · 20 Nov 1997

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20009993 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20009993 / 8 8 Aug 2023	Amendment under Code of Civil Procedure § 595¹ (1)		In force 8 Aug 2023	PDF
Ä 20009993 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20009993 / 6 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20009993 / M3 12 May 2011	Ruling to eliminate deficiencies	12 Jun 2011	In force 12 May 2011	PDF
Ä 20009993 / 5 12 May 2011	Amendment entry		In force 12 May 2011	PDF
Ä 20009993 / 4 26 Mar 2010	Amendment entry		In force 26 Mar 2010	PDF
Ä 20009993 / M2 25 Mar 2010	Ruling to eliminate deficiencies	15 Apr 2010	In force 25 Mar 2010	PDF
Ä 9993 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 20 Dec 2008	PDF

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