Osaühing FLING

Active Registry code 10993232 OÜ Tallinn Registered 5 Dec 2003

Osaühing FLING is a OÜ based in Tallinn, registry code 10993232, status: active. Main activity: Beauty treatment services by a cosmetologist. According to EMTA, turnover for Q3 2026 was €5 042 with 1 employees.

Turnover

5 042 €

↓ 27.3% vs Q2 2026

State taxes

1 935 €

↓ 17.0% vs Q2 2026

Labour taxes

1 157 €

↑ 3.0% 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 5 042 €

above 31% of companies

industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee 1 157 €

above 70% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 23 525 €

above 77% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 -5.7 %

above 17% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 5 042 € · −27.3% vs Q2 2026 · industry median 10 820 € · above 31% 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: 1 157 € · +3.0% vs Q2 2026 · industry median 969 € · above 70% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 935 € · −17.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	5 042	1 935	1 157	1
Q2 2026	6 936	2 331	1 123	1
Q1 2026	6 270	2 294	1 064	1
Q4 2025	5 386	2 048	1 085	1
Q3 2025	5 665	1 598	1 085	1
Q2 2025	7 153	2 358	1 085	1
Q1 2025	5 990	2 046	1 044	1
Q4 2024	4 380	1 531	963	1
Q3 2024	4 785	1 623	963	1
Q2 2024	5 531	1 674	963	1
Q1 2024	6 105	1 894	910	1
Q4 2023	7 180	1 874	806	1
Q3 2023	5 103	1 501	806	1
Q2 2023	5 570	1 263	806	1
Q1 2023	6 690	1 945	797	1
Q4 2022	7 070	1 769	781	1
Q3 2022	4 427	1 277	781	1
Q2 2022	6 275	1 578	781	1
Q1 2022	4 450	942	260	1

Labour taxes per employee per month

386 €

Turnover per employee in the quarter

5 042 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 23 525 € · +14.4% vs 2024 · industry median 8 249 € · above 77% 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: -1 338 € · +53.2% vs 2024 · industry median 29 € · above 11% 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: -5.7 % · +8.2 pp vs the year before · industry median 1.5 % · above 17% 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, € 2025: 56 410 € · −2.4% vs 2024

Equity, € 2025: 55 518 € · −2.4% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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	23 525	-1 338	14 226	56 410	55 518	1
2024	20 565	-2 859	13 166	57 787	56 856	1
2023	23 775	680	11 641	60 608	59 715	1
2022	23 515	1 657	9 626	59 972	59 035	1
2021	20 870	8 745	—	57 668	57 377	0
2020	16 987	8 937	—	48 962	48 632	0
2019	20 064	9 410	—	39 877	39 695	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	0
2004	—	—	—	—	—	0

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

-5.7 %

Net profit / revenue

Return on equity (ROE)

-2.4 %

Net profit / equity

Return on assets (ROA)

-2.4 %

Net profit / assets

Equity ratio

98.4 %

Equity / assets

Debt ratio

1.6 %

Liabilities / assets

Current ratio

63.24

Current assets / current liabilities

Revenue per employee

23 525 €

Revenue / average full-time employees

Labour cost per employee per month

1 186 €

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	18 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	10 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Feb 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	13 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	27 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	10 Mar 2020	Company’s own	e-Äriregister

Board

Maris Rätte
Board member · since 23 Jan 2004

Right of representation

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

Owners

Maris Rätte
Natural person · 40 000 €

100%

Beneficial owners

Maris Rätte
Direct ownership · since 28 Oct 2018

Founders and other persons

osaühing LIIVIKAS EKSPERT
Founder · 40 000 € · 5 Dec 2003

Activities (EMTAK)

96221Beauty treatment services by a cosmetologist Main

Rulings 16

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10076405 / 11 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10076405 / 10 18 Oct 2021	Amendment under Commercial Code § 525 (2)		In force 18 Oct 2021	PDF
Ä 10076405 / 9 6 Oct 2020	Amendment entry		In force 6 Oct 2020	PDF
Ä 10076405 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10076405 / 7 8 Nov 2017	Amendment entry		In force 8 Nov 2017	PDF
Ä 10076405 / 6 16 Sep 2016	Amendment entry		In force 16 Sep 2016	PDF
Ä 76405 / 5 12 Jan 2010	Amendment entry		In force 12 Jan 2010	PDF
Ä 76405 / M5 11 Dec 2009	Ruling to eliminate deficiencies	15 Jan 2010	In force 11 Dec 2009	PDF
Ä 76405 / 4 5 Jan 2009	Deletion of activities from the registry card		In force 5 Jan 2009	PDF
Ä 76405 / 3 15 Mar 2007	Amendment entry		In force 15 Mar 2007	PDF
Ä 76405 / M4 28 Sep 2006	Fine for not filing the report	27 Oct 2006	In force 14 Oct 2006	PDF
Ä 76405 / M3 28 Sep 2006	Fine for not filing the report	4 Nov 2006	In force 16 Oct 2006	PDF
Ä 76405 / M2 28 Sep 2006	Fine for not filing the report	4 Nov 2006	In force 16 Oct 2006	PDF
Ä 76405 / M1 1 Nov 2005	Ruling to be served		In force	PDF
Ä 76405 / 2 23 Jan 2004	Amendment entry		In force	PDF
Ä 76405 5 Dec 2003	First entry		In force	PDF

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