osaühing MÄNDEL is a OÜ based in Männikuste küla, registry code 11102287, status: active. Main activity: Day spa, massage salons and sauna activities. According to EMTA, turnover for Q3 2026 was €3 372 with employees.
Turnover
3 372 €
↓ 9.4%vs Q2 2026
State taxes
218 €
↓ 51.3%vs Q2 2026
Labour taxes
143 €
↓ 28.5%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Turnover · Q3 20263 372 €
above 24% of companies
industry median 10 820 € · companies in the industry: 1 571
Revenue · 20259 543 €
above 53% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-7.5 %
above 15% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 372 € · −9.4% vs Q2 2026 · industry median 10 820 € · above 24% 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, € Q2 2026: 200 € · industry median 937 € · 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.
Revenue, € 2025: 9 543 € · −29.8% vs 2024 · industry median 8 249 € · above 53% 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: -717 € · +95.1% vs 2024 · industry median 29 € · above 15% 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: -7.5 % · +99.6 pp vs the year before · industry median 1.5 % · above 15% 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: 103 858 € · −16.4% vs 2024Equity, € 2025: 2 689 € · −21.1% vs 2024Employees2025: 1 · −50.0% 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
9 543
-717
16 451
103 858
2 689
1
2024
13 601
-14 573
20 469
124 239
3 406
2
2023
41 020
14 563
31 572
142 174
17 979
3
2022
3 560
-3 031
28 411
149 077
3 456
3
2021
38 972
-1 569
23 585
123 387
6 487
3
2020
45 730
-11 490
20 599
116 990
8 056
3
2019
40 294
-2 609
17 524
118 786
19 546
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
2
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
2
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2008
—
—
—
—
—
3
2007
—
—
—
—
—
2
2006
—
—
—
—
—
1
2005
—
—
—
—
—
1
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
-7.5 %
Net profit / revenue
Return on equity (ROE)
-26.7 %
Net profit / equity
Return on assets (ROA)
-0.7 %
Net profit / assets
Equity ratio
2.6 %
Equity / assets
Debt ratio
97.4 %
Liabilities / assets
Current ratio
0.02
Current assets / current liabilities
Revenue per employee
9 543 €
Revenue / average full-time employees
Labour cost per employee per month
1 371 €
Labour costs / employees / 12 months (incl. employer taxes)
