Aive Teeninduse Osaühing

In liquidation Registry code 11217332 OÜ Viraksaare küla Registered 15 Mar 2006
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Aive Teeninduse Osaühing is a OÜ based in Viraksaare küla, registry code 11217332, status: in liquidation. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €12 609 and 1 employees.

Turnover
—
State taxes
66 €
↓ 17.5% vs Q1 2026
Labour taxes
66 €
↓ 17.5% vs Q1 2026
Employees
—

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

Position in the industry Personal service activities · EMTAK 96

  • Revenue · 2025 12 609 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 -16.1 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q3 2023 – Q2 2026
Labour taxes per employee, € Q3 2025: 70 € · +62.8% vs Q2 2025 · industry median 922 € · above 2% of the industry
02004006008001 000Q3 2023 Company: 207 € Industry median: 734 €Q3·23Q4 2023 Company: 207 € Industry median: 734 €Q1 2024 Company: 207 € Industry median: 769 €Q1·24Q2 2024 Company: 207 € Industry median: 806 €Q3 2024 Company: 207 € Industry median: 806 €Q3·24Q4 2024 Company: 207 € Industry median: 806 €Q1 2025 Company: 154 € Industry median: 863 €Q1·25Q2 2025 Company: 43 € Industry median: 899 €Q3 2025 Company: 70 € Industry median: 922 €Q3·25Q4 2025 Company: — Industry median: 903 €Q1 2026 Company: — Industry median: 921 €Q1·26Q2 2026 Company: — Industry median: 937 €Q2·2602004006008001 000Q3 2024 Company: 207 € Industry median: 806 €Q4 2024 Company: 207 € Industry median: 806 €Q4·24Q1 2025 Company: 154 € Industry median: 863 €Q2 2025 Company: 43 € Industry median: 899 €Q2·25Q3 2025 Company: 70 € Industry median: 922 €Q4 2025 Company: — Industry median: 903 €Q4·25Q1 2026 Company: — Industry median: 921 €Q2 2026 Company: — Industry median: 937 €Q2·26
  • 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 2025: 1 · +0.0% vs Q2 2025
0.00.20.40.60.81.0Q3 2023 Company: 1Q3·23Q4 2023 Company: 1Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q2·260.00.20.40.60.81.0Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26
State taxes, € Q2 2026: 66 € · −17.5% vs Q1 2026
050100150200Q3 2023 Company: 198 €Q3·23Q4 2023 Company: 198 €Q1 2024 Company: 198 €Q1·24Q2 2024 Company: 198 €Q3 2024 Company: 198 €Q3·24Q4 2024 Company: 198 €Q1 2025 Company: 148 €Q1·25Q2 2025 Company: 41 €Q3 2025 Company: 68 €Q3·25Q4 2025 Company: 74 €Q1 2026 Company: 80 €Q1·26Q2 2026 Company: 66 €Q2·26050100150200Q3 2024 Company: 198 €Q4 2024 Company: 198 €Q4·24Q1 2025 Company: 148 €Q2 2025 Company: 41 €Q2·25Q3 2025 Company: 68 €Q4 2025 Company: 74 €Q4·25Q1 2026 Company: 80 €Q2 2026 Company: 66 €Q2·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2026 — 66 66 —
Q1 2026 — 80 80 —
Q4 2025 — 74 75 —
Q3 2025 — 68 70 1
Q2 2025 — 41 43 1
Q1 2025 — 148 154 1
Q4 2024 — 198 207 1
Q3 2024 — 198 207 1
Q2 2024 — 198 207 1
Q1 2024 — 198 207 1
Q4 2023 — 198 207 1
Q3 2023 — 198 207 1
Q2 2023 — 203 212 1
Q1 2023 — 198 207 1
Q4 2022 — 132 138 2
Q3 2022 — 132 138 2
Q2 2022 — 198 207 2
Q1 2022 — 66 69 2

Financials by year

2017 – 2026
Revenue, € 2025: 12 609 € · −5.6% vs 2024 · industry median 8 249 € · above 59% of the industry
05 00010 00015 0002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 7 231 € Industry median: 6 817 €20192020 Company: 6 763 € Industry median: 5 869 €20202021 Company: 8 358 € Industry median: 6 379 €20212022 Company: 10 680 € Industry median: 6 970 €20222023 Company: 12 157 € Industry median: 7 275 €20232024 Company: 13 355 € Industry median: 7 630 €20242025 Company: 12 609 € Industry median: 8 249 €20252026 Company: — Industry median: 6 346 €202605 00010 00015 0002019 Company: 7 231 € Industry median: 6 817 €2020 Company: 6 763 € Industry median: 5 869 €20202021 Company: 8 358 € Industry median: 6 379 €2022 Company: 10 680 € Industry median: 6 970 €20222023 Company: 12 157 € Industry median: 7 275 €2024 Company: 13 355 € Industry median: 7 630 €20242025 Company: 12 609 € Industry median: 8 249 €2026 Company: — Industry median: 6 346 €2026
  • 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: -2 033 € · −1 111.4% vs 2024 · industry median 29 € · above 9% of the industry
-3 000-2 000-1 00001 0002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 322 € Industry median: 67 €20192020 Company: 513 € Industry median: 24 €20202021 Company: 6 € Industry median: 45 €20212022 Company: 33 € Industry median: 47 €20222023 Company: 225 € Industry median: 38 €20232024 Company: 201 € Industry median: 26 €20242025 Company: -2 033 € Industry median: 29 €20252026 Company: — Industry median: 18 €2026-3 000-2 000-1 00001 0002019 Company: 322 € Industry median: 67 €2020 Company: 513 € Industry median: 24 €20202021 Company: 6 € Industry median: 45 €2022 Company: 33 € Industry median: 47 €20222023 Company: 225 € Industry median: 38 €2024 Company: 201 € Industry median: 26 €20242025 Company: -2 033 € Industry median: 29 €2026 Company: — Industry median: 18 €2026
  • 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: -16.1 % · −17.6 pp vs the year before · industry median 1.5 % · above 10% of the industry
-20-15-10-505102017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4.5 % Industry median: 2.8 %20192020 Company: 7.6 % Industry median: 2.4 %20202021 Company: 0.1 % Industry median: 2.5 %20212022 Company: 0.3 % Industry median: 2.3 %20222023 Company: 1.9 % Industry median: 2.1 %20232024 Company: 1.5 % Industry median: 1.6 %20242025 Company: -16.1 % Industry median: 1.5 %20252026 Company: — Industry median: 2.0 %2026-20-15-10-505102019 Company: 4.5 % Industry median: 2.8 %2020 Company: 7.6 % Industry median: 2.4 %20202021 Company: 0.1 % Industry median: 2.5 %2022 Company: 0.3 % Industry median: 2.3 %20222023 Company: 1.9 % Industry median: 2.1 %2024 Company: 1.5 % Industry median: 1.6 %20242025 Company: -16.1 % Industry median: 1.5 %2026 Company: — Industry median: 2.0 %2026
  • 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: 5 245 € · −5.4% vs 2024
02 0004 0006 0002017 Company: —20172018 Company: —20182019 Company: 5 711 €20192020 Company: 4 968 €20202021 Company: 5 089 €20212022 Company: 4 935 €20222023 Company: 5 267 €20232024 Company: 5 543 €20242025 Company: 5 245 €20252026 Company: —202602 0004 0006 0002019 Company: 5 711 €2020 Company: 4 968 €20202021 Company: 5 089 €2022 Company: 4 935 €20222023 Company: 5 267 €2024 Company: 5 543 €20242025 Company: 5 245 €2026 Company: —2026
Equity, € 2025: 3 173 € · −39.1% vs 2024
02 0004 0006 0002017 Company: —20172018 Company: —20182019 Company: 4 228 €20192020 Company: 4 741 €20202021 Company: 4 747 €20212022 Company: 4 780 €20222023 Company: 5 005 €20232024 Company: 5 206 €20242025 Company: 3 173 €20252026 Company: —202602 0004 0006 0002019 Company: 4 228 €2020 Company: 4 741 €20202021 Company: 4 747 €2022 Company: 4 780 €20222023 Company: 5 005 €2024 Company: 5 206 €20242025 Company: 3 173 €2026 Company: —2026
Employees 2026: 1 · +0.0% vs 2025 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120252026 Company: 1 Industry median: 120260.00.20.40.60.81.02019 Company: 0 Industry median: 12020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 12022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 12024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 12026 Company: 1 Industry median: 12026
  • 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
2026 — — — — — 1
2025 12 609 -2 033 595 5 245 3 173 1
2024 13 355 201 2 007 5 543 5 206 1
2023 12 157 225 2 020 5 267 5 005 1
2022 10 680 33 1 505 4 935 4 780 1
2021 8 358 6 0 5 089 4 747 0
2020 6 763 513 0 4 968 4 741 0
2019 7 231 322 0 5 711 4 228 0
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 1
2006 — — — — — 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
-16.1 %
Net profit / revenue
Return on equity (ROE)
-64.1 %
Net profit / equity
Return on assets (ROA)
-38.8 %
Net profit / assets
Equity ratio
60.5 %
Equity / assets
Debt ratio
39.5 %
Liabilities / assets
Current ratio
2.53
Current assets / current liabilities
Revenue per employee
12 609 €
Revenue / average full-time employees
Labour cost per employee per month
50 €
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 23 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 16 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 17 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 18 Jun 2020 Company’s own e-Äriregister

Board

Owners

  • Aive Nau
    Natural person · 2 556 €

Beneficial owners

  • Aive Nau
    Direct ownership · since 16 Dec 2018

Founders and other persons

  • Aive Nau
    Founder · 40 000 € · 3 Mar 2006
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96231Day spa, massage salons and sauna activities Main

History of changes

What Value Period
Status In liquidation 1 Jul 2026 – now
Status Active 15 Mar 2006 – now
Rulings
Number, date Title Deadline State Document
Ä 30031100 / 10
1 Jul 2026
Termination entry In force
1 Jul 2026
PDF
Ä 30031100 / 9
8 Jun 2026
Amendment entry In force
8 Jun 2026
PDF
Ä 30031100 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 30031100 / 7
5 Oct 2020
Amendment under Commercial Code § 525 (2) In force
5 Oct 2020
PDF
Ä 30031100 / 6
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30031100 / 5
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 30031100 / 4
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 30031100 / 3
2 Jan 2012
Amendment entry In force
2 Jan 2012
PDF
Ä 31100 / 2
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 31100
15 Mar 2006
First entry In force
15 Mar 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data