ByHand OÜ

Active Registry code 11489582 OÜ Viljandi linn Registered 8 Apr 2008
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ByHand OÜ is a OÜ based in Viljandi linn, registry code 11489582, status: active. Main activity: Beauty treatment services by a cosmetologist. According to EMTA, turnover for Q1 2024 was €57 with employees.

Turnover
57 €
↓ 99.2% vs Q4 2023
State taxes
—
Labour taxes
—
Employees
—

Q1 2024 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Turnover · Q1 2024 57 €
    industry median 9 587 € · companies in the industry: 1 485
  • Revenue · 2025 5 865 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 1.5 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q1 2022 – Q1 2024
Turnover, € Q1 2024: 57 € · −99.2% vs Q4 2023 · industry median 9 587 € · above 2% of the industry
05 00010 00015 00020 000Q1 2022 Company: 12 592 € Industry median: 8 514 €Q1·22Q2 2022 Company: 9 449 € Industry median: 10 042 €Q2·22Q3 2022 Company: 14 372 € Industry median: 10 281 €Q3·22Q4 2022 Company: 19 382 € Industry median: 9 903 €Q4·22Q1 2023 Company: 4 958 € Industry median: 9 569 €Q1·23Q2 2023 Company: 6 431 € Industry median: 10 437 €Q2·23Q3 2023 Company: 1 491 € Industry median: 10 640 €Q3·23Q4 2023 Company: 7 203 € Industry median: 10 113 €Q4·23Q1 2024 Company: 57 € Industry median: 9 587 €Q1·2405 00010 00015 00020 000Q2 2022 Company: 9 449 € Industry median: 10 042 €Q3 2022 Company: 14 372 € Industry median: 10 281 €Q3·22Q4 2022 Company: 19 382 € Industry median: 9 903 €Q1 2023 Company: 4 958 € Industry median: 9 569 €Q1·23Q2 2023 Company: 6 431 € Industry median: 10 437 €Q3 2023 Company: 1 491 € Industry median: 10 640 €Q3·23Q4 2023 Company: 7 203 € Industry median: 10 113 €Q1 2024 Company: 57 € Industry median: 9 587 €Q1·24
  • Company
  • Industry median

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

State taxes, € Q4 2023: 891 € · +450.0% vs Q3 2023
05001 0001 5002 000Q1 2022 Company: 1 620 €Q1·22Q2 2022 Company: 757 €Q2·22Q3 2022 Company: 1 028 €Q3·22Q4 2022 Company: 1 891 €Q4·22Q1 2023 Company: 378 €Q1·23Q2 2023 Company: 706 €Q2·23Q3 2023 Company: 162 €Q3·23Q4 2023 Company: 891 €Q4·23Q1 2024 Company: —Q1·2405001 0001 5002 000Q2 2022 Company: 757 €Q3 2022 Company: 1 028 €Q3·22Q4 2022 Company: 1 891 €Q1 2023 Company: 378 €Q1·23Q2 2023 Company: 706 €Q3 2023 Company: 162 €Q3·23Q4 2023 Company: 891 €Q1 2024 Company: —Q1·24
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q1 2024 57 — — —
Q4 2023 7 203 891 — —
Q3 2023 1 491 162 — —
Q2 2023 6 431 706 — —
Q1 2023 4 958 378 — —
Q4 2022 19 382 1 891 — —
Q3 2022 14 372 1 028 — —
Q2 2022 9 449 757 — —
Q1 2022 12 592 1 620 412 —

Financials by year

2016 – 2025
Revenue, € 2025: 5 865 € · +25.3% vs 2024 · industry median 8 249 € · above 44% of the industry
020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 38 780 € Industry median: 6 817 €20192020 Company: 30 054 € Industry median: 5 869 €20202021 Company: 50 765 € Industry median: 6 379 €20212022 Company: 32 945 € Industry median: 6 970 €20222023 Company: 15 603 € Industry median: 7 275 €20232024 Company: 4 682 € Industry median: 7 630 €20242025 Company: 5 865 € Industry median: 8 249 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 38 780 € Industry median: 6 817 €20192020 Company: 30 054 € Industry median: 5 869 €2021 Company: 50 765 € Industry median: 6 379 €20212022 Company: 32 945 € Industry median: 6 970 €2023 Company: 15 603 € Industry median: 7 275 €20232024 Company: 4 682 € Industry median: 7 630 €2025 Company: 5 865 € Industry median: 8 249 €2025
  • 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: 87 € · −58.6% vs 2024 · industry median 29 € · above 56% of the industry
-40 000-30 000-20 000-10 000010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 467 € Industry median: 67 €20192020 Company: -2 250 € Industry median: 24 €20202021 Company: 1 276 € Industry median: 45 €20212022 Company: -1 422 € Industry median: 47 €20222023 Company: -33 280 € Industry median: 38 €20232024 Company: 210 € Industry median: 26 €20242025 Company: 87 € Industry median: 29 €2025-40 000-30 000-20 000-10 000010 0002018 Company: — Industry median: —2019 Company: 467 € Industry median: 67 €20192020 Company: -2 250 € Industry median: 24 €2021 Company: 1 276 € Industry median: 45 €20212022 Company: -1 422 € Industry median: 47 €2023 Company: -33 280 € Industry median: 38 €20232024 Company: 210 € Industry median: 26 €2025 Company: 87 € Industry median: 29 €2025
  • 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: 1.5 % · −3.0 pp vs the year before · industry median 1.5 % · above 50% of the industry
-250-200-150-100-500502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.2 % Industry median: 2.8 %20192020 Company: -7.5 % Industry median: 2.4 %20202021 Company: 2.5 % Industry median: 2.5 %20212022 Company: -4.3 % Industry median: 2.3 %20222023 Company: -213.3 % Industry median: 2.1 %20232024 Company: 4.5 % Industry median: 1.6 %20242025 Company: 1.5 % Industry median: 1.5 %2025-250-200-150-100-500502018 Company: — Industry median: —2019 Company: 1.2 % Industry median: 2.8 %20192020 Company: -7.5 % Industry median: 2.4 %2021 Company: 2.5 % Industry median: 2.5 %20212022 Company: -4.3 % Industry median: 2.3 %2023 Company: -213.3 % Industry median: 2.1 %20232024 Company: 4.5 % Industry median: 1.6 %2025 Company: 1.5 % Industry median: 1.5 %2025
  • 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: 1 437 € · +6.1% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 27 125 €20192020 Company: 27 331 €20202021 Company: 31 206 €20212022 Company: 35 670 €20222023 Company: 1 181 €20232024 Company: 1 354 €20242025 Company: 1 437 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 27 125 €20192020 Company: 27 331 €2021 Company: 31 206 €20212022 Company: 35 670 €2023 Company: 1 181 €20232024 Company: 1 354 €2025 Company: 1 437 €2025
Equity, € 2025: 1 298 € · −3.9% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 282 €20192020 Company: 7 033 €20202021 Company: 9 362 €20212022 Company: 7 939 €20222023 Company: 1 139 €20232024 Company: 1 350 €20242025 Company: 1 298 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 9 282 €20192020 Company: 7 033 €2021 Company: 9 362 €20212022 Company: 7 939 €2023 Company: 1 139 €20232024 Company: 1 350 €2025 Company: 1 298 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 5 865 87 0 1 437 1 298 0
2024 4 682 210 0 1 354 1 350 0
2023 15 603 -33 280 0 1 181 1 139 0
2022 32 945 -1 422 777 35 670 7 939 1
2021 50 765 1 276 2 313 31 206 9 362 1
2020 30 054 -2 250 1 604 27 331 7 033 1
2019 38 780 467 1 980 27 125 9 282 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 2
2011 — — — — — 1
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 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
1.5 %
Net profit / revenue
Return on equity (ROE)
6.7 %
Net profit / equity
Return on assets (ROA)
6.1 %
Net profit / assets
Equity ratio
90.3 %
Equity / assets
Debt ratio
9.7 %
Liabilities / assets
Current ratio
10.15
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 8 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 10 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 14 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 13 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 24 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 96221Beauty treatment services by a cosmetologist Main
Rulings
Number, date Title Deadline State Document
Ä 10117494 / 12
20 Oct 2025
Amendment entry In force
20 Oct 2025
PDF
Ä 10117494 / 11
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10117494 / 10
13 Jun 2022
Amendment under Commercial Code § 525 (2) In force
13 Jun 2022
PDF
Ä 10117494 / 9
24 Jun 2020
Amendment entry In force
24 Jun 2020
PDF
Ä 10117494 / 8
18 Jun 2020
Amendment under Commercial Code § 525 (2) In force
18 Jun 2020
PDF
Ä 10117494 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10117494 / 6
30 Nov 2017
Amendment entry In force
30 Nov 2017
PDF
Ä 10117494 / 5
29 Jun 2017
Amendment entry In force
29 Jun 2017
PDF
Ä 10117494 / 4
8 Jun 2016
Amendment entry In force
8 Jun 2016
PDF
Ä 10117494 / 3
2 Nov 2012
Amendment under Commercial Code § 525 (2) In force
2 Nov 2012
PDF
Ä 10117494 / 2
18 Apr 2011
Amendment entry In force
18 Apr 2011
PDF
Ä 117494
8 Apr 2008
First entry In force
8 Apr 2008
PDF

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