Osaühing BIARNI

Active Registry code 11498859 OÜ Tartu linn Registered 3 Jul 2008

Osaühing BIARNI is a OÜ based in Tartu linn, registry code 11498859, status: active. Main activity: Other human health activities n.e.c.. According to EMTA, turnover for Q3 2026 was €3 652 with employees.

Turnover

3 652 €

↓ 37.0% vs Q2 2026

State taxes

749 €

↓ 40.6% vs Q2 2026

Labour taxes

0 €

Employees

—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Human health activities · EMTAK 86

Turnover · Q3 2026 3 652 €

above 32% of companies

industry median 9 428 € · companies in the industry: 351
Revenue · 2025 18 681 €

above 48% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 32.8 %

above 80% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 3 652 € · −37.0% vs Q2 2026 · industry median 9 428 € · above 32% 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.

State taxes, € Q3 2026: 749 € · −40.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 652	749	—	—
Q2 2026	5 794	1 262	—	—
Q1 2026	4 584	948	—	—
Q4 2025	7 838	940	—	—
Q3 2025	3 923	599	—	—
Q2 2025	3 545	600	—	—
Q1 2025	3 999	772	—	—
Q4 2024	4 019	804	—	—
Q3 2024	2 753	381	—	—
Q2 2024	7 790	1 642	—	—
Q1 2024	5 383	1 024	—	—
Q4 2023	2 836	290	—	—
Q3 2023	3 438	536	—	—
Q2 2023	9 050	1 640	—	—
Q1 2023	5 105	800	—	—
Q4 2022	3 847	696	—	—
Q3 2022	3 457	515	—	—
Q2 2022	6 181	1 169	—	—
Q1 2022	2 563	436	—	—

Financials by year

2016 – 2025

Revenue, € 2025: 18 681 € · −10.2% vs 2024 · industry median 20 811 € · above 48% 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: 6 119 € · −46.5% vs 2024 · industry median 1 071 € · above 64% 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: 32.8 % · −22.3 pp vs the year before · industry median 8.3 % · above 80% 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: 72 492 € · +9.3% vs 2024

Equity, € 2025: 66 502 € · +10.1% vs 2024

Employees 2025: 0 · industry median 2 · above 2% 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, €
2025	18 681	6 119	0	72 492	66 502
2024	20 796	11 447	0	66 325	60 383
2023	18 895	11 180	0	54 763	48 936
2022	16 784	10 118	0	41 615	37 756
2021	15 209	11 453	0	31 229	27 638
2020	12 065	8 069	0	19 779	16 185
2019	200	-634	0	11 042	8 116
2018	—	—	—	—	—
2017	—	—	—	—	—
2016	—	—	—	—	—
2015	—	—	—	—	—
2014	—	—	—	—	—
2013	—	—	—	—	—
2012	—	—	—	—	—
2011	—	—	—	—	—
2010	—	—	—	—	—
2009	—	—	—	—	—
2008	—	—	—	—	—

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

32.8 %

Net profit / revenue

Return on equity (ROE)

9.2 %

Net profit / equity

Return on assets (ROA)

8.4 %

Net profit / assets

Equity ratio

91.7 %

Equity / assets

Debt ratio

8.3 %

Liabilities / assets

Current ratio

10.41

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	12 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	18 Sep 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	1 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	4 Dec 2020	Company’s own	e-Äriregister

Board

Tuuliki Hion
Board member · since 3 Jul 2008

Right of representation

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

Owners

Tuuliki Hion
Natural person · 2 556 €

100%

Beneficial owners

Tuuliki Hion
Direct ownership · since 30 Oct 2018

Founders and other persons

Tuuliki Hion
Founder · 40 000 € · 26 Jun 2008

Activities (EMTAK)

86992Other human health activities n.e.c. Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20041732 / M1 18 Sep 2025	Warning of a fine: annual report not filed	18 Oct 2025	Deficiencies eliminated 19 Sep 2025	PDF
Ä 20041732 / 7 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 20041732 / 6 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 20041732 / 5 19 Dec 2017	Amendment entry		In force 19 Dec 2017	PDF
Ä 20041732 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20041732 / 3 20 Mar 2015	Amendment under Commercial Code § 525 (2)		In force 20 Mar 2015	PDF
Ä 20041732 / 2 24 Oct 2011	Amendment entry		In force 24 Oct 2011	PDF
Ä 41732 2 Jul 2008	First entry		In force 3 Jul 2008	PDF

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