HM Teenused ja Konsultatsioonid OÜ

Active Registry code 12265850 OÜ Tallinn Registered 12 Apr 2012
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HM Teenused ja Konsultatsioonid OÜ is a OÜ based in Tallinn, registry code 12265850, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €18 088 and 1 employees.

Turnover
—
State taxes
584 €
↑ 0.0% vs Q2 2026
Labour taxes
627 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

  • Labour taxes per employee 627 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 18 088 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 15.5 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 627 € · +0.0% vs Q2 2026 · industry median 969 € · above 29% of the industry
02004006008001 000Q4 2023 Company: 627 € Industry median: 734 €Q4·23Q1 2024 Company: 627 € Industry median: 769 €Q2 2024 Company: 627 € Industry median: 806 €Q2·24Q3 2024 Company: 627 € Industry median: 806 €Q4 2024 Company: 418 € Industry median: 806 €Q4·24Q1 2025 Company: 627 € Industry median: 863 €Q2 2025 Company: 627 € Industry median: 899 €Q2·25Q3 2025 Company: 627 € Industry median: 922 €Q4 2025 Company: 627 € Industry median: 903 €Q4·25Q1 2026 Company: 627 € Industry median: 921 €Q2 2026 Company: 627 € Industry median: 937 €Q2·26Q3 2026 Company: 627 € Industry median: 969 €Q3·2602004006008001 000Q4 2024 Company: 418 € Industry median: 806 €Q1 2025 Company: 627 € Industry median: 863 €Q1·25Q2 2025 Company: 627 € Industry median: 899 €Q3 2025 Company: 627 € Industry median: 922 €Q3·25Q4 2025 Company: 627 € Industry median: 903 €Q1 2026 Company: 627 € Industry median: 921 €Q1·26Q2 2026 Company: 627 € Industry median: 937 €Q3 2026 Company: 627 € Industry median: 969 €Q3·26
  • 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 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 584 € · +0.0% vs Q2 2026
0200400600Q4 2023 Company: 585 €Q4·23Q1 2024 Company: 585 €Q2 2024 Company: 585 €Q2·24Q3 2024 Company: 584 €Q4 2024 Company: 390 €Q4·24Q1 2025 Company: 585 €Q2 2025 Company: 584 €Q2·25Q3 2025 Company: 584 €Q4 2025 Company: 584 €Q4·25Q1 2026 Company: 584 €Q2 2026 Company: 584 €Q2·26Q3 2026 Company: 584 €Q3·260200400600Q4 2024 Company: 390 €Q1 2025 Company: 585 €Q1·25Q2 2025 Company: 584 €Q3 2025 Company: 584 €Q3·25Q4 2025 Company: 584 €Q1 2026 Company: 584 €Q1·26Q2 2026 Company: 584 €Q3 2026 Company: 584 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 584 627 1
Q2 2026 — 584 627 1
Q1 2026 — 584 627 1
Q4 2025 — 584 627 1
Q3 2025 — 584 627 1
Q2 2025 — 584 627 1
Q1 2025 — 585 627 1
Q4 2024 — 390 418 1
Q3 2024 — 584 627 1
Q2 2024 — 585 627 1
Q1 2024 — 585 627 1
Q4 2023 — 585 627 1
Q3 2023 — 585 627 1
Q2 2023 — 914 968 1
Q1 2023 — 665 707 1
Q4 2022 — 489 520 1
Q3 2022 — 734 781 1
Q2 2022 — 734 781 1
Q1 2022 — 673 717 1
Labour taxes per employee per month
209 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 18 088 € · +17.2% vs 2024 · industry median 8 249 € · above 69% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21 152 € Industry median: 6 817 €20192020 Company: 15 980 € Industry median: 5 869 €20202021 Company: 21 484 € Industry median: 6 379 €20212022 Company: 20 510 € Industry median: 6 970 €20222023 Company: 20 736 € Industry median: 7 275 €20232024 Company: 15 428 € Industry median: 7 630 €20242025 Company: 18 088 € Industry median: 8 249 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 21 152 € Industry median: 6 817 €20192020 Company: 15 980 € Industry median: 5 869 €2021 Company: 21 484 € Industry median: 6 379 €20212022 Company: 20 510 € Industry median: 6 970 €2023 Company: 20 736 € Industry median: 7 275 €20232024 Company: 15 428 € Industry median: 7 630 €2025 Company: 18 088 € 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: 2 806 € · +2 405.4% vs 2024 · industry median 29 € · above 86% of the industry
01 0002 0003 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 681 € Industry median: 67 €20192020 Company: 301 € Industry median: 24 €20202021 Company: 791 € Industry median: 45 €20212022 Company: 2 301 € Industry median: 47 €20222023 Company: 1 128 € Industry median: 38 €20232024 Company: 112 € Industry median: 26 €20242025 Company: 2 806 € Industry median: 29 €202501 0002 0003 0002018 Company: — Industry median: —2019 Company: 681 € Industry median: 67 €20192020 Company: 301 € Industry median: 24 €2021 Company: 791 € Industry median: 45 €20212022 Company: 2 301 € Industry median: 47 €2023 Company: 1 128 € Industry median: 38 €20232024 Company: 112 € Industry median: 26 €2025 Company: 2 806 € 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: 15.5 % · +14.8 pp vs the year before · industry median 1.5 % · above 80% of the industry
051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.2 % Industry median: 2.8 %20192020 Company: 1.9 % Industry median: 2.4 %20202021 Company: 3.7 % Industry median: 2.5 %20212022 Company: 11.2 % Industry median: 2.3 %20222023 Company: 5.4 % Industry median: 2.1 %20232024 Company: 0.7 % Industry median: 1.6 %20242025 Company: 15.5 % Industry median: 1.5 %2025051015202018 Company: — Industry median: —2019 Company: 3.2 % Industry median: 2.8 %20192020 Company: 1.9 % Industry median: 2.4 %2021 Company: 3.7 % Industry median: 2.5 %20212022 Company: 11.2 % Industry median: 2.3 %2023 Company: 5.4 % Industry median: 2.1 %20232024 Company: 0.7 % Industry median: 1.6 %2025 Company: 15.5 % 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: 10 856 € · +1 446.4% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 815 €20192020 Company: 3 127 €20202021 Company: 3 112 €20212022 Company: 2 184 €20222023 Company: 1 459 €20232024 Company: 702 €20242025 Company: 10 856 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 3 815 €20192020 Company: 3 127 €2021 Company: 3 112 €20212022 Company: 2 184 €2023 Company: 1 459 €20232024 Company: 702 €2025 Company: 10 856 €2025
Equity, € 2025: 10 575 € · +9 342.0% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 565 €20192020 Company: 2 567 €20202021 Company: 2 691 €20212022 Company: 1 008 €20222023 Company: 228 €20232024 Company: 112 €20242025 Company: 10 575 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 2 565 €20192020 Company: 2 567 €2021 Company: 2 691 €20212022 Company: 1 008 €2023 Company: 228 €20232024 Company: 112 €2025 Company: 10 575 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 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: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 18 088 2 806 9 594 10 856 10 575 1
2024 15 428 112 8 795 702 112 1
2023 20 736 1 128 11 034 1 459 228 1
2022 20 510 2 301 9 587 2 184 1 008 1
2021 21 484 791 6 757 3 112 2 691 1
2020 15 980 301 4 986 3 127 2 567 1
2019 21 152 681 10 113 3 815 2 565 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 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
15.5 %
Net profit / revenue
Return on equity (ROE)
26.5 %
Net profit / equity
Return on assets (ROA)
25.8 %
Net profit / assets
Equity ratio
97.4 %
Equity / assets
Debt ratio
2.6 %
Liabilities / assets
Current ratio
38.63
Current assets / current liabilities
Revenue per employee
18 088 €
Revenue / average full-time employees
Labour cost per employee per month
800 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 8 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 11 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 12 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 13 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Apr 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96231Day spa, massage salons and sauna activities Main
  • 70201Business and other management consultancy activities
Rulings
Number, date Title Deadline State Document
Ä 10167867 / M6
9 Jul 2024
Warning of deletion from the register: annual report not filed 12 Oct 2024 Deficiencies eliminated
12 Aug 2024
PDF
Ä 10167867 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10167867 / 8
15 Dec 2022
Amendment entry In force
15 Dec 2022
PDF
Ä 10167867 / 7
1 Mar 2021
Amendment under Commercial Code § 525 (2) In force
1 Mar 2021
PDF
Ä 10167867 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10167867 / 5
2 Dec 2017
Amendment entry In force
2 Dec 2017
PDF
Ä 10167867 / 4
8 Sep 2016
Amendment entry In force
8 Sep 2016
PDF
Ä 10167867 / 3
22 Jul 2016
Amendment entry In force
22 Jul 2016
PDF
Ä 10167867 / M5
21 Jul 2016
Ruling to eliminate deficiencies 4 Aug 2016 Deficiencies eliminated
22 Jul 2016
PDF
Ä 10167867 / M4
12 Jul 2016
Ruling to eliminate deficiencies 27 Jul 2016 Deficiencies eliminated
22 Jul 2016
PDF
Ä 10167867 / M3
12 Oct 2015
Ruling to eliminate deficiencies in the annual report 11 Nov 2015 Deficiencies eliminated
31 Oct 2015
PDF
Ä 10167867 / 2
23 Apr 2015
Amendment entry In force
23 Apr 2015
PDF
Ä 10167867 / M2
19 Dec 2014
Warning of deletion published in Ametlikud Teadaanded In force
19 Dec 2014
PDF
Ä 10167867 / M1
18 Jun 2014
Warning of deletion from the register: annual report not filed 15 Dec 2014 Deficiencies eliminated
3 Jun 2015
PDF
Ä 10167867
12 Apr 2012
First entry In force
12 Apr 2012
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data