V&D UPGRADE Usaldusühing is a UÜ based in Narva linn, registry code 12341350, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €13 800 and 1 employees.
Turnover
—
State taxes
233 €
↑ 17.1%vs Q2 2026
Labour taxes
243 €
↑ 14.1%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Labour taxes per employee243 €
above 13% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202513 800 €
above 61% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20252.7 %
above 57% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 243 € · +14.1% vs Q2 2026 · industry median 969 € · above 13% 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 233 € · +17.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
233
243
1
Q2 2026
—
199
213
1
Q1 2026
—
216
234
1
Q4 2025
—
216
234
1
Q3 2025
—
745
829
1
Q2 2025
—
1 009
1 126
1
Q1 2025
—
707
792
1
Q4 2024
—
894
1 002
1
Q3 2024
—
650
729
1
Q2 2024
—
894
1 002
1
Q1 2024
—
646
727
1
Q4 2023
—
625
740
1
Q3 2023
—
842
1 033
2
Q2 2023
—
594
753
2
Q1 2023
—
13
51
1
Q4 2022
—
26
58
1
Q3 2022
—
39
82
1
Q2 2022
—
26
60
1
Q1 2022
—
34
76
1
Labour taxes per employee per month
81 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 13 800 € · −24.9% vs 2024 · industry median 8 249 € · above 61% 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: 377 € · +161.8% vs 2024 · industry median 29 € · above 68% 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: 2.7 % · +1.9 pp vs the year before · industry median 1.5 % · above 57% 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, € 2025: 1 705 € · +47.1% vs 2024Equity, € 2025: 1 190 € · +46.4% vs 2024Employees2025: 1 · +0.0% 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
13 800
377
8 409
1 705
1 190
1
2024
18 381
144
11 771
1 159
813
1
2023
20 650
-358
14 233
952
669
2
2022
10 418
199
3 555
1 055
1 027
1
2021
6 216
55
1 210
839
818
1
2020
5 082
123
0
990
763
0
2019
4 575
32
0
759
640
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
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
2.7 %
Net profit / revenue
Return on equity (ROE)
31.7 %
Net profit / equity
Return on assets (ROA)
22.1 %
Net profit / assets
Equity ratio
69.8 %
Equity / assets
Debt ratio
30.2 %
Liabilities / assets
Current ratio
3.31
Current assets / current liabilities
Revenue per employee
13 800 €
Revenue / average full-time employees
Labour cost per employee per month
701 €
Labour costs / employees / 12 months (incl. employer taxes)
