Viljandi Massaaž OÜ is a OÜ based in Viljandi linn, registry code 12453853, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €12 848 and 1 employees.
Turnover
—
State taxes
1 089 €
↑ 50.0%vs Q2 2026
Labour taxes
1 157 €
↑ 50.1%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 employee1 157 €
above 70% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202512 848 €
above 59% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-0.1 %
above 29% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q3 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 157 € · +50.1% vs Q2 2026 · industry median 969 € · above 70% 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: 1 089 € · +50.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 089
1 157
1
Q2 2026
—
726
771
1
Q1 2026
—
340
362
1
Q4 2025
—
1 021
1 085
—
Q3 2025
—
340
362
1
Q1 2025
—
641
682
—
Q4 2024
—
602
642
1
Q3 2024
—
301
321
—
Q2 2024
—
301
321
1
Q1 2024
—
853
910
—
Q4 2023
—
753
806
1
Q3 2023
—
753
806
1
Q2 2023
—
753
806
1
Q1 2023
—
502
537
1
Q4 2022
—
734
781
—
Q3 2022
—
762
809
1
Q2 2022
—
734
781
1
Q1 2022
—
245
260
1
Labour taxes per employee per month
386 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 12 848 € · −4.0% vs 2024 · industry median 8 249 € · above 59% 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: -17 € · +66.0% vs 2024 · industry median 29 € · above 29% 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: -0.1 % · +0.2 pp vs the year before · industry median 1.5 % · above 29% 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: 2 526 € · +1.0% vs 2024Equity, € 2025: 2 164 € · −0.8% 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
12 848
-17
7 113
2 526
2 164
1
2024
13 383
-50
7 680
2 502
2 181
1
2023
12 283
-2 343
11 641
2 500
2 500
1
2022
14 911
76
8 921
4 574
2 500
1
2021
19 317
1 270
8 595
4 499
2 500
1
2020
13 985
895
8 595
3 461
2 500
1
2019
9 798
613
5 887
2 515
2 500
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
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
-0.1 %
Net profit / revenue
Return on equity (ROE)
-0.8 %
Net profit / equity
Return on assets (ROA)
-0.7 %
Net profit / assets
Equity ratio
85.7 %
Equity / assets
Debt ratio
14.3 %
Liabilities / assets
Current ratio
2.36
Current assets / current liabilities
Revenue per employee
12 848 €
Revenue / average full-time employees
Labour cost per employee per month
593 €
Labour costs / employees / 12 months (incl. employer taxes)
