Body & Spirit OÜ

Active Registry code 12495395 OÜ Tallinn Registered 27 Jun 2013
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Body & Spirit OÜ is a OÜ based in Tallinn, registry code 12495395, status: active. Main activity: Day spa, massage salons and sauna activities. According to EMTA, turnover for Q2 2026 was €0 with employees.

Turnover
0 €
↓ 100.0% vs Q1 2026
State taxes
67 €
↑ 52.3% vs Q1 2026
Labour taxes
0 €
Employees
—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Revenue · 2026 11 113 €
    industry median 6 346 € · companies in the industry: 122
  • Net profit margin · 2026 78.8 %
    industry median 2.0 % · companies in the industry: 83

Taxes and turnover

Q3 2023 – Q2 2026
Turnover, € Q2 2026: 0 € · −100.0% vs Q1 2026 · industry median 10 309 € · above 2% of the industry
02 5005 0007 50010 00012 500Q3 2023 Company: 0 € Industry median: 10 640 €Q3·23Q4 2023 Company: 92 € Industry median: 10 113 €Q1 2024 Company: 380 € Industry median: 9 587 €Q1·24Q2 2024 Company: 370 € Industry median: 10 155 €Q3 2024 Company: 2 682 € Industry median: 10 861 €Q3·24Q4 2024 Company: 581 € Industry median: 10 724 €Q1 2025 Company: 0 € Industry median: 10 117 €Q1·25Q2 2025 Company: 0 € Industry median: 10 474 €Q3 2025 Company: 917 € Industry median: 10 767 €Q3·25Q4 2025 Company: 75 € Industry median: 10 574 €Q1 2026 Company: 181 € Industry median: 10 260 €Q1·26Q2 2026 Company: 0 € Industry median: 10 309 €Q2·2602 5005 0007 50010 00012 500Q3 2024 Company: 2 682 € Industry median: 10 861 €Q4 2024 Company: 581 € Industry median: 10 724 €Q4·24Q1 2025 Company: 0 € Industry median: 10 117 €Q2 2025 Company: 0 € Industry median: 10 474 €Q2·25Q3 2025 Company: 917 € Industry median: 10 767 €Q4 2025 Company: 75 € Industry median: 10 574 €Q4·25Q1 2026 Company: 181 € Industry median: 10 260 €Q2 2026 Company: 0 € Industry median: 10 309 €Q2·26
  • 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, € Q2 2026: 67 € · +52.3% vs Q1 2026
050100150200Q3 2023 Company: —Q3·23Q4 2023 Company: 12 €Q1 2024 Company: 60 €Q1·24Q2 2024 Company: 0 €Q3 2024 Company: 166 €Q3·24Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: 60 €Q3·25Q4 2025 Company: —Q1 2026 Company: 44 €Q1·26Q2 2026 Company: 67 €Q2·26050100150200Q3 2024 Company: 166 €Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: 60 €Q4 2025 Company: —Q4·25Q1 2026 Company: 44 €Q2 2026 Company: 67 €Q2·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2026 — 67 — —
Q1 2026 181 44 — —
Q4 2025 75 — — —
Q3 2025 917 60 — —
Q2 2025 — — — —
Q1 2025 — — — —
Q4 2024 581 — — —
Q3 2024 2 682 166 — —
Q2 2024 370 — — —
Q1 2024 380 60 — —
Q4 2023 92 12 — —
Q3 2023 — — — —
Q2 2023 167 33 — —
Q1 2023 250 1 — —
Q4 2022 204 15 — —
Q3 2022 921 — — —
Q2 2022 — — — —
Q1 2022 — — — —

Financials by year

2017 – 2026
Revenue, € 2026: 11 113 € · +355.6% vs 2025 · industry median 6 346 € · above 60% of the industry
02 5005 0007 50010 00012 5002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 6 817 €20192020 Company: 4 140 € Industry median: 5 869 €20202021 Company: 963 € Industry median: 6 379 €20212022 Company: 3 110 € Industry median: 6 970 €20222023 Company: 1 542 € Industry median: 7 275 €20232024 Company: 1 318 € Industry median: 7 630 €20242025 Company: 2 439 € Industry median: 8 249 €20252026 Company: 11 113 € Industry median: 6 346 €202602 5005 0007 50010 00012 5002019 Company: — Industry median: 6 817 €2020 Company: 4 140 € Industry median: 5 869 €20202021 Company: 963 € Industry median: 6 379 €2022 Company: 3 110 € Industry median: 6 970 €20222023 Company: 1 542 € Industry median: 7 275 €2024 Company: 1 318 € Industry median: 7 630 €20242025 Company: 2 439 € Industry median: 8 249 €2026 Company: 11 113 € Industry median: 6 346 €2026
  • 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, € 2026: 8 761 € · +355.6% vs 2025 · industry median 18 € · above 92% of the industry
-5 000-2 50002 5005 0007 50010 0002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 67 €20192020 Company: 2 771 € Industry median: 24 €20202021 Company: -1 774 € Industry median: 45 €20212022 Company: -1 019 € Industry median: 47 €20222023 Company: -1 011 € Industry median: 38 €20232024 Company: -2 105 € Industry median: 26 €20242025 Company: -3 427 € Industry median: 29 €20252026 Company: 8 761 € Industry median: 18 €2026-5 000-2 50002 5005 0007 50010 0002019 Company: — Industry median: 67 €2020 Company: 2 771 € Industry median: 24 €20202021 Company: -1 774 € Industry median: 45 €2022 Company: -1 019 € Industry median: 47 €20222023 Company: -1 011 € Industry median: 38 €2024 Company: -2 105 € Industry median: 26 €20242025 Company: -3 427 € Industry median: 29 €2026 Company: 8 761 € Industry median: 18 €2026
  • 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, % 2026: 78.8 % · +219.3 pp vs the year before · industry median 2.0 % · above 98% of the industry
-200-150-100-500501002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 2.8 %20192020 Company: 66.9 % Industry median: 2.4 %20202021 Company: — Industry median: 2.5 %20212022 Company: -32.8 % Industry median: 2.3 %20222023 Company: -65.6 % Industry median: 2.1 %20232024 Company: -159.7 % Industry median: 1.6 %20242025 Company: -140.5 % Industry median: 1.5 %20252026 Company: 78.8 % Industry median: 2.0 %2026-200-150-100-500501002019 Company: — Industry median: 2.8 %2020 Company: 66.9 % Industry median: 2.4 %20202021 Company: — Industry median: 2.5 %2022 Company: -32.8 % Industry median: 2.3 %20222023 Company: -65.6 % Industry median: 2.1 %2024 Company: -159.7 % Industry median: 1.6 %20242025 Company: -140.5 % Industry median: 1.5 %2026 Company: 78.8 % Industry median: 2.0 %2026
  • Company
  • Industry median

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

Assets, € 2026: 2 906 € · +20.5% vs 2025
01 0002 0003 0004 0002017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 3 448 €20202021 Company: 1 743 €20212022 Company: 3 455 €20222023 Company: 2 843 €20232024 Company: 2 307 €20242025 Company: 2 411 €20252026 Company: 2 906 €202601 0002 0003 0004 0002019 Company: —2020 Company: 3 448 €20202021 Company: 1 743 €2022 Company: 3 455 €20222023 Company: 2 843 €2024 Company: 2 307 €20242025 Company: 2 411 €2026 Company: 2 906 €2026
Equity, € 2026: 2 838 € · +147.9% vs 2025
-6 000-4 000-2 00002 0004 0002017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 3 448 €20202021 Company: 1 674 €20212022 Company: 619 €20222023 Company: -392 €20232024 Company: -2 496 €20242025 Company: -5 923 €20252026 Company: 2 838 €2026-6 000-4 000-2 00002 0004 0002019 Company: —2020 Company: 3 448 €20202021 Company: 1 674 €2022 Company: 619 €20222023 Company: -392 €2024 Company: -2 496 €20242025 Company: -5 923 €2026 Company: 2 838 €2026
Employees 2026: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120252026 Company: 0 Industry median: 120260.00.20.40.60.81.02019 Company: 0 Industry median: 12020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 12022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 12024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 12026 Company: 0 Industry median: 12026
  • 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
2026 11 113 8 761 0 2 906 2 838 0
2025 2 439 -3 427 0 2 411 -5 923 0
2024 1 318 -2 105 0 2 307 -2 496 0
2023 1 542 -1 011 0 2 843 -392 0
2022 3 110 -1 019 0 3 455 619 0
2021 963 -1 774 0 1 743 1 674 0
2020 4 140 2 771 0 3 448 3 448 0
2019 — — — — — 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 1
2014 — — — — — 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 2026

Net profit margin
78.8 %
Net profit / revenue
Return on equity (ROE)
308.7 %
Net profit / equity
Return on assets (ROA)
301.5 %
Net profit / assets
Equity ratio
97.7 %
Equity / assets
Debt ratio
2.3 %
Liabilities / assets
Current ratio
39.65
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jul 2025 – 30 Jun 2026 20 Jul 2026 Company’s own e-Äriregister
2024 1 Jul 2024 – 30 Jun 2025 5 Feb 2026 Company’s own e-Äriregister
2023 1 Jul 2023 – 30 Jun 2024 30 Dec 2024 Company’s own e-Äriregister
2022 1 Jul 2022 – 30 Jun 2023 26 Jul 2023 Company’s own e-Äriregister
2021 1 Jul 2021 – 30 Jun 2022 26 Sep 2022 Company’s own e-Äriregister
2020 1 Jul 2020 – 30 Jun 2021 11 Sep 2021 Company’s own e-Äriregister
2019 1 Jul 2019 – 30 Jun 2020 8 Dec 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)

  • 96231Day spa, massage salons and sauna activities Main

Rulings 8

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10184620 / 7
20 Jul 2026
 Amendment under Code of Civil Procedure § 595¹ (1) In force
20 Jul 2026
 PDF
Ä 10184620 / M1
6 Feb 2026
 Warning of compulsory dissolution: insufficient net assets 6 Aug 2026 Deficiencies eliminated
20 Jul 2026
 PDF
Ä 10184620 / 6
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 10184620 / 5
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 10184620 / 4
6 Dec 2017
 Amendment entry In force
6 Dec 2017
 PDF
Ä 10184620 / 3
8 Sep 2016
 Amendment under Commercial Code § 525 (2) In force
8 Sep 2016
 PDF
Ä 10184620 / 2
29 Aug 2016
 Amendment under Commercial Code § 525 (2) In force
29 Aug 2016
 PDF
Ä 10184620
27 Jun 2013
 First entry In force
27 Jun 2013
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data