HE GU OÜ is a OÜ based in Haapsalu linn, registry code 12595346, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €12 700 and 1 employees.
Turnover
—
State taxes
991 €
↑ 32.5%vs Q2 2026
Labour taxes
1 054 €
↑ 32.2%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 054 €
above 55% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202512 700 €
above 59% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20252.0 %
above 53% 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: 1 054 € · +32.2% vs Q2 2026 · industry median 969 € · above 55% 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: 991 € · +32.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
991
1 054
1
Q2 2026
—
748
797
1
Q1 2026
—
598
638
1
Q4 2025
—
913
972
1
Q3 2025
—
913
972
1
Q2 2025
—
394
421
1
Q1 2025
—
822
869
1
Q4 2024
—
502
537
1
Q3 2024
—
26
28
1
Q2 2024
—
27
28
—
Q4 2023
—
946
1 006
—
Q3 2023
—
647
695
1
Q2 2023
—
647
695
1
Q1 2023
—
639
683
1
Q4 2022
—
623
665
1
Q3 2022
—
623
665
1
Q2 2022
—
831
887
1
Q1 2022
—
415
443
1
Labour taxes per employee per month
351 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 12 700 € · +147.1% 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: 258 € · +322.4% vs 2024 · industry median 29 € · above 65% 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: 2.0 % · +4.3 pp vs the year before · industry median 1.5 % · above 53% 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: 4 193 € · +11.7% vs 2024Equity, € 2025: 2 772 € · +10.3% 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
12 700
258
11 037
4 193
2 772
1
2024
5 140
-116
4 094
3 753
2 514
1
2023
11 466
-11
9 511
2 630
2 630
1
2022
10 875
21
9 377
3 644
2 641
1
2021
5 200
111
3 907
3 624
2 621
1
2020
1 810
-642
1 462
4 037
2 510
0
2019
10 488
7
7 980
3 992
3 152
1
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
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
2.0 %
Net profit / revenue
Return on equity (ROE)
9.3 %
Net profit / equity
Return on assets (ROA)
6.2 %
Net profit / assets
Equity ratio
66.1 %
Equity / assets
Debt ratio
33.9 %
Liabilities / assets
Current ratio
2.95
Current assets / current liabilities
Revenue per employee
12 700 €
Revenue / average full-time employees
Labour cost per employee per month
920 €
Labour costs / employees / 12 months (incl. employer taxes)
