MJ Massaažistuudio OÜ is a OÜ based in Tartu linn, registry code 12613104, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €9 145 and 1 employees.
Turnover
—
State taxes
579 €
↓ 34.0%vs Q2 2026
Labour taxes
607 €
↓ 32.9%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 employee607 €
above 28% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 20259 145 €
above 52% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-0.9 %
above 25% 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: 607 € · −32.9% vs Q2 2026 · industry median 969 € · above 28% 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: 579 € · −34.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
579
607
1
Q2 2026
—
877
905
1
Q1 2026
—
855
883
1
Q4 2025
—
812
839
1
Q3 2025
—
812
839
1
Q2 2025
—
812
839
1
Q1 2025
—
780
808
1
Q4 2024
—
718
745
1
Q3 2024
—
718
745
1
Q2 2024
—
718
745
1
Q1 2024
—
694
721
1
Q4 2023
—
647
673
1
Q3 2023
—
647
673
1
Q2 2023
—
647
673
1
Q1 2023
—
624
650
1
Q4 2022
—
578
604
1
Q3 2022
—
578
604
1
Q2 2022
—
520
544
1
Q1 2022
—
578
604
1
Labour taxes per employee per month
202 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 9 145 € · +1.9% vs 2024 · industry median 8 249 € · above 52% 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: -78 € · −146.7% vs 2024 · industry median 29 € · above 25% 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: -0.9 % · −2.7 pp vs the year before · industry median 1.5 % · above 25% 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: 2 482 € · +7.5% vs 2024Equity, € 2025: 1 253 € · −5.9% 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
9 145
-78
5 779
2 482
1 253
1
2024
8 975
167
5 412
2 309
1 331
1
2023
8 525
119
5 008
1 904
1 344
1
2022
7 481
113
4 602
1 479
1 226
1
2021
7 120
51
4 471
1 543
1 113
1
2020
7 350
443
4 525
1 877
1 461
1
2019
6 985
75
4 229
1 405
1 019
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
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 2025
Net profit margin
-0.9 %
Net profit / revenue
Return on equity (ROE)
-6.2 %
Net profit / equity
Return on assets (ROA)
-3.1 %
Net profit / assets
Equity ratio
50.5 %
Equity / assets
Debt ratio
49.5 %
Liabilities / assets
Current ratio
2.02
Current assets / current liabilities
Revenue per employee
9 145 €
Revenue / average full-time employees
Labour cost per employee per month
482 €
Labour costs / employees / 12 months (incl. employer taxes)
