TOP Studio OÜ is a OÜ based in Paide linn, registry code 12694967, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €19 566 and 1 employees.
Turnover
—
State taxes
877 €
↑ 0.0%vs Q2 2026
Labour taxes
928 €
↑ 0.0%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 employee928 €
above 45% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202519 566 €
above 71% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20251.8 %
above 52% 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: 928 € · +0.0% vs Q2 2026 · industry median 969 € · above 45% 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: 877 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
877
928
1
Q2 2026
—
877
928
1
Q1 2026
—
855
905
1
Q4 2025
—
812
860
1
Q3 2025
—
812
860
1
Q2 2025
—
812
860
1
Q1 2025
—
749
795
1
Q4 2024
—
718
762
1
Q3 2024
—
99
106
1
Q2 2024
—
297
319
—
Q1 2024
—
350
375
1
Q4 2023
—
753
806
—
Q3 2023
—
753
806
1
Q2 2023
—
753
806
1
Q1 2023
—
740
789
1
Q4 2022
—
734
781
1
Q3 2022
—
734
781
1
Q2 2022
—
734
781
1
Q1 2022
—
660
704
1
Labour taxes per employee per month
309 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 19 566 € · +76.8% vs 2024 · industry median 8 249 € · above 71% 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: 351 € · −41.4% vs 2024 · industry median 29 € · above 67% 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: 1.8 % · −3.6 pp vs the year before · industry median 1.5 % · 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.
Assets, € 2025: 7 873 € · +37.2% vs 2024Equity, € 2025: 5 733 € · +6.5% 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
19 566
351
11 858
7 873
5 733
1
2024
11 067
599
5 444
5 740
5 382
1
2023
16 458
-416
11 546
5 052
4 783
1
2022
13 272
1 051
10 407
5 460
5 200
1
2021
3 800
1 289
3 041
5 371
4 149
1
2020
0
0
0
3 860
2 860
0
2019
0
0
0
3 860
2 860
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
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
1.8 %
Net profit / revenue
Return on equity (ROE)
6.1 %
Net profit / equity
Return on assets (ROA)
4.5 %
Net profit / assets
Equity ratio
72.8 %
Equity / assets
Debt ratio
27.2 %
Liabilities / assets
Revenue per employee
19 566 €
Revenue / average full-time employees
Labour cost per employee per month
988 €
Labour costs / employees / 12 months (incl. employer taxes)
