OÜ Lakk ja Viil is a OÜ based in Kuressaare linn, registry code 12712007, status: active. Main activity: Beauty care and other beauty treatment activities. Its annual report for 2025 shows revenue of €8 932 and 1 employees.
Turnover
—
State taxes
1 002 €
↑ 0.0%vs Q2 2026
Labour taxes
1 120 €
↑ 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 employee1 120 €
above 64% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 20258 932 €
above 52% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20250.2 %
above 35% 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: 1 120 € · +0.0% vs Q2 2026 · industry median 969 € · above 64% 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: 1 002 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 002
1 120
1
Q2 2026
—
1 002
1 120
1
Q1 2026
—
834
912
1
Q4 2025
—
833
891
1
Q3 2025
—
833
891
1
Q2 2025
—
826
865
1
Q1 2025
—
787
843
1
Q4 2024
—
718
772
1
Q3 2024
—
718
772
1
Q2 2024
—
718
772
1
Q1 2024
—
671
721
1
Q4 2023
—
647
695
1
Q3 2023
—
647
695
1
Q2 2023
—
647
695
1
Q1 2023
—
647
694
1
Q4 2022
—
578
621
1
Q3 2022
—
491
533
1
Q2 2022
—
578
621
1
Q1 2022
—
578
618
1
Labour taxes per employee per month
373 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 8 932 € · −3.0% 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: 19 € · −93.6% vs 2024 · industry median 29 € · above 48% 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: 0.2 % · −3.0 pp vs the year before · industry median 1.5 % · above 35% 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: 5 049 € · +2.9% vs 2024Equity, € 2025: 3 981 € · +0.5% 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
8 932
19
8 212
5 049
3 981
1
2024
9 208
297
7 830
4 906
3 962
1
2023
7 836
-4
6 998
4 518
3 665
1
2022
7 635
130
6 239
4 519
3 669
1
2021
6 213
-322
5 845
4 231
3 539
1
2020
5 169
-224
5 247
4 539
3 875
1
2019
7 359
952
5 281
4 749
4 100
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
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
0.2 %
Net profit / revenue
Return on equity (ROE)
0.5 %
Net profit / equity
Return on assets (ROA)
0.4 %
Net profit / assets
Equity ratio
78.8 %
Equity / assets
Debt ratio
21.2 %
Liabilities / assets
Current ratio
4.30
Current assets / current liabilities
Revenue per employee
8 932 €
Revenue / average full-time employees
Labour cost per employee per month
684 €
Labour costs / employees / 12 months (incl. employer taxes)
