Liina massaaziteenused OÜ

Active Registry code 14121724 OÜ Põlva linn Registered 28 Sep 2016

Liina massaaziteenused OÜ is a OÜ based in Põlva linn, registry code 14121724, status: active. Main activity: Other beauty care and treatment activities. Its annual report for 2025 shows revenue of €14 043 and 0 employees.

Turnover

—

State taxes

114 €

↑ 0.0% vs Q2 2026

Labour taxes

130 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

Labour taxes per employee 130 €

above 7% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 14 043 €

above 61% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 63.0 %

above 98% 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: 130 € · +0.0% vs Q2 2026 · industry median 969 € · above 7% 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.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 114 € · +0.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	114	130	1
Q2 2026	—	114	130	1
Q1 2026	—	114	130	1
Q4 2025	—	153	173	1
Q3 2025	—	76	86	1
Q2 2025	—	114	130	1
Q1 2025	—	114	130	1
Q4 2024	—	114	130	1
Q3 2024	—	114	130	1
Q2 2024	—	115	130	1
Q1 2024	—	123	139	1
Q4 2023	—	114	130	1
Q3 2023	—	114	130	1
Q2 2023	—	114	130	1
Q1 2023	—	141	160	1
Q4 2022	—	154	175	1
Q3 2022	—	154	175	1
Q2 2022	—	154	175	1
Q1 2022	—	103	116	1

Labour taxes per employee per month

43 €

Q3 2026 · calculated from EMTA data

Financials by year

2017 – 2025

Revenue, € 2025: 14 043 € · +10.2% vs 2024 · industry median 8 249 € · above 61% 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: 8 844 € · +54.7% vs 2024 · industry median 29 € · above 93% 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: 63.0 % · +18.1 pp vs the year before · industry median 1.5 % · above 98% 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: 25 790 € · +47.4% vs 2024

Equity, € 2025: 25 592 € · +52.8% vs 2024

Employees 2025: 0 · industry median 1 · above 2% 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	14 043	8 844	1 854	25 790	25 592	0
2024	12 740	5 718	1 906	17 496	16 748	0
2023	5 358	-1 519	1 907	11 623	11 030	0
2022	10 053	2 178	2 498	13 158	12 550	0
2021	7 644	6 555	0	10 922	10 372	0
2020	525	4	0	3 817	3 817	0
2019	3 888	2 588	0	3 813	3 813	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	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

63.0 %

Net profit / revenue

Return on equity (ROE)

34.6 %

Net profit / equity

Return on assets (ROA)

34.3 %

Net profit / assets

Equity ratio

99.2 %

Equity / assets

Debt ratio

0.8 %

Liabilities / assets

Current ratio

130.25

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	4 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	8 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Sep 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Sep 2020	Company’s own	e-Äriregister

Board

Liina Lodjak
Board member · since 27 Sep 2022

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Liina Lodjak
Natural person · 2 500 €

100%

Beneficial owners

Liina Soidla
Direct ownership · since 29 Sep 2020

Founders and other persons

Liina Soidla
Founder · 2 500 € · 27 Sep 2016

Activities (EMTAK)

96229Other beauty care and treatment activities Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50038006 / 8 10 Feb 2026	Amendment entry		In force 10 Feb 2026	PDF
Ä 50038006 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 50038006 / 6 27 Sep 2022	Amendment entry		In force 27 Sep 2022	PDF
Ä 50038006 / 5 9 Feb 2021	Amendment entry		In force 9 Feb 2021	PDF
Ä 50038006 / 4 27 Mar 2020	Amendment entry		In force 27 Mar 2020	PDF
Ä 50038006 / M1 25 Mar 2020	Ruling to eliminate deficiencies	2 Apr 2020	Deficiencies eliminated 25 Mar 2020	PDF
Ä 50038006 / 3 20 Jan 2018	Amendment entry		In force 20 Jan 2018	PDF
Ä 50038006 / 2 12 Dec 2017	Amendment entry		In force 12 Dec 2017	PDF
Ä 50038006 28 Sep 2016	First entry		In force 28 Sep 2016	PDF

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