JIVA SPA OÜ is a OÜ based in Haapsalu linn, registry code 14148290, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €25 256 and 1 employees.
Turnover
—
State taxes
811 €
↓ 42.7%vs Q2 2026
Labour taxes
867 €
↓ 42.2%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 employee867 €
above 39% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202525 256 €
above 79% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-5.9 %
above 17% 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: 867 € · −42.2% vs Q2 2026 · industry median 969 € · above 39% 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: 811 € · −42.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
811
867
1
Q2 2026
—
1 416
1 499
1
Q1 2026
—
903
962
1
Q4 2025
—
1 156
1 226
1
Q3 2025
—
869
926
1
Q2 2025
—
1 080
1 146
1
Q1 2025
—
1 247
1 344
1
Q4 2024
—
1 135
1 259
1
Q3 2024
—
875
982
1
Q2 2024
—
1 337
1 482
1
Q1 2024
—
1 146
1 276
1
Q4 2023
—
977
1 092
1
Q3 2023
—
1 563
1 705
1
Q2 2023
—
1 983
2 150
1
Q1 2023
—
2 204
1 541
1
Q4 2022
—
1 983
2 162
1
Q3 2022
—
1 936
1 574
1
Q2 2022
—
1 268
1 400
1
Q1 2022
—
1 268
1 400
1
Labour taxes per employee per month
289 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 25 256 € · +9.6% vs 2024 · industry median 8 249 € · above 79% 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: -1 478 € · −254.9% vs 2024 · industry median 29 € · above 10% 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: -5.9 % · −10.0 pp vs the year before · industry median 1.5 % · above 17% 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: 5 664 € · −22.9% vs 2024Equity, € 2025: 4 216 € · −26.0% 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
25 256
-1 478
14 966
5 664
4 216
1
2024
23 044
954
15 518
7 346
5 694
1
2023
30 776
3 950
16 884
6 195
4 740
1
2022
38 411
-294
17 417
6 040
4 286
1
2021
30 896
1 875
16 056
6 323
4 580
1
2020
24 673
446
13 637
5 510
3 705
1
2019
30 890
113
14 521
5 064
3 259
1
2018
—
—
—
—
—
1
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
-5.9 %
Net profit / revenue
Return on equity (ROE)
-35.1 %
Net profit / equity
Return on assets (ROA)
-26.1 %
Net profit / assets
Equity ratio
74.4 %
Equity / assets
Debt ratio
25.6 %
Liabilities / assets
Current ratio
3.64
Current assets / current liabilities
Revenue per employee
25 256 €
Revenue / average full-time employees
Labour cost per employee per month
1 247 €
Labour costs / employees / 12 months (incl. employer taxes)
