Lia OÜ is a OÜ based in Tallinn, registry code 14168921, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €20 434 and 1 employees.
Turnover
—
State taxes
991 €
↑ 22.8%vs Q2 2026
Labour taxes
1 054 €
↑ 22.7%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 054 €
above 55% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202520 434 €
above 73% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20250.8 %
above 44% 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: 1 054 € · +22.7% vs Q2 2026 · industry median 969 € · above 55% 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: 991 € · +22.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
991
1 054
1
Q2 2026
—
807
859
1
Q1 2026
—
808
859
1
Q4 2025
—
1 044
1 110
1
Q3 2025
—
1 826
1 938
1
Q2 2025
—
1 632
1 734
2
Q1 2025
—
1 462
1 555
2
Q4 2024
—
1 450
1 545
2
Q3 2024
—
1 561
1 665
2
Q2 2024
—
1 546
1 650
2
Q1 2024
—
1 451
1 552
2
Q4 2023
—
1 252
1 342
2
Q3 2023
—
1 295
1 390
2
Q2 2023
—
1 095
1 175
2
Q1 2023
—
1 156
1 236
2
Q4 2022
—
1 228
1 309
2
Q3 2022
—
1 201
1 282
3
Q2 2022
—
1 447
1 562
3
Q1 2022
—
1 652
1 799
3
Labour taxes per employee per month
351 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 20 434 € · −8.1% vs 2024 · industry median 8 249 € · above 73% 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: 158 € · +852.4% vs 2024 · industry median 29 € · 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 margin, % 2025: 0.8 % · +0.9 pp vs the year before · industry median 1.5 % · above 44% 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: 4 605 € · +2.5% vs 2024Equity, € 2025: 2 785 € · +6.0% vs 2024Employees2025: 1 · −50.0% 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
20 434
158
17 536
4 605
2 785
1
2024
22 244
-21
18 303
4 494
2 627
2
2023
20 434
6
16 734
4 845
2 606
2
2022
21 201
88
15 558
4 209
2 600
2
2021
22 269
-508
18 046
5 034
2 512
2
2020
13 546
-82
7 525
3 901
3 020
1
2019
15 952
456
9 740
4 189
3 102
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
0.8 %
Net profit / revenue
Return on equity (ROE)
5.7 %
Net profit / equity
Return on assets (ROA)
3.4 %
Net profit / assets
Equity ratio
60.5 %
Equity / assets
Debt ratio
39.5 %
Liabilities / assets
Revenue per employee
20 434 €
Revenue / average full-time employees
Labour cost per employee per month
1 461 €
Labour costs / employees / 12 months (incl. employer taxes)
