Functional Body OÜ is a OÜ based in Veibri küla, registry code 14182074, status: active. Main activity: Other human health activities n.e.c.. Its annual report for 2025 shows revenue of €39 471 and 1 employees.
Turnover
—
State taxes
1 516 €
↑ 28.8%vs Q2 2026
Labour taxes
1 431 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Labour taxes per employee1 431 €
above 35% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 202539 471 €
above 61% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 20258.6 %
above 51% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 431 € · +0.0% vs Q2 2026 · industry median 2 177 € · above 35% of the industry
Company
Industry median
Industry: Human health 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: 1 516 € · +28.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 516
1 431
1
Q2 2026
—
1 177
1 431
1
Q1 2026
—
1 186
1 399
1
Q4 2025
—
1 204
1 336
1
Q3 2025
—
1 204
1 336
1
Q2 2025
—
1 204
1 336
1
Q1 2025
—
1 128
1 255
1
Q4 2024
—
969
1 083
1
Q3 2024
—
1 344
1 118
1
Q2 2024
—
969
1 083
1
Q1 2024
—
901
1 010
1
Q4 2023
—
765
863
1
Q3 2023
—
1 140
863
1
Q2 2023
—
765
863
1
Q1 2023
—
756
850
1
Q4 2022
—
737
824
1
Q3 2022
—
737
824
1
Q2 2022
—
737
824
1
Q1 2022
—
703
788
1
Labour taxes per employee per month
477 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 39 471 € · +11.4% vs 2024 · industry median 20 811 € · above 61% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 3 410 € · +1 067.8% vs 2024 · industry median 1 071 € · above 59% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 8.6 % · +7.8 pp vs the year before · industry median 8.3 % · above 51% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 14 536 € · +62.4% vs 2024Equity, € 2025: 11 191 € · +43.8% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Human health 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
39 471
3 410
16 142
14 536
11 191
1
2024
35 429
292
13 939
8 949
7 782
1
2023
26 746
474
10 863
10 012
10 012
1
2022
24 134
2 489
9 712
11 922
11 922
1
2021
19 520
194
9 494
12 415
9 433
1
2020
13 205
2 644
0
9 238
9 238
0
2019
11 331
1 642
0
6 394
6 394
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
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
8.6 %
Net profit / revenue
Return on equity (ROE)
30.5 %
Net profit / equity
Return on assets (ROA)
23.5 %
Net profit / assets
Equity ratio
77.0 %
Equity / assets
Debt ratio
23.0 %
Liabilities / assets
Current ratio
1.44
Current assets / current liabilities
Revenue per employee
39 471 €
Revenue / average full-time employees
Labour cost per employee per month
1 345 €
Labour costs / employees / 12 months (incl. employer taxes)
