Ju.Liana OÜ is a OÜ based in Tallinn, registry code 14250152, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €19 474 and 1 employees.
Turnover
—
State taxes
1 131 €
↑ 8.9%vs Q2 2026
Labour taxes
1 201 €
↑ 8.7%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 201 €
above 75% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202519 474 €
above 71% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20251.4 %
above 49% 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: 1 201 € · +8.7% vs Q2 2026 · industry median 969 € · above 75% 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: 1 131 € · +8.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 131
1 201
1
Q2 2026
—
1 039
1 105
1
Q1 2026
—
1 013
1 077
1
Q4 2025
—
1 023
1 087
1
Q3 2025
—
1 023
1 087
1
Q2 2025
—
1 023
1 087
1
Q1 2025
—
954
1 015
1
Q4 2024
—
911
970
1
Q3 2024
—
911
970
1
Q2 2024
—
911
970
1
Q1 2024
—
861
918
1
Q4 2023
—
760
813
1
Q3 2023
—
760
813
1
Q2 2023
—
760
813
1
Q1 2023
—
703
751
1
Q4 2022
—
724
771
1
Q3 2022
—
737
824
1
Q2 2022
—
823
916
1
Q1 2022
—
720
804
1
Labour taxes per employee per month
400 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 19 474 € · +1.3% vs 2024 · industry median 8 249 € · above 71% 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: 270 € · −1.5% vs 2024 · industry median 29 € · above 65% 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: 1.4 % · −0.0 pp vs the year before · industry median 1.5 % · above 49% 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: 7 121 € · +6.3% vs 2024Equity, € 2025: 5 511 € · +5.2% 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
19 474
270
14 249
7 121
5 511
1
2024
19 231
274
13 247
6 699
5 241
1
2023
16 080
64
11 839
6 341
4 967
1
2022
14 336
81
10 765
5 997
4 903
1
2021
13 120
367
9 764
5 966
4 822
1
2020
12 626
730
6 896
5 519
4 455
1
2019
11 579
857
8 084
4 766
3 724
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
1.4 %
Net profit / revenue
Return on equity (ROE)
4.9 %
Net profit / equity
Return on assets (ROA)
3.8 %
Net profit / assets
Equity ratio
77.4 %
Equity / assets
Debt ratio
22.6 %
Liabilities / assets
Current ratio
3.91
Current assets / current liabilities
Revenue per employee
19 474 €
Revenue / average full-time employees
Labour cost per employee per month
1 187 €
Labour costs / employees / 12 months (incl. employer taxes)
