Lucrum OÜ is a OÜ based in Jõgeva linn, registry code 14252780, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €19 429 and 1 employees.
Turnover
—
State taxes
902 €
↑ 0.0%vs Q2 2026
Labour taxes
956 €
↑ 0.0%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 employee956 €
above 49% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202519 429 €
above 71% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20254.1 %
above 62% 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: 956 € · +0.0% vs Q2 2026 · industry median 969 € · 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 902 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
902
956
1
Q2 2026
—
902
956
1
Q1 2026
—
891
945
1
Q4 2025
—
867
921
1
Q3 2025
—
877
931
1
Q2 2025
—
847
991
1
Q1 2025
—
789
936
1
Q4 2024
—
718
804
1
Q3 2024
—
708
794
1
Q2 2024
—
718
804
1
Q1 2024
—
671
726
1
Q4 2023
—
647
687
1
Q3 2023
—
647
687
1
Q2 2023
—
647
687
1
Q1 2023
—
676
715
1
Q4 2022
—
732
771
1
Q3 2022
—
732
771
1
Q2 2022
—
732
771
1
Q1 2022
—
655
719
1
Labour taxes per employee per month
319 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 19 429 € · +2.6% 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: 795 € · +209.3% vs 2024 · industry median 29 € · 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.
Net profit margin, % 2025: 4.1 % · +2.7 pp vs the year before · industry median 1.5 % · above 62% 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: 8 265 € · +55.6% vs 2024Equity, € 2025: 4 910 € · +19.3% 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
19 429
795
12 375
8 265
4 910
1
2024
18 934
257
10 803
5 313
4 115
1
2023
19 302
-1 476
10 438
4 972
3 858
1
2022
22 321
-861
10 438
6 447
5 333
1
2021
18 775
2 121
9 372
7 202
6 194
1
2020
17 928
461
9 376
5 086
4 073
1
2019
16 113
1 147
8 677
4 592
3 601
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
4.1 %
Net profit / revenue
Return on equity (ROE)
16.2 %
Net profit / equity
Return on assets (ROA)
9.6 %
Net profit / assets
Equity ratio
59.4 %
Equity / assets
Debt ratio
40.6 %
Liabilities / assets
Current ratio
1.08
Current assets / current liabilities
Revenue per employee
19 429 €
Revenue / average full-time employees
Labour cost per employee per month
1 031 €
Labour costs / employees / 12 months (incl. employer taxes)
