J.A.U.Grupp OÜ

Active Registry code 14292495 OÜ Rasina küla Registered 11 Jul 2017
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J.A.U.Grupp OÜ is a OÜ based in Rasina küla, registry code 14292495, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €12 835 and 1 employees.

Turnover
—
State taxes
546 €
↓ 24.5% vs Q2 2026
Labour taxes
581 €
↓ 24.8% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Labour taxes per employee 581 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 12 835 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 8.9 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 581 € · −24.8% vs Q2 2026 · industry median 969 € · above 27% of the industry
02004006008001 000Q4 2023 Company: 601 € Industry median: 734 €Q4·23Q1 2024 Company: 321 € Industry median: 769 €Q2 2024 Company: 707 € Industry median: 806 €Q2·24Q3 2024 Company: 738 € Industry median: 806 €Q4 2024 Company: 646 € Industry median: 806 €Q4·24Q1 2025 Company: 674 € Industry median: 863 €Q2 2025 Company: — Industry median: 899 €Q2·25Q3 2025 Company: — Industry median: 922 €Q4 2025 Company: 362 € Industry median: 903 €Q4·25Q1 2026 Company: 755 € Industry median: 921 €Q2 2026 Company: 773 € Industry median: 937 €Q2·26Q3 2026 Company: 581 € Industry median: 969 €Q3·2602004006008001 000Q4 2024 Company: 646 € Industry median: 806 €Q1 2025 Company: 674 € Industry median: 863 €Q1·25Q2 2025 Company: — Industry median: 899 €Q3 2025 Company: — Industry median: 922 €Q3·25Q4 2025 Company: 362 € Industry median: 903 €Q1 2026 Company: 755 € Industry median: 921 €Q1·26Q2 2026 Company: 773 € Industry median: 937 €Q3 2026 Company: 581 € Industry median: 969 €Q3·26
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 546 € · −24.5% vs Q2 2026
0200400600800Q4 2023 Company: 576 €Q4·23Q1 2024 Company: 301 €Q2 2024 Company: 661 €Q2·24Q3 2024 Company: 691 €Q4 2024 Company: 602 €Q4·24Q1 2025 Company: 631 €Q2 2025 Company: 783 €Q2·25Q3 2025 Company: 275 €Q4 2025 Company: 340 €Q4·25Q1 2026 Company: 711 €Q2 2026 Company: 723 €Q2·26Q3 2026 Company: 546 €Q3·260200400600800Q4 2024 Company: 602 €Q1 2025 Company: 631 €Q1·25Q2 2025 Company: 783 €Q3 2025 Company: 275 €Q3·25Q4 2025 Company: 340 €Q1 2026 Company: 711 €Q1·26Q2 2026 Company: 723 €Q3 2026 Company: 546 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 546 581 1
Q2 2026 — 723 773 1
Q1 2026 — 711 755 1
Q4 2025 — 340 362 1
Q3 2025 — 275 294 —
Q2 2025 — 783 834 —
Q1 2025 — 631 674 1
Q4 2024 — 602 646 1
Q3 2024 — 691 738 1
Q2 2024 — 661 707 1
Q1 2024 — 301 321 1
Q4 2023 — 576 601 1
Q3 2023 — 576 616 1
Q2 2023 — 540 604 1
Q1 2023 — 561 629 1
Q4 2022 — 321 362 1
Q3 2022 — 558 628 1
Q2 2022 — 556 627 1
Q1 2022 — 599 672 1
Labour taxes per employee per month
194 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 12 835 € · −3.1% vs 2024 · industry median 8 249 € · above 59% of the industry
05 00010 00015 0002018 Company: — Industry median: —20182019 Company: 9 196 € Industry median: 6 817 €20192020 Company: 9 464 € Industry median: 5 869 €20202021 Company: 9 854 € Industry median: 6 379 €20212022 Company: 10 595 € Industry median: 6 970 €20222023 Company: 11 319 € Industry median: 7 275 €20232024 Company: 13 247 € Industry median: 7 630 €20242025 Company: 12 835 € Industry median: 8 249 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 9 196 € Industry median: 6 817 €20192020 Company: 9 464 € Industry median: 5 869 €2021 Company: 9 854 € Industry median: 6 379 €20212022 Company: 10 595 € Industry median: 6 970 €2023 Company: 11 319 € Industry median: 7 275 €20232024 Company: 13 247 € Industry median: 7 630 €2025 Company: 12 835 € Industry median: 8 249 €2025
  • 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: 1 136 € · +270.1% vs 2024 · industry median 29 € · above 78% of the industry
-1 000-50005001 0001 5002018 Company: — Industry median: —20182019 Company: 42 € Industry median: 67 €20192020 Company: 34 € Industry median: 24 €20202021 Company: -49 € Industry median: 45 €20212022 Company: 36 € Industry median: 47 €20222023 Company: 938 € Industry median: 38 €20232024 Company: -668 € Industry median: 26 €20242025 Company: 1 136 € Industry median: 29 €2025-1 000-50005001 0001 5002018 Company: — Industry median: —2019 Company: 42 € Industry median: 67 €20192020 Company: 34 € Industry median: 24 €2021 Company: -49 € Industry median: 45 €20212022 Company: 36 € Industry median: 47 €2023 Company: 938 € Industry median: 38 €20232024 Company: -668 € Industry median: 26 €2025 Company: 1 136 € Industry median: 29 €2025
  • 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: 8.9 % · +13.9 pp vs the year before · industry median 1.5 % · above 72% of the industry
-10-505102018 Company: — Industry median: —20182019 Company: 0.5 % Industry median: 2.8 %20192020 Company: 0.4 % Industry median: 2.4 %20202021 Company: -0.5 % Industry median: 2.5 %20212022 Company: 0.3 % Industry median: 2.3 %20222023 Company: 8.3 % Industry median: 2.1 %20232024 Company: -5.0 % Industry median: 1.6 %20242025 Company: 8.9 % Industry median: 1.5 %2025-10-505102018 Company: — Industry median: —2019 Company: 0.5 % Industry median: 2.8 %20192020 Company: 0.4 % Industry median: 2.4 %2021 Company: -0.5 % Industry median: 2.5 %20212022 Company: 0.3 % Industry median: 2.3 %2023 Company: 8.3 % Industry median: 2.1 %20232024 Company: -5.0 % Industry median: 1.6 %2025 Company: 8.9 % Industry median: 1.5 %2025
  • 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: 2 695 € · +93.7% vs 2024
01 0002 0003 0002018 Company: —20182019 Company: 1 183 €20192020 Company: 1 216 €20202021 Company: 831 €20212022 Company: 791 €20222023 Company: 1 075 €20232024 Company: 1 391 €20242025 Company: 2 695 €202501 0002 0003 0002018 Company: —2019 Company: 1 183 €20192020 Company: 1 216 €2021 Company: 831 €20212022 Company: 791 €2023 Company: 1 075 €20232024 Company: 1 391 €2025 Company: 2 695 €2025
Equity, € 2025: 1 513 € · +301.3% vs 2024
05001 0001 5002 0002018 Company: —20182019 Company: 86 €20192020 Company: 120 €20202021 Company: 71 €20212022 Company: 107 €20222023 Company: 1 045 €20232024 Company: 377 €20242025 Company: 1 513 €202505001 0001 5002 0002018 Company: —2019 Company: 86 €20192020 Company: 120 €2021 Company: 71 €20212022 Company: 107 €2023 Company: 1 045 €20232024 Company: 377 €2025 Company: 1 513 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 12 835 1 136 8 363 2 695 1 513 1
2024 13 247 -668 10 702 1 391 377 1
2023 11 319 938 7 097 1 075 1 045 1
2022 10 595 36 7 807 791 107 1
2021 9 854 -49 7 730 831 71 1
2020 9 464 34 8 545 1 216 120 1
2019 9 196 42 7 305 1 183 86 1
2018 — — — — — 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
8.9 %
Net profit / revenue
Return on equity (ROE)
75.1 %
Net profit / equity
Return on assets (ROA)
42.2 %
Net profit / assets
Equity ratio
56.1 %
Equity / assets
Debt ratio
43.9 %
Liabilities / assets
Current ratio
2.28
Current assets / current liabilities
Revenue per employee
12 835 €
Revenue / average full-time employees
Labour cost per employee per month
697 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 4 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 13 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Sep 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 31 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 1 Nov 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96231Day spa, massage salons and sauna activities Main
Rulings
Number, date Title Deadline State Document
Ä 50060931 / 4
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50060931 / 3
14 Feb 2018
Amendment entry In force
14 Feb 2018
PDF
Ä 50060931 / 2
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50060931
11 Jul 2017
First entry In force
11 Jul 2017
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data