Eliiva OÜ

Active Registry code 14509279 OÜ Tartu linn Registered 18 Jun 2018
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Eliiva OÜ is a OÜ based in Tartu linn, registry code 14509279, status: active. Main activity: Beauty treatment services by a cosmetologist. Its annual report for 2025 shows revenue of €11 166 and 1 employees.

Turnover
—
State taxes
—
Labour taxes
—
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

  • Revenue · 2025 11 166 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 -7.8 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q3 2025 – Q3 2026
Labour taxes per employee, € Q1 2026: 440 € · −8.3% vs Q4 2025 · industry median 921 € · above 23% of the industry
02004006008001 000Q3 2025 Company: 235 € Industry median: 922 €Q3·25Q4 2025 Company: 480 € Industry median: 903 €Q4·25Q1 2026 Company: 440 € Industry median: 921 €Q1·26Q2 2026 Company: — Industry median: 937 €Q2·26Q3 2026 Company: — Industry median: 969 €Q3·2602004006008001 000Q3 2025 Company: 235 € Industry median: 922 €Q3·25Q4 2025 Company: 480 € Industry median: 903 €Q1 2026 Company: 440 € Industry median: 921 €Q1·26Q2 2026 Company: — Industry median: 937 €Q3 2026 Company: — 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
0.00.20.40.60.81.0Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q1 2026: 415 € · −7.4% vs Q4 2025
0100200300400500Q3 2025 Company: 219 €Q3·25Q4 2025 Company: 448 €Q4·25Q1 2026 Company: 415 €Q1·26Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260100200300400500Q3 2025 Company: 219 €Q3·25Q4 2025 Company: 448 €Q1 2026 Company: 415 €Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — — 1
Q2 2026 — — — 1
Q1 2026 — 415 440 1
Q4 2025 — 448 480 1
Q3 2025 — 219 235 1

Financials by year

2018 – 2025
Revenue, € 2025: 11 166 € · +2 558.6% vs 2024 · industry median 8 249 € · above 56% of the industry
02 5005 0007 50010 00012 5002018 Company: — Industry median: —20182019 Company: — Industry median: 6 817 €20192020 Company: 350 € Industry median: 5 869 €20202021 Company: 0 € Industry median: 6 379 €20212022 Company: 170 € Industry median: 6 970 €20222023 Company: 0 € Industry median: 7 275 €20232024 Company: 420 € Industry median: 7 630 €20242025 Company: 11 166 € Industry median: 8 249 €202502 5005 0007 50010 00012 5002018 Company: — Industry median: —2019 Company: — Industry median: 6 817 €20192020 Company: 350 € Industry median: 5 869 €2021 Company: 0 € Industry median: 6 379 €20212022 Company: 170 € Industry median: 6 970 €2023 Company: 0 € Industry median: 7 275 €20232024 Company: 420 € Industry median: 7 630 €2025 Company: 11 166 € 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: -873 € · −1 048.9% vs 2024 · industry median 29 € · above 14% of the industry
-1 000-750-500-25002502018 Company: — Industry median: —20182019 Company: — Industry median: 67 €20192020 Company: 138 € Industry median: 24 €20202021 Company: -337 € Industry median: 45 €20212022 Company: -163 € Industry median: 47 €20222023 Company: -201 € Industry median: 38 €20232024 Company: 92 € Industry median: 26 €20242025 Company: -873 € Industry median: 29 €2025-1 000-750-500-25002502018 Company: — Industry median: —2019 Company: — Industry median: 67 €20192020 Company: 138 € Industry median: 24 €2021 Company: -337 € Industry median: 45 €20212022 Company: -163 € Industry median: 47 €2023 Company: -201 € Industry median: 38 €20232024 Company: 92 € Industry median: 26 €2025 Company: -873 € 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: -7.8 % · industry median 1.5 % · above 15% of the industry
-10-8-5-30352018 Company: — Industry median: —20182019 Company: — Industry median: 2.8 %20192020 Company: — Industry median: 2.4 %20202021 Company: — Industry median: 2.5 %20212022 Company: — Industry median: 2.3 %20222023 Company: — Industry median: 2.1 %20232024 Company: — Industry median: 1.6 %20242025 Company: -7.8 % Industry median: 1.5 %2025-10-8-5-30352018 Company: — Industry median: —2019 Company: — Industry median: 2.8 %20192020 Company: — Industry median: 2.4 %2021 Company: — Industry median: 2.5 %20212022 Company: — Industry median: 2.3 %2023 Company: — Industry median: 2.1 %20232024 Company: — Industry median: 1.6 %2025 Company: -7.8 % 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: 2 548 € · +518.4% vs 2024
01 0002 0003 0002018 Company: —20182019 Company: —20192020 Company: 934 €20202021 Company: 734 €20212022 Company: 534 €20222023 Company: 333 €20232024 Company: 412 €20242025 Company: 2 548 €202501 0002 0003 0002018 Company: —2019 Company: —20192020 Company: 934 €2021 Company: 734 €20212022 Company: 534 €2023 Company: 333 €20232024 Company: 412 €2025 Company: 2 548 €2025
Equity, € 2025: 1 279 € · +467.5% vs 2024
-50005001 0001 5002018 Company: —20182019 Company: —20192020 Company: 261 €20202021 Company: -76 €20212022 Company: -239 €20222023 Company: -440 €20232024 Company: -348 €20242025 Company: 1 279 €2025-50005001 0001 5002018 Company: —2019 Company: —20192020 Company: 261 €2021 Company: -76 €20212022 Company: -239 €2023 Company: -440 €20232024 Company: -348 €2025 Company: 1 279 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 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 11 166 -873 4 098 2 548 1 279 1
2024 420 92 0 412 -348 0
2023 0 -201 0 333 -440 0
2022 170 -163 0 534 -239 0
2021 0 -337 0 734 -76 0
2020 350 138 0 934 261 0
2019 — — — — — 0
2018 — — — — — 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
-7.8 %
Net profit / revenue
Return on equity (ROE)
-68.3 %
Net profit / equity
Return on assets (ROA)
-34.3 %
Net profit / assets
Equity ratio
50.2 %
Equity / assets
Debt ratio
49.8 %
Liabilities / assets
Current ratio
2.01
Current assets / current liabilities
Revenue per employee
11 166 €
Revenue / average full-time employees
Labour cost per employee per month
342 €
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 13 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 8 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 10 May 2022 Company’s own e-Äriregister
2020 16 Jun 2020 – 31 Dec 2020 6 Jan 2022 Company’s own e-Äriregister
2019 16 Jun 2019 – 15 Jun 2020 9 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

  • Elis Liivaru
    Member of a senior management body (management or supervisory board) · since 9 Oct 2020

Founders and other persons

Activities (EMTAK)

  • 96221Beauty treatment services by a cosmetologist Main
  • 59209Production and distribution of other sound recordings (except music)
  • 85599Other education n.e.c.
Rulings
Number, date Title Deadline State Document
Ä 50096408 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50096408 / 2
29 Sep 2021
Amendment entry In force
29 Sep 2021
PDF
Ä 50096408
18 Jun 2018
First entry In force
18 Jun 2018
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data