Liberty & D OÜ

Active Registry code 14592412 OÜ Maardu linn Registered 23 Oct 2018
Compare

Liberty & D OÜ is a OÜ based in Maardu linn, registry code 14592412, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €19 365 and 1 employees.

Turnover
—
State taxes
992 €
↑ 0.0% vs Q2 2026
Labour taxes
1 056 €
↑ 0.0% 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 1 056 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 19 365 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 0.8 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q1 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 056 € · +0.0% vs Q2 2026 · industry median 969 € · above 55% of the industry
02505007501 0001 250Q1 2024 Company: — Industry median: 769 €Q1·24Q2 2024 Company: 642 € Industry median: 806 €Q3 2024 Company: 963 € Industry median: 806 €Q3·24Q4 2024 Company: 963 € Industry median: 806 €Q1 2025 Company: 969 € Industry median: 863 €Q1·25Q2 2025 Company: 972 € Industry median: 899 €Q3 2025 Company: 972 € Industry median: 922 €Q3·25Q4 2025 Company: 972 € Industry median: 903 €Q1 2026 Company: 1 028 € Industry median: 921 €Q1·26Q2 2026 Company: 1 056 € Industry median: 937 €Q3 2026 Company: 1 056 € Industry median: 969 €Q3·2602505007501 0001 250Q4 2024 Company: 963 € Industry median: 806 €Q1 2025 Company: 969 € Industry median: 863 €Q1·25Q2 2025 Company: 972 € Industry median: 899 €Q3 2025 Company: 972 € Industry median: 922 €Q3·25Q4 2025 Company: 972 € Industry median: 903 €Q1 2026 Company: 1 028 € Industry median: 921 €Q1·26Q2 2026 Company: 1 056 € Industry median: 937 €Q3 2026 Company: 1 056 € 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
0.00.20.40.60.81.0Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 992 € · +0.0% vs Q2 2026
02004006008001 000Q1 2024 Company: —Q1·24Q2 2024 Company: 602 €Q3 2024 Company: 904 €Q3·24Q4 2024 Company: 904 €Q1 2025 Company: 910 €Q1·25Q2 2025 Company: 913 €Q3 2025 Company: 913 €Q3·25Q4 2025 Company: 913 €Q1 2026 Company: 966 €Q1·26Q2 2026 Company: 992 €Q3 2026 Company: 992 €Q3·2602004006008001 000Q4 2024 Company: 904 €Q1 2025 Company: 910 €Q1·25Q2 2025 Company: 913 €Q3 2025 Company: 913 €Q3·25Q4 2025 Company: 913 €Q1 2026 Company: 966 €Q1·26Q2 2026 Company: 992 €Q3 2026 Company: 992 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 992 1 056 1
Q2 2026 — 992 1 056 1
Q1 2026 — 966 1 028 1
Q4 2025 — 913 972 1
Q3 2025 — 913 972 1
Q2 2025 — 913 972 1
Q1 2025 — 910 969 1
Q4 2024 — 904 963 1
Q3 2024 — 904 963 1
Q2 2024 — 602 642 1
Q1 2024 — — — 1
Labour taxes per employee per month
352 €

Q3 2026 · calculated from EMTA data

Financials by year

2019 – 2025
Revenue, € 2025: 19 365 € · +19.8% vs 2024 · industry median 8 249 € · above 71% of the industry
05 00010 00015 00020 00025 0002019 Company: 22 857 € Industry median: 6 817 €20192020 Company: 12 586 € Industry median: 5 869 €20202021 Company: 10 814 € Industry median: 6 379 €20212022 Company: 13 309 € Industry median: 6 970 €20222023 Company: 16 743 € Industry median: 7 275 €20232024 Company: 16 170 € Industry median: 7 630 €20242025 Company: 19 365 € Industry median: 8 249 €202505 00010 00015 00020 00025 0002019 Company: 22 857 € Industry median: 6 817 €20192020 Company: 12 586 € Industry median: 5 869 €2021 Company: 10 814 € Industry median: 6 379 €20212022 Company: 13 309 € Industry median: 6 970 €2023 Company: 16 743 € Industry median: 7 275 €20232024 Company: 16 170 € Industry median: 7 630 €2025 Company: 19 365 € 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: 160 € · +106.4% vs 2024 · industry median 29 € · above 61% of the industry
-3 000-2 000-1 00001 0002 0003 0002019 Company: 513 € Industry median: 67 €20192020 Company: -148 € Industry median: 24 €20202021 Company: 383 € Industry median: 45 €20212022 Company: 978 € Industry median: 47 €20222023 Company: 2 019 € Industry median: 38 €20232024 Company: -2 508 € Industry median: 26 €20242025 Company: 160 € Industry median: 29 €2025-3 000-2 000-1 00001 0002 0003 0002019 Company: 513 € Industry median: 67 €20192020 Company: -148 € Industry median: 24 €2021 Company: 383 € Industry median: 45 €20212022 Company: 978 € Industry median: 47 €2023 Company: 2 019 € Industry median: 38 €20232024 Company: -2 508 € Industry median: 26 €2025 Company: 160 € 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: 0.8 % · +16.3 pp vs the year before · industry median 1.5 % · above 45% of the industry
-20-10010202019 Company: 2.2 % Industry median: 2.8 %20192020 Company: -1.2 % Industry median: 2.4 %20202021 Company: 3.5 % Industry median: 2.5 %20212022 Company: 7.3 % Industry median: 2.3 %20222023 Company: 12.1 % Industry median: 2.1 %20232024 Company: -15.5 % Industry median: 1.6 %20242025 Company: 0.8 % Industry median: 1.5 %2025-20-10010202019 Company: 2.2 % Industry median: 2.8 %20192020 Company: -1.2 % Industry median: 2.4 %2021 Company: 3.5 % Industry median: 2.5 %20212022 Company: 7.3 % Industry median: 2.3 %2023 Company: 12.1 % Industry median: 2.1 %20232024 Company: -15.5 % Industry median: 1.6 %2025 Company: 0.8 % 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: 7 737 € · +43.3% vs 2024
02 0004 0006 0008 0002019 Company: 3 013 €20192020 Company: 4 054 €20202021 Company: 3 942 €20212022 Company: 4 560 €20222023 Company: 6 690 €20232024 Company: 5 398 €20242025 Company: 7 737 €202502 0004 0006 0008 0002019 Company: 3 013 €20192020 Company: 4 054 €2021 Company: 3 942 €20212022 Company: 4 560 €2023 Company: 6 690 €20232024 Company: 5 398 €2025 Company: 7 737 €2025
Equity, € 2025: 2 850 € · +5.9% vs 2024
02 0004 0006 0002019 Company: 3 013 €20192020 Company: 2 865 €20202021 Company: 2 774 €20212022 Company: 3 392 €20222023 Company: 5 411 €20232024 Company: 2 690 €20242025 Company: 2 850 €202502 0004 0006 0002019 Company: 3 013 €20192020 Company: 2 865 €2021 Company: 2 774 €20212022 Company: 3 392 €2023 Company: 5 411 €20232024 Company: 2 690 €2025 Company: 2 850 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 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 19 365 160 13 166 7 737 2 850 1
2024 16 170 -2 508 10 934 5 398 2 690 1
2023 16 743 2 019 0 6 690 5 411 0
2022 13 309 978 0 4 560 3 392 0
2021 10 814 383 0 3 942 2 774 0
2020 12 586 -148 2 097 4 054 2 865 1
2019 22 857 513 0 3 013 3 013 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
0.8 %
Net profit / revenue
Return on equity (ROE)
5.6 %
Net profit / equity
Return on assets (ROA)
2.1 %
Net profit / assets
Equity ratio
36.8 %
Equity / assets
Debt ratio
63.2 %
Liabilities / assets
Current ratio
1.58
Current assets / current liabilities
Revenue per employee
19 365 €
Revenue / average full-time employees
Labour cost per employee per month
1 097 €
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 9 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 1 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 Jan 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 Apr 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 25 Jun 2021 Company’s own e-Äriregister
2019 1 Nov 2018 – 31 Dec 2019 1 Jun 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

Activities (EMTAK)

  • 96222Nail technician services Main
Rulings
Number, date Title Deadline State Document
Ä 50105424 / 3
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50105424 / M1
9 Jun 2020
Procedural ruling 9 Jul 2020 In force
9 Jun 2020
PDF
Ä 50105424 / 2
14 Jan 2019
Amendment entry In force
14 Jan 2019
PDF
Ä 50105424
23 Oct 2018
First entry In force
23 Oct 2018
PDF

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