Boyko Beauty OÜ

Active Registry code 14788718 OÜ Tallinn Registered 26 Aug 2019
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Boyko Beauty OÜ is a OÜ based in Tallinn, registry code 14788718, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €19 848 and 1 employees.

Turnover
—
State taxes
359 €
↓ 72.1% vs Q2 2026
Labour taxes
400 €
↓ 72.0% vs Q2 2026
Employees
—

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

Position in the industry Personal service activities · EMTAK 96

  • Revenue · 2025 19 848 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 0.2 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q1 2026: 1 923 € · −5.7% vs Q4 2025 · industry median 921 € · above 93% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 796 € Industry median: 734 €Q4·23Q1 2024 Company: 825 € Industry median: 769 €Q2 2024 Company: 1 083 € Industry median: 806 €Q2·24Q3 2024 Company: 1 083 € Industry median: 806 €Q4 2024 Company: 877 € Industry median: 806 €Q4·24Q1 2025 Company: — Industry median: 863 €Q2 2025 Company: — Industry median: 899 €Q2·25Q3 2025 Company: 753 € Industry median: 922 €Q4 2025 Company: 2 039 € Industry median: 903 €Q4·25Q1 2026 Company: 1 923 € Industry median: 921 €Q2 2026 Company: — Industry median: 937 €Q2·26Q3 2026 Company: — Industry median: 969 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 877 € Industry median: 806 €Q1 2025 Company: — Industry median: 863 €Q1·25Q2 2025 Company: — Industry median: 899 €Q3 2025 Company: 753 € Industry median: 922 €Q3·25Q4 2025 Company: 2 039 € Industry median: 903 €Q1 2026 Company: 1 923 € 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 Q1 2026: 1 · +0.0% vs Q4 2025
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: —Q2 2025 Company: —Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 359 € · −72.1% vs Q2 2026
05001 0001 5002 000Q4 2023 Company: 711 €Q4·23Q1 2024 Company: 737 €Q2 2024 Company: 969 €Q2·24Q3 2024 Company: 969 €Q4 2024 Company: 782 €Q4·24Q1 2025 Company: 619 €Q2 2025 Company: 197 €Q2·25Q3 2025 Company: 689 €Q4 2025 Company: 1 863 €Q4·25Q1 2026 Company: 1 750 €Q2 2026 Company: 1 285 €Q2·26Q3 2026 Company: 359 €Q3·2605001 0001 5002 000Q4 2024 Company: 782 €Q1 2025 Company: 619 €Q1·25Q2 2025 Company: 197 €Q3 2025 Company: 689 €Q3·25Q4 2025 Company: 1 863 €Q1 2026 Company: 1 750 €Q1·26Q2 2026 Company: 1 285 €Q3 2026 Company: 359 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 359 400 —
Q2 2026 — 1 285 1 427 —
Q1 2026 — 1 750 1 923 1
Q4 2025 — 1 863 2 039 1
Q3 2025 — 689 753 1
Q2 2025 — 197 223 —
Q1 2025 — 619 695 —
Q4 2024 — 782 877 1
Q3 2024 — 969 1 083 1
Q2 2024 — 969 1 083 1
Q1 2024 — 737 825 1
Q4 2023 — 711 796 1
Q3 2023 — 554 628 1
Q2 2023 — 721 807 1
Q1 2023 — 824 919 1
Q4 2022 — 880 978 1
Q3 2022 — 726 812 1
Q2 2022 — 629 706 1
Q1 2022 — 481 538 1

Financials by year

2020 – 2025
Revenue, € 2025: 19 848 € · +9.5% vs 2024 · industry median 8 249 € · above 72% of the industry
05 00010 00015 00020 0002020 Company: 1 246 € Industry median: 5 869 €20202021 Company: 4 378 € Industry median: 6 379 €20212022 Company: 16 372 € Industry median: 6 970 €20222023 Company: 15 944 € Industry median: 7 275 €20232024 Company: 18 131 € Industry median: 7 630 €20242025 Company: 19 848 € Industry median: 8 249 €202505 00010 00015 00020 0002020 Company: 1 246 € Industry median: 5 869 €2021 Company: 4 378 € Industry median: 6 379 €20212022 Company: 16 372 € Industry median: 6 970 €2023 Company: 15 944 € Industry median: 7 275 €20232024 Company: 18 131 € Industry median: 7 630 €2025 Company: 19 848 € 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: 47 € · −63.0% vs 2024 · industry median 29 € · above 52% of the industry
01002003002020 Company: 297 € Industry median: 24 €20202021 Company: 8 € Industry median: 45 €20212022 Company: 4 € Industry median: 47 €20222023 Company: 20 € Industry median: 38 €20232024 Company: 127 € Industry median: 26 €20242025 Company: 47 € Industry median: 29 €202501002003002020 Company: 297 € Industry median: 24 €2021 Company: 8 € Industry median: 45 €20212022 Company: 4 € Industry median: 47 €2023 Company: 20 € Industry median: 38 €20232024 Company: 127 € Industry median: 26 €2025 Company: 47 € 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: 0.2 % · −0.5 pp vs the year before · industry median 1.5 % · above 36% of the industry
05101520252020 Company: 23.8 % Industry median: 2.4 %20202021 Company: 0.2 % Industry median: 2.5 %20212022 Company: 0.0 % Industry median: 2.3 %20222023 Company: 0.1 % Industry median: 2.1 %20232024 Company: 0.7 % Industry median: 1.6 %20242025 Company: 0.2 % Industry median: 1.5 %202505101520252020 Company: 23.8 % Industry median: 2.4 %2021 Company: 0.2 % Industry median: 2.5 %20212022 Company: 0.0 % Industry median: 2.3 %2023 Company: 0.1 % Industry median: 2.1 %20232024 Company: 0.7 % Industry median: 1.6 %2025 Company: 0.2 % 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: 5 336 € · +27.0% vs 2024
02 0004 0006 0002020 Company: 2 797 €20202021 Company: 3 721 €20212022 Company: 4 406 €20222023 Company: 4 091 €20232024 Company: 4 202 €20242025 Company: 5 336 €202502 0004 0006 0002020 Company: 2 797 €2021 Company: 3 721 €20212022 Company: 4 406 €2023 Company: 4 091 €20232024 Company: 4 202 €2025 Company: 5 336 €2025
Equity, € 2025: 3 004 € · +1.6% vs 2024
01 0002 0003 0004 0002020 Company: 2 797 €20202021 Company: 2 806 €20212022 Company: 2 810 €20222023 Company: 2 831 €20232024 Company: 2 957 €20242025 Company: 3 004 €202501 0002 0003 0004 0002020 Company: 2 797 €2021 Company: 2 806 €20212022 Company: 2 810 €2023 Company: 2 831 €20232024 Company: 2 957 €2025 Company: 3 004 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02020 Company: 0 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: 120250.00.20.40.60.81.02020 Company: 0 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 19 848 47 12 749 5 336 3 004 1
2024 18 131 127 12 643 4 202 2 957 1
2023 15 944 20 9 986 4 091 2 831 1
2022 16 372 4 11 196 4 406 2 810 1
2021 4 378 8 867 3 721 2 806 1
2020 1 246 297 0 2 797 2 797 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
0.2 %
Net profit / revenue
Return on equity (ROE)
1.6 %
Net profit / equity
Return on assets (ROA)
0.9 %
Net profit / assets
Equity ratio
56.3 %
Equity / assets
Debt ratio
43.7 %
Liabilities / assets
Current ratio
2.29
Current assets / current liabilities
Revenue per employee
19 848 €
Revenue / average full-time employees
Labour cost per employee per month
1 062 €
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 11 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 23 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 18 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 24 Mar 2022 Company’s own e-Äriregister
2020 26 Aug 2019 – 31 Dec 2020 24 May 2021 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 50126605 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50126605
26 Aug 2019
First entry In force
26 Aug 2019
PDF

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