OÜ Hetkendale

Active Registry code 14900291 OÜ Tartu linn Registered 30 Jan 2020
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OÜ Hetkendale is a OÜ based in Tartu linn, registry code 14900291, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €17 783 and 1 employees.

Turnover
—
State taxes
937 €
↑ 0.0% vs Q2 2026
Labour taxes
1 045 €
↑ 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 1 045 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 17 783 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 0.3 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q1 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 045 € · +0.0% vs Q2 2026 · industry median 969 € · above 55% of the industry
02505007501 0001 250Q1 2024 Company: 334 € Industry median: 769 €Q1·24Q2 2024 Company: 1 002 € Industry median: 806 €Q3 2024 Company: 1 002 € Industry median: 806 €Q3·24Q4 2024 Company: 1 002 € Industry median: 806 €Q1 2025 Company: 1 007 € Industry median: 863 €Q1·25Q2 2025 Company: 931 € Industry median: 899 €Q3 2025 Company: 1 010 € Industry median: 922 €Q3·25Q4 2025 Company: 1 010 € Industry median: 903 €Q1 2026 Company: 1 033 € Industry median: 921 €Q1·26Q2 2026 Company: 1 045 € Industry median: 937 €Q3 2026 Company: 1 045 € Industry median: 969 €Q3·2602505007501 0001 250Q4 2024 Company: 1 002 € Industry median: 806 €Q1 2025 Company: 1 007 € Industry median: 863 €Q1·25Q2 2025 Company: 931 € Industry median: 899 €Q3 2025 Company: 1 010 € Industry median: 922 €Q3·25Q4 2025 Company: 1 010 € Industry median: 903 €Q1 2026 Company: 1 033 € Industry median: 921 €Q1·26Q2 2026 Company: 1 045 € Industry median: 937 €Q3 2026 Company: 1 045 € 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: 937 € · +0.0% vs Q2 2026
02004006008001 000Q1 2024 Company: 298 €Q1·24Q2 2024 Company: 894 €Q3 2024 Company: 894 €Q3·24Q4 2024 Company: 894 €Q1 2025 Company: 899 €Q1·25Q2 2025 Company: 830 €Q3 2025 Company: 902 €Q3·25Q4 2025 Company: 902 €Q1 2026 Company: 925 €Q1·26Q2 2026 Company: 937 €Q3 2026 Company: 937 €Q3·2602004006008001 000Q4 2024 Company: 894 €Q1 2025 Company: 899 €Q1·25Q2 2025 Company: 830 €Q3 2025 Company: 902 €Q3·25Q4 2025 Company: 902 €Q1 2026 Company: 925 €Q1·26Q2 2026 Company: 937 €Q3 2026 Company: 937 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 937 1 045 1
Q2 2026 — 937 1 045 1
Q1 2026 — 925 1 033 1
Q4 2025 — 902 1 010 1
Q3 2025 — 902 1 010 1
Q2 2025 — 830 931 1
Q1 2025 — 899 1 007 1
Q4 2024 — 894 1 002 1
Q3 2024 — 894 1 002 1
Q2 2024 — 894 1 002 1
Q1 2024 — 298 334 1
Labour taxes per employee per month
348 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € 2025: 17 783 € · +7.6% vs 2024 · industry median 8 249 € · above 68% of the industry
05 00010 00015 00020 0002020 Company: 3 632 € Industry median: 5 869 €20202021 Company: 5 940 € Industry median: 6 379 €20212022 Company: 5 940 € Industry median: 6 970 €20222023 Company: 7 732 € Industry median: 7 275 €20232024 Company: 16 525 € Industry median: 7 630 €20242025 Company: 17 783 € Industry median: 8 249 €202505 00010 00015 00020 0002020 Company: 3 632 € Industry median: 5 869 €2021 Company: 5 940 € Industry median: 6 379 €20212022 Company: 5 940 € Industry median: 6 970 €2023 Company: 7 732 € Industry median: 7 275 €20232024 Company: 16 525 € Industry median: 7 630 €2025 Company: 17 783 € 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: 61 € · +103.6% vs 2024 · industry median 29 € · above 54% of the industry
-2 000-1 00001 0002020 Company: 133 € Industry median: 24 €20202021 Company: 963 € Industry median: 45 €20212022 Company: 7 € Industry median: 47 €20222023 Company: 656 € Industry median: 38 €20232024 Company: -1 699 € Industry median: 26 €20242025 Company: 61 € Industry median: 29 €2025-2 000-1 00001 0002020 Company: 133 € Industry median: 24 €2021 Company: 963 € Industry median: 45 €20212022 Company: 7 € Industry median: 47 €2023 Company: 656 € Industry median: 38 €20232024 Company: -1 699 € Industry median: 26 €2025 Company: 61 € 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: 0.3 % · +10.6 pp vs the year before · industry median 1.5 % · above 38% of the industry
-20-10010202020 Company: 3.7 % Industry median: 2.4 %20202021 Company: 16.2 % Industry median: 2.5 %20212022 Company: 0.1 % Industry median: 2.3 %20222023 Company: 8.5 % Industry median: 2.1 %20232024 Company: -10.3 % Industry median: 1.6 %20242025 Company: 0.3 % Industry median: 1.5 %2025-20-10010202020 Company: 3.7 % Industry median: 2.4 %2021 Company: 16.2 % Industry median: 2.5 %20212022 Company: 0.1 % Industry median: 2.3 %2023 Company: 8.5 % Industry median: 2.1 %20232024 Company: -10.3 % Industry median: 1.6 %2025 Company: 0.3 % 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: 1 576 € · +5.8% vs 2024
05001 0001 5002 0002020 Company: 263 €20202021 Company: 1 096 €20212022 Company: 1 162 €20222023 Company: 1 758 €20232024 Company: 1 490 €20242025 Company: 1 576 €202505001 0001 5002 0002020 Company: 263 €2021 Company: 1 096 €20212022 Company: 1 162 €2023 Company: 1 758 €20232024 Company: 1 490 €2025 Company: 1 576 €2025
Equity, € 2025: 120 € · +103.4% vs 2024
05001 0001 5002 0002020 Company: 133 €20202021 Company: 1 096 €20212022 Company: 1 103 €20222023 Company: 1 758 €20232024 Company: 59 €20242025 Company: 120 €202505001 0001 5002 0002020 Company: 133 €2021 Company: 1 096 €20212022 Company: 1 103 €2023 Company: 1 758 €20232024 Company: 59 €2025 Company: 120 €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: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02020 Company: 0 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 17 783 61 13 036 1 576 120 1
2024 16 525 -1 699 13 165 1 490 59 1
2023 7 732 656 0 1 758 1 758 0
2022 5 940 7 0 1 162 1 103 0
2021 5 940 963 0 1 096 1 096 0
2020 3 632 133 0 263 133 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
0.3 %
Net profit / revenue
Return on equity (ROE)
50.8 %
Net profit / equity
Return on assets (ROA)
3.9 %
Net profit / assets
Equity ratio
7.6 %
Equity / assets
Debt ratio
92.4 %
Liabilities / assets
Current ratio
1.08
Current assets / current liabilities
Revenue per employee
17 783 €
Revenue / average full-time employees
Labour cost per employee per month
1 086 €
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 26 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 14 Jun 2022 Company’s own e-Äriregister
2020 30 Jan 2020 – 31 Dec 2020 30 Jun 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

  • Merlin Akel
    Member of a senior management body (management or supervisory board) · since 30 Jan 2020

Founders and other persons

Activities (EMTAK)

  • 96222Nail technician services Main
Rulings
Number, date Title Deadline State Document
Ä 50138617 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50138617
30 Jan 2020
First entry In force
30 Jan 2020
PDF

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