Kristam OÜ is a OÜ based in Aruküla alevik, registry code 16083063, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €33 747 and 1 employees.
Turnover
—
State taxes
2 489 €
↑ 8.3%vs Q2 2026
Labour taxes
2 619 €
↑ 8.4%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Labour taxes per employee2 619 €
above 98% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202533 747 €
above 86% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20251.0 %
above 46% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 619 € · +8.4% vs Q2 2026 · industry median 969 € · above 98% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 2 489 € · +8.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
2 489
2 619
1
Q2 2026
—
2 298
2 416
1
Q1 2026
—
2 607
2 737
1
Q4 2025
—
2 096
2 199
1
Q3 2025
—
1 745
1 837
1
Q2 2025
—
1 419
1 500
1
Q1 2025
—
1 105
1 170
1
Q4 2024
—
904
963
1
Q3 2024
—
904
963
1
Q2 2024
—
904
963
1
Q1 2024
—
1 706
1 799
1
Q4 2023
—
1 075
1 142
1
Q3 2023
—
744
794
1
Q2 2023
—
981
1 044
1
Q1 2023
—
871
927
1
Q4 2022
—
727
774
1
Q3 2022
—
658
701
1
Q2 2022
—
452
484
1
Q1 2022
—
484
518
1
Labour taxes per employee per month
873 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € 2025: 33 747 € · +16.1% vs 2024 · industry median 8 249 € · above 86% of the industry
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: 328 € · −88.8% vs 2024 · industry median 29 € · above 67% of the industry
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: 1.0 % · −9.1 pp vs the year before · industry median 1.5 % · above 46% of the industry
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: 13 084 € · +6.6% vs 2024Equity, € 2025: 8 852 € · −0.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
33 747
328
20 119
13 084
8 852
1
2024
29 070
2 935
14 616
12 276
8 859
1
2023
28 142
1 204
14 809
9 140
5 924
1
2022
26 495
1 607
10 367
7 398
4 720
1
2021
15 650
583
2 522
7 295
3 083
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
1.0 %
Net profit / revenue
Return on equity (ROE)
3.7 %
Net profit / equity
Return on assets (ROA)
2.5 %
Net profit / assets
Equity ratio
67.7 %
Equity / assets
Debt ratio
32.3 %
Liabilities / assets
Current ratio
2.44
Current assets / current liabilities
Revenue per employee
34 522 €
Revenue / average full-time employees
Labour cost per employee per month
1 677 €
Labour costs / employees / 12 months (incl. employer taxes)
