Osaühing LIVA is a OÜ based in Valga linn, registry code 16225876, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €5 535 and 1 employees.
Turnover
—
State taxes
0 €
Labour taxes
21 €
↓ 32.3%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 employee21 €
above 2% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 20255 535 €
above 43% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-4.6 %
above 18% 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: 21 € · −32.3% vs Q2 2026 · industry median 969 € · above 2% 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.
Revenue, € 2025: 5 535 € · −22.6% vs 2024 · industry median 8 249 € · above 43% 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: -254 € · +52.4% vs 2024 · industry median 29 € · above 20% 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: -4.6 % · +2.9 pp vs the year before · industry median 1.5 % · above 18% 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: 761 € · −1.6% vs 2024Equity, € 2025: 751 € · −0.5% 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
5 535
-254
2 686
761
751
1
2024
7 155
-534
4 959
773
755
1
2023
7 085
-412
4 415
1 266
1 039
1
2022
5 930
-1 945
3 659
1 216
1 201
1
2021
815
2 646
0
2 896
2 896
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
-4.6 %
Net profit / revenue
Return on equity (ROE)
-33.8 %
Net profit / equity
Return on assets (ROA)
-33.4 %
Net profit / assets
Equity ratio
98.7 %
Equity / assets
Debt ratio
1.3 %
Liabilities / assets
Current ratio
48.00
Current assets / current liabilities
Revenue per employee
5 535 €
Revenue / average full-time employees
Labour cost per employee per month
224 €
Labour costs / employees / 12 months (incl. employer taxes)
