F&B.ilus OÜ is a OÜ based in Männiku küla, registry code 16829172, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €18 339 and 1 employees.
Turnover
—
State taxes
1 217 €
↑ 28.5%vs Q2 2026
Labour taxes
1 291 €
↑ 26.2%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 employee1 291 €
above 81% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202518 339 €
above 69% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20250.0 %
above 30% 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: 1 291 € · +26.2% vs Q2 2026 · industry median 969 € · above 81% 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: 1 217 € · +28.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 217
1 291
1
Q2 2026
—
947
1 023
1
Q1 2026
—
855
915
1
Q4 2025
—
812
876
1
Q3 2025
—
812
856
1
Q2 2025
—
779
866
1
Q1 2025
—
—
—
1
Q3 2024
—
971
1 085
—
Q2 2024
—
1 009
1 127
1
Q1 2024
—
945
1 057
1
Q4 2023
—
272
306
1
Labour taxes per employee per month
430 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € 2025: 18 339 € · −16.5% vs 2024 · industry median 8 249 € · above 69% 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: 6 € · −71.4% vs 2024 · industry median 29 € · above 45% 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: 0.0 % · −0.1 pp vs the year before · industry median 1.5 % · above 30% 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: 2 422 € · +14.2% vs 2024Equity, € 2025: 127 € · +5.0% 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
18 339
6
7 576
2 422
127
1
2024
21 958
21
11 491
2 121
121
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
0.0 %
Net profit / revenue
Return on equity (ROE)
4.7 %
Net profit / equity
Return on assets (ROA)
0.2 %
Net profit / assets
Equity ratio
5.2 %
Equity / assets
Debt ratio
94.8 %
Liabilities / assets
Current ratio
8.21
Current assets / current liabilities
Revenue per employee
18 339 €
Revenue / average full-time employees
Labour cost per employee per month
631 €
Labour costs / employees / 12 months (incl. employer taxes)
