SmileArt OÜ

Active Registry code 17006811 OÜ Tallinn Registered 11 Jun 2024
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SmileArt OÜ is a OÜ based in Tallinn, registry code 17006811, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €801 271 and 18 employees.

Turnover
—
State taxes
57 435 €
↑ 5.0% vs Q2 2026
Labour taxes
61 565 €
↑ 5.1% vs Q2 2026
Employees
24
±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 2 565 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 801 271 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 3.4 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q3 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 565 € · +5.1% vs Q2 2026 · industry median 2 177 € · above 56% of the industry
01 0002 0003 000Q3 2024 Company: 68 € Industry median: 2 205 €Q3·24Q4 2024 Company: 1 996 € Industry median: 2 146 €Q4·24Q1 2025 Company: 1 717 € Industry median: 2 257 €Q1·25Q2 2025 Company: 2 311 € Industry median: 2 253 €Q2·25Q3 2025 Company: 2 817 € Industry median: 2 267 €Q3·25Q4 2025 Company: 2 452 € Industry median: 2 236 €Q4·25Q1 2026 Company: 2 273 € Industry median: 2 195 €Q1·26Q2 2026 Company: 2 440 € Industry median: 2 159 €Q2·26Q3 2026 Company: 2 565 € Industry median: 2 177 €Q3·2601 0002 0003 000Q4 2024 Company: 1 996 € Industry median: 2 146 €Q1 2025 Company: 1 717 € Industry median: 2 257 €Q1·25Q2 2025 Company: 2 311 € Industry median: 2 253 €Q3 2025 Company: 2 817 € Industry median: 2 267 €Q3·25Q4 2025 Company: 2 452 € Industry median: 2 236 €Q1 2026 Company: 2 273 € Industry median: 2 195 €Q1·26Q2 2026 Company: 2 440 € Industry median: 2 159 €Q3 2026 Company: 2 565 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 24 · +0.0% vs Q2 2026
0510152025Q3 2024 Company: 11Q3·24Q4 2024 Company: 12Q4·24Q1 2025 Company: 15Q1·25Q2 2025 Company: 17Q2·25Q3 2025 Company: 17Q3·25Q4 2025 Company: 19Q4·25Q1 2026 Company: 20Q1·26Q2 2026 Company: 24Q2·26Q3 2026 Company: 24Q3·260510152025Q4 2024 Company: 12Q1 2025 Company: 15Q1·25Q2 2025 Company: 17Q3 2025 Company: 17Q3·25Q4 2025 Company: 19Q1 2026 Company: 20Q1·26Q2 2026 Company: 24Q3 2026 Company: 24Q3·26
State taxes, € Q3 2026: 57 435 € · +5.0% vs Q2 2026
020 00040 00060 000Q3 2024 Company: 703 €Q3·24Q4 2024 Company: 22 404 €Q4·24Q1 2025 Company: 24 133 €Q1·25Q2 2025 Company: 36 849 €Q2·25Q3 2025 Company: 44 941 €Q3·25Q4 2025 Company: 43 666 €Q4·25Q1 2026 Company: 42 587 €Q1·26Q2 2026 Company: 54 678 €Q2·26Q3 2026 Company: 57 435 €Q3·26020 00040 00060 000Q4 2024 Company: 22 404 €Q1 2025 Company: 24 133 €Q1·25Q2 2025 Company: 36 849 €Q3 2025 Company: 44 941 €Q3·25Q4 2025 Company: 43 666 €Q1 2026 Company: 42 587 €Q1·26Q2 2026 Company: 54 678 €Q3 2026 Company: 57 435 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 57 435 61 565 24
Q2 2026 — 54 678 58 569 24
Q1 2026 — 42 587 45 462 20
Q4 2025 — 43 666 46 587 19
Q3 2025 — 44 941 47 891 17
Q2 2025 — 36 849 39 287 17
Q1 2025 — 24 133 25 749 15
Q4 2024 — 22 404 23 954 12
Q3 2024 — 703 752 11
Labour taxes per employee per month
855 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € thousand 2025: 801 271 € · +339.4% vs 2024 · industry median 20 811 € · above 92% of the industry
02004006008001 0002024 Company: 182 342 € Industry median: 20 000 €20242025 Company: 801 271 € Industry median: 20 811 €202502004006008001 0002024 Company: 182 342 € Industry median: 20 000 €2025 Company: 801 271 € Industry median: 20 811 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 26 909 € · +30 478.4% vs 2024 · industry median 1 071 € · above 79% of the industry
010 00020 00030 0002024 Company: 88 € Industry median: 1 621 €20242025 Company: 26 909 € Industry median: 1 071 €2025010 00020 00030 0002024 Company: 88 € Industry median: 1 621 €2025 Company: 26 909 € Industry median: 1 071 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 3.4 % · +3.3 pp vs the year before · industry median 8.3 % · above 38% of the industry
035810132024 Company: 0.0 % Industry median: 10.7 %20242025 Company: 3.4 % Industry median: 8.3 %2025035810132024 Company: 0.0 % Industry median: 10.7 %2025 Company: 3.4 % Industry median: 8.3 %2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 161 180 € · +34.9% vs 2024
0501001502002024 Company: 119 443 €20242025 Company: 161 180 €20250501001502002024 Company: 119 443 €2025 Company: 161 180 €2025
Equity, € 2025: 29 498 € · +1 039.8% vs 2024
010 00020 00030 0002024 Company: 2 588 €20242025 Company: 29 498 €2025010 00020 00030 0002024 Company: 2 588 €2025 Company: 29 498 €2025
Employees 2025: 18 · +100.0% vs 2024 · industry median 2 · above 92% of the industry
051015202024 Company: 9 Industry median: 220242025 Company: 18 Industry median: 22025051015202024 Company: 9 Industry median: 22025 Company: 18 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 801 271 26 909 437 453 161 180 29 498 18
2024 182 342 88 122 719 119 443 2 588 9

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
3.4 %
Net profit / revenue
Return on equity (ROE)
91.2 %
Net profit / equity
Return on assets (ROA)
16.7 %
Net profit / assets
Equity ratio
18.3 %
Equity / assets
Debt ratio
81.7 %
Liabilities / assets
Current ratio
2.43
Current assets / current liabilities
Revenue per employee
44 515 €
Revenue / average full-time employees
Labour cost per employee per month
2 025 €
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 12 Mar 2026 Company’s own e-Äriregister
2024 11 Jun 2024 – 31 Dec 2024 13 Oct 2025 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
Rulings
Number, date Title Deadline State Document
Ä 50257147
11 Jun 2024
First entry In force
11 Jun 2024
PDF
Ä 50257147 / M1
10 Jun 2024
Ruling to eliminate deficiencies 10 Jul 2024 Deficiencies eliminated
11 Jun 2024
PDF

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