Layza Ilustuudio OÜ

Active Registry code 17033179 OÜ Tartu linn Registered 22 Jul 2024
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Layza Ilustuudio OÜ is a OÜ based in Tartu linn, registry code 17033179, status: active. Main activity: Other beauty care and treatment activities. Its annual report for 2025 shows revenue of €15 910 and 1 employees.

Turnover
—
State taxes
976 €
↑ 11.3% vs Q2 2026
Labour taxes
1 020 €
↑ 11.8% 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 1 020 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 15 910 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 4.8 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2025 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 020 € · +11.8% vs Q2 2026 · industry median 969 € · above 53% of the industry
02505007501 0001 250Q4 2025 Company: 339 € Industry median: 903 €Q4·25Q1 2026 Company: 947 € Industry median: 921 €Q1·26Q2 2026 Company: 912 € Industry median: 937 €Q2·26Q3 2026 Company: 1 020 € Industry median: 969 €Q3·2602505007501 0001 250Q4 2025 Company: 339 € Industry median: 903 €Q1 2026 Company: 947 € Industry median: 921 €Q1·26Q2 2026 Company: 912 € Industry median: 937 €Q3 2026 Company: 1 020 € 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
0.00.20.40.60.81.0Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 976 € · +11.3% vs Q2 2026
02004006008001 000Q4 2025 Company: 327 €Q4·25Q1 2026 Company: 912 €Q1·26Q2 2026 Company: 877 €Q2·26Q3 2026 Company: 976 €Q3·2602004006008001 000Q4 2025 Company: 327 €Q1 2026 Company: 912 €Q1·26Q2 2026 Company: 877 €Q3 2026 Company: 976 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 976 1 020 1
Q2 2026 — 877 912 1
Q1 2026 — 912 947 1
Q4 2025 — 327 339 1
Labour taxes per employee per month
340 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € 2025: 15 910 € · +161.9% vs 2024 · industry median 8 249 € · above 65% of the industry
05 00010 00015 00020 0002024 Company: 6 075 € Industry median: 7 630 €20242025 Company: 15 910 € Industry median: 8 249 €202505 00010 00015 00020 0002024 Company: 6 075 € Industry median: 7 630 €2025 Company: 15 910 € 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: 769 € · −20.2% vs 2024 · industry median 29 € · above 75% of the industry
02004006008001 0002024 Company: 964 € Industry median: 26 €20242025 Company: 769 € Industry median: 29 €202502004006008001 0002024 Company: 964 € Industry median: 26 €2025 Company: 769 € 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: 4.8 % · −11.0 pp vs the year before · industry median 1.5 % · above 64% of the industry
051015202024 Company: 15.9 % Industry median: 1.6 %20242025 Company: 4.8 % Industry median: 1.5 %2025051015202024 Company: 15.9 % Industry median: 1.6 %2025 Company: 4.8 % 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: 2 375 € · +93.1% vs 2024
05001 0001 5002 0002 5002024 Company: 1 230 €20242025 Company: 2 375 €202505001 0001 5002 0002 5002024 Company: 1 230 €2025 Company: 2 375 €2025
Equity, € 2025: 1 734 € · +79.7% vs 2024
05001 0001 5002 0002024 Company: 965 €20242025 Company: 1 734 €202505001 0001 5002 0002024 Company: 965 €2025 Company: 1 734 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02024 Company: 0 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02024 Company: 0 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 15 910 769 0 2 375 1 734 1
2024 6 075 964 0 1 230 965 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
4.8 %
Net profit / revenue
Return on equity (ROE)
44.3 %
Net profit / equity
Return on assets (ROA)
32.4 %
Net profit / assets
Equity ratio
73.0 %
Equity / assets
Debt ratio
27.0 %
Liabilities / assets
Current ratio
3.71
Current assets / current liabilities
Revenue per employee
15 910 €
Revenue / average full-time employees
Labour cost per employee per month
0 €
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 17 Apr 2026 Company’s own e-Äriregister
2024 22 Jul 2024 – 31 Dec 2024 14 Apr 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

Activities (EMTAK)

  • 96229Other beauty care and treatment activities Main

Rulings 1

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50260206
22 Jul 2024
 First entry In force
22 Jul 2024
 PDF

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