Simple Beauty OÜ

Active Registry code 17159058 OÜ Tartu linn Registered 20 Jan 2025

Simple Beauty OÜ is a OÜ based in Tartu linn, registry code 17159058, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €580 and 1 employees.

Turnover

—

State taxes

—

Labour taxes

—

Employees

±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

Revenue · 2025 580 €

above 26% of companies

industry median 8 249 € · companies in the industry: 9 950

Taxes and turnover

Q2 2025 – Q3 2026

Labour taxes per employee, € Q3 2025: 99 € · +405.1% vs Q2 2025 · industry median 922 € · above 6% 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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2025: 174 € · +383.3% vs Q2 2025

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	—	—	2
Q2 2026	—	—	—	2
Q1 2026	—	—	—	2
Q4 2025	—	—	—	2
Q3 2025	—	174	197	2
Q2 2025	—	36	39	2

Financials by year

2025 – 2025

Revenue, € 2025: 580 € · industry median 8 249 € · above 26% 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: -138 € · industry median 29 € · above 23% 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: 1 950 €

Equity, € 2025: 1 950 €

Employees 2025: 1 · 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	580	-138	794	1 950	1 950	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

-23.8 %

Net profit / revenue

Return on equity (ROE)

-7.1 %

Net profit / equity

Return on assets (ROA)

-7.1 %

Net profit / assets

Equity ratio

100.0 %

Equity / assets

Revenue per employee

580 €

Revenue / average full-time employees

Labour cost per employee per month

66 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	20 Jan 2025 – 31 Dec 2025	5 Jun 2026	Company’s own	e-Äriregister

Board

Liudmyla Boiko
Board member · since 20 Jan 2025
Yuliia Kozlova
Board member · since 20 Jan 2025

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Liudmyla Boiko
Natural person · 1 044 €

50%
Yuliia Kozlova
Natural person · 1 044 €

50%

Beneficial owners

Liudmyla Boiko
Member of a senior management body (management or supervisory board) · since 20 Jan 2025
Yuliia Kozlova
Member of a senior management body (management or supervisory board) · since 20 Jan 2025

Founders and other persons

Liudmyla Boiko
Founder · 15 € · 15 Jan 2025
Yuliia Kozlova
Founder · 15 € · 15 Jan 2025

Activities (EMTAK)

96222Nail technician services Main

Rulings 3

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50273531 / 2 10 Apr 2025	Amendment entry		In force 10 Apr 2025	PDF
Ä 50273531 20 Jan 2025	First entry		In force 20 Jan 2025	PDF
Ä 50273531 / M1 15 Jan 2025	Ruling to eliminate deficiencies	30 Jan 2025	Deficiencies eliminated 20 Jan 2025	PDF

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