Osaühing Iluteeninduse koolitus

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	27.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	27.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	21.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	22.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	27.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	30.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	26.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	23.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	28.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	29.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	26.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	22.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	25.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	29.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	25.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	18.04.2008	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.06.2006	Valid	PDF
2004	26.11.2003 – 31.12.2004	30.06.2005	Valid	PDF

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Tax debt Reports Declarations Court decisions2 Official announcements–TTJA decisions–Real estate–.ee domains14 Licenses–Regulations19 Public transactions542 Grants–State aid16 Public procurement3 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	12 566 €	7 689 €	34 509 €−13,0%	8
2026 Q2	12 291 €	6 993 €	39 649 €−1,7%	9
2026 Q1	13 026 €	7 908 €	40 325 €+1,7%	8
Total 2026:	37 883 €	22 590 €	114 483 €
2025 Q4	13 717 €	8 255 €	39 665 €+7,9%	9
2025 Q3	11 888 €	7 403 €	36 752 €+21,5%	9
2025 Q2	9 550 €	6 509 €	30 257 €−31,6%	9
2025 Q1	12 500 €	7 545 €	44 245 €+1,7%	8
Total 2025:	47 655 €	29 712 €	150 919 €
2024 Q4	13 959 €	8 150 €	43 485 €+2,0%	10
2024 Q3	14 430 €	9 592 €	42 617 €−1,9%	10
2024 Q2	14 219 €	8 927 €	43 456 €−14,2%	11
2024 Q1	12 832 €	7 424 €	50 651 €+7,2%	10
Total 2024:	55 440 €	34 093 €	180 209 €
2023 Q4	13 895 €	8 591 €	47 241 €+28,2%	11
2023 Q3	11 823 €	8 912 €	36 845 €−11,3%	11
2023 Q2	14 020 €	9 996 €	41 562 €−6,0%	11
2023 Q1	13 575 €	9 155 €	44 195 €−6,6%	12
Total 2023:	53 313 €	36 654 €	169 843 €
2022 Q4	13 612 €	9 264 €	47 310 €+12,2%	12
2022 Q3	14 384 €	9 862 €	42 169 €−38,3%	13
2022 Q2	18 385 €	10 337 €	68 386 €−18,3%	13
2022 Q1	22 787 €	11 505 €	83 742 €−32,9%	13
Total 2022:	69 168 €	40 968 €	241 607 €
2021 Q4	30 103,11 €	10 874,46 €	124 770,57 €+49,3%	13
2021 Q3	21 241,68 €	9 445,46 €	83 546,06 €+210%	13
2021 Q2	9 488,15 €	7 273,50 €	26 911,80 €−56,0%	15
2021 Q1	18 485,42 €	9 230,91 €	61 216,67 €−27,8%	14
Total 2021:	79 318,36 €	36 824,33 €	296 445,10 €
2020 Q4	21 548,98 €	11 712,20 €	84 832,49 €+34,6%	14
2020 Q3	17 501,58 €	9 836,11 €	63 029,75 €+97,5%	13
2020 Q2	3 710,39 €	2 130,10 €	31 916,28 €−47,6%	14
2020 Q1	11 238 €	7 263 €	60 957 €+20,2%	12
Total 2020:	53 998,95 €	30 941,41 €	240 735,52 €
2019 Q4	10 589 €	7 209 €	50 695 €+8,3%	13
2019 Q3	10 886 €	7 035 €	46 826 €−11,3%	13
2019 Q2	12 658 €	6 989 €	52 805 €−11,9%	12
2019 Q1	13 037 €	7 013 €	59 924 €−12,0%	12
Total 2019:	47 170 €	28 246 €	210 250 €
2018 Q4	14 006 €	6 165 €	68 083 €+45,0%	14
2018 Q3	10 561 €	5 858 €	46 968 €−15,9%	15
2018 Q2	12 697 €	7 374 €	55 840 €+2,7%	17
2018 Q1	10 699 €	6 904 €	54 389 €+12,4%	17
Total 2018:	47 963 €	26 301 €	225 280 €
2017 Q4	8 911 €	6 047 €	48 402 €−7,7%	19
2017 Q3	11 080 €	6 183 €	52 445 €−19,5%	17
2017 Q2	13 179 €	7 707 €	65 169 €+7,5%	18
2017 Q1	11 263 €	6 483 €	60 632 €+20,3%	19
Total 2017:	44 433 €	26 420 €	226 648 €
2016 Q4	10 462 €	5 577 €	50 417 €−12,4%	5
2016 Q3	10 215 €	6 365 €	57 535 €+2,8%	5
2016 Q2	10 735 €	6 193 €	55 987 €+4,3%	5
2016 Q1	10 855 €	5 937 €	53 670 €−3,7%	5
Total 2016:	42 267 €	24 072 €	217 609 €
2015 Q4	9 492 €	5 418 €	55 752 €−5,2%	5
2015 Q3	8 718 €	5 716 €	58 821 €−4,7%	5
2015 Q2	12 564 €	5 998 €	61 727 €+2,4%	5
2015 Q1	12 093 €	5 855 €	60 257 €	5
Total 2015:	42 867 €	22 987 €	236 557 €

Revenue by industry

	2023	2024	2025
Other education n.e.c.		154 486 €	132 191 €
Renting and operating of own or leased real estate	7 463 €	8 802 €	10 195 €
Other beauty treatments and beauty services		5 164 €	1 447 €
Other non-specialised retail trade		2 762 €	528 €
Other hobby education	145 148 €
Retail sale in other non-specialised stores	3 813 €
Hairdressing and other beauty treatment	3 539 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Aimar Karu	37008XXXXXX	01.08.1970 (56)	Board member	06.07.2020	-

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Shareholders

	Personal ID code
Aimar Karu	37008XXXXXX	01.08.1970 (56)	Shareholder	63 911 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Asta Vihvelin	45011XXXXXX	01.11.1950 (75)	Audit firm	08.07.2009	-
Aimar Karu	37008XXXXXX	01.08.1970 (56)	Founder	26.11.2003	-

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Ultimate beneficial owners

	Personal ID code
Aimar Karu	37008XXXXXX	01.08.1970 (56)	Direct holding	21.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 34 509 €
Monthly average: 11 503 €
Per employee: 1 438 €
Equity ratio: 18,00%

Labour taxes

Turnover ratio: 22,28%
Tax ratio: 61,19%
Monthly average: 2 563 €
Per employee: 302 €

State taxes

Monthly average: 4 189 €
Turnover ratio: 36,41%

Estimated salary

Gross salary: 706 €
Net salary: 681 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	213 413 €−8,3%	232 840 €−3,5%	241 400 €−10,2%	268 948 €−7,6%	291 100 €+58,4%	183 726 €+39,3%	131 908 €
Non-current assets	119 €−88,2%	1 005 €−55,7%	2 268 €−35,8%	3 532 €−26,3%	4 795 €−18,5%	5 884 €+310%	1 434 €
Total assets	213 532 €−8,7%	233 845 €−4,0%	243 668 €−10,6%	272 480 €−7,9%	295 895 €+56,1%	189 610 €+42,2%	133 342 €
Short-term liabilities	33 032 €+4,8%	31 508 €+0,9%	31 215 €−4,2%	32 568 €−22,3%	41 923 €−3,4%	43 395 €+27,0%	34 169 €
Long-term liabilities	6 431 €	6 431 €	6 431 €	6 431 €	6 431 €	6 431 €	6 431 €
Total liabilities	39 463 €+4,0%	37 939 €+0,8%	37 646 €−3,5%	38 999 €−19,3%	48 354 €−3,0%	49 826 €+22,7%	40 600 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	131 739 €−7,1%	141 855 €−16,2%	169 314 €−7,7%	183 374 €+143%	75 617 €+165%	28 575 €−13,5%	33 045 €
Net profit	-21 837 €−116%	-10 116 €+63,2%	-27 459 €−95,3%	-14 060 €−113%	107 757 €+129%	47 042 €+1 152%	-4 470 €
Equity	174 069 €−11,1%	195 906 €−4,9%	206 022 €−11,8%	233 481 €−5,7%	247 541 €+77,1%	139 784 €+50,7%	92 742 €
Turnover	144 361 €−15,7%	171 214 €+7,0%	159 963 €−17,8%	194 686 €−30,8%	281 476 €+20,1%	234 381 €+18,5%	197 727 €
Profit margin	-15,1%	-5,9%	-17,2%	-7,2%	38,3%	20,1%	-2,3%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-12 806 €	109 489 €
Liquidity
Current ratio	8,3	6,9
Quick ratio	6,1	5,5
Cash ratio	3,8	3,5
Efficiency
Days sales outstanding (dso)	150,8	110,1
Asset turnover	0,7	1,2
Structure
Debt ratio	0,1	0,2
Profitability
Operating margin	-7,2%	38,3%
Net profit margin	-7,2%	38,3%
Return on assets (roa)	-4,9%	44,4%
Return on equity (roe)	-6,0%	43,5%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10076163 / 15	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10076163 / 14	22.11.2021	Entry – Amendment entry	-	Entered into force22.11.2021
Ä 10076163 / 13	16.09.2020	Entry – Amendment entry	-	Entered into force16.09.2020
Ä 10076163 / 12	06.07.2020	Entry – Amendment entry	-	Entered into force06.07.2020
Ä 10076163 / M4	03.07.2020	Order to remedy deficiencies – Amendment entry	13.07.2020	Deficiencies remedied06.07.2020

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-20-145895/22	Kohtu I astme menetlus	Court judgment	Law of obligations	Mai Grauberg	ECLI:EE:HMK:2022:2.20.145895.5498	04.03.2022	Open
2-20-145894/7	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Kairi Piirisild	ECLI:EE:HMK:2021:2.20.145894.13860	18.05.2021	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


14.10.2022	Eesti Töötukassa	154,07 €Received	OPERATING EXPENSESSocial protection of the unemployed
14.10.2022	Eesti Töötukassa	212,36 €Received	OPERATING EXPENSESSocial protection of the unemployed
07.09.2022	Eesti Töötukassa	119,81 €Received	OPERATING EXPENSESSocial protection of the unemployed
07.09.2022	Eesti Töötukassa	216,53 €Received	OPERATING EXPENSESSocial protection of the unemployed
05.08.2022	Eesti Töötukassa	419,33 €Received	OPERATING EXPENSESSocial protection of the unemployed

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


03.02.2021	Eesti TöötukassaAid measure 211005	COVID-19 VTA › COVID-19 VTAGrant	8 891,60 €	211005/2101034
29.09.2020	Eesti TöötukassaAid measure 15463	Palgatoetus VTA › Palgatoetus VTAGrant	3 205,11 €	15463/2106800
27.05.2020	Eesti TöötukassaAid measure 15461	Palgatoetus VTA › Palgatoetus VTAGrant	2 494,75 €	15461/2110626
22.04.2020	Tallinna LinnakantseleiAid measure 20910	KOMISJONI TEATIS Riigiabi ajutine raamistik majanduse toetamiseks praeguse COVID-19 puhangu kontekstis › Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi"Grant	126,20 €	20910/2000185
22.04.2020	Tallinna LinnakantseleiAid measure 20910	KOMISJONI TEATIS Riigiabi ajutine raamistik majanduse toetamiseks praeguse COVID-19 puhangu kontekstis › Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi"Grant	63,10 €	20910/2000950

Public procurement contracts


05.12.2021End 31.12.2024	Reference number 237977 · 7-6.3/21/0094 (6)	Eesti TöötukassaContracting authority	500 000 €	Completed
05.12.2021End 31.12.2024	Reference number 237977 · 7-6.3/21/0091 (10)	Eesti TöötukassaContracting authority	500 000 €	Concluded
08.04.2013End 01.03.2015	Reference number 141392	Eesti TöötukassaContracting authority	92 800 €actual 69 745,50 €	Completed

.ee domains


eurohair.ee	Active	27.01.2023	28.01.2027
massaazikool.ee	Active	25.05.2022	26.05.2027
artero.ee	Active	13.10.2021	14.10.2027
nannic.ee	Active	17.10.2016	18.10.2027
iluinstituut.ee	Active	21.09.2016	21.09.2027

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Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.