ByHand OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 11489582
VAT no.VAT no.:: -
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 08.04.2008 (18 y)
CapitalCapital:: 2 556 EUR
AddressAddress:: Vaksali tn 46-2, Viljandi linn, Viljandi maakond, 71012
StatusStatus:: Registered

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Contacts

PhonePhone:: +372 5086900
EmailEmail:: mtoomla@icloud.com

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Industries

OTHER SERVICE ACTIVITIES
Service activities
Hairdressing and beauty treatment, day spa services, etc.
Beauty treatment and other beauty services
96221 – Beauty treatment services by cosmeticians

VAT liability

VAT no.	Start	End
EE101395041	14.09.2010	31.12.2023

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	08.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	10.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	19.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	14.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	13.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	27.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	24.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	14.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	20.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	26.05.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	31.03.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	18.03.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	08.05.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	11.05.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	17.05.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	26.04.2010	Valid	PDF
2008	08.04.2008 – 31.12.2008	18.02.2009	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations12 Public transactions6 Grants–State aid3 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2024 Q1	-	-	57 €−99,2%	-
Total 2024:	0 €	0 €	57 €
2023 Q4	891 €	0 €	7 203 €+383%	-
2023 Q3	162 €	0 €	1 491 €−76,8%	-
2023 Q2	706 €	0 €	6 431 €+29,7%	-
2023 Q1	378 €	0 €	4 958 €−74,4%	-
Total 2023:	2 137 €	0 €	20 083 €
2022 Q4	1 891 €	0 €	19 382 €+34,9%	-
2022 Q3	1 028 €	0 €	14 372 €+52,1%	-
2022 Q2	757 €	0 €	9 449 €−25,0%	-
2022 Q1	1 620 €	412 €	12 592 €−63,1%	-
Total 2022:	5 296 €	412 €	55 795 €
2021 Q4	3 768,95 €	578,16 €	34 144,27 €+80,9%	1
2021 Q3	2 297,09 €	578,16 €	18 878,15 €+8,4%	1
2021 Q2	2 094,53 €	578,16 €	17 422,02 €+62,9%	1
2021 Q1	1 381,28 €	563,64 €	10 697,83 €−37,5%	2
Total 2021:	9 541,85 €	2 298,12 €	81 142,27 €
2020 Q4	2 176,64 €	534,60 €	17 109,53 €+27,9%	2
2020 Q3	1 503,25 €	356,40 €	13 375,28 €−12,0%	2
2020 Q2	1 610,38 €	178,20 €	15 200,54 €+64,4%	2
2020 Q1	1 292 €	521 €	9 248 €−67,6%	2
Total 2020:	6 582,27 €	1 590,20 €	54 933,35 €
2019 Q4	2 918 €	495 €	28 507 €+26,9%	2
2019 Q3	2 909 €	495 €	22 465 €+74,8%	2
2019 Q2	1 456 €	495 €	12 853 €+31,7%	2
2019 Q1	1 346 €	485 €	9 758 €−43,8%	2
Total 2019:	8 629 €	1 970 €	73 583 €
2018 Q4	1 890 €	465 €	17 348 €+35,8%	2
2018 Q3	1 699 €	465 €	12 775 €−8,9%	2
2018 Q2	1 619 €	465 €	14 029 €+88,2%	2
2018 Q1	977 €	452 €	7 455 €−44,5%	2
Total 2018:	6 185 €	1 847 €	51 607 €
2017 Q4	1 556 €	426 €	13 434 €+17,3%	2
2017 Q3	1 477 €	426 €	11 448 €+22,0%	2
2017 Q2	1 285 €	426 €	9 386 €+2,2%	2
2017 Q1	1 089 €	457 €	9 184 €+35,4%	2
Total 2017:	5 407 €	1 735 €	43 452 €
2016 Q4	1 199 €	418 €	6 785 €+0,8%	1
2016 Q3	815 €	414 €	6 732 €+200%	1
2016 Q2	793 €	138 €	2 244 €−68,4%	1
2016 Q1	647 €	437 €	7 106 €+9,3%	1
Total 2016:	3 454 €	1 407 €	22 867 €
2015 Q4	964 €	425 €	6 500 €	1
2015 Q3	660 €	425 €	6 500 €	1
2015 Q2	1 417 €	425 €	6 500 €+6,2%	1
2015 Q1	1 329 €	400 €	6 119 €	1
Total 2015:	4 370 €	1 675 €	25 619 €

Revenue by industry

	2023	2024	2025
Beauty treatment services by cosmeticians		4 107 €	5 865 €
Other non-specialised retail trade		575 €
Retail sale via mail order or the internet	15 603 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Marko Toomla	37809XXXXXX	15.09.1978 (48)	Board member	08.04.2008	-

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Shareholders

	Personal ID code
Marko Toomla	37809XXXXXX	15.09.1978 (48)	Shareholder	2 556 EUR	100,00%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Marko Toomla	37809XXXXXX	15.09.1978 (48)	Founder	08.04.2008	-

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Ultimate beneficial owners

	Personal ID code
Marko Toomla	37809XXXXXX	15.09.1978 (48)	Direct holding	05.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2024 Q1

Turnover

Amount: 57 €
Monthly average: 19 €
Per employee: -
Equity ratio: 0,74%

Labour taxes

Turnover ratio: 0,00%
Tax ratio: -
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 0 €
Turnover ratio: 0,00%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 411 €+12,9%	1 250 €+25,1%	999 €−97,2%	35 410 €+13,5%	31 206 €+14,2%	27 331 €+0,8%	27 125 €
Non-current assets	26 €−75,0%	104 €−42,9%	182 €−30,0%	260 €	-	-	-
Total assets	1 437 €+6,1%	1 354 €+14,6%	1 181 €−96,7%	35 670 €+14,3%	31 206 €+14,2%	27 331 €+0,8%	27 125 €
Short-term liabilities	139 €+3 375%	4 €−90,5%	42 €−95,0%	835 €−41,5%	1 428 €−20,8%	1 802 €+9,1%	1 652 €
Long-term liabilities	-	-	-	26 896 €+31,7%	20 416 €+10,4%	18 496 €+14,2%	16 191 €
Total liabilities	139 €+3 375%	4 €−90,5%	42 €−99,8%	27 731 €+27,0%	21 844 €+7,6%	20 298 €+13,8%	17 843 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-28 081 €+0,3%	-28 152 €−649%	5 127 €−21,7%	6 549 €+24,2%	5 274 €−18,5%	6 471 €+7,8%	6 003 €
Net profit	87 €−58,6%	210 €+101%	-33 280 €−2 240%	-1 422 €−211%	1 276 €+157%	-2 250 €−582%	467 €
Equity	1 298 €−3,9%	1 350 €+18,5%	1 139 €−85,7%	7 939 €−15,2%	9 362 €+33,1%	7 033 €−24,2%	9 282 €
Turnover	5 865 €+25,3%	4 682 €−70,0%	15 603 €−52,6%	32 945 €−35,1%	50 765 €+68,9%	30 054 €−22,5%	38 780 €
Profit margin	1,5%	4,5%	-213,3%	-4,3%	2,5%	-7,5%	1,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-1 370 €	-
Liquidity
Current ratio	42,4	21,9
Quick ratio	0,6	0,6
Cash ratio	0,6	0,5
Efficiency
Days sales outstanding (dso)	0,7	1,7
Asset turnover	1,0	1,7
Structure
Debt ratio	0,8	0,7
Profitability
Operating margin	-4,3%	2,5%
Net profit margin	-4,3%	2,5%
Return on assets (roa)	-4,3%	4,4%
Return on equity (roe)	-17,9%	13,6%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10117494 / 12	20.10.2025	Entry – Amendment entry	-	Entered into force20.10.2025
Ä 10117494 / 11	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 10117494 / 10	13.06.2022	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force13.06.2022
Ä 10117494 / 9	24.06.2020	Entry – Amendment entry	-	Entered into force24.06.2020
Ä 10117494 / 8	18.06.2020	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force18.06.2020

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

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


03.04.2025	Sihtasutus Ugala Teater	550 €Received	OPERATING EXPENSESTheatres
30.07.2024	Sihtasutus Tõstamaa Mõis	890 €Received	SHORT-TERM LIABILITIESTourism
07.09.2022	Põltsamaa Vallavalitsus	216 €Received	OPERATING EXPENSESYouth hobby education and activities
29.06.2022	Sihtasutus Eesti Maaelumuuseumid	221,95 €Received	OPERATING EXPENSESMuseums
07.04.2022	Sihtasutus Eesti Maaelumuuseumid	222 €Received	OPERATING EXPENSESMuseums

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


18.09.2025	Riigi Tugiteenuste KeskusAid measure 231489	Regionaalareng (VTA) › MuuGrant	14,29 €	231489/2600418
25.11.2014	Tallinna StrateegiakeskusAid measure 13231	Messil osalemine (VTA) › Messil osalemine (VTA)Grant	334 €	13231/1400206
19.05.2014	Tallinna StrateegiakeskusAid measure 13231	Messil osalemine (VTA) › Messil osalemine (VTA)Grant	248,74 €	13231/1400165

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

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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.