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Osaühing ILU JA TERVIS

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RegisteredHarju County
Registry code
10176579
VAT number
EE101961187
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Pärnu mnt 130, 11313
Registered
20.12.1996 · 29 yrs
Activity
Muu spetsialiseerimata jaemüük 47121
Additional activities
Technical and vocational secondary education
Capital
383 469 €
Email
m•••@k•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.kosmeetikakool.ee from email
Business Register 06.10.2026
Sales revenue111 k €-9%2025 annual report
Profit5 614 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 121 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 429 €Tax Board 2026 Q2
Cash24 068 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months107 k €-1%Tax Board, last 4 quarters
State taxes 12 months29 838 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 31 935 €
24 k29 k29 k26 k22 k29 k24 k32 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 1% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Merike Ivask3 companiesno tax debtPersonal ID ↗05.11.2008
Shareholders 1
Merike Ivask100,0% 383 469 €02.09.2023
Beneficial owners 1
Merike Ivask3 companiesno tax debtdirect holding24.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue26,3%
Labour taxes / revenue10,7%
Revenue per employee per month5 322 €
Gross salary (estimate)1 121 €
Net salary (estimate)997 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q231 935 €▲ 23%3 429 €8 390 €2
2026 Q123 980 €▼ 17%3 466 €6 845 €2
2025 Q429 164 €▲ 1%4 251 €7 625 €2
2025 Q321 700 €▼ 10%3 853 €6 978 €2
2025 Q225 904 €▼ 9%4 454 €7 127 €2
2025 Q128 853 €▲ 17%3 608 €7 093 €3
2024 Q428 870 €▲ 7%3 887 €8 090 €2
2024 Q324 002 €▲ 8%3 491 €5 603 €2
2024 Q228 324 €▲ 20%4 756 €8 831 €2
2024 Q124 729 €▼ 19%6 576 €9 693 €2
2023 Q426 905 €▼ 1%8 219 €11 779 €2
2023 Q322 207 €▲ 1%9 858 €11 358 €5
Show full history (18 quarters)
2023 Q223 641 €▼ 7%9 817 €11 710 €6
2023 Q130 558 €▲ 48%9 487 €13 522 €6
2022 Q427 050 €10 029 €13 568 €6
2022 Q322 028 €9 625 €11 659 €6
2022 Q225 286 €8 705 €11 952 €6
2022 Q120 618 €8 492 €10 977 €6

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue111 k €▼ 9%123 k €▼ 11%137 k €▼ 16%163 k €▼ 17%196 k €
Profit5 614 €▼ 70%18 919 €▲ into profit-9 584 €▼ 30%-7 348 €▼ into loss36 861 €
Profit margin5,1%15,4%-7,0%-4,5%18,8%
Retained earnings97 527 €▲ 24%78 649 €▼ 23%102 k €▼ 7%110 k €▲ 51%72 378 €
Cash24 068 €▼ 54%52 196 €▲ 28%40 652 €▼ 40%67 702 €▼ 25%89 796 €
Current assets122 k €▼ 18%149 k €▼ 11%168 k €▼ 10%187 k €▲ 15%164 k €
Fixed assets414 k €▼ 3%428 k €▼ 5%449 k €▼ 2%459 k €▼ 4%478 k €
Assets536 k €▼ 7%576 k €▼ 6%616 k €▼ 5%646 k €▲ 1%641 k €
Current liabilities10 417 €▼ 82%56 548 €▼ 44%101 k €▼ 16%121 k €▲ 10%110 k €
Long-term liabilities0 €0 €0 €0 €0 €
Total liabilities10 417 €▼ 82%56 548 €▼ 44%101 k €▼ 16%121 k €▲ 10%110 k €
Equity525 k €▲ 1%520 k €▲ 1%515 k €▼ 2%524 k €▼ 1%531 k €
Labour costs-39 809 €▲ 5%-42 038 €▲ 41%-70 874 €▲ 23%-91 830 €▼ 62%-56 761 €
Employees1▼ 50%2▼ 33%30%30%3
Filed30.06.202630.06.202525.07.202430.06.202329.06.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Muu spetsialiseerimata jaemüük main activity4712184 011 €76%
Technical and vocational secondary education8532127 129 €24%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 06.10.2026

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

clean

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

40 625 € makseid

Transactions with state institutions

202617 933 €
20252 618 €
202412 204 €
20237 870 €

Largest payers

Kaitsevägi20 849 €
SA Teater Vanemuine7 513 €
SA Südalinna Teater2 338 €
Tallinna Linnateater 2 089 €
Kaitseliit1 872 €
All payments by month
MonthPayerTypeFieldAmount
07.2026KaitsevägiOperating costsTertiary education16 100 €
07.2026SA Eesti NoorsooteaterOperating costsTheatres216 €
06.2026SisekaitseakadeemiaOperating costsVocational education188 €
05.2026SA Endla TeaterOperating costsTheatres278 €
05.2026KaitsevägiOperating costsMilitary defence174 €
05.2026SA Südalinna TeaterOperating costsTheatres141 €
05.2026SA Pärnu HaiglaOperating costsGeneral hospital services112 €
03.2026SA Südalinna TeaterOperating costsTheatres239 €
03.2026SA Rakvere TeatrimajaOperating costsTheatres108 €
02.2026SA Südalinna TeaterOperating costsTheatres207 €
02.2026Tallinna Linnateater Operating costsTheatres172 €
12.2025KaitseliitOperating costsOther national defence303 €
12.2025SA Südalinna TeaterOperating costsTheatres204 €
12.2025SA Eesti DraamateaterOperating costsTheatres115 €
12.2025KaitseliitOther operating expensesOther national defence73 €
11.2025Tallinna Linnateater Operating costsTheatres240 €
10.2025SA Südalinna TeaterOperating costsTheatres215 €
10.2025Tallinna Linnateater Operating costsTheatres158 €
09.2025KaitseliitOperating costsOther national defence120 €
09.2025KaitseliitOther operating expensesOther national defence29 €
08.2025KaitseliitOperating costsOther national defence99 €
08.2025KaitseliitOther operating expensesOther national defence24 €
05.2025Politsei- ja PiirivalveametOperating costsPolice111 €
04.2025SA Pärnu HaiglaOperating costsGeneral hospital services164 €
03.2025SA Eesti NoorsooteaterOperating costsTheatres187 €
03.2025SA Südalinna TeaterOperating costsTheatres158 €
03.2025SA Teater VanemuineOperating costsTheatres120 €
02.2025SA Südalinna TeaterOperating costsTheatres118 €
01.2025SA Südalinna TeaterOperating costsTheatres179 €
12.2024Politsei- ja PiirivalveametOperating costsPolice898 €
11.2024SA Südalinna TeaterOperating costsTheatres278 €
11.2024SA Eesti DraamateaterOperating costsTheatres278 €
10.2024Politsei- ja PiirivalveametOperating costsPolice147 €
10.2024KaitseliitOperating costsOther national defence139 €
10.2024KaitseliitOther operating expensesOther national defence30 €
09.2024SA Südalinna TeaterOperating costsTheatres349 €
09.2024KaitseliitOperating costsOther national defence226 €
09.2024Tallinna Linnateater Operating costsTheatres191 €
09.2024KaitseliitOther operating expensesOther national defence50 €
07.2024SA Teater VanemuineOperating costsTheatres1 800 €
07.2024KaitsevägiOperating costsMilitary defence906 €
06.2024KaitsevägiOperating costsMilitary defence2 175 €
06.2024SA Kuressaare TeaterOperating costsTheatres119 €
05.2024SA Teater VanemuineOperating costsTheatres945 €
05.2024Tallinna Linnateater Operating costsTheatres313 €
04.2024SA Teater VanemuineOperating costsTheatres482 €
04.2024Tallinna Linnateater Operating costsTheatres257 €
03.2024SA Teater VanemuineOperating costsTheatres614 €
03.2024Tallinna Linnateater Operating costsTheatres152 €
03.2024SA Eesti NoorsooteaterOperating costsTheatres104 €
02.2024SA Teater VanemuineOperating costsTheatres784 €
02.2024SA Südalinna TeaterOperating costsTheatres249 €
02.2024SA Endla TeaterOperating costsTheatres235 €
01.2024Politsei- ja PiirivalveametOperating costsPolice484 €
12.2023SA Vene TeaterOperating costsTheatres289 €
12.2023SA Eesti NoorsooteaterOperating costsTheatres130 €
12.2023KaitseliitOperating costsOther national defence118 €
12.2023KaitseliitOther operating expensesOther national defence23 €
11.2023SA Teater VanemuineOperating costsTheatres232 €
10.2023KaitsevägiOperating costsVocational education382 €
10.2023SA Vene TeaterOperating costsTheatres191 €
09.2023SA Teater VanemuineOperating costsTheatres1 029 €
07.2023Tallinna Linnateater Operating costsTheatres152 €
06.2023SA Endla TeaterOperating costsTheatres280 €
06.2023SA Teater VanemuineOperating costsTheatres223 €
05.2023KaitsevägiOperating costsVocational education1 114 €
05.2023Rahvusooper EstoniaOperating costsTheatres182 €
05.2023SA Rakvere TeatrimajaOperating costsTheatres110 €
05.2023SA Eesti NoorsooteaterOperating costsTheatres105 €
05.2023SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services102 €
04.2023KaitseliitOperating costsOther national defence435 €
04.2023SA Teater VanemuineOperating costsTheatres316 €
04.2023SA Eesti NoorsooteaterOperating costsTheatres115 €
04.2023SA Endla TeaterOperating costsTheatres109 €
04.2023Haapsalu Noorte HuvikeskusOperating costsYouth work and youth centres105 €
04.2023KaitseliitOther operating expensesOther national defence87 €
03.2023Tallinna Linnateater Operating costsTheatres328 €
03.2023Rahvusooper EstoniaOperating costsTheatres120 €
02.2023SA Teater VanemuineOperating costsTheatres968 €
02.2023SA Vene TeaterOperating costsTheatres383 €
01.2023Tallinna Linnateater Operating costsTheatres125 €
01.2023KaitseliitOperating costsOther national defence97 €
01.2023KaitseliitOther operating expensesOther national defence19 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

1
OÜ Merike Ivask KosmeetikaMerike Ivask0 €BB

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Muu spetsialiseerimata jaemüük

20
#CompanyRevenue
1BAUHOF GROUP AS121,0 m €
2Kaubamaja AS94,4 m €
3DEPO DIY EE OÜ61,7 m €
4Stockmann Aktsiaselts42,3 m €
5Pepco Estonia OÜ34,4 m €
6KPG Kaubanduse OÜ33,9 m €
7H & M Hennes & Mauritz OÜ33,6 m €
8KOTRYNA OÜ13,9 m €
9smart7 OÜ11,3 m €
10LS ecom OÜ10,8 m €
11Iconic Beauty Brands OÜ8,5 m €
12Baaboo Europe OÜ8,2 m €
13TALWEST GRUPP OÜ7,9 m €
14OÜ Makserv7,7 m €
15Skull Shaver Estonia OÜ7,2 m €
16Optiland Eesti Osaühing6,2 m €
17Syntel Solutions OÜ5,5 m €
18Commerceweb OÜ4,9 m €
19Focus Point Systems OÜ4,6 m €
20fourty seven OÜ3,8 m €

Osaühing ILU JA TERVIS: place 398 /1869

Similar size: OÜ ANU POED, MUST KASS OÜ, OÜ Project A, Nordic Leaf OÜ, Valguse Inglid OÜ, Briggson OÜ, Fas Medika OÜ, Farmest Trading OÜ, osaühing Mirlenda, VIVALEN OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, pledges, domains

No data

History and notices

19
DateTypeContent
06.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
27.02.2024Eitav kandemäärusAmendment entry
02.09.2023EntryAmendment entry
25.11.2019EntryAmendment entry
17.01.2018EntryAmendment entry
30.11.2017EntryAmendment entry
22.05.2017EntryAmendment entry
18.05.2017Negative entry order: deficiencies not remediedAmendment entry
02.05.2017Order to remedy deficienciesAmendment entry
31.08.2016EntryAmendment entry
03.04.2012EntryAmendment entry
17.01.2012Order to remedy deficienciesAmendment entry
15.04.2009EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
06.11.2008Registrikaardi sulgemine piirkonnavahetuse tõttuSenises registriosakonnas registrikaardi sulgemise märkus
05.11.2008EntryUue asukoha järgses registriosakonnas registrikaardi avamise kanne
31.10.2008EntryMärkus
16.06.2004Jaatav kandeotsusAmendment entry
07.06.2004Jaatav kandeotsusAmendment entry