osaühing LIVIS SPORT

Active Registry code 10117393 OÜ Tuti küla Registered 2 Oct 1996

osaühing LIVIS SPORT is a OÜ based in Tuti küla, registry code 10117393, status: active. Main activity: Retail sale of games and toys. According to EMTA, turnover for Q3 2026 was €8 330 with employees.

Turnover

8 330 €

↑ 18.3% vs Q2 2026

State taxes

73 €

↑ 114.7% vs Q2 2026

Labour taxes

0 €

Employees

—

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 8 330 €

above 32% of companies

industry median 23 662 € · companies in the industry: 7 653
Revenue · 2025 58 026 €

above 68% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -3.2 %

above 28% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 8 330 € · +18.3% vs Q2 2026 · industry median 23 662 € · above 32% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2025: 787 € · +6.5% vs Q2 2025 · industry median 1 155 € · above 26% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2025: 2 · +0.0% vs Q2 2025

State taxes, € Q3 2026: 73 € · +114.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	8 330	73	—	—
Q2 2026	7 039	34	—	—
Q1 2026	18 935	3 153	473	—
Q4 2025	8 203	2 337	1 483	—
Q3 2025	21 432	3 961	1 573	2
Q2 2025	17 551	2 530	1 477	2
Q1 2025	9 107	2 805	1 573	2
Q4 2024	12 359	2 197	1 485	2
Q3 2024	21 498	4 115	1 470	2
Q2 2024	20 420	2 797	1 525	2
Q1 2024	13 036	2 545	1 253	2
Q4 2023	13 946	2 657	1 432	2
Q3 2023	23 785	2 046	111	2
Q2 2023	23 432	2 508	1 991	2
Q1 2023	13 232	2 107	1 054	2
Q4 2022	9 382	1 376	1 267	2
Q3 2022	33 277	5 949	2 053	2
Q2 2022	26 559	2 090	2 180	3
Q1 2022	23 990	4 736	2 498	3

Financials by year

2016 – 2025

Revenue, € 2025: 58 026 € · −9.2% vs 2024 · industry median 16 974 € · above 68% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -1 848 € · −279.4% vs 2024 · industry median 0 € · above 20% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -3.2 % · −4.8 pp vs the year before · industry median 1.3 % · above 28% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 37 608 € · −13.1% vs 2024

Equity, € 2025: 4 186 € · −31.4% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry

Company
Industry median

Industry: Retail trade (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	58 026	-1 848	12 719	37 608	4 186	2
2024	63 902	1 030	14 777	43 279	6 100	2
2023	74 386	715	16 955	48 319	5 070	2
2022	91 867	17	24 237	54 227	4 355	3
2021	98 571	-1 052	23 851	57 010	4 338	3
2020	72 065	260	20 748	44 956	5 390	3
2019	91 638	160	21 199	48 254	5 130	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	2
1998	—	—	—	—	—	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

-3.2 %

Net profit / revenue

Return on equity (ROE)

-44.1 %

Net profit / equity

Return on assets (ROA)

-4.9 %

Net profit / assets

Equity ratio

11.1 %

Equity / assets

Debt ratio

88.9 %

Liabilities / assets

Current ratio

6.62

Current assets / current liabilities

Revenue per employee

29 013 €

Revenue / average full-time employees

Labour cost per employee per month

530 €

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	20 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	23 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	14 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	20 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	1 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 May 2020	Company’s own	e-Äriregister

Board

Jaak Liivandi
Board member · since 2 Jan 2006
Peeter Tarvis
Board member · since 2 Jan 2006

Right of representation

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

Owners

Jaak Liivandi
Natural person · 1 278 €

50%
Peeter Tarvis
Natural person · 1 278 €

50%

Beneficial owners

Jaak Liivandi
Direct ownership · since 26 Oct 2018
Peeter Tarvis
Direct ownership · since 26 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

47641Retail sale of games and toys Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30023650 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 30023650 / 6 18 Jun 2018	Amendment entry		In force 18 Jun 2018	PDF
Ä 30023650 / 5 18 Jun 2018	Entry refused: deficiencies not eliminated		In force 16 Jul 2018	PDF
Ä 30023650 / M1 11 May 2018	Ruling to eliminate deficiencies	10 Jun 2018	In force 11 May 2018	PDF
Ä 30023650 / 4 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30023650 / 3 15 Jun 2011	Amendment entry		In force 15 Jun 2011	PDF
Ä 23650 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 7317 / 5 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 23650 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 7317 / 4 20 Jun 2003	Amendment entry		In force	PDF
Ä 7317 / M1 24 Apr 2003	Ruling to eliminate deficiencies (to be served)	5 Jun 2003	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data