Livoil osaühing

Active Registry code 10149789 OÜ Tartu linn Registered 31 Mar 1997
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Livoil osaühing is a OÜ based in Tartu linn, registry code 10149789, status: active. Main activity: Retail sale of automotive fuel. According to EMTA, turnover for Q3 2026 was €185 483 with 2 employees.

Turnover
185 483 €
↑ 16.6% vs Q2 2026
State taxes
4 398 €
↓ 28.5% vs Q2 2026
Labour taxes
1 750 €
↑ 4.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 185 483 €
    industry median 23 652 € · companies in the industry: 7 652
  • Labour taxes per employee 875 €
    industry median 1 201 € · companies in the industry: 4 663
  • Revenue · 2025 545 111 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 -11.9 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 185 483 € · +16.6% vs Q2 2026 · industry median 23 652 € · above 84% of the industry
050100150200250Q4 2023 Company: 212 244 € Industry median: 26 822 €Q4·23Q1 2024 Company: 169 388 € Industry median: 23 246 €Q2 2024 Company: 159 316 € Industry median: 26 103 €Q2·24Q3 2024 Company: 159 652 € Industry median: 24 905 €Q4 2024 Company: 146 008 € Industry median: 25 283 €Q4·24Q1 2025 Company: 136 053 € Industry median: 21 556 €Q2 2025 Company: 113 666 € Industry median: 24 404 €Q2·25Q3 2025 Company: 115 810 € Industry median: 24 441 €Q4 2025 Company: 126 624 € Industry median: 23 532 €Q4·25Q1 2026 Company: 111 707 € Industry median: 20 253 €Q2 2026 Company: 159 061 € Industry median: 23 917 €Q2·26Q3 2026 Company: 185 483 € Industry median: 23 652 €Q3·26050100150200Q4 2024 Company: 146 008 € Industry median: 25 283 €Q1 2025 Company: 136 053 € Industry median: 21 556 €Q1·25Q2 2025 Company: 113 666 € Industry median: 24 404 €Q3 2025 Company: 115 810 € Industry median: 24 441 €Q3·25Q4 2025 Company: 126 624 € Industry median: 23 532 €Q1 2026 Company: 111 707 € Industry median: 20 253 €Q1·26Q2 2026 Company: 159 061 € Industry median: 23 917 €Q3 2026 Company: 185 483 € Industry median: 23 652 €Q3·26
  • 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 2026: 875 € · +4.0% vs Q2 2026 · industry median 1 201 € · above 30% of the industry
02505007501 0001 250Q4 2023 Company: 655 € Industry median: 971 €Q4·23Q1 2024 Company: 683 € Industry median: 1 002 €Q2 2024 Company: 738 € Industry median: 1 009 €Q2·24Q3 2024 Company: 738 € Industry median: 1 048 €Q4 2024 Company: 738 € Industry median: 1 053 €Q4·24Q1 2025 Company: 771 € Industry median: 1 099 €Q2 2025 Company: 790 € Industry median: 1 126 €Q2·25Q3 2025 Company: 790 € Industry median: 1 156 €Q4 2025 Company: 790 € Industry median: 1 151 €Q4·25Q1 2026 Company: 813 € Industry median: 1 116 €Q2 2026 Company: 841 € Industry median: 1 131 €Q2·26Q3 2026 Company: 875 € Industry median: 1 201 €Q3·2602505007501 0001 250Q4 2024 Company: 738 € Industry median: 1 053 €Q1 2025 Company: 771 € Industry median: 1 099 €Q1·25Q2 2025 Company: 790 € Industry median: 1 126 €Q3 2025 Company: 790 € Industry median: 1 156 €Q3·25Q4 2025 Company: 790 € Industry median: 1 151 €Q1 2026 Company: 813 € Industry median: 1 116 €Q1·26Q2 2026 Company: 841 € Industry median: 1 131 €Q3 2026 Company: 875 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Retail trade (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
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 4 398 € · −28.5% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 1 386 €Q4·23Q1 2024 Company: 4 785 €Q2 2024 Company: 3 258 €Q2·24Q3 2024 Company: 6 263 €Q4 2024 Company: 5 423 €Q4·24Q1 2025 Company: 3 632 €Q2 2025 Company: 4 895 €Q2·25Q3 2025 Company: 3 130 €Q4 2025 Company: 4 023 €Q4·25Q1 2026 Company: 1 934 €Q2 2026 Company: 6 154 €Q2·26Q3 2026 Company: 4 398 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 5 423 €Q1 2025 Company: 3 632 €Q1·25Q2 2025 Company: 4 895 €Q3 2025 Company: 3 130 €Q3·25Q4 2025 Company: 4 023 €Q1 2026 Company: 1 934 €Q1·26Q2 2026 Company: 6 154 €Q3 2026 Company: 4 398 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 185 483 4 398 1 750 2
Q2 2026 159 061 6 154 1 682 2
Q1 2026 111 707 1 934 1 625 2
Q4 2025 126 624 4 023 1 580 2
Q3 2025 115 810 3 130 1 580 2
Q2 2025 113 666 4 895 1 580 2
Q1 2025 136 053 3 632 1 541 2
Q4 2024 146 008 5 423 1 475 2
Q3 2024 159 652 6 263 1 475 2
Q2 2024 159 316 3 258 1 475 2
Q1 2024 169 388 4 785 1 365 2
Q4 2023 212 244 1 386 1 310 2
Q3 2023 162 983 3 391 1 310 2
Q2 2023 180 340 3 881 1 310 2
Q1 2023 179 630 5 099 1 260 2
Q4 2022 234 459 2 561 1 279 2
Q3 2022 256 725 1 745 1 279 2
Q2 2022 210 762 6 475 1 279 2
Q1 2022 162 973 2 674 1 202 2
Labour taxes per employee per month
292 €
Turnover per employee in the quarter
92 742 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 545 111 € · −21.9% vs 2024 · industry median 16 974 € · above 90% of the industry
05001 0001 5002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 25 000 €20192020 Company: 667 047 € Industry median: 21 390 €20202021 Company: 1 599 150 € Industry median: 23 333 €20212022 Company: 759 805 € Industry median: 22 891 €20222023 Company: 823 390 € Industry median: 20 218 €20232024 Company: 697 766 € Industry median: 18 875 €20242025 Company: 545 111 € Industry median: 16 974 €202505001 0001 5002 0002018 Company: — Industry median: —2019 Company: — Industry median: 25 000 €20192020 Company: 667 047 € Industry median: 21 390 €2021 Company: 1 599 150 € Industry median: 23 333 €20212022 Company: 759 805 € Industry median: 22 891 €2023 Company: 823 390 € Industry median: 20 218 €20232024 Company: 697 766 € Industry median: 18 875 €2025 Company: 545 111 € Industry median: 16 974 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: -64 641 € · −252.3% vs 2024 · industry median 0 € · above 2% of the industry
-100-500501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 246 €20192020 Company: 32 602 € Industry median: 98 €20202021 Company: -54 042 € Industry median: 245 €20212022 Company: 149 437 € Industry median: 96 €20222023 Company: -31 860 € Industry median: 20 €20232024 Company: 42 452 € Industry median: 0 €20242025 Company: -64 641 € Industry median: 0 €2025-100-500501001502018 Company: — Industry median: —2019 Company: — Industry median: 246 €20192020 Company: 32 602 € Industry median: 98 €2021 Company: -54 042 € Industry median: 245 €20212022 Company: 149 437 € Industry median: 96 €2023 Company: -31 860 € Industry median: 20 €20232024 Company: 42 452 € Industry median: 0 €2025 Company: -64 641 € Industry median: 0 €2025
  • 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: -11.9 % · −17.9 pp vs the year before · industry median 1.3 % · above 18% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 2.6 %20192020 Company: 4.9 % Industry median: 2.7 %20202021 Company: -3.4 % Industry median: 3.3 %20212022 Company: 19.7 % Industry median: 2.8 %20222023 Company: -3.9 % Industry median: 2.2 %20232024 Company: 6.1 % Industry median: 1.5 %20242025 Company: -11.9 % Industry median: 1.3 %2025-20-10010202018 Company: — Industry median: —2019 Company: — Industry median: 2.6 %20192020 Company: 4.9 % Industry median: 2.7 %2021 Company: -3.4 % Industry median: 3.3 %20212022 Company: 19.7 % Industry median: 2.8 %2023 Company: -3.9 % Industry median: 2.2 %20232024 Company: 6.1 % Industry median: 1.5 %2025 Company: -11.9 % Industry median: 1.3 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 1 083 100 € · −6.4% vs 2024
02505007501 0001 2502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 1 070 038 €20202021 Company: 991 168 €20212022 Company: 1 175 156 €20222023 Company: 1 112 199 €20232024 Company: 1 157 018 €20242025 Company: 1 083 100 €202502505007501 0001 2502018 Company: —2019 Company: —20192020 Company: 1 070 038 €2021 Company: 991 168 €20212022 Company: 1 175 156 €2023 Company: 1 112 199 €20232024 Company: 1 157 018 €2025 Company: 1 083 100 €2025
Equity, € thousand 2025: 678 668 € · −8.7% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: —20192020 Company: 637 322 €20202021 Company: 583 280 €20212022 Company: 732 717 €20222023 Company: 700 857 €20232024 Company: 743 309 €20242025 Company: 678 668 €202502004006008002018 Company: —2019 Company: —20192020 Company: 637 322 €2021 Company: 583 280 €20212022 Company: 732 717 €2023 Company: 700 857 €20232024 Company: 743 309 €2025 Company: 678 668 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 220250.00.51.01.52.02018 Company: 2 Industry median: 22019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 22021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 22023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • 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 545 111 -64 641 18 259 1 083 100 678 668 2
2024 697 766 42 452 17 211 1 157 018 743 309 2
2023 823 390 -31 860 15 806 1 112 199 700 857 2
2022 759 805 149 437 14 642 1 175 156 732 717 2
2021 1 599 150 -54 042 14 080 991 168 583 280 2
2020 667 047 32 602 14 271 1 070 038 637 322 2
2019 — — — — — 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 2
2007 — — — — — 3
2006 — — — — — 2
2005 — — — — — 2
2003 — — — — — 2

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
-11.9 %
Net profit / revenue
Return on equity (ROE)
-9.5 %
Net profit / equity
Return on assets (ROA)
-6.0 %
Net profit / assets
Equity ratio
62.7 %
Equity / assets
Debt ratio
37.3 %
Liabilities / assets
Current ratio
2.68
Current assets / current liabilities
Revenue per employee
272 556 €
Revenue / average full-time employees
Labour cost per employee per month
761 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jul 2024 – 30 Jun 2025 11 Dec 2025 Company’s own e-Äriregister
2023 1 Jul 2023 – 30 Jun 2024 20 Dec 2024 Company’s own e-Äriregister
2022 1 Jul 2022 – 30 Jun 2023 7 Dec 2023 Company’s own e-Äriregister
2021 1 Jul 2021 – 30 Jun 2022 7 Dec 2022 Company’s own e-Äriregister
2020 1 Jul 2020 – 30 Jun 2021 2 Jan 2022 Company’s own e-Äriregister
2019 1 Jul 2019 – 30 Jun 2020 16 Nov 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Jaanus Oks
    Direct ownership · since 25 Oct 2018
  • Riho Roon
    Direct ownership · since 25 Oct 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47301Retail sale of automotive fuel Main
Rulings
Number, date Title Deadline State Document
Ä 20005336 / 13
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20005336 / 12
12 Mar 2018
Transformation entry In force
12 Mar 2018
PDF
Ä 20005336 / M4
5 Mar 2018
Ruling to eliminate deficiencies 20 Mar 2018 Deficiencies eliminated
12 Mar 2018
PDF
Ä 20005336 / 11
22 Feb 2018
Entry refused In force
12 Mar 2018
PDF
Ä 20005336 / 10
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20005336 / 9
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20005336 / 8
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20005336 / 7
28 Sep 2017
Amendment entry In force
28 Sep 2017
PDF
Ä 20005336 / 6
13 Jan 2012
Amendment entry In force
13 Jan 2012
PDF
Ä 20005336 / M3
19 Dec 2011
Ruling to eliminate deficiencies In force
19 Dec 2011
PDF
Ä 5336 / 5
3 Dec 2008
Deletion of activities from the registry card In force
22 Dec 2008
PDF
Ä 5336 / 4
17 Nov 2003
Amendment entry In force PDF
Ä 5336 / M2
11 Nov 2003
Ruling to eliminate deficiencies (to be served) 11 Dec 2003 In force PDF
Ä 5336 / 3
13 Dec 2002
Unpublished amendment entry In force PDF
Ä 5336 / 2
29 Nov 2002
Entry decision on the register’s own initiative In force PDF
Ä 5336 / M1
28 Nov 2002
Ruling to eliminate deficiencies (to be served) 27 Jan 2003 In force PDF

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