osaühing Laus-End

Active Registry code 10187790 OÜ Liiva küla Registered 12 Feb 1997

osaühing Laus-End is a OÜ based in Liiva küla, registry code 10187790, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €61 084 with 6 employees.

Turnover

61 084 €

↓ 4.7% vs Q2 2026

State taxes

28 577 €

↑ 5.2% vs Q2 2026

Labour taxes

16 865 €

↑ 14.3% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 61 084 €

above 90% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 2 811 €

above 85% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 200 263 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -12.2 %

above 13% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 61 084 € · −4.7% vs Q2 2026 · industry median 9 740 € · above 90% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 811 € · +14.3% vs Q2 2026 · industry median 1 122 € · above 85% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 6 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 28 577 € · +5.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	61 084	28 577	16 865	6
Q2 2026	64 124	27 168	14 755	6
Q1 2026	50 909	22 667	13 014	6
Q4 2025	48 957	17 889	12 997	6
Q3 2025	51 512	22 512	14 054	6
Q2 2025	52 489	20 667	12 989	6
Q1 2025	44 526	19 956	13 248	6
Q4 2024	41 961	18 225	12 238	6
Q3 2024	47 703	19 664	12 553	6
Q2 2024	48 001	19 192	12 045	5
Q1 2024	39 364	16 356	11 532	5
Q4 2023	41 769	16 531	11 289	5
Q3 2023	43 450	16 907	11 973	5
Q2 2023	48 190	16 925	10 740	5
Q1 2023	37 838	14 670	9 748	5
Q4 2022	36 491	14 612	9 793	5
Q3 2022	39 771	16 524	11 910	5
Q2 2022	39 718	15 437	10 162	6
Q1 2022	36 872	14 318	9 777	6

Labour taxes per employee per month

937 €

Turnover per employee in the quarter

10 181 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 200 263 € · +12.6% vs 2024 · industry median 12 784 € · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -24 515 € · −4 533.1% vs 2024 · industry median 1 062 € · above 2% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -12.2 % · −12.6 pp vs the year before · industry median 14.8 % · above 13% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 47 557 € · −32.4% vs 2024

Equity, € 2025: 26 736 € · −47.8% vs 2024

Employees 2025: 6 · +20.0% vs 2024 · industry median 1 · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (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	200 263	-24 515	153 612	47 557	26 736	6
2024	177 829	553	125 540	70 386	51 251	5
2023	171 306	2 383	115 085	67 313	50 698	5
2022	152 752	5 544	107 850	64 240	48 315	5
2021	146 787	931	108 423	57 771	42 771	6
2020	141 330	11 519	106 781	56 450	41 841	6
2019	119 750	393	92 405	43 181	30 322	6
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	6
2014	—	—	—	—	—	6
2013	—	—	—	—	—	6
2012	—	—	—	—	—	6
2011	—	—	—	—	—	6
2010	—	—	—	—	—	5
2009	—	—	—	—	—	5
2008	—	—	—	—	—	5
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1997	—	—	—	—	—	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

-12.2 %

Net profit / revenue

Return on equity (ROE)

-91.7 %

Net profit / equity

Return on assets (ROA)

-51.5 %

Net profit / assets

Equity ratio

56.2 %

Equity / assets

Debt ratio

43.8 %

Liabilities / assets

Current ratio

2.02

Current assets / current liabilities

Revenue per employee

33 377 €

Revenue / average full-time employees

Labour cost per employee per month

2 134 €

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	17 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	18 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	12 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	31 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	21 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	7 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	21 May 2020	Company’s own	e-Äriregister

Board

Liia Saaremäel
Board member · since 20 May 1999

Right of representation

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

Owners

Liia Saaremäel
Natural person · 1 701 €

62.79%
Kaia Veskimeister
Natural person · 567 €

20.93%
Tiiu Tuust
Natural person · 441 €

16.28%

Beneficial owners

Liia Saaremäel
Direct ownership · since 5 Sep 2018

Founders and other persons

Kaia Veskimeister
Founder · 5 000 € · 12 Feb 1997
Liia Saaremäel
Founder · 7 000 € · 12 Feb 1997
Tiiu Tuust
Founder · 3 000 € · 12 Feb 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30002513 / 10 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30002513 / 9 7 Dec 2022	Amendment under Commercial Code § 525 (2)		In force 7 Dec 2022	PDF
Ä 30002513 / 8 1 Oct 2018	Amendment under Commercial Code § 525 (2)		In force 1 Oct 2018	PDF
Ä 30002513 / 7 9 May 2018	Amendment under Commercial Code § 525 (2)		In force 9 May 2018	PDF
Ä 30002513 / 6 8 Feb 2018	Amendment entry		In force 8 Feb 2018	PDF
Ä 30002513 / 5 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30002513 / 4 1 Dec 2011	Amendment entry		In force 1 Dec 2011	PDF
Ä 2513 / 3 26 Jun 2008	Deletion of activities from the registry card		In force 26 Jun 2008	PDF
Ä 2513 / M2 21 Mar 2007	Fine for not filing the report	2 Apr 2007	In force 23 Mar 2007	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing Laus-End

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9