Osaühing VL & US
Osaühing VL & US is a OÜ based in Tallinn, registry code 10260860, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €0 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Revenue · 2025 7 784 €above 41% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -32.1 %above 8% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | — | — | — |
| Q2 2026 | 500 | 77 | — | — |
| Q1 2026 | — | — | — | — |
| Q4 2025 | 3 599 | 99 | — | — |
| Q3 2025 | 1 800 | 189 | — | — |
| Q2 2025 | 385 | — | — | — |
| Q1 2025 | 3 000 | 557 | 123 | 1 |
| Q4 2024 | 2 704 | 566 | 215 | 1 |
| Q3 2024 | 2 512 | 624 | 323 | 1 |
| Q2 2024 | 3 327 | 521 | 323 | 1 |
| Q1 2024 | 3 498 | 772 | 323 | 1 |
| Q4 2023 | 2 098 | 465 | 323 | 1 |
| Q3 2023 | 3 506 | 795 | 323 | 1 |
| Q2 2023 | 3 364 | 669 | 323 | 1 |
| Q1 2023 | 2 802 | 540 | 323 | 1 |
| Q4 2022 | 2 802 | 407 | 323 | 1 |
| Q3 2022 | 2 802 | 547 | 323 | 1 |
| Q2 2022 | 3 544 | 414 | 323 | 1 |
| Q1 2022 | 2 802 | 326 | 323 | 1 |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 7 784 | -2 497 | 295 | 5 446 | 4 855 | 1 |
| 2024 | 12 107 | 318 | 2 408 | 11 814 | 7 352 | 1 |
| 2023 | 11 770 | 30 | 3 210 | 13 976 | 7 034 | 1 |
| 2022 | 11 950 | -7 092 | 3 145 | 18 160 | 7 004 | 1 |
| 2021 | 15 558 | -7 932 | 3 211 | 31 539 | 14 096 | 1 |
| 2020 | 15 743 | -949 | 1 479 | 80 359 | 22 027 | 1 |
| 2019 | 11 445 | -3 972 | 134 | 115 474 | 22 976 | 0 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 2 |
| 2005 | — | — | — | — | — | 1 |
| 2004 | — | — | — | — | — | 7 |
| 2003 | — | — | — | — | — | 34 |
| 2002 | — | — | — | — | — | 36 |
| 2001 | — | — | — | — | — | 37 |
| 2000 | — | — | — | — | — | 22 |
| 1999 | — | — | — | — | — | 20 |
| 1998 | — | — | — | — | — | 16 |
| 1997 | — | — | — | — | — | 11 |
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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 15 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 16 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 24 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 19 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 20 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 28 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 15 Jun 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 1 700 000 EEK | aktsiaselts Hansapank | 30 Jan 1998 – in force |
Board
- Vello LehtpuuBoard member · since 10 Sep 1997
- Monica LehtpuuProcurator · since 25 Jun 2019
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Any procurator may represent the private limited company in all legal acts related to its business. A procurator may transfer or encumber immovable property only if that right is entered on the registry card.
Owners
- Vello LehtpuuNatural person · 6 455 €
Beneficial owners
- Vello LehtpuuDirect ownership · since 3 Sep 2018
Founders and other persons
- Maire Otsus- CarpenterAudit firm · 28 Jun 2002
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10015859 / 20 20 Jan 2025 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 20 Jan 2025 |
||
| Ä 10015859 / 19 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10015859 / 18 25 Jun 2019 |
Amendment entry | In force 25 Jun 2019 |
||
| Ä 10015859 / 17 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10015859 / 16 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10015859 / 15 29 Dec 2015 |
Amendment entry | In force 29 Dec 2015 |
||
| Ä 10015859 / 14 10 Jun 2015 |
Amendment entry | In force 10 Jun 2015 |
||
| Ä 10015859 / 13 26 May 2011 |
Amendment entry | In force 26 May 2011 |
||
| Ä 10015859 / M7 19 May 2011 |
Ruling to eliminate deficiencies | 31 May 2011 | In force 19 May 2011 |
|
| Ä 10015859 / M6 18 May 2011 |
Ruling to eliminate deficiencies | 31 May 2011 | In force 18 May 2011 |
|
| Ä 10015859 / 12 7 Jan 2011 |
Note on registration of shares in the Estonian central register of securities | In force 7 Jan 2011 |
||
| Ä 15859 / 11 30 Dec 2008 |
Amendment entry | In force 30 Dec 2008 |
||
| Ä 15859 / M5 16 Dec 2008 |
Ruling to eliminate deficiencies (to be served) | 16 Mar 2009 | In force 30 Jan 2009 |
|
| Ä 15859 / 10 3 Dec 2008 |
Deletion of activities from the registry card | In force 4 Dec 2008 |
||
| Ä 15859 / 9 25 Sep 2008 |
Entry refused: deficiencies not eliminated | In force 1 Oct 2008 |
||
| Ä 15859 / M4 4 Sep 2008 |
Ruling to eliminate deficiencies (to be served) | 4 Oct 2008 | In force 4 Sep 2008 |
|
| Ä 15859 / M3 1 Sep 2008 |
Ruling to eliminate deficiencies (to be served) | 3 Oct 2008 | In force 3 Sep 2008 |
|
| Ä 15859 / 8 1 Oct 2007 |
Amendment entry | In force 1 Oct 2007 |
||
| Ä 15859 / 7 9 Mar 2007 |
Entry refused: deficiencies not eliminated | In force 14 Mar 2007 |
||
| Ä 15859 / M2 30 Nov 2006 |
Ruling to eliminate deficiencies (to be served) | 5 Feb 2007 | In force 7 Dec 2006 |
|
| K 24036 / 4 25 Sep 2003 |
Commercial pledge amended | In force | ||
| K 24036 / 3 10 Sep 2003 |
Entry decision on the register’s own initiative | In force | ||
| Ä 15859 / 6 9 Sep 2003 |
Transformation entry without a new registry card | In force | ||
| K 24036 / 2 7 May 2003 |
Commercial pledge amended | In force | ||
| Ä 15859 / 5 22 Jan 2003 |
Entry decision on the register’s own initiative | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data