PL Consulting OÜ

Active Registry code 10535469 OÜ Pühajärve küla Registered 26 Apr 1999

PL Consulting OÜ is a OÜ based in Pühajärve küla, registry code 10535469, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €14 410 with 1 employees.

Turnover

14 410 €

↑ 2.3% vs Q2 2026

State taxes

3 938 €

↓ 86.5% vs Q2 2026

Labour taxes

540 €

↑ 0.0% 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 14 410 €

above 63% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 540 €

above 25% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 74 846 €

above 89% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 55.9 %

above 82% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 14 410 € · +2.3% vs Q2 2026 · industry median 9 740 € · above 63% 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: 540 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 25% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 938 € · −86.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	14 410	3 938	540	1
Q2 2026	14 090	29 220	540	1
Q1 2026	14 720	4 211	731	1
Q4 2025	16 880	5 150	1 193	1
Q3 2025	18 250	8 200	1 231	2
Q2 2025	17 480	4 997	1 231	2
Q1 2025	16 207	4 721	1 209	2
Q4 2024	15 477	3 487	778	2
Q3 2024	15 677	4 121	1 166	2
Q2 2024	16 097	3 777	1 021	2
Q1 2024	15 471	7 183	1 676	2
Q4 2023	15 571	2 965	731	2
Q3 2023	16 285	3 123	382	2
Q2 2023	15 741	7 960	849	2
Q1 2023	13 316	2 479	382	2
Q4 2022	14 064	2 344	382	2
Q3 2022	14 038	2 289	382	2
Q2 2022	16 942	1 577	381	2
Q1 2022	13 193	7 329	382	2

Labour taxes per employee per month

180 €

Turnover per employee in the quarter

14 410 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 74 846 € · +10.3% vs 2024 · industry median 12 784 € · above 89% 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: 41 840 € · +3.8% vs 2024 · industry median 1 062 € · above 95% 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: 55.9 % · −3.5 pp vs the year before · industry median 14.8 % · above 82% 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, € thousand 2025: 160 969 € · +33.7% vs 2024

Equity, € thousand 2025: 149 114 € · +27.2% vs 2024

Employees 2025: 0 · industry median 1 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	74 846	41 840	11 517	160 969	149 114	0
2024	67 837	40 302	10 239	120 369	117 274	0
2023	62 805	39 538	7 400	95 266	92 916	0
2022	62 985	29 196	5 316	75 182	73 844	0
2021	45 875	5 304	4 067	66 271	64 647	0
2020	37 229	10 847	1 927	60 201	59 343	0
2019	21 742	1 496	1 766	56 323	48 496	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	1
2003	—	—	—	—	—	1
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0
2000	—	—	—	—	—	0

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

55.9 %

Net profit / revenue

Return on equity (ROE)

28.1 %

Net profit / equity

Return on assets (ROA)

26.0 %

Net profit / assets

Equity ratio

92.6 %

Equity / assets

Debt ratio

7.4 %

Liabilities / assets

Current ratio

9.68

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	17 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	13 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	25 Mar 2020	Company’s own	e-Äriregister

Board

Katrin Luikme
Board member · since 11 Jul 2005

Right of representation

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

Owners

Peeter Luikme
Natural person · 1 278 €

50%
Katrin Luikme
Natural person · 1 278 €

50%

Owner in

PLCK Konsultatsioonid OÜ
100%

Beneficial owners

Katrin Luikme
Direct ownership · since 31 Aug 2018
Peeter Luikme
Direct ownership · since 31 Aug 2018

Founders and other persons

Katrin Luikme
Founder · 20 000 € · 26 Apr 1999
Peeter Luikme
Founder · 20 000 € · 26 Apr 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
68201Rental and operating of own or leased real estate

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20015320 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20015320 / 9 8 Oct 2018	Amendment entry		In force 8 Oct 2018	PDF
Ä 20015320 / M1 4 Sep 2018	Ruling to eliminate deficiencies	4 Oct 2018	Deficiencies eliminated 8 Oct 2018	PDF
Ä 20015320 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20015320 / 7 19 Dec 2017	Amendment entry		In force 19 Dec 2017	PDF
Ä 20015320 / 6 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20015320 / 5 3 Apr 2014	Amendment under Commercial Code § 525 (2)		In force 3 Apr 2014	PDF
Ä 15320 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 19 Dec 2008	PDF
Ä 15320 / 3 11 Jul 2005	Amendment entry		In force	PDF
Ä 15320 / 2 1 Nov 2002	Unpublished amendment entry		In force	PDF

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

PL Consulting OÜ

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

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 10