osaühing Lugale

Active Registry code 10563425 OÜ Tartu linn Registered 9 Jun 1999
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osaühing Lugale is a OÜ based in Tartu linn, registry code 10563425, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €5 203 and 0 employees.

Revenue
5 203 €
↑ 8.8% vs 2024
Employees
0
±0 vs 2024

2025 · annual report, e-Äriregister

Position in the industry Personal service activities · EMTAK 96

  • Revenue · 2025 5 203 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 -4.9 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

No tax data available. EMTA publishes data for those who paid state taxes, filed a VAT return or had employees in the quarter. New and small companies may be missing.

Financials by year

2016 – 2025
Revenue, € 2025: 5 203 € · +8.8% vs 2024 · industry median 8 249 € · above 42% of the industry
02 0004 0006 0008 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8 717 € Industry median: 6 817 €20192020 Company: 6 107 € Industry median: 5 869 €20202021 Company: 5 614 € Industry median: 6 379 €20212022 Company: 3 286 € Industry median: 6 970 €20222023 Company: 5 370 € Industry median: 7 275 €20232024 Company: 4 784 € Industry median: 7 630 €20242025 Company: 5 203 € Industry median: 8 249 €202502 0004 0006 0008 00010 0002018 Company: — Industry median: —2019 Company: 8 717 € Industry median: 6 817 €20192020 Company: 6 107 € Industry median: 5 869 €2021 Company: 5 614 € Industry median: 6 379 €20212022 Company: 3 286 € Industry median: 6 970 €2023 Company: 5 370 € Industry median: 7 275 €20232024 Company: 4 784 € Industry median: 7 630 €2025 Company: 5 203 € Industry median: 8 249 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -255 € · +71.4% vs 2024 · industry median 29 € · above 20% of the industry
-6 000-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 769 € Industry median: 67 €20192020 Company: 1 295 € Industry median: 24 €20202021 Company: 92 € Industry median: 45 €20212022 Company: -5 230 € Industry median: 47 €20222023 Company: 10 € Industry median: 38 €20232024 Company: -891 € Industry median: 26 €20242025 Company: -255 € Industry median: 29 €2025-6 000-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: 2 769 € Industry median: 67 €20192020 Company: 1 295 € Industry median: 24 €2021 Company: 92 € Industry median: 45 €20212022 Company: -5 230 € Industry median: 47 €2023 Company: 10 € Industry median: 38 €20232024 Company: -891 € Industry median: 26 €2025 Company: -255 € Industry median: 29 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -4.9 % · +13.7 pp vs the year before · industry median 1.5 % · above 18% of the industry
-200-150-100-500502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 31.8 % Industry median: 2.8 %20192020 Company: 21.2 % Industry median: 2.4 %20202021 Company: 1.6 % Industry median: 2.5 %20212022 Company: -159.2 % Industry median: 2.3 %20222023 Company: 0.2 % Industry median: 2.1 %20232024 Company: -18.6 % Industry median: 1.6 %20242025 Company: -4.9 % Industry median: 1.5 %2025-200-150-100-500502018 Company: — Industry median: —2019 Company: 31.8 % Industry median: 2.8 %20192020 Company: 21.2 % Industry median: 2.4 %2021 Company: 1.6 % Industry median: 2.5 %20212022 Company: -159.2 % Industry median: 2.3 %2023 Company: 0.2 % Industry median: 2.1 %20232024 Company: -18.6 % Industry median: 1.6 %2025 Company: -4.9 % Industry median: 1.5 %2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 10 118 € · −2.8% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 523 €20192020 Company: 15 818 €20202021 Company: 16 343 €20212022 Company: 11 180 €20222023 Company: 11 151 €20232024 Company: 10 406 €20242025 Company: 10 118 €202505 00010 00015 00020 0002018 Company: —2019 Company: 14 523 €20192020 Company: 15 818 €2021 Company: 16 343 €20212022 Company: 11 180 €2023 Company: 11 151 €20232024 Company: 10 406 €2025 Company: 10 118 €2025
Equity, € 2025: 9 544 € · −2.6% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 523 €20192020 Company: 15 818 €20202021 Company: 15 910 €20212022 Company: 10 680 €20222023 Company: 10 690 €20232024 Company: 9 799 €20242025 Company: 9 544 €202505 00010 00015 00020 0002018 Company: —2019 Company: 14 523 €20192020 Company: 15 818 €2021 Company: 15 910 €20212022 Company: 10 680 €2023 Company: 10 690 €20232024 Company: 9 799 €2025 Company: 9 544 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Personal service 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 5 203 -255 0 10 118 9 544 0
2024 4 784 -891 0 10 406 9 799 0
2023 5 370 10 0 11 151 10 690 0
2022 3 286 -5 230 0 11 180 10 680 0
2021 5 614 92 0 16 343 15 910 0
2020 6 107 1 295 0 15 818 15 818 0
2019 8 717 2 769 0 14 523 14 523 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 1
2004 — — — — — 1
2003 — — — — — 1
2002 — — — — — 1
2000 — — — — — 2
1999 — — — — — 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
-4.9 %
Net profit / revenue
Return on equity (ROE)
-2.7 %
Net profit / equity
Return on assets (ROA)
-2.5 %
Net profit / assets
Equity ratio
94.3 %
Equity / assets
Debt ratio
5.7 %
Liabilities / assets
Current ratio
17.63
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 21 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 3 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 19 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 14 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 18 Jun 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

  • Elsa Luga
    Natural person · 2 556 €

Beneficial owners

No beneficial owners listed.

Founders and other persons

  • Elsa Luga
    Founder · 40 000 € · 9 Jun 1999

Activities (EMTAK)

  • 96211Hairdressing and barber activities Main
Rulings
Number, date Title Deadline State Document
Ä 20015684 / 8
17 Apr 2024
Amendment entry In force
17 Apr 2024
PDF
Ä 20015684 / 7
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20015684 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20015684 / 5
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20015684 / 4
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20015684 / 3
22 Dec 2011
Amendment entry In force
22 Dec 2011
PDF
Ä 15684 / 2
3 Dec 2008
Deletion of activities from the registry card In force
20 Dec 2008
PDF

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