osaühing LUMIENE

Active Registry code 10637282 OÜ Maardu linn Registered 19 Jan 2000
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osaühing LUMIENE is a OÜ based in Maardu linn, registry code 10637282, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €8 729 with 1 employees.

Turnover
8 729 €
↑ 2.1% vs Q2 2026
State taxes
2 794 €
↓ 8.2% vs Q2 2026
Labour taxes
1 483 €
↑ 0.0% vs Q2 2026
Employees
1
±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 8 729 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 483 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 34 303 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 4.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 8 729 € · +2.1% vs Q2 2026 · industry median 9 740 € · above 47% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 7 285 € Industry median: 8 379 €Q4·23Q1 2024 Company: 7 228 € Industry median: 8 662 €Q2 2024 Company: 7 238 € Industry median: 9 055 €Q2·24Q3 2024 Company: 7 238 € Industry median: 9 026 €Q4 2024 Company: 7 238 € Industry median: 8 663 €Q4·24Q1 2025 Company: 8 155 € Industry median: 8 739 €Q2 2025 Company: 8 639 € Industry median: 8 935 €Q2·25Q3 2025 Company: 8 639 € Industry median: 9 025 €Q4 2025 Company: 8 579 € Industry median: 8 820 €Q4·25Q1 2026 Company: 8 459 € Industry median: 9 182 €Q2 2026 Company: 8 549 € Industry median: 9 921 €Q2·26Q3 2026 Company: 8 729 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 7 238 € Industry median: 8 663 €Q1 2025 Company: 8 155 € Industry median: 8 739 €Q1·25Q2 2025 Company: 8 639 € Industry median: 8 935 €Q3 2025 Company: 8 639 € Industry median: 9 025 €Q3·25Q4 2025 Company: 8 579 € Industry median: 8 820 €Q1 2026 Company: 8 459 € Industry median: 9 182 €Q1·26Q2 2026 Company: 8 549 € Industry median: 9 921 €Q3 2026 Company: 8 729 € Industry median: 9 740 €Q3·26
  • 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: 1 483 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 65% of the industry
05001 0001 500Q4 2023 Company: 1 291 € Industry median: 957 €Q4·23Q1 2024 Company: 1 273 € Industry median: 991 €Q2 2024 Company: 1 309 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 323 € Industry median: 1 020 €Q4 2024 Company: 1 323 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 393 € Industry median: 1 085 €Q2 2025 Company: 1 483 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 483 € Industry median: 1 126 €Q4 2025 Company: 1 483 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 483 € Industry median: 1 088 €Q2 2026 Company: 1 483 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 483 € Industry median: 1 122 €Q3·2605001 0001 500Q4 2024 Company: 1 323 € Industry median: 1 032 €Q1 2025 Company: 1 393 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 483 € Industry median: 1 115 €Q3 2025 Company: 1 483 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 483 € Industry median: 1 123 €Q1 2026 Company: 1 483 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 483 € Industry median: 1 096 €Q3 2026 Company: 1 483 € Industry median: 1 122 €Q3·26
  • 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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 2 794 € · −8.2% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 1 920 €Q4·23Q1 2024 Company: 2 087 €Q2 2024 Company: 2 327 €Q2·24Q3 2024 Company: 2 280 €Q4 2024 Company: 2 243 €Q4·24Q1 2025 Company: 2 711 €Q2 2025 Company: 2 909 €Q2·25Q3 2025 Company: 2 628 €Q4 2025 Company: 3 029 €Q4·25Q1 2026 Company: 2 941 €Q2 2026 Company: 3 043 €Q2·26Q3 2026 Company: 2 794 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 243 €Q1 2025 Company: 2 711 €Q1·25Q2 2025 Company: 2 909 €Q3 2025 Company: 2 628 €Q3·25Q4 2025 Company: 3 029 €Q1 2026 Company: 2 941 €Q1·26Q2 2026 Company: 3 043 €Q3 2026 Company: 2 794 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 8 729 2 794 1 483 1
Q2 2026 8 549 3 043 1 483 1
Q1 2026 8 459 2 941 1 483 1
Q4 2025 8 579 3 029 1 483 1
Q3 2025 8 639 2 628 1 483 1
Q2 2025 8 639 2 909 1 483 1
Q1 2025 8 155 2 711 1 393 1
Q4 2024 7 238 2 243 1 323 1
Q3 2024 7 238 2 280 1 323 1
Q2 2024 7 238 2 327 1 309 1
Q1 2024 7 228 2 087 1 273 1
Q4 2023 7 285 1 920 1 291 1
Q3 2023 10 514 1 835 1 291 1
Q2 2023 7 227 2 191 1 274 1
Q1 2023 7 100 2 172 1 220 1
Q4 2022 6 830 2 006 1 195 1
Q3 2022 7 010 1 830 1 022 1
Q2 2022 6 210 1 684 1 022 1
Q1 2022 6 210 1 414 941 1
Labour taxes per employee per month
494 €
Turnover per employee in the quarter
8 729 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 34 303 € · +19.0% vs 2024 · industry median 12 784 € · above 75% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 30 896 € Industry median: 10 920 €20192020 Company: 27 826 € Industry median: 10 651 €20202021 Company: 27 488 € Industry median: 10 862 €20212022 Company: 26 363 € Industry median: 11 500 €20222023 Company: 28 836 € Industry median: 12 140 €20232024 Company: 28 836 € Industry median: 12 266 €20242025 Company: 34 303 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 30 896 € Industry median: 10 920 €20192020 Company: 27 826 € Industry median: 10 651 €2021 Company: 27 488 € Industry median: 10 862 €20212022 Company: 26 363 € Industry median: 11 500 €2023 Company: 28 836 € Industry median: 12 140 €20232024 Company: 28 836 € Industry median: 12 266 €2025 Company: 34 303 € Industry median: 12 784 €2025
  • 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: 1 589 € · +4 281.6% vs 2024 · industry median 1 062 € · above 55% of the industry
-1 00001 0002 0003 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 877 € Industry median: 1 072 €20192020 Company: -578 € Industry median: 1 156 €20202021 Company: 249 € Industry median: 1 164 €20212022 Company: -217 € Industry median: 1 042 €20222023 Company: 676 € Industry median: 1 210 €20232024 Company: -38 € Industry median: 987 €20242025 Company: 1 589 € Industry median: 1 062 €2025-1 00001 0002 0003 0004 0002018 Company: — Industry median: —2019 Company: 3 877 € Industry median: 1 072 €20192020 Company: -578 € Industry median: 1 156 €2021 Company: 249 € Industry median: 1 164 €20212022 Company: -217 € Industry median: 1 042 €2023 Company: 676 € Industry median: 1 210 €20232024 Company: -38 € Industry median: 987 €2025 Company: 1 589 € Industry median: 1 062 €2025
  • 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: 4.6 % · +4.8 pp vs the year before · industry median 14.8 % · above 34% of the industry
-5051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12.5 % Industry median: 15.7 %20192020 Company: -2.1 % Industry median: 17.8 %20202021 Company: 0.9 % Industry median: 17.9 %20212022 Company: -0.8 % Industry median: 16.2 %20222023 Company: 2.3 % Industry median: 16.9 %20232024 Company: -0.1 % Industry median: 15.0 %20242025 Company: 4.6 % Industry median: 14.8 %2025-5051015202018 Company: — Industry median: —2019 Company: 12.5 % Industry median: 15.7 %20192020 Company: -2.1 % Industry median: 17.8 %2021 Company: 0.9 % Industry median: 17.9 %20212022 Company: -0.8 % Industry median: 16.2 %2023 Company: 2.3 % Industry median: 16.9 %20232024 Company: -0.1 % Industry median: 15.0 %2025 Company: 4.6 % Industry median: 14.8 %2025
  • 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: 77 771 € · +2.3% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 75 126 €20192020 Company: 74 943 €20202021 Company: 75 066 €20212022 Company: 75 218 €20222023 Company: 75 918 €20232024 Company: 75 988 €20242025 Company: 77 771 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 75 126 €20192020 Company: 74 943 €2021 Company: 75 066 €20212022 Company: 75 218 €2023 Company: 75 918 €20232024 Company: 75 988 €2025 Company: 77 771 €2025
Equity, € 2025: 69 221 € · +2.3% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 67 540 €20192020 Company: 66 962 €20202021 Company: 67 211 €20212022 Company: 66 994 €20222023 Company: 67 670 €20232024 Company: 67 632 €20242025 Company: 69 221 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 67 540 €20192020 Company: 66 962 €2021 Company: 67 211 €20212022 Company: 66 994 €2023 Company: 67 670 €20232024 Company: 67 632 €2025 Company: 69 221 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 34 303 1 589 14 226 77 771 69 221 1
2024 28 836 -38 13 166 75 988 67 632 1
2023 28 836 676 12 808 75 918 67 670 1
2022 26 363 -217 12 828 75 218 66 994 1
2021 27 488 249 12 703 75 066 67 211 1
2020 27 826 -578 11 154 74 943 66 962 1
2019 30 896 3 877 10 590 75 126 67 540 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 0
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2004 — — — — — 0
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
4.6 %
Net profit / revenue
Return on equity (ROE)
2.3 %
Net profit / equity
Return on assets (ROA)
2.0 %
Net profit / assets
Equity ratio
89.0 %
Equity / assets
Debt ratio
11.0 %
Liabilities / assets
Current ratio
6.72
Current assets / current liabilities
Revenue per employee
34 303 €
Revenue / average full-time employees
Labour cost per employee per month
1 186 €
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 11 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 22 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 20 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 1 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 23 Aug 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

  • Ene Lumi
    Direct ownership · since 23 Sep 2018
  • Vello Lumi
    Direct ownership · since 23 Sep 2018

Founders and other persons

  • Ene Lumi
    Founder · 20 000 € · 19 Jan 2000
  • Vello Lumi
    Founder · 20 000 € · 19 Jan 2000

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10045644 / 7
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10045644 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10045644 / 5
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10045644 / 4
3 Jan 2014
Amendment under Commercial Code § 525 (2) In force
3 Jan 2014
PDF
Ä 10045644 / 3
16 Nov 2011
Amendment entry In force
16 Nov 2011
PDF
Ä 10045644 / M2
9 Nov 2011
Ruling to eliminate deficiencies In force
9 Nov 2011
PDF
Ä 45644 / 2
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF

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