LV Kaubanduse Osaühing
Active Registry code 10690738
OÜ Viljandi linn Registered 22 Nov 2000
LV Kaubanduse Osaühing is a OÜ based in Viljandi linn, registry code 10690738, status: active. Main activity: Rental and operating of own or leased real estate. Its annual report for 2025 shows revenue of €18 318 and 1 employees.
Turnover
—
State taxes
1 538 €
↑ 18.4% vs Q2 2026
Labour taxes
1 663 €
↑ 35.3% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 1 663 €above 80% of companiesindustry median 857 € · companies in the industry: 7 261
- Revenue · 2025 18 318 €above 57% of companiesindustry median 13 620 € · companies in the industry: 30 470
- Net profit margin · 2025 -148.6 %above 2% of companiesindustry median 5.9 % · companies in the industry: 25 042
Taxes and turnover
- Company
- Industry median
Industry: Real estate 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 | — | 1 538 | 1 663 | 1 |
| Q2 2026 | — | 1 299 | 1 229 | 1 |
| Q1 2026 | — | 1 084 | 1 107 | 1 |
| Q4 2025 | — | 1 029 | 812 | 1 |
| Q3 2025 | — | 1 711 | 1 882 | 1 |
| Q2 2025 | — | 1 928 | 1 882 | 1 |
| Q1 2025 | — | 1 763 | 1 854 | 1 |
| Q4 2024 | — | 1 630 | 1 797 | 1 |
| Q3 2024 | — | 1 630 | 1 797 | 1 |
| Q2 2024 | — | 2 204 | 2 328 | 1 |
| Q1 2024 | — | 2 148 | 2 328 | 1 |
| Q4 2023 | — | 1 424 | 1 543 | 1 |
| Q3 2023 | — | 1 424 | 1 543 | 1 |
| Q2 2023 | — | 1 269 | 1 325 | 1 |
| Q1 2023 | — | 2 016 | 2 060 | — |
| Q4 2022 | — | 1 986 | 2 060 | — |
| Q3 2022 | — | 1 976 | 2 060 | — |
| Q2 2022 | — | 659 | 687 | — |
| Q1 2022 | — | 64 | — | — |
Labour taxes per employee per month
554 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate 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 | 18 318 | -27 222 | 16 116 | 262 905 | 261 074 | 1 |
| 2024 | 27 682 | -21 508 | 21 055 | 291 541 | 288 296 | 1 |
| 2023 | 17 282 | -16 576 | 16 567 | 311 992 | 309 804 | 1 |
| 2022 | 13 133 | -62 957 | 14 896 | 330 617 | 326 380 | 1 |
| 2021 | 9 233 | 18 297 | 0 | 393 223 | 389 337 | 0 |
| 2020 | 7 391 | -12 479 | 0 | 372 677 | 371 040 | 0 |
| 2019 | 2 824 | 377 980 | 0 | 387 884 | 383 519 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 9 |
| 2008 | — | — | — | — | — | 13 |
| 2007 | — | — | — | — | — | 13 |
| 2006 | — | — | — | — | — | 13 |
| 2005 | — | — | — | — | — | 13 |
| 2004 | — | — | — | — | — | 15 |
| 2003 | — | — | — | — | — | 17 |
| 2002 | — | — | — | — | — | 13 |
| 2001 | — | — | — | — | — | 6 |
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
-148.6 %
Net profit / revenue
Return on equity (ROE)
-10.4 %
Net profit / equity
Return on assets (ROA)
-10.4 %
Net profit / assets
Equity ratio
99.3 %
Equity / assets
Debt ratio
0.7 %
Liabilities / assets
Current ratio
41.66
Current assets / current liabilities
Revenue per employee
18 318 €
Revenue / average full-time employees
Labour cost per employee per month
1 343 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 5 Jul 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 | 29 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 18 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 23 Aug 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 25 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 29 May 2020 | Company’s own | e-Äriregister |
Board
- Liilian LeesmentBoard member · since 21 Jun 2019
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Liilian LeesmentNatural person · 5 915 €
Beneficial owners
- Liilian LeesmentDirect ownership · since 5 Jul 2019
Founders and other persons
- Aare ViilFounder · 40 000 € · 22 Nov 2000
Activities (EMTAK)
- 68201Rental and operating of own or leased real estate Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20033146 / 12 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20033146 / 11 24 Aug 2022 |
Amendment entry | In force 24 Aug 2022 |
||
| Ä 20033146 / M3 21 Jun 2019 |
Ruling to eliminate deficiencies | 11 Jul 2019 | Deficiencies eliminated 21 Jun 2019 |
|
| Ä 20033146 / 9 21 Jun 2019 |
Amendment entry | In force 21 Jun 2019 |
||
| Ä 20033146 / 10 21 Jun 2019 |
Amendment entry | In force 21 Jun 2019 |
||
| Ä 20033146 / 8 11 Dec 2018 |
Amendment entry | In force 11 Dec 2018 |
||
| Ä 20033146 / M2 23 Apr 2018 |
Warning of deletion from the register: annual report not filed | 23 Oct 2018 | Deficiencies eliminated 29 May 2018 |
|
| Ä 20033146 / 7 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20033146 / 6 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 20033146 / 5 17 Sep 2012 |
Entry refused: deficiencies not eliminated | In force 4 Oct 2012 |
||
| Ä 20033146 / M1 31 May 2012 |
Ruling to eliminate deficiencies | In force 31 May 2012 |
||
| Ä 20033146 / 4 9 Jun 2010 |
Deletion of activities from the registry card | In force 9 Jun 2010 |
||
| Ä 33146 / 2 28 Nov 2007 |
Amendment entry | In force 28 Nov 2007 |
||
| Ä 33146 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 14516 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 14516 / 2 3 Jun 2005 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data