Osaühing Ljuna Tours

Active Registry code 10780849 OÜ Tallinn Registered 19 Jun 2001

Osaühing Ljuna Tours is a OÜ based in Tallinn, registry code 10780849, status: active. Main activity: Travel agency activities. According to EMTA, turnover for Q3 2026 was €68 694 with 4 employees.

Turnover

68 694 €

↑ 31.6% vs Q2 2026

State taxes

28 015 €

↑ 329.0% vs Q2 2026

Labour taxes

14 337 €

↑ 97.8% vs Q2 2026

Employees

−1 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Travel agency, tour operator and other reservation service and related activities · EMTAK 79

Turnover · Q3 2026 68 694 €

above 67% of companies

industry median 27 306 € · companies in the industry: 383
Labour taxes per employee 3 584 €

above 85% of companies

industry median 1 423 € · companies in the industry: 297
Revenue · 2025 301 935 €

above 80% of companies

industry median 27 722 € · companies in the industry: 819
Net profit margin · 2025 12.0 %

above 64% of companies

industry median 5.5 % · companies in the industry: 644

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 68 694 € · +31.6% vs Q2 2026 · industry median 27 306 € · above 67% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 584 € · +147.2% vs Q2 2026 · industry median 1 423 € · above 85% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 4 · −20.0% vs Q2 2026

State taxes, € Q3 2026: 28 015 € · +329.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	68 694	28 015	14 337	4
Q2 2026	52 195	6 531	7 249	5
Q1 2026	24 447	8 657	8 900	5
Q4 2025	117 346	40 957	21 470	5
Q3 2025	87 741	18 688	15 792	7
Q2 2025	62 216	7 578	8 623	6
Q1 2025	36 120	15 938	10 097	6
Q4 2024	103 701	30 282	22 014	6
Q3 2024	99 234	17 409	14 566	6
Q2 2024	59 004	8 149	9 119	6
Q1 2024	27 384	26 206	8 630	6
Q4 2023	101 900	20 374	20 217	6
Q3 2023	111 308	26 824	17 920	6
Q2 2023	50 375	5 519	5 462	6
Q1 2023	45 147	15 856	11 069	5
Q4 2022	59 561	13 394	12 808	6
Q3 2022	87 833	10 972	9 942	6
Q2 2022	43 414	3 373	3 627	5
Q1 2022	12 117	11 019	5 571	5

Labour taxes per employee per month

1 195 €

Turnover per employee in the quarter

17 174 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 301 935 € · +0.4% vs 2024 · industry median 27 722 € · above 80% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 36 158 € · −34.7% vs 2024 · industry median 1 194 € · above 88% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 12.0 % · −6.4 pp vs the year before · industry median 5.5 % · above 64% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 230 431 € · −14.3% vs 2024

Equity, € thousand 2025: 58 897 € · −26.7% vs 2024

Employees 2025: 6 · +0.0% vs 2024 · industry median 1 · above 90% of the industry

Company
Industry median

Industry: Travel agency, tour operator and other reservation service and related 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	301 935	36 158	136 191	230 431	58 897	6
2024	300 720	55 391	132 818	268 726	80 338	6
2023	304 113	64 946	132 229	234 480	98 874	6
2022	228 751	83 304	87 917	293 674	143 781	5
2021	122 791	75 367	34 370	190 465	92 735	3
2020	31 131	-16 582	50 087	218 966	52 368	4
2019	195 967	56 919	76 041	309 748	89 580	5
2018	—	—	—	—	—	6
2017	—	—	—	—	—	6
2016	—	—	—	—	—	6
2015	—	—	—	—	—	6
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	4
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3

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

12.0 %

Net profit / revenue

Return on equity (ROE)

61.4 %

Net profit / equity

Return on assets (ROA)

15.7 %

Net profit / assets

Equity ratio

25.6 %

Equity / assets

Debt ratio

74.4 %

Liabilities / assets

Current ratio

1.25

Current assets / current liabilities

Revenue per employee

50 323 €

Revenue / average full-time employees

Labour cost per employee per month

1 892 €

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	9 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	26 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	25 Aug 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	3 Aug 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Oct 2020	Company’s own	e-Äriregister

Board

Ljudmilla Kasjan
Board member · since 19 Jun 2001
Natalia Baum
Board member · since 25 Jul 2011

Right of representation

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

Owners

Ljudmilla Kasjan
Natural person · 4 407 €

75%
Natalia Baum
Natural person · 1 469 €

25%

Beneficial owners

Natalia Baum
Direct ownership · since 8 Apr 2025
Ljudmilla Kasjan
Direct ownership · since 3 Aug 2021

Founders and other persons

Ljudmilla Kasjan
Founder · 69 000 € · 19 Jun 2001
Natalja Baum
Founder · 23 000 € · 19 Jun 2001

Activities (EMTAK)

79111Travel agency activities Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10058429 / 12 26 Jun 2024	Amendment under Code of Civil Procedure § 595¹ (1)	In force 26 Jun 2024	PDF
Ä 10058429 / 11 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10058429 / 10 4 Jul 2019	Amendment entry	In force 4 Jul 2019	PDF
Ä 10058429 / 9 29 Aug 2018	Amendment entry	In force 29 Aug 2018	PDF
Ä 10058429 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10058429 / 7 8 Nov 2017	Amendment entry	In force 8 Nov 2017	PDF
Ä 10058429 / 6 16 Sep 2016	Amendment entry	In force 16 Sep 2016	PDF
Ä 10058429 / 5 1 Aug 2011	Amendment entry	In force 1 Aug 2011	PDF
Ä 10058429 / 4 25 Jul 2011	Amendment entry	In force 25 Jul 2011	PDF
Ä 58429 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 58429 / 2 20 Feb 2004	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