OÜ L.U.Raamatupidamisteenused

Active Registry code 10912506 OÜ Tartu linn Registered 6 Jan 2003

OÜ L.U.Raamatupidamisteenused is a OÜ based in Tartu linn, registry code 10912506, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €38 241 with 2 employees.

Turnover

38 241 €

↓ 8.5% vs Q2 2026

State taxes

13 741 €

↑ 37.9% vs Q2 2026

Labour taxes

7 577 €

↑ 6.3% 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 38 241 €

above 85% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 789 €

above 91% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 181 391 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 10.5 %

above 44% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 38 241 € · −8.5% vs Q2 2026 · industry median 9 740 € · above 85% 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: 3 789 € · +6.3% vs Q2 2026 · industry median 1 122 € · above 91% 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: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 13 741 € · +37.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	38 241	13 741	7 577	2
Q2 2026	41 793	9 965	7 131	2
Q1 2026	35 074	7 238	6 362	2
Q4 2025	39 459	7 687	6 608	2
Q3 2025	48 743	7 230	6 608	2
Q2 2025	52 082	7 757	6 608	2
Q1 2025	43 750	7 474	6 493	2
Q4 2024	51 238	6 374	4 834	2
Q3 2024	44 802	4 904	3 912	2
Q2 2024	50 471	4 983	3 912	2
Q1 2024	44 846	4 425	3 361	2
Q4 2023	37 062	4 000	3 085	2
Q3 2023	42 189	4 037	3 085	2
Q2 2023	41 603	3 626	2 808	2
Q1 2023	38 230	4 122	2 906	2
Q4 2022	33 988	3 639	2 559	2
Q3 2022	36 685	3 797	2 809	2
Q2 2022	40 928	3 975	2 986	2
Q1 2022	34 142	3 685	2 684	2

Labour taxes per employee per month

1 263 €

Turnover per employee in the quarter

19 121 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 181 391 € · −3.9% vs 2024 · industry median 12 784 € · above 98% 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: 19 023 € · +90.6% vs 2024 · industry median 1 062 € · above 88% 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: 10.5 % · +5.2 pp vs the year before · industry median 14.8 % · above 44% 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: 126 554 € · +14.5% vs 2024

Equity, € 2025: 98 640 € · +23.9% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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	181 391	19 023	61 509	126 554	98 640	2
2024	188 814	9 979	48 353	110 497	79 617	2
2023	164 466	3 046	35 621	97 687	69 638	2
2022	146 997	5 300	32 445	91 267	66 592	2
2021	137 110	5 343	30 082	88 447	61 292	2
2020	128 883	11 371	22 032	87 872	55 949	2
2019	114 904	11 178	25 843	71 283	44 577	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	4
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	4
2004	—	—	—	—	—	2
2003	—	—	—	—	—	1

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

10.5 %

Net profit / revenue

Return on equity (ROE)

19.3 %

Net profit / equity

Return on assets (ROA)

15.0 %

Net profit / assets

Equity ratio

77.9 %

Equity / assets

Debt ratio

22.1 %

Liabilities / assets

Current ratio

4.30

Current assets / current liabilities

Revenue per employee

90 696 €

Revenue / average full-time employees

Labour cost per employee per month

2 563 €

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	27 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 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	21 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Jul 2020	Company’s own	e-Äriregister

Board

Lea Uutma
Board member · since 6 Jan 2003

Right of representation

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

Owners

Lea Uutma
Natural person · 2 556 €

100%

Beneficial owners

Lea Uutma
Direct ownership · since 4 Sep 2018

Founders and other persons

Lea Uutma
Founder · 40 000 € · 6 Jan 2003

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20024042 / 9 11 Sep 2026	Amendment entry		In force 11 Sep 2026	PDF
Ä 20024042 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20024042 / 7 9 Jan 2023	Amendment under Commercial Code § 525 (2)		In force 9 Jan 2023	PDF
Ä 20024042 / 6 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20024042 / 5 19 Dec 2017	Amendment entry		In force 19 Dec 2017	PDF
Ä 20024042 / 4 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20024042 / 3 11 Feb 2011	Amendment entry		In force 11 Feb 2011	PDF
Ä 20024042 / M2 10 Feb 2011	Ruling to eliminate deficiencies	10 Mar 2011	In force 10 Feb 2011	PDF
Ä 24042 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF
Ä 24042 3 Jan 2003	First entry		In force	PDF
Ä 24042 / M1 24 Dec 2002	Ruling to eliminate deficiencies (to be served)	24 Feb 2003	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data