OÜ L&res Asset
OÜ L&res Asset is a OÜ based in Tartu linn, registry code 11136843, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €7 600 and 1 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 935 €above 41% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 7 600 €above 40% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -49.1 %above 5% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting 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 | — | 849 | 935 | 1 |
| Q2 2026 | — | 877 | 954 | 1 |
| Q1 2026 | — | 866 | 938 | 1 |
| Q4 2025 | — | 832 | 916 | 1 |
| Q3 2025 | — | 841 | 937 | 1 |
| Q2 2025 | — | 841 | 937 | 1 |
| Q1 2025 | — | 927 | 1 006 | 1 |
| Q4 2024 | — | 671 | 744 | 1 |
| Q3 2024 | — | 745 | 840 | 1 |
| Q2 2024 | — | 745 | 840 | 1 |
| Q1 2024 | — | 739 | 837 | 1 |
| Q4 2023 | — | 576 | 606 | 1 |
| Q3 2023 | — | 647 | 734 | 1 |
| Q2 2023 | — | 647 | 734 | 1 |
| Q1 2023 | — | 557 | 630 | 1 |
| Q4 2022 | — | 616 | 693 | 1 |
| Q3 2022 | — | 616 | 693 | 1 |
| Q2 2022 | — | 520 | 585 | 1 |
| Q1 2022 | — | 552 | 620 | 1 |
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting 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 | 7 600 | -3 728 | 11 119 | 22 997 | 21 803 | 1 |
| 2024 | 10 700 | -374 | 10 569 | 26 236 | 25 531 | 1 |
| 2023 | 9 400 | -1 988 | 9 375 | 27 093 | 25 905 | 1 |
| 2022 | 14 530 | 5 133 | 8 531 | 28 633 | 27 893 | 1 |
| 2021 | 12 699 | 1 647 | 8 934 | 23 738 | 22 760 | 1 |
| 2020 | 5 829 | -2 982 | 6 791 | 21 835 | 21 112 | 1 |
| 2019 | 12 289 | 3 303 | 7 840 | 24 584 | 24 095 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 1 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 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
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 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 30 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 1 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 30 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 31 Oct 2020 | Company’s own | e-Äriregister |
Board
- Andres LeisteBoard member · since 29 Jun 2005
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Andres LeisteNatural person · 2 556 €
Beneficial owners
- Andres LeisteDirect ownership · since 18 Oct 2018
Founders and other persons
- Andres LeisteFounder · 20 000 € · 21 Jun 2005
- Helle PullmannFounder · 20 000 € · 21 Jun 2005
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
- 74991All other professional, scientific and technical activities n.e.c.
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20029205 / 9 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20029205 / 8 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20029205 / 7 6 Dec 2017 |
Amendment entry | In force 6 Dec 2017 |
||
| Ä 20029205 / 6 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 20029205 / 5 28 Feb 2011 |
Amendment under Commercial Code § 525 (2) | In force 28 Feb 2011 |
||
| Ä 20029205 / 4 30 Dec 2010 |
Amendment entry | In force 30 Dec 2010 |
||
| Ä 20029205 / M2 14 Dec 2010 |
Ruling to eliminate deficiencies | 14 Jan 2011 | In force 14 Dec 2010 |
|
| Ä 20029205 / M1 29 Nov 2010 |
Ruling to eliminate deficiencies | 30 Dec 2010 | In force 29 Nov 2010 |
|
| Ä 29205 / 3 2 Jul 2009 |
Deletion of activities from the registry card | In force 2 Jul 2009 |
||
| Ä 29205 / 2 28 Mar 2007 |
Amendment entry | In force 28 Mar 2007 |
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| Ä 29205 28 Jun 2005 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data