OSAÜHING LIANART

Active Registry code 11189348 OÜ Narva linn Registered 28 Dec 2005

OSAÜHING LIANART is a OÜ based in Narva linn, registry code 11189348, status: active. Main activity: Intermediation service activities for non-specialised retail sale. Its annual report for 2025 shows revenue of €39 718 and 5 employees.

Turnover

—

State taxes

2 129 €

↑ 62.1% vs Q2 2026

Labour taxes

2 364 €

↑ 64.6% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Labour taxes per employee 591 €

above 19% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 39 718 €

above 63% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 0.8 %

above 46% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 591 € · +105.8% vs Q2 2026 · industry median 1 201 € · above 19% of the industry

Company
Industry median

Industry: Retail trade (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: 2 129 € · +62.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	2 129	2 364	4
Q2 2026	—	1 313	1 436	5
Q1 2026	—	1 784	1 887	5
Q4 2025	—	1 776	1 846	5
Q3 2025	—	6 603	6 855	5
Q2 2025	—	—	—	5
Q1 2025	—	818	861	5
Q4 2024	—	3 710	4 002	5
Q3 2024	—	2 167	2 273	5
Q2 2024	—	2 572	2 796	5
Q1 2024	—	2 283	2 433	5
Q4 2023	—	2 406	2 535	5
Q3 2023	—	2 769	3 046	5
Q2 2023	—	1 339	1 478	5
Q1 2023	—	2 108	2 311	5
Q4 2022	—	2 006	2 175	5
Q3 2022	—	2 103	2 269	5
Q2 2022	—	2 186	2 377	5
Q1 2022	—	1 619	1 774	5

Labour taxes per employee per month

197 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 39 718 € · +2.3% vs 2024 · industry median 16 974 € · above 63% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 309 € · −84.7% vs 2024 · industry median 0 € · above 61% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.8 % · −4.4 pp vs the year before · industry median 1.3 % · above 46% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 9 324 € · +30.5% vs 2024

Equity, € 2025: 7 456 € · +4.3% vs 2024

Employees 2025: 5 · +25.0% vs 2024 · industry median 2 · above 83% of the industry

Company
Industry median

Industry: Retail trade (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	39 718	309	19 663	9 324	7 456	5
2024	38 835	2 016	30 620	7 147	7 147	4
2023	35 875	2 575	30 498	12 727	11 847	4
2022	33 901	1 934	25 184	10 001	9 272	4
2021	29 898	876	20 685	9 112	7 338	4
2020	32 312	1 377	25 168	7 678	6 462	4
2019	26 812	658	22 372	7 373	5 085	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	2
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	3
2006	—	—	—	—	—	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

0.8 %

Net profit / revenue

Return on equity (ROE)

4.1 %

Net profit / equity

Return on assets (ROA)

3.3 %

Net profit / assets

Equity ratio

80.0 %

Equity / assets

Debt ratio

20.0 %

Liabilities / assets

Revenue per employee

7 944 €

Revenue / average full-time employees

Labour cost per employee per month

328 €

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	8 Sep 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	23 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	1 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 Aug 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	15 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Jul 2020	Company’s own	e-Äriregister

Board

Valentina Lazareva
Board member · since 28 Dec 2005

Right of representation

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

Owners

Valentina Lazareva
Natural person · 2 556 €

100%

Beneficial owners

Valentina Lazareva
Member of a senior management body (management or supervisory board) · since 12 Dec 2024

Founders and other persons

Valentina Lazareva
Founder · 40 000 € · 9 Dec 2005

Activities (EMTAK)

47911Intermediation service activities for non-specialised retail sale Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40018150 / 6 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 40018150 / M2 30 Aug 2022	Procedural ruling		In force 30 Aug 2022	PDF
Ä 40018150 / 5 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 40018150 / 4 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 40018150 / 3 5 Jan 2012	Amendment entry		In force 5 Jan 2012	PDF
Ä 40018150 / 2 6 Jul 2010	Deletion of activities from the registry card		In force 6 Jul 2010	PDF
Ä 18150 / M1 8 Dec 2008	Warning of a fine: deficiencies in the annual report	10 Mar 2009	Deficiencies eliminated 10 Mar 2009	PDF
Ä 18150 28 Dec 2005	First entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data