LVN Osaühing is a OÜ based in Tallinn, registry code 11812735, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €28 161 with 2 employees.
Turnover
28 161 €
↓ 19.2%vs Q2 2026
State taxes
9 945 €
↑ 3.7%vs Q2 2026
Labour taxes
4 361 €
↑ 5.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202628 161 €
above 79% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 181 €
above 78% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025131 541 €
above 93% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20258.2 %
above 40% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 28 161 € · −19.2% vs Q2 2026 · industry median 9 740 € · above 79% 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: 2 181 € · +5.7% vs Q2 2026 · industry median 1 122 € · above 78% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 9 945 € · +3.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
28 161
9 945
4 361
2
Q2 2026
34 847
9 592
4 127
2
Q1 2026
28 025
8 867
4 305
2
Q4 2025
29 184
10 593
5 731
2
Q3 2025
34 245
11 725
5 619
3
Q2 2025
37 747
11 703
5 752
3
Q1 2025
34 369
11 408
5 429
3
Q4 2024
44 744
12 450
5 374
3
Q3 2024
30 312
9 299
5 504
3
Q2 2024
36 522
10 605
5 237
3
Q1 2024
33 353
9 141
4 659
3
Q4 2023
31 695
8 409
4 230
2
Q3 2023
25 851
5 883
3 732
2
Q2 2023
25 127
7 546
4 314
3
Q1 2023
25 325
6 654
3 349
3
Q4 2022
22 186
6 295
3 573
3
Q3 2022
19 190
4 782
3 101
3
Q2 2022
20 288
4 836
2 435
3
Q1 2022
21 126
4 336
2 158
3
Labour taxes per employee per month
727 €
Turnover per employee in the quarter
14 081 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 131 541 € · +1.9% vs 2024 · industry median 12 784 € · above 93% 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: 10 782 € · +91.5% vs 2024 · industry median 1 062 € · above 81% 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: 8.2 % · +3.8 pp vs the year before · industry median 14.8 % · above 40% 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: 121 315 € · −10.3% vs 2024Equity, € thousand 2025: 108 610 € · +4.6% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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
131 541
10 782
57 873
121 315
108 610
3
2024
129 062
5 630
57 896
135 220
103 828
3
2023
109 562
16 872
44 038
158 495
100 198
2
2022
84 570
3 756
39 759
105 047
83 326
3
2021
72 872
3 328
29 773
116 958
79 571
2
2020
67 768
2 037
29 832
128 012
76 243
2
2019
67 746
3 190
29 853
139 640
74 206
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
1
2010
—
—
—
—
—
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
8.2 %
Net profit / revenue
Return on equity (ROE)
9.9 %
Net profit / equity
Return on assets (ROA)
8.9 %
Net profit / assets
Equity ratio
89.5 %
Equity / assets
Debt ratio
10.5 %
Liabilities / assets
Current ratio
1.82
Current assets / current liabilities
Revenue per employee
43 847 €
Revenue / average full-time employees
Labour cost per employee per month
1 608 €
Labour costs / employees / 12 months (incl. employer taxes)
