L&V Temps OÜ

Active Registry code 12405050 OÜ Tallinn Registered 14 Jan 2013
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L&V Temps OÜ is a OÜ based in Tallinn, registry code 12405050, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €5 045 and 0 employees.

Turnover
—
State taxes
191 €
Labour taxes
194 €
Employees
—

Q4 2022 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 5 045 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 17.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q1 2022 – Q4 2022
Employees Q3 2022: 1
0.00.20.40.60.81.0Q1 2022 Company: —Q1·22Q3 2022 Company: 1Q3·22Q4 2022 Company: —Q4·220.00.20.40.60.81.0Q1 2022 Company: —Q1·22Q3 2022 Company: 1Q4 2022 Company: —Q4·22
State taxes, € Q4 2022: 191 €
050100150200250Q1 2022 Company: 242 €Q1·22Q3 2022 Company: —Q3·22Q4 2022 Company: 191 €Q4·22050100150200250Q1 2022 Company: 242 €Q1·22Q3 2022 Company: —Q4 2022 Company: 191 €Q4·22
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q4 2022 — 191 194 —
Q3 2022 — — — 1
Q1 2022 — 242 245 —

Financials by year

2016 – 2025
Revenue, € 2025: 5 045 € · +6.9% vs 2024 · industry median 12 784 € · above 33% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 406 € Industry median: 10 920 €20192020 Company: 2 661 € Industry median: 10 651 €20202021 Company: 3 771 € Industry median: 10 862 €20212022 Company: 3 450 € Industry median: 11 500 €20222023 Company: 4 200 € Industry median: 12 140 €20232024 Company: 4 720 € Industry median: 12 266 €20242025 Company: 5 045 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 3 406 € Industry median: 10 920 €20192020 Company: 2 661 € Industry median: 10 651 €2021 Company: 3 771 € Industry median: 10 862 €20212022 Company: 3 450 € Industry median: 11 500 €2023 Company: 4 200 € Industry median: 12 140 €20232024 Company: 4 720 € Industry median: 12 266 €2025 Company: 5 045 € Industry median: 12 784 €2025
  • 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: 856 € · +8 460.0% vs 2024 · industry median 1 062 € · above 47% of the industry
-2 000-1 00001 0002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -378 € Industry median: 1 072 €20192020 Company: -317 € Industry median: 1 156 €20202021 Company: 302 € Industry median: 1 164 €20212022 Company: 1 018 € Industry median: 1 042 €20222023 Company: -1 312 € Industry median: 1 210 €20232024 Company: 10 € Industry median: 987 €20242025 Company: 856 € Industry median: 1 062 €2025-2 000-1 00001 0002 0002018 Company: — Industry median: —2019 Company: -378 € Industry median: 1 072 €20192020 Company: -317 € Industry median: 1 156 €2021 Company: 302 € Industry median: 1 164 €20212022 Company: 1 018 € Industry median: 1 042 €2023 Company: -1 312 € Industry median: 1 210 €20232024 Company: 10 € Industry median: 987 €2025 Company: 856 € Industry median: 1 062 €2025
  • 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: 17.0 % · +16.8 pp vs the year before · industry median 14.8 % · above 53% of the industry
-40-20020402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -11.1 % Industry median: 15.7 %20192020 Company: -11.9 % Industry median: 17.8 %20202021 Company: 8.0 % Industry median: 17.9 %20212022 Company: 29.5 % Industry median: 16.2 %20222023 Company: -31.2 % Industry median: 16.9 %20232024 Company: 0.2 % Industry median: 15.0 %20242025 Company: 17.0 % Industry median: 14.8 %2025-40-20020402018 Company: — Industry median: —2019 Company: -11.1 % Industry median: 15.7 %20192020 Company: -11.9 % Industry median: 17.8 %2021 Company: 8.0 % Industry median: 17.9 %20212022 Company: 29.5 % Industry median: 16.2 %2023 Company: -31.2 % Industry median: 16.9 %20232024 Company: 0.2 % Industry median: 15.0 %2025 Company: 17.0 % Industry median: 14.8 %2025
  • 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, € 2025: 1 331 € · +202.5% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 846 €20192020 Company: 651 €20202021 Company: 1 270 €20212022 Company: 1 742 €20222023 Company: 670 €20232024 Company: 440 €20242025 Company: 1 331 €202505001 0001 5002 0002018 Company: —2019 Company: 846 €20192020 Company: 651 €2021 Company: 1 270 €20212022 Company: 1 742 €2023 Company: 670 €20232024 Company: 440 €2025 Company: 1 331 €2025
Equity, € 2025: 1 296 € · +194.5% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 739 €20192020 Company: 422 €20202021 Company: 724 €20212022 Company: 1 742 €20222023 Company: 430 €20232024 Company: 440 €20242025 Company: 1 296 €202505001 0001 5002 0002018 Company: —2019 Company: 739 €20192020 Company: 422 €2021 Company: 724 €20212022 Company: 1 742 €2023 Company: 430 €20232024 Company: 440 €2025 Company: 1 296 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 5 045 856 0 1 331 1 296 0
2024 4 720 10 0 440 440 0
2023 4 200 -1 312 0 670 430 0
2022 3 450 1 018 482 1 742 1 742 1
2021 3 771 302 2 472 1 270 724 1
2020 2 661 -317 830 651 422 1
2019 3 406 -378 830 846 739 1
2018 — — — — — 2
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 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

Net profit margin
17.0 %
Net profit / revenue
Return on equity (ROE)
66.0 %
Net profit / equity
Return on assets (ROA)
64.3 %
Net profit / assets
Equity ratio
97.4 %
Equity / assets
Debt ratio
2.6 %
Liabilities / assets
Current ratio
38.03
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 18 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 12 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 17 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 22 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Apr 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

No beneficial owners listed.

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 11

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10178005 / 8
3 Sep 2025
 Amendment entry In force
3 Sep 2025
 PDF
Ä 10178005 / 7
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 10178005 / M3
24 Oct 2022
 Ruling to correct data outside an entry 7 Nov 2022 In force
24 Oct 2022
 PDF
Ä 10178005 / 6
14 Oct 2019
 Amendment entry In force
14 Oct 2019
 PDF
Ä 10178005 / M2
9 Oct 2019
 Ruling to eliminate deficiencies 24 Oct 2019 Deficiencies eliminated
14 Oct 2019
 PDF
Ä 10178005 / 5
19 Jan 2018
 Amendment entry In force
19 Jan 2018
 PDF
Ä 10178005 / 4
5 Dec 2017
 Amendment entry In force
5 Dec 2017
 PDF
Ä 10178005 / 3
16 Sep 2016
 Amendment entry In force
16 Sep 2016
 PDF
Ä 10178005 / 2
9 Dec 2015
 Amendment entry In force
9 Dec 2015
 PDF
Ä 10178005
14 Jan 2013
 First entry In force
14 Jan 2013
 PDF
Ä 10178005 / M1
9 Jan 2013
 Ruling to eliminate deficiencies 9 Feb 2013 In force
9 Jan 2013
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data