L&O Konsult OÜ

Active Registry code 12465112 OÜ Tartu linn Registered 29 Apr 2013
Compare

L&O Konsult OÜ is a OÜ based in Tartu linn, registry code 12465112, status: active. Main activity: Other engineering-technical activities. Its annual report for 2025 shows revenue of €320 and 0 employees.

Revenue
320 €
↓ 94.9% vs 2024
Employees
0
±0 vs 2024

2025 · annual report, e-Äriregister

Position in the industry Architectural and engineering activities; technical testing and analysis · EMTAK 71

  • Revenue · 2025 320 €
    industry median 23 548 € · companies in the industry: 4 824

Taxes and turnover

No tax data available. EMTA publishes data for those who paid state taxes, filed a VAT return or had employees in the quarter. New and small companies may be missing.

Financials by year

2016 – 2025
Revenue, € 2025: 320 € · −94.9% vs 2024 · industry median 23 548 € · above 17% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 124 € Industry median: 23 879 €20192020 Company: 5 791 € Industry median: 21 696 €20202021 Company: 9 531 € Industry median: 23 290 €20212022 Company: 9 065 € Industry median: 23 304 €20222023 Company: 160 € Industry median: 22 720 €20232024 Company: 6 260 € Industry median: 22 098 €20242025 Company: 320 € Industry median: 23 548 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 3 124 € Industry median: 23 879 €20192020 Company: 5 791 € Industry median: 21 696 €2021 Company: 9 531 € Industry median: 23 290 €20212022 Company: 9 065 € Industry median: 23 304 €2023 Company: 160 € Industry median: 22 720 €20232024 Company: 6 260 € Industry median: 22 098 €2025 Company: 320 € Industry median: 23 548 €2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -4 444 € · −297.4% vs 2024 · industry median 1 536 € · above 13% of the industry
-7 500-5 000-2 50002 5005 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -6 935 € Industry median: 2 331 €20192020 Company: -133 € Industry median: 2 183 €20202021 Company: 2 206 € Industry median: 2 742 €20212022 Company: 3 135 € Industry median: 1 794 €20222023 Company: -6 382 € Industry median: 2 165 €20232024 Company: 2 251 € Industry median: 1 691 €20242025 Company: -4 444 € Industry median: 1 536 €2025-7 500-5 000-2 50002 5005 0002018 Company: — Industry median: —2019 Company: -6 935 € Industry median: 2 331 €20192020 Company: -133 € Industry median: 2 183 €2021 Company: 2 206 € Industry median: 2 742 €20212022 Company: 3 135 € Industry median: 1 794 €2023 Company: -6 382 € Industry median: 2 165 €20232024 Company: 2 251 € Industry median: 1 691 €2025 Company: -4 444 € Industry median: 1 536 €2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2024: 36.0 % · industry median 15.3 % · above 67% of the industry
-300-200-10001002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -222.0 % Industry median: 16.3 %20192020 Company: -2.3 % Industry median: 16.8 %20202021 Company: 23.1 % Industry median: 19.6 %20212022 Company: 34.6 % Industry median: 16.6 %20222023 Company: — Industry median: 17.1 %20232024 Company: 36.0 % Industry median: 15.3 %20242025 Company: — Industry median: 15.1 %2025-300-200-10001002018 Company: — Industry median: —2019 Company: -222.0 % Industry median: 16.3 %20192020 Company: -2.3 % Industry median: 16.8 %2021 Company: 23.1 % Industry median: 19.6 %20212022 Company: 34.6 % Industry median: 16.6 %2023 Company: — Industry median: 17.1 %20232024 Company: 36.0 % Industry median: 15.3 %2025 Company: — Industry median: 15.1 %2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 11 607 € · −17.5% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 12 603 €20192020 Company: 13 844 €20202021 Company: 17 328 €20212022 Company: 19 040 €20222023 Company: 11 805 €20232024 Company: 14 066 €20242025 Company: 11 607 €202505 00010 00015 00020 0002018 Company: —2019 Company: 12 603 €20192020 Company: 13 844 €2021 Company: 17 328 €20212022 Company: 19 040 €2023 Company: 11 805 €20232024 Company: 14 066 €2025 Company: 11 607 €2025
Equity, € 2025: 7 031 € · −38.7% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 10 398 €20192020 Company: 10 265 €20202021 Company: 12 471 €20212022 Company: 15 606 €20222023 Company: 9 224 €20232024 Company: 11 475 €20242025 Company: 7 031 €202505 00010 00015 00020 0002018 Company: —2019 Company: 10 398 €20192020 Company: 10 265 €2021 Company: 12 471 €20212022 Company: 15 606 €2023 Company: 9 224 €20232024 Company: 11 475 €2025 Company: 7 031 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (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 320 -4 444 0 11 607 7 031 0
2024 6 260 2 251 0 14 066 11 475 0
2023 160 -6 382 0 11 805 9 224 0
2022 9 065 3 135 0 19 040 15 606 0
2021 9 531 2 206 0 17 328 12 471 0
2020 5 791 -133 0 13 844 10 265 0
2019 3 124 -6 935 0 12 603 10 398 0
2018 — — — — — 0
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
-1 388.8 %
Net profit / revenue
Return on equity (ROE)
-63.2 %
Net profit / equity
Return on assets (ROA)
-38.3 %
Net profit / assets
Equity ratio
60.6 %
Equity / assets
Debt ratio
39.4 %
Liabilities / assets
Current ratio
2.54
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 25 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 24 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 11 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 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

  • Tõnu Lukmann
    Member of a senior management body (management or supervisory board) · since 19 Oct 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 71129Other engineering-technical activities Main
Rulings
Number, date Title Deadline State Document
Ä 20063889 / 6
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20063889 / 5
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20063889 / 4
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20063889 / 3
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20063889 / 2
13 May 2014
Amendment entry In force
13 May 2014
PDF
Ä 20063889
29 Apr 2013
First entry In force
29 Apr 2013
PDF

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