OÜ Luum

Active Registry code 12829229 OÜ Tartu linn Registered 6 Apr 2015
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OÜ Luum is a OÜ based in Tartu linn, registry code 12829229, status: active. Main activity: All other professional, scientific and technical activities n.e.c.. Its annual report for 2025 shows revenue of €20 774 and 1 employees.

Turnover
—
State taxes
420 €
Labour taxes
466 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Other professional, scientific and technical activities · EMTAK 74

  • Labour taxes per employee 466 €
    industry median 1 194 € · companies in the industry: 1 746
  • Revenue · 2025 20 774 €
    industry median 6 586 € · companies in the industry: 7 527
  • Net profit margin · 2025 -5.4 %
    industry median 10.4 % · companies in the industry: 5 370

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 466 € · industry median 1 194 € · above 15% of the industry
05001 0001 5002 000Q4 2023 Company: 836 € Industry median: 933 €Q4·23Q1 2024 Company: 475 € Industry median: 999 €Q2 2024 Company: 1 057 € Industry median: 1 040 €Q2·24Q3 2024 Company: 1 504 € Industry median: 1 017 €Q4 2024 Company: 513 € Industry median: 1 008 €Q4·24Q1 2025 Company: 1 057 € Industry median: 1 085 €Q2 2025 Company: 1 356 € Industry median: 1 126 €Q2·25Q3 2025 Company: 621 € Industry median: 1 126 €Q4 2025 Company: 85 € Industry median: 1 136 €Q4·25Q1 2026 Company: — Industry median: 1 132 €Q2 2026 Company: — Industry median: 1 132 €Q2·26Q3 2026 Company: 466 € Industry median: 1 194 €Q3·2605001 0001 500Q4 2024 Company: 513 € Industry median: 1 008 €Q1 2025 Company: 1 057 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 356 € Industry median: 1 126 €Q3 2025 Company: 621 € Industry median: 1 126 €Q3·25Q4 2025 Company: 85 € Industry median: 1 136 €Q1 2026 Company: — Industry median: 1 132 €Q1·26Q2 2026 Company: — Industry median: 1 132 €Q3 2026 Company: 466 € Industry median: 1 194 €Q3·26
  • Company
  • Industry median

Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 420 €
05001 0001 500Q4 2023 Company: 765 €Q4·23Q1 2024 Company: 443 €Q2 2024 Company: 969 €Q2·24Q3 2024 Company: 1 372 €Q4 2024 Company: 480 €Q4·24Q1 2025 Company: 975 €Q2 2025 Company: 1 241 €Q2·25Q3 2025 Company: 583 €Q4 2025 Company: 85 €Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: 420 €Q3·2602505007501 0001 250Q4 2024 Company: 480 €Q1 2025 Company: 975 €Q1·25Q2 2025 Company: 1 241 €Q3 2025 Company: 583 €Q3·25Q4 2025 Company: 85 €Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: 420 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 420 466 1
Q2 2026 — — — 1
Q1 2026 — — — 1
Q4 2025 — 85 85 1
Q3 2025 — 583 621 1
Q2 2025 — 1 241 1 356 1
Q1 2025 — 975 1 057 1
Q4 2024 — 480 513 1
Q3 2024 — 1 372 1 504 1
Q2 2024 — 969 1 057 1
Q1 2024 — 443 475 1
Q4 2023 — 765 836 1
Q3 2023 — 917 989 1
Q2 2023 — 188 188 1
Q1 2023 — 188 188 —
Q4 2022 — 1 549 1 674 —
Q3 2022 — 1 224 1 343 1
Q2 2022 — 1 104 1 210 1
Q1 2022 — 1 050 1 151 1
Labour taxes per employee per month
155 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 20 774 € · −5.7% vs 2024 · industry median 6 586 € · above 70% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22 620 € Industry median: 6 976 €20192020 Company: 16 541 € Industry median: 6 206 €20202021 Company: 18 513 € Industry median: 6 670 €20212022 Company: 20 696 € Industry median: 6 917 €20222023 Company: 23 733 € Industry median: 6 395 €20232024 Company: 22 040 € Industry median: 6 500 €20242025 Company: 20 774 € Industry median: 6 586 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 22 620 € Industry median: 6 976 €20192020 Company: 16 541 € Industry median: 6 206 €2021 Company: 18 513 € Industry median: 6 670 €20212022 Company: 20 696 € Industry median: 6 917 €2023 Company: 23 733 € Industry median: 6 395 €20232024 Company: 22 040 € Industry median: 6 500 €2025 Company: 20 774 € Industry median: 6 586 €2025
  • Company
  • Industry median

Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -1 119 € · +54.0% vs 2024 · industry median 107 € · above 19% of the industry
-2 50002 5005 0007 50010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 994 € Industry median: 376 €20192020 Company: 502 € Industry median: 290 €20202021 Company: 665 € Industry median: 454 €20212022 Company: -1 588 € Industry median: 251 €20222023 Company: 9 179 € Industry median: 219 €20232024 Company: -2 435 € Industry median: 183 €20242025 Company: -1 119 € Industry median: 107 €2025-2 50002 5005 0007 50010 0002018 Company: — Industry median: —2019 Company: 994 € Industry median: 376 €20192020 Company: 502 € Industry median: 290 €2021 Company: 665 € Industry median: 454 €20212022 Company: -1 588 € Industry median: 251 €2023 Company: 9 179 € Industry median: 219 €20232024 Company: -2 435 € Industry median: 183 €2025 Company: -1 119 € Industry median: 107 €2025
  • Company
  • Industry median

Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -5.4 % · +5.7 pp vs the year before · industry median 10.4 % · above 25% of the industry
-20-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4.4 % Industry median: 13.6 %20192020 Company: 3.0 % Industry median: 14.5 %20202021 Company: 3.6 % Industry median: 16.1 %20212022 Company: -7.7 % Industry median: 12.9 %20222023 Company: 38.7 % Industry median: 13.2 %20232024 Company: -11.0 % Industry median: 11.3 %20242025 Company: -5.4 % Industry median: 10.4 %2025-20-100102030402018 Company: — Industry median: —2019 Company: 4.4 % Industry median: 13.6 %20192020 Company: 3.0 % Industry median: 14.5 %2021 Company: 3.6 % Industry median: 16.1 %20212022 Company: -7.7 % Industry median: 12.9 %2023 Company: 38.7 % Industry median: 13.2 %20232024 Company: -11.0 % Industry median: 11.3 %2025 Company: -5.4 % Industry median: 10.4 %2025
  • Company
  • Industry median

Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 9 599 € · −2.9% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 999 €20192020 Company: 4 651 €20202021 Company: 4 853 €20212022 Company: 5 286 €20222023 Company: 12 453 €20232024 Company: 9 890 €20242025 Company: 9 599 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 3 999 €20192020 Company: 4 651 €2021 Company: 4 853 €20212022 Company: 5 286 €2023 Company: 12 453 €20232024 Company: 9 890 €2025 Company: 9 599 €2025
Equity, € 2025: 8 353 € · −11.8% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 149 €20192020 Company: 3 650 €20202021 Company: 4 316 €20212022 Company: 2 729 €20222023 Company: 11 907 €20232024 Company: 9 472 €20242025 Company: 8 353 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 3 149 €20192020 Company: 3 650 €2021 Company: 4 316 €20212022 Company: 2 729 €2023 Company: 11 907 €20232024 Company: 9 472 €2025 Company: 8 353 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Other professional, scientific and technical 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 20 774 -1 119 7 183 9 599 8 353 1
2024 22 040 -2 435 8 648 9 890 9 472 1
2023 23 733 9 179 4 351 12 453 11 907 1
2022 20 696 -1 588 12 868 5 286 2 729 1
2021 18 513 665 12 722 4 853 4 316 1
2020 16 541 502 11 811 4 651 3 650 1
2019 22 620 994 10 340 3 999 3 149 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 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
-5.4 %
Net profit / revenue
Return on equity (ROE)
-13.4 %
Net profit / equity
Return on assets (ROA)
-11.7 %
Net profit / assets
Equity ratio
87.0 %
Equity / assets
Debt ratio
13.0 %
Liabilities / assets
Current ratio
7.36
Current assets / current liabilities
Revenue per employee
20 774 €
Revenue / average full-time employees
Labour cost per employee per month
599 €
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 1 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 2 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 18 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 4 Jul 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 8 Feb 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 Jan 2021 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

  • Heli Saar
    Natural person · 2 500 €

Beneficial owners

  • Heli Saar
    Direct ownership · since 1 Nov 2018

Founders and other persons

  • Heli Saar
    Founder · 2 500 € · 5 Apr 2015

Activities (EMTAK)

  • 74991All other professional, scientific and technical activities n.e.c. Main
  • 55204Visitor flats
Rulings
Number, date Title Deadline State Document
Ä 50005774 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50005774 / 4
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50005774 / 3
18 Dec 2017
Amendment entry In force
18 Dec 2017
PDF
Ä 50005774 / 2
9 Dec 2017
Amendment entry In force
9 Dec 2017
PDF
Ä 50005774
6 Apr 2015
First entry In force
6 Apr 2015
PDF
Ä 50005774 / M1
2 Apr 2015
Ruling to eliminate deficiencies 2 May 2015 Deficiencies eliminated
6 Apr 2015
PDF

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