Lender ILU OÜ

Active Registry code 12859199 OÜ Tallinn Registered 1 Jun 2015
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Lender ILU OÜ is a OÜ based in Tallinn, registry code 12859199, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €7 390 and 1 employees.

Turnover
—
State taxes
592 €
Labour taxes
631 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

  • Labour taxes per employee 631 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 7 390 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 -28.2 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q2 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 631 € · industry median 969 € · above 30% of the industry
02004006008001 000Q2 2023 Company: 671 € Industry median: 726 €Q2·23Q3 2023 Company: 671 € Industry median: 734 €Q4 2023 Company: 671 € Industry median: 734 €Q4·23Q1 2024 Company: 720 € Industry median: 769 €Q2 2024 Company: 747 € Industry median: 806 €Q2·24Q3 2024 Company: 747 € Industry median: 806 €Q4 2024 Company: 747 € Industry median: 806 €Q4·24Q1 2025 Company: 779 € Industry median: 863 €Q2 2025 Company: 841 € Industry median: 899 €Q2·25Q3 2025 Company: — Industry median: 922 €Q2 2026 Company: — Industry median: 937 €Q2·26Q3 2026 Company: 631 € Industry median: 969 €Q3·2602004006008001 000Q2 2024 Company: 747 € Industry median: 806 €Q3 2024 Company: 747 € Industry median: 806 €Q3·24Q4 2024 Company: 747 € Industry median: 806 €Q1 2025 Company: 779 € Industry median: 863 €Q1·25Q2 2025 Company: 841 € Industry median: 899 €Q3 2025 Company: — Industry median: 922 €Q3·25Q2 2026 Company: — Industry median: 937 €Q3 2026 Company: 631 € Industry median: 969 €Q3·26
  • Company
  • Industry median

Industry: Personal service 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
0.00.20.40.60.81.0Q2 2023 Company: 1Q2·23Q3 2023 Company: 1Q4 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: —Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q2 2024 Company: 1Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: —Q3·25Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 592 €
02004006008001 000Q2 2023 Company: 647 €Q2·23Q3 2023 Company: 647 €Q4 2023 Company: 647 €Q4·23Q1 2024 Company: 694 €Q2 2024 Company: 718 €Q2·24Q3 2024 Company: 718 €Q4 2024 Company: 718 €Q4·24Q1 2025 Company: 749 €Q2 2025 Company: 812 €Q2·25Q3 2025 Company: 850 €Q2 2026 Company: —Q2·26Q3 2026 Company: 592 €Q3·2602004006008001 000Q2 2024 Company: 718 €Q3 2024 Company: 718 €Q3·24Q4 2024 Company: 718 €Q1 2025 Company: 749 €Q1·25Q2 2025 Company: 812 €Q3 2025 Company: 850 €Q3·25Q2 2026 Company: —Q3 2026 Company: 592 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 592 631 1
Q2 2026 — — — 1
Q3 2025 — 850 880 —
Q2 2025 — 812 841 1
Q1 2025 — 749 779 1
Q4 2024 — 718 747 1
Q3 2024 — 718 747 1
Q2 2024 — 718 747 1
Q1 2024 — 694 720 1
Q4 2023 — 647 671 1
Q3 2023 — 647 671 1
Q2 2023 — 647 671 1
Q1 2023 — 626 649 1
Q4 2022 — 582 606 1
Q3 2022 — 578 621 1
Q2 2022 — 578 621 1
Q1 2022 — 653 733 1
Labour taxes per employee per month
210 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 7 390 € · −45.6% vs 2024 · industry median 8 249 € · above 48% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8 734 € Industry median: 6 817 €20192020 Company: 4 807 € Industry median: 5 869 €20202021 Company: 8 540 € Industry median: 6 379 €20212022 Company: 11 010 € Industry median: 6 970 €20222023 Company: 10 676 € Industry median: 7 275 €20232024 Company: 13 590 € Industry median: 7 630 €20242025 Company: 7 390 € Industry median: 8 249 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 8 734 € Industry median: 6 817 €20192020 Company: 4 807 € Industry median: 5 869 €2021 Company: 8 540 € Industry median: 6 379 €20212022 Company: 11 010 € Industry median: 6 970 €2023 Company: 10 676 € Industry median: 7 275 €20232024 Company: 13 590 € Industry median: 7 630 €2025 Company: 7 390 € Industry median: 8 249 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -2 082 € · −242.9% vs 2024 · industry median 29 € · above 9% of the industry
-3 000-2 000-1 00001 0002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 257 € Industry median: 67 €20192020 Company: -879 € Industry median: 24 €20202021 Company: 243 € Industry median: 45 €20212022 Company: 268 € Industry median: 47 €20222023 Company: 87 € Industry median: 38 €20232024 Company: 1 457 € Industry median: 26 €20242025 Company: -2 082 € Industry median: 29 €2025-3 000-2 000-1 00001 0002 0002018 Company: — Industry median: —2019 Company: 257 € Industry median: 67 €20192020 Company: -879 € Industry median: 24 €2021 Company: 243 € Industry median: 45 €20212022 Company: 268 € Industry median: 47 €2023 Company: 87 € Industry median: 38 €20232024 Company: 1 457 € Industry median: 26 €2025 Company: -2 082 € Industry median: 29 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -28.2 % · −38.9 pp vs the year before · industry median 1.5 % · above 7% of the industry
-30-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2.9 % Industry median: 2.8 %20192020 Company: -18.3 % Industry median: 2.4 %20202021 Company: 2.8 % Industry median: 2.5 %20212022 Company: 2.4 % Industry median: 2.3 %20222023 Company: 0.8 % Industry median: 2.1 %20232024 Company: 10.7 % Industry median: 1.6 %20242025 Company: -28.2 % Industry median: 1.5 %2025-30-20-10010202018 Company: — Industry median: —2019 Company: 2.9 % Industry median: 2.8 %20192020 Company: -18.3 % Industry median: 2.4 %2021 Company: 2.8 % Industry median: 2.5 %20212022 Company: 2.4 % Industry median: 2.3 %2023 Company: 0.8 % Industry median: 2.1 %20232024 Company: 10.7 % Industry median: 1.6 %2025 Company: -28.2 % Industry median: 1.5 %2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 2 537 € · −56.1% vs 2024
02 0004 0006 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 479 €20192020 Company: 2 564 €20202021 Company: 5 183 €20212022 Company: 5 163 €20222023 Company: 4 180 €20232024 Company: 5 774 €20242025 Company: 2 537 €202502 0004 0006 0002018 Company: —2019 Company: 3 479 €20192020 Company: 2 564 €2021 Company: 5 183 €20212022 Company: 5 163 €2023 Company: 4 180 €20232024 Company: 5 774 €2025 Company: 2 537 €2025
Equity, € 2025: 2 537 € · −45.1% vs 2024
01 0002 0003 0004 0005 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 443 €20192020 Company: 2 564 €20202021 Company: 2 807 €20212022 Company: 3 075 €20222023 Company: 3 162 €20232024 Company: 4 619 €20242025 Company: 2 537 €202501 0002 0003 0004 0005 0002018 Company: —2019 Company: 3 443 €20192020 Company: 2 564 €2021 Company: 2 807 €20212022 Company: 3 075 €2023 Company: 3 162 €20232024 Company: 4 619 €2025 Company: 2 537 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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: 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: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 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: Personal service 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 7 390 -2 082 5 200 2 537 2 537 1
2024 13 590 1 457 7 870 5 774 4 619 1
2023 10 676 87 6 568 4 180 3 162 1
2022 11 010 268 6 621 5 163 3 075 1
2021 8 540 243 4 837 5 183 2 807 1
2020 4 807 -879 0 2 564 2 564 0
2019 8 734 257 0 3 479 3 443 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
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
-28.2 %
Net profit / revenue
Return on equity (ROE)
-82.1 %
Net profit / equity
Return on assets (ROA)
-82.1 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
7 390 €
Revenue / average full-time employees
Labour cost per employee per month
433 €
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 30 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 2 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 17 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 7 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 18 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 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

Founders and other persons

Activities (EMTAK)

  • 96222Nail technician services Main
Rulings
Number, date Title Deadline State Document
Ä 50009229 / 9
11 Aug 2025
Amendment entry In force
11 Aug 2025
PDF
Ä 50009229 / 8
7 May 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
7 May 2025
PDF
Ä 50009229 / 7
27 Jan 2025
Amendment entry In force
27 Jan 2025
PDF
Ä 50009229 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50009229 / 5
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50009229 / 4
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50009229 / 3
10 Feb 2016
Amendment entry In force
10 Feb 2016
PDF
Ä 50009229 / M1
3 Feb 2016
Ruling to eliminate deficiencies 4 Mar 2016 Deficiencies eliminated
10 Feb 2016
PDF
Ä 50009229 / 2
13 Jan 2016
Amendment entry In force
13 Jan 2016
PDF
Ä 50009229
1 Jun 2015
First entry In force
1 Jun 2015
PDF

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