L&K OÜ

Active Registry code 14288588 OÜ Kohtla-Järve linn Registered 4 Jul 2017
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L&K OÜ is a OÜ based in Kohtla-Järve linn, registry code 14288588, status: active. Main activity: Restaurant activities. Its annual report for 2025 shows revenue of €18 045 and 1 employees.

Turnover
—
State taxes
0 €
Labour taxes
41 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Food and beverage service activities · EMTAK 56

  • Labour taxes per employee 41 €
    industry median 1 201 € · companies in the industry: 2 187
  • Revenue · 2025 18 045 €
    industry median 47 451 € · companies in the industry: 3 568
  • Net profit margin · 2025 0.5 %
    industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 41 € · +0.0% vs Q2 2026 · industry median 1 201 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: 44 € Industry median: 965 €Q4·23Q1 2024 Company: 55 € Industry median: 960 €Q2 2024 Company: 68 € Industry median: 931 €Q2·24Q3 2024 Company: 48 € Industry median: 1 088 €Q4 2024 Company: 68 € Industry median: 1 050 €Q4·24Q1 2025 Company: 59 € Industry median: 1 069 €Q2 2025 Company: 618 € Industry median: 1 032 €Q2·25Q3 2025 Company: 555 € Industry median: 1 190 €Q4 2025 Company: 359 € Industry median: 1 151 €Q4·25Q1 2026 Company: 64 € Industry median: 1 087 €Q2 2026 Company: 41 € Industry median: 1 028 €Q2·26Q3 2026 Company: 41 € Industry median: 1 201 €Q3·2602505007501 0001 250Q4 2024 Company: 68 € Industry median: 1 050 €Q1 2025 Company: 59 € Industry median: 1 069 €Q1·25Q2 2025 Company: 618 € Industry median: 1 032 €Q3 2025 Company: 555 € Industry median: 1 190 €Q3·25Q4 2025 Company: 359 € Industry median: 1 151 €Q1 2026 Company: 64 € Industry median: 1 087 €Q1·26Q2 2026 Company: 41 € Industry median: 1 028 €Q3 2026 Company: 41 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Food and beverage 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
0.00.20.40.60.81.0Q4 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: 0 €
0200400600Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 0 €Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 568 €Q2·25Q3 2025 Company: 514 €Q4 2025 Company: 306 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 0 €Q3·260200400600Q4 2024 Company: 0 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 568 €Q3 2025 Company: 514 €Q3·25Q4 2025 Company: 306 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — 41 1
Q2 2026 — — 41 1
Q1 2026 — — 64 1
Q4 2025 — 306 359 1
Q3 2025 — 514 555 1
Q2 2025 — 568 618 1
Q1 2025 — — 59 1
Q4 2024 — — 68 1
Q3 2024 — — 48 1
Q2 2024 — — 68 1
Q1 2024 — — 55 1
Q4 2023 — — 44 1
Q3 2023 — — 48 1
Q2 2023 — — 48 1
Q1 2023 — — 50 1
Q4 2022 — — 23 2
Q3 2022 — — 34 2
Q2 2022 — — 30 2
Q1 2022 — — 32 2
Labour taxes per employee per month
14 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 18 045 € · −2.8% vs 2024 · industry median 47 451 € · above 34% of the industry
020 00040 00060 0002018 Company: — Industry median: —20182019 Company: 19 436 € Industry median: 52 702 €20192020 Company: 19 514 € Industry median: 39 939 €20202021 Company: 24 756 € Industry median: 41 164 €20212022 Company: 19 679 € Industry median: 49 263 €20222023 Company: 19 941 € Industry median: 45 008 €20232024 Company: 18 568 € Industry median: 46 351 €20242025 Company: 18 045 € Industry median: 47 451 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 19 436 € Industry median: 52 702 €20192020 Company: 19 514 € Industry median: 39 939 €2021 Company: 24 756 € Industry median: 41 164 €20212022 Company: 19 679 € Industry median: 49 263 €2023 Company: 19 941 € Industry median: 45 008 €20232024 Company: 18 568 € Industry median: 46 351 €2025 Company: 18 045 € Industry median: 47 451 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 99 € · −8.3% vs 2024 · industry median 68 € · above 51% of the industry
01002003002018 Company: — Industry median: —20182019 Company: 71 € Industry median: 271 €20192020 Company: 79 € Industry median: 0 €20202021 Company: 263 € Industry median: 101 €20212022 Company: 130 € Industry median: 216 €20222023 Company: 18 € Industry median: 198 €20232024 Company: 108 € Industry median: 146 €20242025 Company: 99 € Industry median: 68 €202501002003002018 Company: — Industry median: —2019 Company: 71 € Industry median: 271 €20192020 Company: 79 € Industry median: 0 €2021 Company: 263 € Industry median: 101 €20212022 Company: 130 € Industry median: 216 €2023 Company: 18 € Industry median: 198 €20232024 Company: 108 € Industry median: 146 €2025 Company: 99 € Industry median: 68 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 0.5 % · −0.0 pp vs the year before · industry median 1.1 % · above 45% of the industry
0.00.51.01.52.02.52018 Company: — Industry median: —20182019 Company: 0.4 % Industry median: 1.7 %20192020 Company: 0.4 % Industry median: 0.8 %20202021 Company: 1.1 % Industry median: 1.8 %20212022 Company: 0.7 % Industry median: 2.2 %20222023 Company: 0.1 % Industry median: 2.1 %20232024 Company: 0.6 % Industry median: 1.3 %20242025 Company: 0.5 % Industry median: 1.1 %20250.00.51.01.52.02.52018 Company: — Industry median: —2019 Company: 0.4 % Industry median: 1.7 %20192020 Company: 0.4 % Industry median: 0.8 %2021 Company: 1.1 % Industry median: 1.8 %20212022 Company: 0.7 % Industry median: 2.2 %2023 Company: 0.1 % Industry median: 2.1 %20232024 Company: 0.6 % Industry median: 1.3 %2025 Company: 0.5 % Industry median: 1.1 %2025
  • Company
  • Industry median

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

Assets, € 2025: 4 096 € · −2.8% vs 2024
01 0002 0003 0004 0005 0002018 Company: —20182019 Company: 3 238 €20192020 Company: 3 494 €20202021 Company: 3 534 €20212022 Company: 3 586 €20222023 Company: 3 701 €20232024 Company: 4 214 €20242025 Company: 4 096 €202501 0002 0003 0004 0005 0002018 Company: —2019 Company: 3 238 €20192020 Company: 3 494 €2021 Company: 3 534 €20212022 Company: 3 586 €2023 Company: 3 701 €20232024 Company: 4 214 €2025 Company: 4 096 €2025
Equity, € 2025: 3 547 € · +3.6% vs 2024
01 0002 0003 0004 0002018 Company: —20182019 Company: 2 825 €20192020 Company: 2 904 €20202021 Company: 3 167 €20212022 Company: 3 297 €20222023 Company: 3 315 €20232024 Company: 3 423 €20242025 Company: 3 547 €202501 0002 0003 0004 0002018 Company: —2019 Company: 2 825 €20192020 Company: 2 904 €2021 Company: 3 167 €20212022 Company: 3 297 €2023 Company: 3 315 €20232024 Company: 3 423 €2025 Company: 3 547 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 3 · above 5% of the industry
012342018 Company: 1 Industry median: 420182019 Company: 1 Industry median: 420192020 Company: 1 Industry median: 420202021 Company: 1 Industry median: 320212022 Company: 1 Industry median: 420222023 Company: 1 Industry median: 320232024 Company: 1 Industry median: 420242025 Company: 1 Industry median: 32025012342018 Company: 1 Industry median: 42019 Company: 1 Industry median: 420192020 Company: 1 Industry median: 42021 Company: 1 Industry median: 320212022 Company: 1 Industry median: 42023 Company: 1 Industry median: 320232024 Company: 1 Industry median: 42025 Company: 1 Industry median: 32025
  • Company
  • Industry median

Industry: Food and beverage 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 18 045 99 6 277 4 096 3 547 1
2024 18 568 108 5 736 4 214 3 423 1
2023 19 941 18 4 342 3 701 3 315 1
2022 19 679 130 3 030 3 586 3 297 1
2021 24 756 263 3 137 3 534 3 167 1
2020 19 514 79 3 137 3 494 2 904 1
2019 19 436 71 627 3 238 2 825 1
2018 — — — — — 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
0.5 %
Net profit / revenue
Return on equity (ROE)
2.8 %
Net profit / equity
Return on assets (ROA)
2.4 %
Net profit / assets
Equity ratio
86.6 %
Equity / assets
Debt ratio
13.4 %
Liabilities / assets
Current ratio
7.46
Current assets / current liabilities
Revenue per employee
18 045 €
Revenue / average full-time employees
Labour cost per employee per month
523 €
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 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 22 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 21 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 24 Feb 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)

  • 5611Restaurant activities Main
Rulings
Number, date Title Deadline State Document
Ä 50060505 / 5
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50060505 / 4
3 Jun 2019
Amendment entry In force
3 Jun 2019
PDF
Ä 50060505 / M1
8 Apr 2019
Ruling to eliminate deficiencies 8 May 2019 Deficiencies eliminated
3 Jun 2019
PDF
Ä 50060505 / 3
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50060505 / 2
14 Dec 2017
Amendment entry In force
14 Dec 2017
PDF
Ä 50060505
4 Jul 2017
First entry In force
4 Jul 2017
PDF

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