L.H.L Teenused OÜ

Active Registry code 14399326 OÜ Rakvere linn Registered 2 Jan 2018
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L.H.L Teenused OÜ is a OÜ based in Rakvere linn, registry code 14399326, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €30 505 and 1 employees.

Turnover
—
State taxes
1 970 €
↓ 7.0% vs Q2 2026
Labour taxes
2 209 €
↓ 6.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 2 209 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 30 505 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 7.1 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 209 € · −6.1% vs Q2 2026 · industry median 1 122 € · above 79% of the industry
01 0002 0003 0004 000Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: 1 025 € Industry median: 991 €Q2 2024 Company: 2 534 € Industry median: 1 012 €Q2·24Q3 2024 Company: 3 104 € Industry median: 1 020 €Q4 2024 Company: 1 869 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 249 € Industry median: 1 085 €Q2 2025 Company: 2 303 € Industry median: 1 115 €Q2·25Q3 2025 Company: 2 537 € Industry median: 1 126 €Q4 2025 Company: 2 536 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 145 € Industry median: 1 088 €Q2 2026 Company: 2 353 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 209 € Industry median: 1 122 €Q3·2601 0002 0003 000Q4 2024 Company: 1 869 € Industry median: 1 032 €Q1 2025 Company: 2 249 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 303 € Industry median: 1 115 €Q3 2025 Company: 2 537 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 536 € Industry median: 1 123 €Q1 2026 Company: 2 145 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 353 € Industry median: 1 096 €Q3 2026 Company: 2 209 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting 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: —Q4·23Q1 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: 1 970 € · −7.0% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 1 225 €Q4·23Q1 2024 Company: 989 €Q2 2024 Company: 2 426 €Q2·24Q3 2024 Company: 2 996 €Q4 2024 Company: 1 761 €Q4·24Q1 2025 Company: 2 064 €Q2 2025 Company: 2 080 €Q2·25Q3 2025 Company: 2 314 €Q4 2025 Company: 2 313 €Q4·25Q1 2026 Company: 1 922 €Q2 2026 Company: 2 119 €Q2·26Q3 2026 Company: 1 970 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 761 €Q1 2025 Company: 2 064 €Q1·25Q2 2025 Company: 2 080 €Q3 2025 Company: 2 314 €Q3·25Q4 2025 Company: 2 313 €Q1 2026 Company: 1 922 €Q1·26Q2 2026 Company: 2 119 €Q3 2026 Company: 1 970 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 970 2 209 1
Q2 2026 — 2 119 2 353 1
Q1 2026 — 1 922 2 145 1
Q4 2025 — 2 313 2 536 1
Q3 2025 — 2 314 2 537 1
Q2 2025 — 2 080 2 303 1
Q1 2025 — 2 064 2 249 1
Q4 2024 — 1 761 1 869 1
Q3 2024 — 2 996 3 104 1
Q2 2024 — 2 426 2 534 1
Q1 2024 — 989 1 025 1
Q4 2023 — 1 225 1 225 —
Q3 2023 — 750 750 —
Q2 2023 — 650 650 —
Q1 2023 — 375 375 —
Q4 2022 — 400 400 —
Q3 2022 — 250 250 —
Q2 2022 — 363 363 —
Q1 2022 — 472 472 —
Labour taxes per employee per month
736 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 30 505 € · +29.8% vs 2024 · industry median 12 784 € · above 72% of the industry
010 00020 00030 00040 0002018 Company: — Industry median: —20182019 Company: 14 567 € Industry median: 10 920 €20192020 Company: 13 783 € Industry median: 10 651 €20202021 Company: 17 621 € Industry median: 10 862 €20212022 Company: 16 288 € Industry median: 11 500 €20222023 Company: 19 408 € Industry median: 12 140 €20232024 Company: 23 502 € Industry median: 12 266 €20242025 Company: 30 505 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 14 567 € Industry median: 10 920 €20192020 Company: 13 783 € Industry median: 10 651 €2021 Company: 17 621 € Industry median: 10 862 €20212022 Company: 16 288 € Industry median: 11 500 €2023 Company: 19 408 € Industry median: 12 140 €20232024 Company: 23 502 € Industry median: 12 266 €2025 Company: 30 505 € 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: 2 164 € · +122.1% vs 2024 · industry median 1 062 € · above 58% of the industry
-10 000-5 00005 00010 0002018 Company: — Industry median: —20182019 Company: -403 € Industry median: 1 072 €20192020 Company: -1 300 € Industry median: 1 156 €20202021 Company: -3 581 € Industry median: 1 164 €20212022 Company: 6 895 € Industry median: 1 042 €20222023 Company: 2 366 € Industry median: 1 210 €20232024 Company: -9 798 € Industry median: 987 €20242025 Company: 2 164 € Industry median: 1 062 €2025-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: -403 € Industry median: 1 072 €20192020 Company: -1 300 € Industry median: 1 156 €2021 Company: -3 581 € Industry median: 1 164 €20212022 Company: 6 895 € Industry median: 1 042 €2023 Company: 2 366 € Industry median: 1 210 €20232024 Company: -9 798 € Industry median: 987 €2025 Company: 2 164 € 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: 7.1 % · +48.8 pp vs the year before · industry median 14.8 % · above 38% of the industry
-60-40-2002040602018 Company: — Industry median: —20182019 Company: -2.8 % Industry median: 15.7 %20192020 Company: -9.4 % Industry median: 17.8 %20202021 Company: -20.3 % Industry median: 17.9 %20212022 Company: 42.3 % Industry median: 16.2 %20222023 Company: 12.2 % Industry median: 16.9 %20232024 Company: -41.7 % Industry median: 15.0 %20242025 Company: 7.1 % Industry median: 14.8 %2025-60-40-2002040602018 Company: — Industry median: —2019 Company: -2.8 % Industry median: 15.7 %20192020 Company: -9.4 % Industry median: 17.8 %2021 Company: -20.3 % Industry median: 17.9 %20212022 Company: 42.3 % Industry median: 16.2 %2023 Company: 12.2 % Industry median: 16.9 %20232024 Company: -41.7 % Industry median: 15.0 %2025 Company: 7.1 % 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: 3 865 € · +55.2% vs 2024
02 5005 0007 50010 00012 5002018 Company: —20182019 Company: 7 179 €20192020 Company: 5 879 €20202021 Company: 2 365 €20212022 Company: 9 481 €20222023 Company: 11 874 €20232024 Company: 2 491 €20242025 Company: 3 865 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 7 179 €20192020 Company: 5 879 €2021 Company: 2 365 €20212022 Company: 9 481 €2023 Company: 11 874 €20232024 Company: 2 491 €2025 Company: 3 865 €2025
Equity, € 2025: 3 865 € · +127.2% vs 2024
02 5005 0007 50010 00012 5002018 Company: —20182019 Company: 7 179 €20192020 Company: 5 879 €20202021 Company: 2 298 €20212022 Company: 9 193 €20222023 Company: 11 559 €20232024 Company: 1 701 €20242025 Company: 3 865 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 7 179 €20192020 Company: 5 879 €2021 Company: 2 298 €20212022 Company: 9 193 €2023 Company: 11 559 €20232024 Company: 1 701 €2025 Company: 3 865 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02018 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: 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: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 30 505 2 164 14 226 3 865 3 865 1
2024 23 502 -9 798 12 069 2 491 1 701 1
2023 19 408 2 366 0 11 874 11 559 0
2022 16 288 6 895 0 9 481 9 193 0
2021 17 621 -3 581 0 2 365 2 298 0
2020 13 783 -1 300 0 5 879 5 879 0
2019 14 567 -403 0 7 179 7 179 0
2018 — — — — — 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
6.6 %
Net profit / revenue
Return on equity (ROE)
56.0 %
Net profit / equity
Return on assets (ROA)
56.0 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
32 977 €
Revenue / average full-time employees
Labour cost per employee per month
1 186 €
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 21 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 23 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 6 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 Mar 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 8 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50074109 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50074109 / 3
18 Mar 2019
Amendment entry In force
18 Mar 2019
PDF
Ä 50074109 / M1
14 Mar 2019
Ruling to eliminate deficiencies 3 Apr 2019 Deficiencies eliminated
18 Mar 2019
PDF
Ä 50074109 / 2
20 Jan 2018
Amendment entry In force
20 Jan 2018
PDF
Ä 50074109
2 Jan 2018
First entry In force
2 Jan 2018
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data