Lüm Ehitus OÜ

Active Registry code 14799834 OÜ Elva linn Registered 9 Sep 2019
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Lüm Ehitus OÜ is a OÜ based in Elva linn, registry code 14799834, status: active. Main activity: Construction of residential and non-residential buildings. Its annual report for 2025 shows revenue of €39 356 and 0 employees.

Turnover
—
State taxes
317 €
↓ 9.7% vs Q2 2026
Labour taxes
578 €
↑ 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 Construction of residential and non-residential buildings · EMTAK 41

  • Labour taxes per employee 578 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 39 356 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 24.1 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 578 € · +0.0% vs Q2 2026 · industry median 1 211 € · above 16% of the industry
05001 0001 500Q4 2023 Company: 193 € Industry median: 1 145 €Q4·23Q1 2024 Company: 254 € Industry median: 1 097 €Q2 2024 Company: 341 € Industry median: 1 083 €Q2·24Q3 2024 Company: 369 € Industry median: 1 142 €Q4 2024 Company: 369 € Industry median: 1 179 €Q4·24Q1 2025 Company: 396 € Industry median: 1 188 €Q2 2025 Company: 409 € Industry median: 1 149 €Q2·25Q3 2025 Company: 409 € Industry median: 1 208 €Q4 2025 Company: 409 € Industry median: 1 254 €Q4·25Q1 2026 Company: 479 € Industry median: 1 183 €Q2 2026 Company: 578 € Industry median: 1 166 €Q2·26Q3 2026 Company: 578 € Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: 369 € Industry median: 1 179 €Q1 2025 Company: 396 € Industry median: 1 188 €Q1·25Q2 2025 Company: 409 € Industry median: 1 149 €Q3 2025 Company: 409 € Industry median: 1 208 €Q3·25Q4 2025 Company: 409 € Industry median: 1 254 €Q1 2026 Company: 479 € Industry median: 1 183 €Q1·26Q2 2026 Company: 578 € Industry median: 1 166 €Q3 2026 Company: 578 € Industry median: 1 211 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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: 317 € · −9.7% vs Q2 2026
0100200300400Q4 2023 Company: 97 €Q4·23Q1 2024 Company: 150 €Q2 2024 Company: 228 €Q2·24Q3 2024 Company: 254 €Q4 2024 Company: 254 €Q4·24Q1 2025 Company: 275 €Q2 2025 Company: 320 €Q2·25Q3 2025 Company: 285 €Q4 2025 Company: 320 €Q4·25Q1 2026 Company: 270 €Q2 2026 Company: 351 €Q2·26Q3 2026 Company: 317 €Q3·260100200300400Q4 2024 Company: 254 €Q1 2025 Company: 275 €Q1·25Q2 2025 Company: 320 €Q3 2025 Company: 285 €Q3·25Q4 2025 Company: 320 €Q1 2026 Company: 270 €Q1·26Q2 2026 Company: 351 €Q3 2026 Company: 317 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 317 578 1
Q2 2026 — 351 578 1
Q1 2026 — 270 479 1
Q4 2025 — 320 409 1
Q3 2025 — 285 409 1
Q2 2025 — 320 409 1
Q1 2025 — 275 396 1
Q4 2024 — 254 369 1
Q3 2024 — 254 369 1
Q2 2024 — 228 341 1
Q1 2024 — 150 254 1
Q4 2023 — 97 193 1
Q3 2023 — 97 193 1
Q2 2023 — 97 193 1
Q1 2023 — 105 194 1
Q4 2022 — 231 317 1
Q3 2022 — 231 317 1
Q2 2022 — 231 317 1
Q1 2022 — 194 277 1
Labour taxes per employee per month
193 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € 2025: 39 356 € · +38.2% vs 2024 · industry median 38 239 € · above 51% of the industry
010 00020 00030 00040 0002020 Company: 10 478 € Industry median: 35 421 €20202021 Company: 13 917 € Industry median: 38 300 €20212022 Company: 34 718 € Industry median: 39 550 €20222023 Company: 31 335 € Industry median: 37 270 €20232024 Company: 28 483 € Industry median: 37 693 €20242025 Company: 39 356 € Industry median: 38 239 €2025010 00020 00030 00040 0002020 Company: 10 478 € Industry median: 35 421 €2021 Company: 13 917 € Industry median: 38 300 €20212022 Company: 34 718 € Industry median: 39 550 €2023 Company: 31 335 € Industry median: 37 270 €20232024 Company: 28 483 € Industry median: 37 693 €2025 Company: 39 356 € Industry median: 38 239 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 9 503 € · +154.9% vs 2024 · industry median 411 € · above 75% of the industry
-20 000-10 000010 00020 0002020 Company: 316 € Industry median: 281 €20202021 Company: 5 825 € Industry median: 315 €20212022 Company: 8 748 € Industry median: 398 €20222023 Company: 11 661 € Industry median: 253 €20232024 Company: -17 315 € Industry median: 108 €20242025 Company: 9 503 € Industry median: 411 €2025-20 000-10 000010 00020 0002020 Company: 316 € Industry median: 281 €2021 Company: 5 825 € Industry median: 315 €20212022 Company: 8 748 € Industry median: 398 €2023 Company: 11 661 € Industry median: 253 €20232024 Company: -17 315 € Industry median: 108 €2025 Company: 9 503 € Industry median: 411 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 24.1 % · +84.9 pp vs the year before · industry median 3.5 % · above 82% of the industry
-75-50-25025502020 Company: 3.0 % Industry median: 4.0 %20202021 Company: 41.9 % Industry median: 3.8 %20212022 Company: 25.2 % Industry median: 3.9 %20222023 Company: 37.2 % Industry median: 3.9 %20232024 Company: -60.8 % Industry median: 2.8 %20242025 Company: 24.1 % Industry median: 3.5 %2025-75-50-25025502020 Company: 3.0 % Industry median: 4.0 %2021 Company: 41.9 % Industry median: 3.8 %20212022 Company: 25.2 % Industry median: 3.9 %2023 Company: 37.2 % Industry median: 3.9 %20232024 Company: -60.8 % Industry median: 2.8 %2025 Company: 24.1 % Industry median: 3.5 %2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 25 217 € · +60.0% vs 2024
010 00020 00030 00040 0002020 Company: 316 €20202021 Company: 6 207 €20212022 Company: 23 601 €20222023 Company: 31 391 €20232024 Company: 15 758 €20242025 Company: 25 217 €2025010 00020 00030 00040 0002020 Company: 316 €2021 Company: 6 207 €20212022 Company: 23 601 €2023 Company: 31 391 €20232024 Company: 15 758 €2025 Company: 25 217 €2025
Equity, € 2025: 18 738 € · +102.9% vs 2024
010 00020 00030 0002020 Company: 316 €20202021 Company: 6 141 €20212022 Company: 14 889 €20222023 Company: 26 550 €20232024 Company: 9 235 €20242025 Company: 18 738 €2025010 00020 00030 0002020 Company: 316 €2021 Company: 6 141 €20212022 Company: 14 889 €2023 Company: 26 550 €20232024 Company: 9 235 €2025 Company: 18 738 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02020 Company: 0 Industry median: 220202021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 220222023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02020 Company: 0 Industry median: 22021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 22023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 0 Industry median: 22025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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 39 356 9 503 11 859 25 217 18 738 0
2024 28 483 -17 315 11 026 15 758 9 235 0
2023 31 335 11 661 9 154 31 391 26 550 0
2022 34 718 8 748 9 082 23 601 14 889 0
2021 13 917 5 825 4 953 6 207 6 141 0
2020 10 478 316 7 220 316 316 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
24.1 %
Net profit / revenue
Return on equity (ROE)
50.7 %
Net profit / equity
Return on assets (ROA)
37.7 %
Net profit / assets
Equity ratio
74.3 %
Equity / assets
Debt ratio
25.7 %
Liabilities / assets
Current ratio
1.93
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 26 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 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 9 Sep 2019 – 31 Dec 2020 18 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

  • Mati Liim
    Natural person · 2 500 €

Beneficial owners

  • Mati Liim
    Direct ownership · since 9 Sep 2019

Founders and other persons

  • Mati Liim
    Founder · 2 500 € · 8 Sep 2019

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main

Rulings 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50127793 / 2
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50127793
9 Sep 2019
 First entry In force
9 Sep 2019
 PDF

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