Elu Looming OÜ

Active Registry code 16028319 OÜ Tartu linn Registered 12 Aug 2020
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Elu Looming OÜ is a OÜ based in Tartu linn, registry code 16028319, status: active. Main activity: Other education n.e.c.. Its annual report for 2025 shows revenue of €21 495 and 0 employees.

Turnover
—
State taxes
2 324 €
↑ 482.5% vs Q2 2026
Labour taxes
1 384 €
↑ 200.2% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Education · EMTAK 85

  • Labour taxes per employee 1 384 €
    industry median 1 198 € · companies in the industry: 2 039
  • Revenue · 2025 21 495 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 107.7 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q3 2022 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 384 € · +200.2% vs Q2 2026 · industry median 1 198 € · above 58% of the industry
05001 0001 500Q3 2022 Company: — Industry median: 903 €Q3·22Q3 2024 Company: — Industry median: 1 056 €Q3·24Q1 2026 Company: — Industry median: 1 116 €Q1·26Q2 2026 Company: 461 € Industry median: 1 179 €Q2·26Q3 2026 Company: 1 384 € Industry median: 1 198 €Q3·2605001 0001 500Q3 2022 Company: — Industry median: 903 €Q3·22Q3 2024 Company: — Industry median: 1 056 €Q1 2026 Company: — Industry median: 1 116 €Q1·26Q2 2026 Company: 461 € Industry median: 1 179 €Q3 2026 Company: 1 384 € Industry median: 1 198 €Q3·26
  • Company
  • Industry median

Industry: Education (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
0.00.20.40.60.81.0Q3 2022 Company: —Q3·22Q3 2024 Company: —Q3·24Q1 2026 Company: —Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2022 Company: —Q3·22Q3 2024 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 2 324 € · +482.5% vs Q2 2026
05001 0001 5002 0002 500Q3 2022 Company: 2 184 €Q3·22Q3 2024 Company: 950 €Q3·24Q1 2026 Company: 1 128 €Q1·26Q2 2026 Company: 399 €Q2·26Q3 2026 Company: 2 324 €Q3·2605001 0001 5002 0002 500Q3 2022 Company: 2 184 €Q3·22Q3 2024 Company: 950 €Q1 2026 Company: 1 128 €Q1·26Q2 2026 Company: 399 €Q3 2026 Company: 2 324 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 2 324 1 384 1
Q2 2026 — 399 461 1
Q1 2026 — 1 128 — —
Q3 2024 — 950 204 —
Q3 2022 — 2 184 — —
Labour taxes per employee per month
461 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € 2025: 21 495 € · −8.9% vs 2024 · industry median 2 265 € · above 78% of the industry
05 00010 00015 00020 00025 0002020 Company: 8 765 € Industry median: 1 020 €20202021 Company: 22 398 € Industry median: 1 251 €20212022 Company: 15 542 € Industry median: 1 727 €20222023 Company: 12 888 € Industry median: 1 800 €20232024 Company: 23 597 € Industry median: 2 003 €20242025 Company: 21 495 € Industry median: 2 265 €202505 00010 00015 00020 00025 0002020 Company: 8 765 € Industry median: 1 020 €2021 Company: 22 398 € Industry median: 1 251 €20212022 Company: 15 542 € Industry median: 1 727 €2023 Company: 12 888 € Industry median: 1 800 €20232024 Company: 23 597 € Industry median: 2 003 €2025 Company: 21 495 € Industry median: 2 265 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 23 147 € · +1.1% vs 2024 · industry median 136 € · above 95% of the industry
05 00010 00015 00020 00025 0002020 Company: 8 735 € Industry median: 228 €20202021 Company: 22 298 € Industry median: 207 €20212022 Company: 13 265 € Industry median: 93 €20222023 Company: 12 941 € Industry median: 179 €20232024 Company: 22 890 € Industry median: 102 €20242025 Company: 23 147 € Industry median: 136 €202505 00010 00015 00020 00025 0002020 Company: 8 735 € Industry median: 228 €2021 Company: 22 298 € Industry median: 207 €20212022 Company: 13 265 € Industry median: 93 €2023 Company: 12 941 € Industry median: 179 €20232024 Company: 22 890 € Industry median: 102 €2025 Company: 23 147 € Industry median: 136 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 107.7 % · +10.7 pp vs the year before · industry median 6.7 % · above 98% of the industry
02550751001252020 Company: 99.7 % Industry median: 9.7 %20202021 Company: 99.6 % Industry median: 9.8 %20212022 Company: 85.3 % Industry median: 6.8 %20222023 Company: 100.4 % Industry median: 7.5 %20232024 Company: 97.0 % Industry median: 7.1 %20242025 Company: 107.7 % Industry median: 6.7 %202502550751001252020 Company: 99.7 % Industry median: 9.7 %2021 Company: 99.6 % Industry median: 9.8 %20212022 Company: 85.3 % Industry median: 6.8 %2023 Company: 100.4 % Industry median: 7.5 %20232024 Company: 97.0 % Industry median: 7.1 %2025 Company: 107.7 % Industry median: 6.7 %2025
  • Company
  • Industry median

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

Assets, € 2025: 89 042 € · +27.4% vs 2024
020 00040 00060 00080 000100 0002020 Company: 11 235 €20202021 Company: 33 533 €20212022 Company: 38 063 €20222023 Company: 51 004 €20232024 Company: 69 894 €20242025 Company: 89 042 €2025020 00040 00060 00080 000100 0002020 Company: 11 235 €2021 Company: 33 533 €20212022 Company: 38 063 €2023 Company: 51 004 €20232024 Company: 69 894 €2025 Company: 89 042 €2025
Equity, € 2025: 89 042 € · +27.4% vs 2024
020 00040 00060 00080 000100 0002020 Company: 11 235 €20202021 Company: 33 533 €20212022 Company: 38 063 €20222023 Company: 51 004 €20232024 Company: 69 894 €20242025 Company: 89 042 €2025020 00040 00060 00080 000100 0002020 Company: 11 235 €2021 Company: 33 533 €20212022 Company: 38 063 €2023 Company: 51 004 €20232024 Company: 69 894 €2025 Company: 89 042 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Education (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 21 495 23 147 0 89 042 89 042 0
2024 23 597 22 890 0 69 894 69 894 0
2023 12 888 12 941 0 51 004 51 004 0
2022 15 542 13 265 0 38 063 38 063 0
2021 22 398 22 298 0 33 533 33 533 0
2020 8 765 8 735 0 11 235 11 235 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
107.7 %
Net profit / revenue
Return on equity (ROE)
26.0 %
Net profit / equity
Return on assets (ROA)
26.0 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 22 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 28 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 16 Jun 2022 Company’s own e-Äriregister
2020 12 Aug 2020 – 31 Dec 2020 27 Jun 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

Beneficial owners

  • Harald Lepisk
    Member of a senior management body (management or supervisory board) · since 12 Aug 2020

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 85599Other education n.e.c. Main
  • 59111Motion picture and video production

Rulings 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50152290 / 2
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50152290
12 Aug 2020
 First entry In force
12 Aug 2020
 PDF

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