Lviv Consulting OÜ

Active Registry code 16235544 OÜ Tallinn Registered 21 May 2021
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Lviv Consulting OÜ is a OÜ based in Tallinn, registry code 16235544, status: active. Main activity: Activities of agents involved in non-specialised wholesale. According to EMTA, turnover for Q3 2026 was €0 with 1 employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
580 €
↑ 432.1% vs Q2 2026
Labour taxes
0 €
Employees
1
±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

  • Labour taxes per employee 0 €
    industry median 2 104 € · companies in the industry: 4 194
  • Revenue · 2025 10 967 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 45.2 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 60 065 € · above 2% of the industry
050100150200250Q4 2023 Company: 240 485 € Industry median: 69 842 €Q4·23Q1 2024 Company: 2 228 € Industry median: 60 423 €Q2 2024 Company: 10 361 € Industry median: 66 207 €Q2·24Q3 2024 Company: 1 634 € Industry median: 63 101 €Q4 2024 Company: 11 328 € Industry median: 65 867 €Q4·24Q1 2025 Company: 5 824 € Industry median: 59 713 €Q2 2025 Company: 1 252 € Industry median: 61 800 €Q2·25Q3 2025 Company: 1 469 € Industry median: 59 911 €Q4 2025 Company: 4 074 € Industry median: 59 583 €Q4·25Q1 2026 Company: 8 491 € Industry median: 53 954 €Q2 2026 Company: 17 789 € Industry median: 61 600 €Q2·26Q3 2026 Company: 0 € Industry median: 60 065 €Q3·26020406080Q4 2024 Company: 11 328 € Industry median: 65 867 €Q1 2025 Company: 5 824 € Industry median: 59 713 €Q1·25Q2 2025 Company: 1 252 € Industry median: 61 800 €Q3 2025 Company: 1 469 € Industry median: 59 911 €Q3·25Q4 2025 Company: 4 074 € Industry median: 59 583 €Q1 2026 Company: 8 491 € Industry median: 53 954 €Q1·26Q2 2026 Company: 17 789 € Industry median: 61 600 €Q3 2026 Company: 0 € Industry median: 60 065 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 0 € · industry median 2 104 € · above 2% of the industry
01 0002 0003 000Q4 2023 Company: 2 784 € Industry median: 1 903 €Q4·23Q1 2024 Company: — Industry median: 1 948 €Q2 2024 Company: — Industry median: 1 960 €Q2·24Q3 2024 Company: — Industry median: 2 029 €Q4 2024 Company: 200 € Industry median: 2 008 €Q4·24Q1 2025 Company: 541 € Industry median: 2 079 €Q2 2025 Company: 0 € Industry median: 2 091 €Q2·25Q3 2025 Company: 541 € Industry median: 2 158 €Q4 2025 Company: — Industry median: 2 169 €Q4·25Q1 2026 Company: 0 € Industry median: 2 089 €Q2 2026 Company: 0 € Industry median: 2 068 €Q2·26Q3 2026 Company: 0 € Industry median: 2 104 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 200 € Industry median: 2 008 €Q1 2025 Company: 541 € Industry median: 2 079 €Q1·25Q2 2025 Company: 0 € Industry median: 2 091 €Q3 2025 Company: 541 € Industry median: 2 158 €Q3·25Q4 2025 Company: — Industry median: 2 169 €Q1 2026 Company: 0 € Industry median: 2 089 €Q1·26Q2 2026 Company: 0 € Industry median: 2 068 €Q3 2026 Company: 0 € Industry median: 2 104 €Q3·26
  • Company
  • Industry median

Industry: Wholesale trade (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
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: —Q2·24Q3 2024 Company: 1Q4 2024 Company: 2Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 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: 580 € · +432.1% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 2 509 €Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: 382 €Q4·24Q1 2025 Company: 541 €Q2 2025 Company: 190 €Q2·25Q3 2025 Company: 541 €Q4 2025 Company: —Q4·25Q1 2026 Company: 55 €Q2 2026 Company: 109 €Q2·26Q3 2026 Company: 580 €Q3·260200400600Q4 2024 Company: 382 €Q1 2025 Company: 541 €Q1·25Q2 2025 Company: 190 €Q3 2025 Company: 541 €Q3·25Q4 2025 Company: —Q1 2026 Company: 55 €Q1·26Q2 2026 Company: 109 €Q3 2026 Company: 580 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 580 — 1
Q2 2026 17 789 109 — 1
Q1 2026 8 491 55 — 1
Q4 2025 4 074 — — 1
Q3 2025 1 469 541 541 1
Q2 2025 1 252 190 — 1
Q1 2025 5 824 541 541 1
Q4 2024 11 328 382 399 2
Q3 2024 1 634 — — 1
Q2 2024 10 361 — — —
Q1 2024 2 228 — — 1
Q4 2023 240 485 2 509 2 784 1
Q3 2023 186 440 2 573 2 691 1
Q2 2023 261 707 — 2 644 1
Q1 2023 232 023 3 112 3 254 1
Q4 2022 23 974 2 457 2 561 1
Q3 2022 832 2 431 2 561 1
Q2 2022 28 300 2 469 2 561 1
Q1 2022 80 392 2 450 2 561 1
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € thousand 2025: 10 967 € · +11.7% vs 2024 · industry median 63 691 € · above 35% of the industry
01002003004005002021 Company: 319 484 € Industry median: 71 656 €20212022 Company: 412 376 € Industry median: 75 397 €20222023 Company: 166 985 € Industry median: 63 715 €20232024 Company: 9 822 € Industry median: 60 216 €20242025 Company: 10 967 € Industry median: 63 691 €202501002003004005002021 Company: 319 484 € Industry median: 71 656 €20212022 Company: 412 376 € Industry median: 75 397 €2023 Company: 166 985 € Industry median: 63 715 €20232024 Company: 9 822 € Industry median: 60 216 €2025 Company: 10 967 € Industry median: 63 691 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: 4 959 € · +118.2% vs 2024 · industry median 127 € · above 65% of the industry
-500501001502002021 Company: 91 544 € Industry median: 1 415 €20212022 Company: 191 753 € Industry median: 889 €20222023 Company: 38 170 € Industry median: 370 €20232024 Company: -27 304 € Industry median: 134 €20242025 Company: 4 959 € Industry median: 127 €2025-500501001502002021 Company: 91 544 € Industry median: 1 415 €20212022 Company: 191 753 € Industry median: 889 €2023 Company: 38 170 € Industry median: 370 €20232024 Company: -27 304 € Industry median: 134 €2025 Company: 4 959 € Industry median: 127 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 45.2 % · +323.2 pp vs the year before · industry median 2.7 % · above 92% of the industry
-300-200-10001002021 Company: 28.7 % Industry median: 4.9 %20212022 Company: 46.5 % Industry median: 4.2 %20222023 Company: 22.9 % Industry median: 3.5 %20232024 Company: -278.0 % Industry median: 2.9 %20242025 Company: 45.2 % Industry median: 2.7 %2025-300-200-10001002021 Company: 28.7 % Industry median: 4.9 %20212022 Company: 46.5 % Industry median: 4.2 %2023 Company: 22.9 % Industry median: 3.5 %20232024 Company: -278.0 % Industry median: 2.9 %2025 Company: 45.2 % Industry median: 2.7 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 505 152 € · −69.7% vs 2024
05001 0001 5002 0002021 Company: 132 918 €20212022 Company: 514 328 €20222023 Company: 1 556 461 €20232024 Company: 1 667 536 €20242025 Company: 505 152 €202505001 0001 5002 0002021 Company: 132 918 €20212022 Company: 514 328 €2023 Company: 1 556 461 €20232024 Company: 1 667 536 €2025 Company: 505 152 €2025
Equity, € thousand 2025: 301 622 € · +1.7% vs 2024
01002003004002021 Company: 93 544 €20212022 Company: 285 797 €20222023 Company: 323 967 €20232024 Company: 296 663 €20242025 Company: 301 622 €202501002003004002021 Company: 93 544 €20212022 Company: 285 797 €2023 Company: 323 967 €20232024 Company: 296 663 €2025 Company: 301 622 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 22023 Company: 2 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • Company
  • Industry median

Industry: Wholesale trade (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 10 967 4 959 0 505 152 301 622 1
2024 9 822 -27 304 1 692 1 667 536 296 663 1
2023 166 985 38 170 22 530 1 556 461 323 967 2
2022 412 376 191 753 23 882 514 328 285 797 2
2021 319 484 91 544 4 123 132 918 93 544 2

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
45.2 %
Net profit / revenue
Return on equity (ROE)
1.6 %
Net profit / equity
Return on assets (ROA)
1.0 %
Net profit / assets
Equity ratio
59.7 %
Equity / assets
Debt ratio
40.3 %
Liabilities / assets
Current ratio
10.36
Current assets / current liabilities
Revenue per employee
10 967 €
Revenue / average full-time employees
Labour cost per employee per month
0 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 19 Sep 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Sep 2025 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 21 May 2021 – 31 Dec 2021 27 Jun 2022 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

  • Mikhail Kirakosov
    Member of a senior management body (management or supervisory board) · since 19 Sep 2023

Founders and other persons

Activities (EMTAK)

  • 46191Activities of agents involved in non-specialised wholesale Main
  • 47121Other non-specialised retail sale
Rulings
Number, date Title Deadline State Document
Ä 50174560 / 10
23 May 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
23 May 2025
PDF
Ä 50174560 / 9
5 Feb 2024
Amendment entry In force
5 Feb 2024
PDF
Ä 50174560 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50174560 / 7
3 May 2023
Amendment entry In force
3 May 2023
PDF
Ä 50174560 / 6
26 Aug 2022
Amendment entry In force
26 Aug 2022
PDF
Ä 50174560 / 5
5 Jan 2022
Amendment entry In force
5 Jan 2022
PDF
Ä 50174560 / 4
30 Sep 2021
Amendment entry In force
30 Sep 2021
PDF
Ä 50174560 / 3
15 Jun 2021
Amendment entry In force
15 Jun 2021
PDF
Ä 50174560 / 2
9 Jun 2021
Amendment entry In force
9 Jun 2021
PDF
Ä 50174560
21 May 2021
First entry In force
21 May 2021
PDF

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