LOR Consult OÜ

Active Registry code 16323685 OÜ Pärnu linn Registered 23 Sep 2021
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LOR Consult OÜ is a OÜ based in Pärnu linn, registry code 16323685, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €4 063 with employees.

Turnover
4 063 €
↓ 18.1% vs Q2 2026
State taxes
99 €
↓ 78.1% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Education · EMTAK 85

  • Turnover · Q3 2026 4 063 €
    industry median 8 170 € · companies in the industry: 1 274
  • Revenue · 2025 18 758 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 -1.6 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 4 063 € · −18.1% vs Q2 2026 · industry median 8 170 € · above 34% of the industry
020 00040 00060 00080 000Q4 2023 Company: 2 113 € Industry median: 12 167 €Q4·23Q1 2024 Company: 63 567 € Industry median: 11 214 €Q2 2024 Company: 834 € Industry median: 10 708 €Q2·24Q3 2024 Company: 4 797 € Industry median: 7 966 €Q4 2024 Company: 89 € Industry median: 11 391 €Q4·24Q1 2025 Company: 2 088 € Industry median: 10 724 €Q2 2025 Company: 2 093 € Industry median: 11 590 €Q2·25Q3 2025 Company: 40 € Industry median: 9 084 €Q4 2025 Company: 6 718 € Industry median: 10 603 €Q4·25Q1 2026 Company: 569 € Industry median: 10 589 €Q2 2026 Company: 4 961 € Industry median: 11 116 €Q2·26Q3 2026 Company: 4 063 € Industry median: 8 170 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 89 € Industry median: 11 391 €Q1 2025 Company: 2 088 € Industry median: 10 724 €Q1·25Q2 2025 Company: 2 093 € Industry median: 11 590 €Q3 2025 Company: 40 € Industry median: 9 084 €Q3·25Q4 2025 Company: 6 718 € Industry median: 10 603 €Q1 2026 Company: 569 € Industry median: 10 589 €Q1·26Q2 2026 Company: 4 961 € Industry median: 11 116 €Q3 2026 Company: 4 063 € Industry median: 8 170 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 99 € · −78.1% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 493 €Q4·23Q1 2024 Company: 2 669 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 1 022 €Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: 3 €Q2·25Q3 2025 Company: —Q4 2025 Company: 356 €Q4·25Q1 2026 Company: —Q2 2026 Company: 453 €Q2·26Q3 2026 Company: 99 €Q3·260100200300400500Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: 3 €Q3 2025 Company: —Q3·25Q4 2025 Company: 356 €Q1 2026 Company: —Q1·26Q2 2026 Company: 453 €Q3 2026 Company: 99 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 4 063 99 — —
Q2 2026 4 961 453 — —
Q1 2026 569 — — —
Q4 2025 6 718 356 — —
Q3 2025 40 — — —
Q2 2025 2 093 3 — —
Q1 2025 2 088 — — —
Q4 2024 89 — — —
Q3 2024 4 797 1 022 — —
Q2 2024 834 — — —
Q1 2024 63 567 2 669 — —
Q4 2023 2 113 493 — —
Q3 2023 1 357 — — —
Q2 2023 4 200 549 — —
Q1 2023 13 087 2 571 — —
Q4 2022 73 770 6 775 — —
Q3 2022 19 882 924 — —

Financials by year

2021 – 2025
Revenue, € thousand 2025: 18 758 € · −75.1% vs 2024 · industry median 2 265 € · above 76% of the industry
02550751001252021 Company: 0 € Industry median: 1 251 €20212022 Company: 104 697 € Industry median: 1 727 €20222023 Company: 26 870 € Industry median: 1 800 €20232024 Company: 75 359 € Industry median: 2 003 €20242025 Company: 18 758 € Industry median: 2 265 €202502550751001252021 Company: 0 € Industry median: 1 251 €20212022 Company: 104 697 € Industry median: 1 727 €2023 Company: 26 870 € Industry median: 1 800 €20232024 Company: 75 359 € Industry median: 2 003 €2025 Company: 18 758 € 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: -301 € · −111.3% vs 2024 · industry median 136 € · above 27% of the industry
-10 000-5 00005 00010 0002021 Company: 0 € Industry median: 207 €20212022 Company: 9 742 € Industry median: 93 €20222023 Company: -9 668 € Industry median: 179 €20232024 Company: 2 656 € Industry median: 102 €20242025 Company: -301 € Industry median: 136 €2025-10 000-5 00005 00010 0002021 Company: 0 € Industry median: 207 €20212022 Company: 9 742 € Industry median: 93 €2023 Company: -9 668 € Industry median: 179 €20232024 Company: 2 656 € Industry median: 102 €2025 Company: -301 € 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: -1.6 % · −5.1 pp vs the year before · industry median 6.7 % · above 29% of the industry
-40-30-20-100102021 Company: — Industry median: 9.8 %20212022 Company: 9.3 % Industry median: 6.8 %20222023 Company: -36.0 % Industry median: 7.5 %20232024 Company: 3.5 % Industry median: 7.1 %20242025 Company: -1.6 % Industry median: 6.7 %2025-40-30-20-100102021 Company: — Industry median: 9.8 %20212022 Company: 9.3 % Industry median: 6.8 %2023 Company: -36.0 % Industry median: 7.5 %20232024 Company: 3.5 % Industry median: 7.1 %2025 Company: -1.6 % 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: 5 010 € · −5.3% vs 2024
02 5005 0007 50010 00012 5002021 Company: 0 €20212022 Company: 10 080 €20222023 Company: 2 295 €20232024 Company: 5 290 €20242025 Company: 5 010 €202502 5005 0007 50010 00012 5002021 Company: 0 €20212022 Company: 10 080 €2023 Company: 2 295 €20232024 Company: 5 290 €2025 Company: 5 010 €2025
Equity, € 2025: 4 928 € · −5.8% vs 2024
02 0004 0006 0008 00010 0002021 Company: 0 €20212022 Company: 9 742 €20222023 Company: 1 774 €20232024 Company: 5 229 €20242025 Company: 4 928 €202502 0004 0006 0008 00010 0002021 Company: 0 €20212022 Company: 9 742 €2023 Company: 1 774 €20232024 Company: 5 229 €2025 Company: 4 928 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02021 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 18 758 -301 0 5 010 4 928 0
2024 75 359 2 656 0 5 290 5 229 0
2023 26 870 -9 668 0 2 295 1 774 0
2022 104 697 9 742 0 10 080 9 742 0
2021 0 0 0 0 0 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
-1.6 %
Net profit / revenue
Return on equity (ROE)
-6.1 %
Net profit / equity
Return on assets (ROA)
-6.0 %
Net profit / assets
Equity ratio
98.4 %
Equity / assets
Debt ratio
1.6 %
Liabilities / assets
Current ratio
61.10
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 4 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 14 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 7 Aug 2023 Company’s own e-Äriregister
2021 23 Sep 2021 – 31 Dec 2021 6 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 8559Other education n.e.c. Main
  • 46831Wholesale of wood and products for the first-stage processing of wood
  • 68201Rental and operating of own or leased real estate

Rulings 7

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50183827 / 6
15 Dec 2025
 Amendment under Code of Civil Procedure § 595¹ (1) In force
15 Dec 2025
 PDF
Ä 50183827 / 5
29 Apr 2024
 Amendment entry In force
29 Apr 2024
 PDF
Ä 50183827 / 4
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50183827 / 3
24 May 2022
 Amendment entry In force
24 May 2022
 PDF
Ä 50183827 / 2
28 Sep 2021
 Amendment under Commercial Code § 525 (2) In force
28 Sep 2021
 PDF
Ä 50183827
23 Sep 2021
 First entry In force
23 Sep 2021
 PDF
Ä 50183827 / M1
22 Sep 2021
 Ruling to eliminate deficiencies 12 Oct 2021 Deficiencies eliminated
22 Sep 2021
 PDF

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