P&L Consultation OÜ

Active Registry code 16573732 OÜ Tartu linn Registered 14 Sep 2022
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P&L Consultation OÜ is a OÜ based in Tartu linn, registry code 16573732, status: active. Main activity: Activities of psychologists and psychotherapists, except medical doctors. Its annual report for 2025 shows revenue of €29 865 and 3 employees.

Turnover
—
State taxes
505 €
↓ 5.3% vs Q2 2026
Labour taxes
546 €
↑ 16.7% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 273 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 29 865 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 42.2 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q1 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 273 € · +16.7% vs Q2 2026 · industry median 2 177 € · above 5% of the industry
05001 0001 5002 0002 500Q1 2024 Company: 350 € Industry median: 2 162 €Q1·24Q2 2024 Company: 1 050 € Industry median: 2 205 €Q3 2024 Company: 552 € Industry median: 2 205 €Q3·24Q4 2024 Company: 105 € Industry median: 2 146 €Q1 2025 Company: 105 € Industry median: 2 257 €Q1·25Q2 2025 Company: — Industry median: 2 253 €Q3 2025 Company: 316 € Industry median: 2 267 €Q3·25Q4 2025 Company: 93 € Industry median: 2 236 €Q1 2026 Company: 337 € Industry median: 2 195 €Q1·26Q2 2026 Company: 234 € Industry median: 2 159 €Q3 2026 Company: 273 € Industry median: 2 177 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 105 € Industry median: 2 146 €Q1 2025 Company: 105 € Industry median: 2 257 €Q1·25Q2 2025 Company: — Industry median: 2 253 €Q3 2025 Company: 316 € Industry median: 2 267 €Q3·25Q4 2025 Company: 93 € Industry median: 2 236 €Q1 2026 Company: 337 € Industry median: 2 195 €Q1·26Q2 2026 Company: 234 € Industry median: 2 159 €Q3 2026 Company: 273 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 2Q3·24Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 505 € · −5.3% vs Q2 2026
02505007501 0001 250Q1 2024 Company: 335 €Q1·24Q2 2024 Company: 1 005 €Q3 2024 Company: 1 068 €Q3·24Q4 2024 Company: 201 €Q1 2025 Company: 301 €Q1·25Q2 2025 Company: —Q3 2025 Company: 606 €Q3·25Q4 2025 Company: 209 €Q1 2026 Company: 642 €Q1·26Q2 2026 Company: 533 €Q3 2026 Company: 505 €Q3·260200400600800Q4 2024 Company: 201 €Q1 2025 Company: 301 €Q1·25Q2 2025 Company: —Q3 2025 Company: 606 €Q3·25Q4 2025 Company: 209 €Q1 2026 Company: 642 €Q1·26Q2 2026 Company: 533 €Q3 2026 Company: 505 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 505 546 2
Q2 2026 — 533 468 2
Q1 2026 — 642 673 2
Q4 2025 — 209 186 2
Q3 2025 — 606 632 2
Q2 2025 — — — 2
Q1 2025 — 301 210 2
Q4 2024 — 201 210 2
Q3 2024 — 1 068 1 103 2
Q2 2024 — 1 005 1 050 1
Q1 2024 — 335 350 1
Labour taxes per employee per month
91 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 29 865 € · −24.1% vs 2024 · industry median 20 811 € · above 55% of the industry
010 00020 00030 00040 00050 0002023 Company: 47 668 € Industry median: 19 469 €20232024 Company: 39 331 € Industry median: 20 000 €20242025 Company: 29 865 € Industry median: 20 811 €2025010 00020 00030 00040 00050 0002023 Company: 47 668 € Industry median: 19 469 €20232024 Company: 39 331 € Industry median: 20 000 €2025 Company: 29 865 € Industry median: 20 811 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 12 616 € · −40.7% vs 2024 · industry median 1 071 € · above 71% of the industry
010 00020 00030 00040 00050 0002023 Company: 40 727 € Industry median: 1 745 €20232024 Company: 21 292 € Industry median: 1 621 €20242025 Company: 12 616 € Industry median: 1 071 €2025010 00020 00030 00040 00050 0002023 Company: 40 727 € Industry median: 1 745 €20232024 Company: 21 292 € Industry median: 1 621 €2025 Company: 12 616 € Industry median: 1 071 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 42.2 % · −11.9 pp vs the year before · industry median 8.3 % · above 85% of the industry
0204060801002023 Company: 85.4 % Industry median: 11.4 %20232024 Company: 54.1 % Industry median: 10.7 %20242025 Company: 42.2 % Industry median: 8.3 %20250204060801002023 Company: 85.4 % Industry median: 11.4 %20232024 Company: 54.1 % Industry median: 10.7 %2025 Company: 42.2 % Industry median: 8.3 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 277 800 € · +5.7% vs 2024
01002003002023 Company: 40 927 €20232024 Company: 262 785 €20242025 Company: 277 800 €202501002003002023 Company: 40 927 €20232024 Company: 262 785 €2025 Company: 277 800 €2025
Equity, € 2025: 74 030 € · +19.7% vs 2024
020 00040 00060 00080 0002023 Company: 40 727 €20232024 Company: 61 824 €20242025 Company: 74 030 €2025020 00040 00060 00080 0002023 Company: 40 727 €20232024 Company: 61 824 €2025 Company: 74 030 €2025
Employees 2025: 3 · industry median 2 · above 55% of the industry
01232023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 3 Industry median: 2202501232023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 3 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 29 865 12 616 3 490 277 800 74 030 3
2024 39 331 21 292 7 122 262 785 61 824 0
2023 47 668 40 727 0 40 927 40 727 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
42.2 %
Net profit / revenue
Return on equity (ROE)
17.0 %
Net profit / equity
Return on assets (ROA)
4.5 %
Net profit / assets
Equity ratio
26.6 %
Equity / assets
Debt ratio
73.4 %
Liabilities / assets
Current ratio
0.73
Current assets / current liabilities
Revenue per employee
9 955 €
Revenue / average full-time employees
Labour cost per employee per month
97 €
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 11 Jul 2025 Company’s own e-Äriregister
2023 14 Sep 2022 – 31 Dec 2023 24 May 2024 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)

  • 86931Activities of psychologists and psychotherapists, except medical doctors Main
Rulings
Number, date Title Deadline State Document
Ä 50210816 / 4
3 Jul 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
3 Jul 2024
PDF
Ä 50210816 / 3
20 Nov 2023
Amendment entry In force
20 Nov 2023
PDF
Ä 50210816 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50210816
14 Sep 2022
First entry In force
14 Sep 2022
PDF

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