LUUMEN OÜ

Active Registry code 16736306 OÜ Pärnu linn Registered 11 May 2023
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LUUMEN OÜ is a OÜ based in Pärnu linn, registry code 16736306, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €15 341 and 1 employees.

Turnover
—
State taxes
991 €
↑ 0.0% vs Q2 2026
Labour taxes
1 054 €
↑ 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 Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 1 054 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 15 341 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 5.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 054 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 46% of the industry
02505007501 0001 250Q4 2023 Company: 432 € Industry median: 957 €Q4·23Q1 2024 Company: 671 € Industry median: 991 €Q2 2024 Company: 718 € Industry median: 1 012 €Q2·24Q3 2024 Company: 718 € Industry median: 1 020 €Q4 2024 Company: 718 € Industry median: 1 032 €Q4·24Q1 2025 Company: 780 € Industry median: 1 085 €Q2 2025 Company: 865 € Industry median: 1 115 €Q2·25Q3 2025 Company: 972 € Industry median: 1 126 €Q4 2025 Company: 972 € Industry median: 1 123 €Q4·25Q1 2026 Company: 989 € Industry median: 1 088 €Q2 2026 Company: 1 054 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 054 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 718 € Industry median: 1 032 €Q1 2025 Company: 780 € Industry median: 1 085 €Q1·25Q2 2025 Company: 865 € Industry median: 1 115 €Q3 2025 Company: 972 € Industry median: 1 126 €Q3·25Q4 2025 Company: 972 € Industry median: 1 123 €Q1 2026 Company: 989 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 054 € Industry median: 1 096 €Q3 2026 Company: 1 054 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (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: 991 € · +0.0% vs Q2 2026
02004006008001 000Q4 2023 Company: 432 €Q4·23Q1 2024 Company: 671 €Q2 2024 Company: 718 €Q2·24Q3 2024 Company: 718 €Q4 2024 Company: 718 €Q4·24Q1 2025 Company: 780 €Q2 2025 Company: 845 €Q2·25Q3 2025 Company: 913 €Q4 2025 Company: 915 €Q4·25Q1 2026 Company: 929 €Q2 2026 Company: 991 €Q2·26Q3 2026 Company: 991 €Q3·2602004006008001 000Q4 2024 Company: 718 €Q1 2025 Company: 780 €Q1·25Q2 2025 Company: 845 €Q3 2025 Company: 913 €Q3·25Q4 2025 Company: 915 €Q1 2026 Company: 929 €Q1·26Q2 2026 Company: 991 €Q3 2026 Company: 991 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 991 1 054 1
Q2 2026 — 991 1 054 1
Q1 2026 — 929 989 1
Q4 2025 — 915 972 1
Q3 2025 — 913 972 1
Q2 2025 — 845 865 1
Q1 2025 — 780 780 1
Q4 2024 — 718 718 1
Q3 2024 — 718 718 1
Q2 2024 — 718 718 1
Q1 2024 — 671 671 1
Q4 2023 — 432 432 1
Labour taxes per employee per month
351 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 15 341 € · −33.5% vs 2024 · industry median 12 784 € · above 54% of the industry
05 00010 00015 00020 00025 0002023 Company: 8 791 € Industry median: 12 140 €20232024 Company: 23 075 € Industry median: 12 266 €20242025 Company: 15 341 € Industry median: 12 784 €202505 00010 00015 00020 00025 0002023 Company: 8 791 € Industry median: 12 140 €20232024 Company: 23 075 € Industry median: 12 266 €2025 Company: 15 341 € Industry median: 12 784 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 824 € · −69.0% vs 2024 · industry median 1 062 € · above 47% of the industry
01 0002 0003 0002023 Company: 2 841 € Industry median: 1 210 €20232024 Company: 2 654 € Industry median: 987 €20242025 Company: 824 € Industry median: 1 062 €202501 0002 0003 0002023 Company: 2 841 € Industry median: 1 210 €20232024 Company: 2 654 € Industry median: 987 €2025 Company: 824 € Industry median: 1 062 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 5.4 % · −6.1 pp vs the year before · industry median 14.8 % · above 35% of the industry
0102030402023 Company: 32.3 % Industry median: 16.9 %20232024 Company: 11.5 % Industry median: 15.0 %20242025 Company: 5.4 % Industry median: 14.8 %20250102030402023 Company: 32.3 % Industry median: 16.9 %20232024 Company: 11.5 % Industry median: 15.0 %2025 Company: 5.4 % Industry median: 14.8 %2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 7 654 € · −8.9% vs 2024
02 0004 0006 0008 00010 0002023 Company: 5 557 €20232024 Company: 8 403 €20242025 Company: 7 654 €202502 0004 0006 0008 00010 0002023 Company: 5 557 €20232024 Company: 8 403 €2025 Company: 7 654 €2025
Equity, € 2025: 7 323 € · −8.4% vs 2024
02 0004 0006 0008 0002023 Company: 5 341 €20232024 Company: 7 995 €20242025 Company: 7 323 €202502 0004 0006 0008 0002023 Company: 5 341 €20232024 Company: 7 995 €2025 Company: 7 323 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Legal and accounting 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 15 341 824 9 860 7 654 7 323 1
2024 23 075 2 654 2 848 8 403 7 995 1
2023 8 791 2 841 647 5 557 5 341 1

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
5.4 %
Net profit / revenue
Return on equity (ROE)
11.3 %
Net profit / equity
Return on assets (ROA)
10.8 %
Net profit / assets
Equity ratio
95.7 %
Equity / assets
Debt ratio
4.3 %
Liabilities / assets
Current ratio
23.12
Current assets / current liabilities
Revenue per employee
15 341 €
Revenue / average full-time employees
Labour cost per employee per month
822 €
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 4 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 11 May 2023 – 31 Dec 2023 1 Jul 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

  • Kristina Nisuma
    Member of a senior management body (management or supervisory board) · since 11 May 2023

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 70201Business and other management consultancy activities
  • 74121Graphic design and visual communication activities
Rulings
Number, date Title Deadline State Document
Ä 50228320 / 3
25 Feb 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
25 Feb 2026
PDF
Ä 50228320 / 2
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50228320
11 May 2023
First entry In force
11 May 2023
PDF

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