LWL Consulting OÜ

Active Registry code 17210598 OÜ Tartu linn Registered 2 Apr 2025
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LWL Consulting OÜ is a OÜ based in Tartu linn, registry code 17210598, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €27 910 with 1 employees.

Turnover
27 910 €
↑ 24.0% vs Q2 2026
State taxes
5 738 €
↑ 108.0% vs Q2 2026
Labour taxes
3 741 €
↑ 25.2% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 27 910 €
    industry median 13 705 € · companies in the industry: 4 338
  • Labour taxes per employee 3 741 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 70 455 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 49.2 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q2 2025 – Q3 2026
Turnover, € Q3 2026: 27 910 € · +24.0% vs Q2 2026 · industry median 13 705 € · above 69% of the industry
010 00020 00030 000Q2 2025 Company: 24 106 € Industry median: 13 688 €Q2·25Q3 2025 Company: 24 418 € Industry median: 13 984 €Q3·25Q4 2025 Company: 25 198 € Industry median: 14 505 €Q4·25Q1 2026 Company: 23 778 € Industry median: 14 237 €Q1·26Q2 2026 Company: 22 500 € Industry median: 14 128 €Q2·26Q3 2026 Company: 27 910 € Industry median: 13 705 €Q3·26010 00020 00030 000Q2 2025 Company: 24 106 € Industry median: 13 688 €Q3 2025 Company: 24 418 € Industry median: 13 984 €Q3·25Q4 2025 Company: 25 198 € Industry median: 14 505 €Q1 2026 Company: 23 778 € Industry median: 14 237 €Q1·26Q2 2026 Company: 22 500 € Industry median: 14 128 €Q3 2026 Company: 27 910 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 741 € · +25.2% vs Q2 2026 · industry median 1 649 € · above 79% of the industry
01 0002 0003 0004 000Q2 2025 Company: 1 559 € Industry median: 1 758 €Q2·25Q3 2025 Company: 3 741 € Industry median: 1 758 €Q3·25Q4 2025 Company: 3 741 € Industry median: 1 758 €Q4·25Q1 2026 Company: 3 741 € Industry median: 1 641 €Q1·26Q2 2026 Company: 2 987 € Industry median: 1 597 €Q2·26Q3 2026 Company: 3 741 € Industry median: 1 649 €Q3·2601 0002 0003 0004 000Q2 2025 Company: 1 559 € Industry median: 1 758 €Q3 2025 Company: 3 741 € Industry median: 1 758 €Q3·25Q4 2025 Company: 3 741 € Industry median: 1 758 €Q1 2026 Company: 3 741 € Industry median: 1 641 €Q1·26Q2 2026 Company: 2 987 € Industry median: 1 597 €Q3 2026 Company: 3 741 € Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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
0.00.20.40.60.81.0Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q2 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: 5 738 € · +108.0% vs Q2 2026
02 0004 0006 000Q2 2025 Company: 1 442 €Q2·25Q3 2025 Company: 4 094 €Q3·25Q4 2025 Company: 3 460 €Q4·25Q1 2026 Company: 3 501 €Q1·26Q2 2026 Company: 2 758 €Q2·26Q3 2026 Company: 5 738 €Q3·2602 0004 0006 000Q2 2025 Company: 1 442 €Q3 2025 Company: 4 094 €Q3·25Q4 2025 Company: 3 460 €Q1 2026 Company: 3 501 €Q1·26Q2 2026 Company: 2 758 €Q3 2026 Company: 5 738 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 27 910 5 738 3 741 1
Q2 2026 22 500 2 758 2 987 1
Q1 2026 23 778 3 501 3 741 1
Q4 2025 25 198 3 460 3 741 1
Q3 2025 24 418 4 094 3 741 1
Q2 2025 24 106 1 442 1 559 1
Labour taxes per employee per month
1 247 €
Turnover per employee in the quarter
27 910 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025
Revenue, € 2025: 70 455 € · industry median 10 800 € · above 81% of the industry
020 00040 00060 00080 0002025 Company: 70 455 € Industry median: 10 800 €2025020 00040 00060 00080 0002025 Company: 70 455 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 34 645 € · industry median 284 € · above 84% of the industry
010 00020 00030 00040 0002025 Company: 34 645 € Industry median: 284 €2025010 00020 00030 00040 0002025 Company: 34 645 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 49.2 % · industry median 22.0 % · above 67% of the industry
010203040502025 Company: 49.2 % Industry median: 22.0 %2025010203040502025 Company: 49.2 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 39 489 €
010 00020 00030 00040 0002025 Company: 39 489 €2025010 00020 00030 00040 0002025 Company: 39 489 €2025
Equity, € 2025: 37 145 €
010 00020 00030 00040 0002025 Company: 37 145 €2025010 00020 00030 00040 0002025 Company: 37 145 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02025 Company: 1 Industry median: 120250.00.20.40.60.81.02025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 70 455 34 645 23 488 39 489 37 145 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
49.2 %
Net profit / revenue
Return on equity (ROE)
93.3 %
Net profit / equity
Return on assets (ROA)
87.7 %
Net profit / assets
Equity ratio
94.1 %
Equity / assets
Debt ratio
5.9 %
Liabilities / assets
Current ratio
16.36
Current assets / current liabilities
Revenue per employee
70 455 €
Revenue / average full-time employees
Labour cost per employee per month
1 957 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 2 Apr 2025 – 31 Dec 2025 11 Jun 2026 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

  • Liis Köörna
    Member of a senior management body (management or supervisory board) · since 2 Apr 2025

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 50279326 / M1
2 Apr 2025
Ruling to eliminate deficiencies 2 May 2025 Deficiencies eliminated
2 Apr 2025
PDF
Ä 50279326
2 Apr 2025
First entry In force
2 Apr 2025
PDF

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