Osaühing VL & US
- Registry code
- 10260860
- VAT number
- EE100087693
- Address
- Harju maakond, Tallinn, Nõmme linnaosa, Torni tn 8, 11611
- Registered
- 10.09.1997 · 29 yrs
- Activity
- Accounting, bookkeeping and auditing activities; tax consultancy 69202
- Capital
- 6 455 €
- m•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
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Board and owners
2 persons
| Board 1 | ||
|---|---|---|
| Vello Lehtpuu3 companiesno tax debt | Personal ID ↗ | 10.09.1997 |
| Other persons 1 | ||
| Monica Lehtpuu5 companiesno tax debtProcurator | Personal ID ↗ | 25.06.2019 |
| Shareholders 1 | ||
| Vello Lehtpuu | 100,0% 6 455 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Vello Lehtpuu3 companiesno tax debtdirect holding | 03.09.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 500 € | ▲ 30% | 0 € | 77 € | — |
| 2026 Q1 | 0 € | — | — | — | |
| 2025 Q4 | 3 599 € | ▲ 33% | 0 € | 99 € | — |
| 2025 Q3 | 1 800 € | ▼ 28% | 0 € | 189 € | — |
| 2025 Q2 | 385 € | ▼ 88% | — | — | — |
| 2025 Q1 | 3 000 € | ▼ 14% | 123 € | 557 € | 1 |
| 2024 Q4 | 2 704 € | ▲ 29% | 215 € | 566 € | 1 |
| 2024 Q3 | 2 512 € | ▼ 28% | 323 € | 624 € | 1 |
| 2024 Q2 | 3 327 € | ▼ 1% | 323 € | 521 € | 1 |
| 2024 Q1 | 3 498 € | ▲ 25% | 323 € | 772 € | 1 |
| 2023 Q4 | 2 098 € | ▼ 25% | 323 € | 465 € | 1 |
| 2023 Q3 | 3 506 € | ▲ 25% | 323 € | 795 € | 1 |
Show full history (18 quarters)
| 2023 Q2 | 3 364 € | ▼ 5% | 323 € | 669 € | 1 |
| 2023 Q1 | 2 802 € | ▲ 0% | 323 € | 540 € | 1 |
| 2022 Q4 | 2 802 € | 323 € | 407 € | 1 | |
| 2022 Q3 | 2 802 € | 323 € | 547 € | 1 | |
| 2022 Q2 | 3 544 € | 323 € | 414 € | 1 | |
| 2022 Q1 | 2 802 € | 323 € | 326 € | 1 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 7 784 € | ▼ 36% | 12 107 € | ▲ 3% | 11 770 € | ▼ 2% | 11 950 € | ▼ 23% | 15 558 € |
| Profit | -2 497 € | ▼ into loss | 318 € | ▲ 960% | 30 € | ▲ into profit | -7 092 € | ▲ 11% | -7 932 € |
| Profit margin | -32,1% | 2,6% | 0,3% | -59,3% | -51,0% | ||||
| Retained earnings | 0 € | ▲ 100% | -7 062 € | 0% | -7 092 € | 0 € | 0 € | ||
| Cash | 108 € | ▼ 95% | 1 986 € | ▲ 13% | 1 760 € | ▼ 59% | 4 283 € | ▼ 73% | 15 635 € |
| Current assets | 551 € | ▼ 80% | 2 761 € | ▲ 17% | 2 363 € | ▼ 51% | 4 865 € | ▼ 69% | 15 888 € |
| Fixed assets | 4 895 € | ▼ 46% | 9 053 € | ▼ 22% | 11 613 € | ▼ 13% | 13 295 € | ▼ 15% | 15 651 € |
| Assets | 5 446 € | ▼ 54% | 11 814 € | ▼ 15% | 13 976 € | ▼ 23% | 18 160 € | ▼ 42% | 31 539 € |
| Current liabilities | 0 € | ▼ 100% | 888 € | ▼ 24% | 1 162 € | ▼ 25% | 1 556 € | ▼ 15% | 1 834 € |
| Long-term liabilities | 591 € | ▼ 83% | 3 574 € | ▼ 38% | 5 780 € | ▼ 40% | 9 600 € | ▼ 38% | 15 609 € |
| Total liabilities | 591 € | ▼ 87% | 4 462 € | ▼ 36% | 6 942 € | ▼ 38% | 11 156 € | ▼ 36% | 17 443 € |
| Equity | 4 855 € | ▼ 34% | 7 352 € | ▲ 5% | 7 034 € | 0% | 7 004 € | ▼ 50% | 14 096 € |
| Labour costs | -295 € | ▲ 88% | -2 408 € | ▲ 25% | -3 210 € | ▼ 2% | -3 145 € | ▲ 2% | -3 211 € |
| Employees | 1 | 0% | 1 | 0% | 1 | 0% | 1 | 0% | 1 |
| Filed | 15.06.2026 | 16.06.2025 | 24.06.2024 | 19.06.2023 | 20.06.2022 | ||||
| Report | In the Business Register ↗ | In the Business Register ↗ | In the Business Register ↗ | In the Business Register ↗ | In the Business Register ↗ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Accounting, bookkeeping and auditing activities; tax consultancy main activity | 69202 | 7 784 € | 100% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
none
No transactions with state agencies, procurement contracts or grants found
RTK Saldo, Riigihangete register, RTK toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
5
Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy
20
| # | Company | Revenue |
|---|---|---|
| 1 | Osaühing Baltic Sea Bunkering | 660,3 m € |
| 2 | Konecranes Osaühing | 17,3 m € |
| 3 | Xolo OÜ | 8,7 m € |
| 4 | Finnair Business Services OÜ | 8,4 m € |
| 5 | Ramirent Shared Services AS | 3,7 m € |
| 6 | Grow Finance OÜ | 3,3 m € |
| 7 | Numeri OÜ | 3,2 m € |
| 8 | Orkla Accounting Centre OÜ | 3,1 m € |
| 9 | Azolver Eesti OÜ | 3,0 m € |
| 10 | Osaühing LEINONEN | 2,9 m € |
| 11 | Icelandair Business Services AS | 2,6 m € |
| 12 | CH Konsultatsioonid OÜ | 2,4 m € |
| 13 | 1Office Estonia OÜ | 2,2 m € |
| 14 | BDO Estonia Payroll & Accounting OÜ | 1,9 m € |
| 15 | Azets Insight OÜ | 1,6 m € |
| 16 | E-Residency Hub OÜ | 1,6 m € |
| 17 | Entytech OÜ | 1,6 m € |
| 18 | Aktsiaselts Ekspress Grupp | 1,4 m € |
| 19 | Magrat Baltic OÜ | 1,4 m € |
| 20 | CompanioEstonia OÜ | 1,4 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Pandid
1 records
Commercial pledges
| Number | Pandipidaja | Amount | Since |
|---|---|---|---|
| 1 | aktsiaselts Hansapank | 1 700 000 € | 30.01.1998 |
History and notices
25
| Date | Type | Content |
|---|---|---|
| 20.01.2025 | Entry | Muutmiskanne TsMS § 595¹ lg 1 alusel |
| 01.09.2023 | Entry | Amendment entry |
| 25.06.2019 | Entry | Amendment entry |
| 16.01.2018 | Entry | Amendment entry |
| 07.11.2017 | Entry | Amendment entry |
| 29.12.2015 | Entry | Amendment entry |
| 10.06.2015 | Entry | Amendment entry |
| 26.05.2011 | Entry | Amendment entry |
| 19.05.2011 | Order to remedy deficiencies | Amendment entry |
| 18.05.2011 | Order to remedy deficiencies | Amendment entry |
| 07.01.2011 | Märge osade või aktsiate registreerituse kohta EVK-s | Märkus |
| 30.12.2008 | Entry | Amendment entry |
| 16.12.2008 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 25.09.2008 | Negative entry order: deficiencies not remedied | Amendment entry |
| 04.09.2008 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 01.09.2008 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 01.10.2007 | Entry | Amendment entry |
| 09.03.2007 | Negative entry order: deficiencies not remedied | Amendment entry |
| 30.11.2006 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 25.09.2003 | Jaatav kandeotsus | Kommertspandi muutmiskanne |
| 10.09.2003 | Kandeotsus ex officio | Kommertspandi muutmiskanne |
| 09.09.2003 | Jaatav kandeotsus | Ümberkujundamiskanne uut registrikaarti avamata |
| 07.05.2003 | Jaatav kandeotsus | Kommertspandi muutmiskanne |
| 22.01.2003 | Kandeotsus ex officio | Märkus |