ETENRU

Osaühing LUMAN JA POJAD

RegisteredHarju County
Registry code
10377935
VAT number
EE100257355
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Liivalaia tn 13, 10118
Registered
06.02.1998 · 28 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
24 000 €
Email
n•••@n•••.comLog in to see
Phone
+372 •• ••••Log in to see
LEI
254900N74PVA4G7EO409 ISSUED
Business Register 06.10.2026
Sales revenue6 235 €+4%2025 annual report
Employees4Tax Board 2026 Q2
Average gross salary842 €estimate, Tax Board 2026 Q2
Labour taxes per quarter5 153 €Tax Board 2026 Q2
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months6 236 €+0%Tax Board, last 4 quarters
State taxes 12 months26 236 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 1 559 €
1 5591 5591 5591 5591 5591 5591 5591 559
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
76 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → BB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 0% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Toomas Luman11 companiesno tax debtPersonal ID ↗06.02.1998
Shareholders 2
Toomas Luman53,04% 12 730 €06.09.2024
Liivi Luman46,96% 11 270 €06.09.2024
Beneficial owners 2
Liivi Lumandirect holding29.10.2018
Toomas Luman11 companiesno tax debtdirect holding29.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue412,1%
Labour taxes / revenue330,5%
Revenue per employee per month130 €
Gross salary (estimate)842 €
Net salary (estimate)787 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q21 559 €▲ 0%5 153 €6 425 €4
2026 Q11 559 €▲ 0%5 153 €6 425 €3
2025 Q41 559 €▲ 0%5 526 €6 755 €3
2025 Q31 559 €▲ 0%5 362 €6 631 €4
2025 Q21 559 €▲ 0%5 782 €7 045 €3
2025 Q11 559 €▲ 0%5 694 €6 907 €3
2024 Q41 559 €▲ 0%5 520 €6 633 €3
2024 Q31 559 €▲ 0%5 520 €6 633 €3
2024 Q21 559 €▲ 0%5 520 €6 633 €3
2024 Q11 559 €▲ 7%5 496 €6 610 €3
2023 Q41 559 €▲ 24%5 450 €6 563 €3
2023 Q31 559 €▲ 24%5 450 €6 563 €3
Show full history (18 quarters)
2023 Q21 559 €▲ 24%5 191 €6 147 €3
2023 Q11 459 €▲ 16%4 650 €5 293 €3
2022 Q41 259 €4 604 €5 247 €3
2022 Q31 259 €4 604 €5 247 €3
2022 Q21 259 €4 604 €5 247 €3
2022 Q11 259 €4 604 €5 247 €3

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
Build report

20252024202320222021
Sales revenue6 235 €▲ 4%6 000 €▼ 4%6 235 €▲ 24%5 035 €0%5 035 €
Profit—-41 000 €———
Profit margin—-683,3%———
Retained earnings—6,4 m €———
Cash—0 €———
Current assets—399 k €———
Fixed assets—18,1 m €———
Assets18,6 m €▲ 1%18,5 m €0%18,5 m €0%18,5 m €▲ 3%18,0 m €
Current liabilities—1,1 m €———
Long-term liabilities—1,2 m €———
Total liabilities—2,3 m €———
Equity—16,2 m €———
Employees3▲ 200%10%10%10%1
Filed30.06.202601.07.202528.06.202430.06.202306.07.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Accounting, bookkeeping and auditing activities; tax consultancy main activity692026 235 €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
No tax debt · Tax Board 06.10.2026

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

2
CompanyCodeHoldingSinceRevenue
Kerese Varad OÜ14546323100,0%22.12.2025157 k €
OÜ Jacoby Villa11267120100,0%01.09.202332 761 €

Business Register

Companies linked via the board

10

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20

Pandid

1 records

Commercial pledges

NumberPandipidajaAmountSince
1aktsiaselts Hansapank2 500 000 €03.01.2000

History and notices

12
DateTypeContent
06.09.2024EntryAmendment entry
01.09.2023EntryAmendment entry
16.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
14.09.2016EntryAmendment entry
11.01.2012EntryAmendment entry
02.11.2010Kandemäärus ex officioAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
21.09.2004Jaatav kandeotsusAmendment entry
17.10.2003Jaatav kandeotsusAmendment entry
16.06.2003Jaatav kandeotsusAmendment entry
05.08.2002Jaatav kandeotsusAvaldatav muutmiskanne