Osaühing Liira & Ko
- Registry code
- 10404454
- VAT number
- not VAT registered
- Address
- Harju maakond, Tallinn, Haabersti linnaosa, Päevalille tn 4-7, 13517
- Registered
- 09.03.1998 · 28 yrs
- Activity
- Dental practice activities 86231
- Capital
- 11 951 €
- n•••@l•••.ruLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 05.10.2026
Sales revenue846 k €+26%2025 annual report
Profit144 k €2025 annual report
Employees11Tax Board 2026 Q2
Average gross salary1 994 €estimate, Tax Board 2026 Q2
Labour taxes per quarter33 556 €Tax Board 2026 Q2
Cash105 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months145 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
Stability
Follow companyNotification when something changesRatingAA → AAA → AA
In tax debt0 days since 26.09.2026
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Lilija Njunina2 companiesno tax debt | Personal ID ↗ | 09.03.1998 |
| Shareholders 2 | ||
| Lilija Njunina | 50,0% 5 976 € | 01.09.2023 |
| Timur Murtazin | 50,0% 5 976 € | 01.09.2023 |
| Beneficial owners 2 | ||
| Lilija Njunina2 companiesno tax debtdirect holding | 11.10.2018 | |
| Timur Murtazin3 companiesno tax debtdirect holding | 21.05.2025 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 33 556 € | 30 948 € | 11 | |
| 2026 Q1 | — | 39 524 € | 36 650 € | 10 | |
| 2025 Q4 | — | 39 055 € | 36 299 € | 12 | |
| 2025 Q3 | — | 44 236 € | 41 219 € | 12 | |
| 2025 Q2 | — | 38 588 € | 35 890 € | 12 | |
| 2025 Q1 | — | 39 537 € | 36 962 € | 12 | |
| 2024 Q4 | — | 29 519 € | 27 553 € | 12 | |
| 2024 Q3 | — | 25 788 € | 24 035 € | 12 | |
| 2024 Q2 | — | 27 735 € | 26 012 € | 12 | |
| 2024 Q1 | — | 26 738 € | 24 969 € | 11 | |
| 2023 Q4 | — | 19 328 € | 18 010 € | 12 | |
| 2023 Q3 | — | 18 203 € | 16 970 € | 11 |
Show full history (18 quarters)
| 2023 Q2 | — | 12 526 € | 11 680 € | 8 | |
| 2023 Q1 | — | 7 474 € | 7 028 € | 7 | |
| 2022 Q4 | — | 5 898 € | 5 547 € | 4 | |
| 2022 Q3 | — | 5 636 € | 5 306 € | 5 | |
| 2022 Q2 | — | 4 816 € | 4 498 € | 5 | |
| 2022 Q1 | — | 4 695 € | 4 358 € | 4 |
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 | 846 k € | ▲ 26% | 671 k € | ▲ 36% | 493 k € | ▲ 320% | 117 k € | ▲ 53% | 76 573 € |
| Profit | 144 k € | ▲ 21% | 119 k € | ▲ 85% | 64 576 € | ▲ 14× | 4 502 € | ▼ 25% | 6 027 € |
| Profit margin | 17,0% | 17,8% | 13,1% | 3,8% | 7,9% | ||||
| Retained earnings | 213 k € | ▲ 127% | 93 817 € | ▲ 221% | 29 241 € | ▲ 18% | 24 738 € | ▲ 33% | 18 657 € |
| Cash | 105 k € | ▲ 12% | 93 789 € | ▲ 39% | 67 348 € | ▲ 333% | 15 553 € | ▲ 101% | 7 730 € |
| Current assets | 290 k € | ▲ 42% | 204 k € | ▲ 58% | 129 k € | ▲ 422% | 24 739 € | ▲ 117% | 11 400 € |
| Fixed assets | 381 k € | ▼ 5% | 403 k € | ▼ 5% | 425 k € | 0% | 425 k € | ▲ 926% | 41 408 € |
| Assets | 671 k € | ▲ 10% | 607 k € | ▲ 10% | 554 k € | ▲ 23% | 449 k € | ▲ 751% | 52 808 € |
| Current liabilities | 106 k € | ▼ 39% | 173 k € | ▼ 24% | 228 k € | ▼ 44% | 407 k € | ▲ 27× | 14 978 € |
| Long-term liabilities | 194 k € | ▼ 7% | 208 k € | ▼ 5% | 219 k € | — | — | ||
| Total liabilities | 300 k € | ▼ 21% | 381 k € | ▼ 15% | 447 k € | ▲ 10% | 407 k € | ▲ 27× | 14 978 € |
| Equity | 370 k € | ▲ 64% | 226 k € | ▲ 111% | 107 k € | ▲ 152% | 42 386 € | ▲ 12% | 37 830 € |
| Labour costs | -373 k € | ▼ 27% | -293 k € | ▼ 58% | -186 k € | ▼ 253% | -52 609 € | ▼ 35% | -39 052 € |
| Employees | 12 | 0% | 12 | ▲ 33% | 9 | ▲ 800% | 1 | 0 | |
| Filed | 30.06.2026 | 13.06.2025 | 06.06.2024 | 13.04.2023 | 02.05.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Dental practice activities main activity | 86231 | 846 469 € | 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 05.10.2026
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
763 tuh € makseid
Transactions with state institutions
2026174 k €
2025241 k €
2024225 k €
2023123 k €
Largest payers
| Tervisekassa | 749 120 € |
| Terviseamet | 10 621 € |
| Tallinna Strateegiakeskus | 2 891 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 891 € |
| 07.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 21 927 € |
| 06.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 18 405 € |
| 05.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 24 332 € |
| 04.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 24 256 € |
| 03.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 636 € |
| 02.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 21 584 € |
| 01.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 17 767 € |
| 12.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 19 705 € |
| 11.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 19 914 € |
| 10.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 23 277 € |
| 09.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 240 € |
| 08.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 16 685 € |
| 07.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 16 064 € |
| 06.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 718 € |
| 05.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 797 € |
| 04.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 21 112 € |
| 03.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 16 863 € |
| 02.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 998 € |
| 01.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 521 € |
| 12.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 26 663 € |
| 11.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 077 € |
| 10.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 16 689 € |
| 09.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 118 € |
| 08.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 17 533 € |
| 07.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 19 649 € |
| 06.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 9 080 € |
| 05.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 17 551 € |
| 04.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 818 € |
| 03.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 15 254 € |
| 02.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 18 193 € |
| 02.2024 | Terviseamet | Muud toetused | Other health care, incl. administration | 2 374 € |
| 01.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 16 429 € |
| 01.2024 | Terviseamet | Muud toetused | Other health care, incl. administration | 2 749 € |
| 12.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 13 074 € |
| 12.2023 | Terviseamet | Muud toetused | Other health care, incl. administration | 2 749 € |
| 11.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 11 198 € |
| 11.2023 | Terviseamet | Muud toetused | Other health care, incl. administration | 2 749 € |
| 10.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 12 442 € |
| 09.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 12 157 € |
| 08.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 565 € |
| 08.2023 | Tallinna Strateegiakeskus | Muud toetused | General economic and trade policy | 2 891 € |
| 07.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 14 405 € |
| 06.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 989 € |
| 05.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 433 € |
| 04.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 221 € |
| 03.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 576 € |
| 02.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 507 € |
| 01.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 3 807 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
1
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Dental practice activities
20
| # | Company | Revenue |
|---|---|---|
| 1 | Meliva AS | 62,3 m € |
| 2 | aktsiaselts MAXILLA | 18,0 m € |
| 3 | Läänemere hambakliinik OÜ | 13,7 m € |
| 4 | Smile iD Hambakliinik OÜ | 6,6 m € |
| 5 | OÜ Kliinik32 | 6,5 m € |
| 6 | Osaühing Bluegate | 6,5 m € |
| 7 | Osaühing HanzaDent | 5,2 m € |
| 8 | AS ODE | 4,7 m € |
| 9 | OSAÜHING NARVA HAMBAKLIINIK | 4,1 m € |
| 10 | Osaühing Merimetsa Hambakliinik | 4,0 m € |
| 11 | Lõuna-Eesti Kliinik OÜ | 3,9 m € |
| 12 | Haldja Dental practice activities OÜ | 3,8 m € |
| 13 | MeerhofDC OÜ | 3,1 m € |
| 14 | Osaühing Tõnismäe Dental practice activities | 2,5 m € |
| 15 | Virudent OÜ | 2,5 m € |
| 16 | Parodontalia OÜ | 2,5 m € |
| 17 | OÜ BALNEOM | 2,4 m € |
| 18 | Riiamäe Hambakliinik OÜ | 2,3 m € |
| 19 | OSAÜHING VAGODENT | 2,3 m € |
| 20 | Kose Dental practice activities Osaühing | 2,3 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
No data
History and notices
8
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 02.05.2023 | Entry | Amendment entry |
| 25.04.2023 | Order to remedy deficiencies | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 07.11.2017 | Entry | Amendment entry |
| 14.09.2016 | Entry | Amendment entry |
| 30.11.2011 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |