OSAÜHING LIANART

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 11189348
VAT no.VAT no.:: -
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 28.12.2005 (20 y)
CapitalCapital:: 2 556 EUR
AddressAddress:: A. Puškini tn 49-57, Narva linn, Ida-Viru maakond, 20609
StatusStatus:: Registered

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Contacts

PhonePhone:: +372 56564747
PhonePhone:: +372 56567273

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Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail trade on a fee or contract basis
Non-specialised retail agency services
47911 – Non-specialised retail agency services

VAT liability

No VAT obligation history found

Company has not been issued any VAT ID number

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	08.09.2026	Valid	PDF
2025	01.01.2025 – 31.12.2025	30.06.2026	Expired	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	23.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	01.07.2023	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Expired	PDF
2021	01.01.2021 – 31.12.2021	31.08.2022	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.07.2022	Expired	PDF
2020	01.01.2020 – 31.12.2020	15.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	08.07.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	29.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	09.10.2018	Valid	PDF
2017	01.01.2017 – 31.12.2017	03.10.2018	Expired	PDF
2016	01.01.2016 – 31.12.2016	07.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	09.07.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	30.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	30.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	21.05.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	27.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	06.08.2011	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.05.2011	Expired	PDF
2009	01.01.2009 – 31.12.2009	09.02.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	30.06.2010	Expired	PDF
2008	01.01.2008 – 31.12.2008	10.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	04.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	03.07.2007	Valid	PDF

Unsubmitted declarations

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No unsubmitted declarations as of 30.09.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations8 Public transactions17 Grants–State aid1 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	1 313 €	1 436 €	-	5
2026 Q1	1 784 €	1 887 €	-	5
Total 2026:	3 097 €	3 323 €	0 €
2025 Q4	1 776 €	1 846 €	-	5
2025 Q3	6 603 €	6 855 €	-	5
2025 Q2	-	-	-	5
2025 Q1	818 €	861 €	-	5
Total 2025:	9 197 €	9 562 €	0 €
2024 Q4	3 710 €	4 002 €	-	5
2024 Q3	2 167 €	2 273 €	-	5
2024 Q2	2 572 €	2 796 €	-	5
2024 Q1	2 283 €	2 433 €	-	5
Total 2024:	10 732 €	11 504 €	0 €
2023 Q4	2 406 €	2 535 €	-	5
2023 Q3	2 769 €	3 046 €	-	5
2023 Q2	1 339 €	1 478 €	-	5
2023 Q1	2 108 €	2 311 €	-	5
Total 2023:	8 622 €	9 370 €	0 €
2022 Q4	2 006 €	2 175 €	-	5
2022 Q3	2 103 €	2 269 €	-	5
2022 Q2	2 186 €	2 377 €	-	5
2022 Q1	1 619 €	1 774 €	-	5
Total 2022:	7 914 €	8 595 €	0 €
2021 Q4	1 832,88 €	2 019,08 €	-	5
2021 Q3	1 554,24 €	1 706,66 €	-	5
2021 Q2	992,02 €	1 051,61 €	-	5
2021 Q1	1 756,84 €	1 923,79 €	-	5
Total 2021:	6 135,98 €	6 701,14 €	0 €
2020 Q4	1 978,04 €	2 135,97 €	-	5
2020 Q3	1 973,32 €	2 155,57 €	-	5
2020 Q2	1 362,87 €	1 476,49 €	-	5
2020 Q1	2 390 €	2 552 €	0 €	5
Total 2020:	7 704,23 €	8 320,03 €	0 €
2019 Q4	2 043 €	2 164 €	0 €	6
2019 Q3	1 942 €	2 029 €	0 €	6
2019 Q2	2 832 €	3 013 €	0 €	6
2019 Q1	1 338 €	1 403 €	0 €	6
Total 2019:	8 155 €	8 609 €	0 €
2018 Q4	2 081 €	2 196 €	0 €	6
2018 Q3	2 119 €	2 236 €	0 €	6
2018 Q2	1 993 €	2 074 €	0 €	6
2018 Q1	1 686 €	1 795 €	0 €	6
Total 2018:	7 879 €	8 301 €	0 €
2017 Q4	1 981 €	2 065 €	0 €	6
2017 Q3	2 014 €	2 076 €	0 €	6
2017 Q2	1 847 €	1 949 €	0 €	5
2017 Q1	2 062 €	2 154 €	0 €−100%	6
Total 2017:	7 904 €	8 244 €	0 €
2016 Q4	2 566 €	2 624 €	5 602 €+84,3%	4
2016 Q3	1 373 €	1 423 €	3 039 €−10,4%	4
2016 Q2	1 529 €	1 589 €	3 393 €−6,0%	4
2016 Q1	1 642 €	1 690 €	3 608 €−8,6%	4
Total 2016:	7 110 €	7 326 €	15 642 €
2015 Q4	1 506 €	1 562 €	3 948 €+0,8%	1
2015 Q3	1 505 €	1 548 €	3 915 €+7,5%	1
2015 Q2	1 404 €	1 440 €	3 641 €−1,5%	1
2015 Q1	1 415 €	1 461 €	3 695 €	1
Total 2015:	5 830 €	6 011 €	15 199 €

Revenue by industry

	2022	2023	2024
Retail sale of textile goods			38 835 €
Other retail sale not in stores, stalls or markets	33 901 €	35 875 €

Tax debts

No tax debt found

No tax debt as of 01.09.2026

Representatives

	Personal ID code
Valentina Lazareva	47209XXXXXX	11.09.1972 (54)	Board member	28.12.2005	-

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Shareholders

	Personal ID code
Valentina Lazareva	47209XXXXXX	11.09.1972 (54)	Shareholder	2 556 EUR	100,00%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Valentina Lazareva	47209XXXXXX	11.09.1972 (54)	Founder	09.12.2005	-

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Ultimate beneficial owners

	Personal ID code
Valentina Lazareva	47209XXXXXX	11.09.1972 (54)	Member of higher governing body (board or supervisory board)	12.12.2024	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: 109,37%
Monthly average: 479 €
Per employee: 96 €

State taxes

Monthly average: 438 €
Turnover ratio: -

Estimated salary

Gross salary: 355 €
Net salary: 342 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	7 147 €	7 147 €−43,8%	12 727 €+27,3%	10 001 €+9,8%	9 112 €+18,7%	7 678 €+4,1%	7 373 €
Non-current assets	-	-	-	-	-	-	-
Total assets	7 147 €	7 147 €−43,8%	12 727 €+27,3%	10 001 €+9,8%	9 112 €+18,7%	7 678 €+4,1%	7 373 €
Short-term liabilities	-	-	880 €+20,7%	729 €−58,9%	1 774 €+45,9%	1 216 €−46,9%	2 288 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	-	-	880 €+20,7%	729 €−58,9%	1 774 €+45,9%	1 216 €−46,9%	2 288 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	2 575 €	2 575 €+902%	-	257 €−70,7%	876 €−82,8%	5 085 €+172%	1 871 €
Net profit	2 016 €	2 016 €−21,7%	2 575 €+33,1%	1 934 €+121%	876 €−36,4%	1 377 €+109%	658 €
Equity	7 147 €	7 147 €−39,7%	11 847 €+27,8%	9 272 €+26,4%	7 338 €+13,6%	6 462 €+27,1%	5 085 €
Turnover	38 835 €	38 835 €+8,3%	35 875 €+5,8%	33 901 €+13,4%	29 898 €−7,5%	32 312 €+20,5%	26 812 €
Profit margin	5,2%	5,2%	7,2%	5,7%	2,9%	4,3%	2,5%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	13,7	5,1
Quick ratio	13,7	5,1
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	-
Asset turnover	3,5	3,6
Structure
Debt ratio	0,1	0,2
Profitability
Operating margin	5,7%	2,9%
Net profit margin	5,7%	2,9%
Return on assets (roa)	20,2%	10,4%
Return on equity (roe)	20,9%	11,9%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 40018150 / 6	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 40018150 / M2	30.08.2022	Directive order	-	Entered into force30.08.2022
Ä 40018150 / 5	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018
Ä 40018150 / 4	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017
Ä 40018150 / 3	05.01.2012	Entry – Amendment entry	-	Entered into force05.01.2012

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


17.10.2025	Tallinna Haridusamet	1 250 €Received	OPERATING EXPENSESYouth work and youth centres
08.09.2025	Tallinna Haridusamet	950 €Received	OPERATING EXPENSESYouth work and youth centres
10.04.2025	Tallinna Tehnikakõrgkool	600 €Received	OPERATING EXPENSESTertiary education
13.06.2023	Tallinna Haridusamet	400 €Received	OPERATING EXPENSESYouth work and youth centres
31.03.2023	Tallinna Haridusamet	400 €Received	OPERATING EXPENSESYouth work and youth centres

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


04.06.2021	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 211084	KOMISJONI TEATIS Riigiabi ajutine raamistik majanduse toetamiseks praeguse COVID-19 puhangu kontekstis › Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi"Grant	2 000 €	211084/2100646

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.