osaühing Advokaadibüroo Valge & Uiga

Active Registry code 10050795 OÜ Tartu linn Registered 2 Jul 1996

osaühing Advokaadibüroo Valge & Uiga is a OÜ based in Tartu linn, registry code 10050795, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €78 470 with 5 employees.

Turnover

78 470 €

↓ 15.9% vs Q2 2026

State taxes

31 919 €

↓ 11.8% vs Q2 2026

Labour taxes

18 217 €

↓ 5.7% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 78 470 €

above 92% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 643 €

above 91% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 314 914 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -8.8 %

above 14% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 78 470 € · −15.9% vs Q2 2026 · industry median 9 740 € · above 92% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 643 € · −5.7% vs Q2 2026 · industry median 1 122 € · above 91% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 31 919 € · −11.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	78 470	31 919	18 217	5
Q2 2026	93 263	36 175	19 324	5
Q1 2026	76 517	30 586	19 009	6
Q4 2025	94 655	38 230	20 109	6
Q3 2025	82 352	36 066	21 680	6
Q2 2025	71 397	33 790	22 648	7
Q1 2025	79 909	37 451	25 566	7
Q4 2024	71 135	30 599	19 788	7
Q3 2024	72 008	31 829	20 282	7
Q2 2024	82 417	36 516	23 312	7
Q1 2024	81 580	30 818	19 044	7
Q4 2023	118 820	33 338	16 294	7
Q3 2023	77 501	27 581	16 465	7
Q2 2023	84 188	29 585	17 477	7
Q1 2023	67 279	26 971	18 090	7
Q4 2022	72 814	26 140	15 498	7
Q3 2022	45 278	20 833	15 801	7
Q2 2022	60 610	21 773	13 179	7
Q1 2022	55 336	21 539	13 872	7

Labour taxes per employee per month

1 214 €

Turnover per employee in the quarter

15 694 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 314 914 € · +1.5% vs 2024 · industry median 12 784 € · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -27 745 € · +25.2% vs 2024 · industry median 1 062 € · above 2% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -8.8 % · +3.2 pp vs the year before · industry median 14.8 % · above 14% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 116 465 € · −9.0% vs 2024

Equity, € thousand 2025: 56 810 € · −34.3% vs 2024

Employees 2025: 6 · +0.0% vs 2024 · industry median 1 · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (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	314 914	-27 745	204 538	116 465	56 810	6
2024	310 152	-37 099	217 413	128 040	86 472	6
2023	355 731	44 615	172 440	157 851	123 571	6
2022	239 710	-31 021	155 646	109 600	78 956	6
2021	258 315	-11 861	165 173	133 788	109 977	6
2020	277 183	-40 306	200 245	193 074	121 838	7
2019	346 988	73 288	161 821	192 862	162 144	7
2018	—	—	—	—	—	8
2017	—	—	—	—	—	8
2016	—	—	—	—	—	8
2015	—	—	—	—	—	9
2014	—	—	—	—	—	9
2013	—	—	—	—	—	8
2012	—	—	—	—	—	7
2011	—	—	—	—	—	7
2010	—	—	—	—	—	7
2009	—	—	—	—	—	7
2008	—	—	—	—	—	9
2007	—	—	—	—	—	6
2006	—	—	—	—	—	7
2005	—	—	—	—	—	7
2004	—	—	—	—	—	6
2003	—	—	—	—	—	9
2002	—	—	—	—	—	7
2001	—	—	—	—	—	7
2000	—	—	—	—	—	6
1999	—	—	—	—	—	5
1998	—	—	—	—	—	5
1997	—	—	—	—	—	5

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

-8.8 %

Net profit / revenue

Return on equity (ROE)

-48.8 %

Net profit / equity

Return on assets (ROA)

-23.8 %

Net profit / assets

Equity ratio

48.8 %

Equity / assets

Debt ratio

51.2 %

Liabilities / assets

Current ratio

1.24

Current assets / current liabilities

Revenue per employee

52 486 €

Revenue / average full-time employees

Labour cost per employee per month

2 841 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	8 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	9 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	2 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	25 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	14 May 2020	Company’s own	e-Äriregister

Board

Marina Valge
Board member · since 2 Jul 1996
Rene Hallemaa
Board member · since 5 Feb 2026

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Rene Hallemaa
Natural person · 1 278 €

50%
Marina Valge
Natural person · 1 278 €

50%

Beneficial owners

Rene Hallemaa
Direct ownership · since 4 Feb 2026
Marina Valge
Direct ownership · since 1 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20000941 / 10 5 Feb 2026	Amendment entry	In force 5 Feb 2026	PDF
Ä 20000941 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20000941 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20000941 / 7 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 20000941 / 6 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20000941 / 5 8 Nov 2011	Amendment entry	In force 8 Nov 2011	PDF
Ä 941 / 4 16 Apr 2009	Amendment entry	In force 16 Apr 2009	PDF
Ä 941 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 29 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data