osaühing Advokaadibüroo Nikolai Kõiv

Active Registry code 10053339 OÜ Viljandi linn Registered 23 Jul 1996

osaühing Advokaadibüroo Nikolai Kõiv is a OÜ based in Viljandi linn, registry code 10053339, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €6 530 with 1 employees.

Turnover

6 530 €

↓ 37.5% vs Q2 2026

State taxes

3 490 €

↓ 2.5% vs Q2 2026

Labour taxes

1 717 €

↑ 0.0% 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 6 530 €

above 40% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 717 €

above 70% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 35 228 €

above 76% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 7.5 %

above 39% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 6 530 € · −37.5% vs Q2 2026 · industry median 9 740 € · above 40% 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: 1 717 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 70% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 490 € · −2.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	6 530	3 490	1 717	1
Q2 2026	10 455	3 578	1 717	1
Q1 2026	10 177	3 864	1 717	1
Q4 2025	7 481	3 342	2 003	1
Q3 2025	7 862	4 411	1 431	1
Q2 2025	8 352	3 728	2 289	1
Q1 2025	12 903	7 347	3 301	1
Q4 2024	10 045	3 886	2 219	1
Q3 2024	8 878	3 306	2 219	1
Q2 2024	17 190	5 215	2 018	1
Q1 2024	8 902	5 214	2 018	1
Q4 2023	9 035	4 425	1 819	1
Q3 2023	16 251	5 348	1 824	1
Q2 2023	11 703	3 476	1 614	1
Q1 2023	8 302	3 353	1 889	1
Q4 2022	9 480	2 918	1 614	1
Q3 2022	8 322	3 711	1 824	1
Q2 2022	4 844	2 270	1 614	1
Q1 2022	6 944	467	20	1

Labour taxes per employee per month

572 €

Turnover per employee in the quarter

6 530 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 35 228 € · −22.9% vs 2024 · industry median 12 784 € · above 76% 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: 2 638 € · −73.6% vs 2024 · industry median 1 062 € · above 61% 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: 7.5 % · −14.4 pp vs the year before · industry median 14.8 % · above 39% 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, € 2025: 24 119 € · −25.3% vs 2024

Equity, € 2025: 20 089 € · −17.8% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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	35 228	2 638	18 526	24 119	20 089	1
2024	45 688	9 993	22 141	32 296	24 451	1
2023	48 227	16 634	17 060	30 592	24 458	1
2022	31 594	5 468	15 152	26 699	22 824	1
2021	33 606	15 750	13 490	23 354	22 356	1
2020	21 801	-3 413	15 387	16 164	13 605	1
2019	31 521	6 453	10 704	21 103	17 018	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	2
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
1997	—	—	—	—	—	3

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

7.5 %

Net profit / revenue

Return on equity (ROE)

13.1 %

Net profit / equity

Return on assets (ROA)

10.9 %

Net profit / assets

Equity ratio

83.3 %

Equity / assets

Debt ratio

16.7 %

Liabilities / assets

Current ratio

2.30

Current assets / current liabilities

Revenue per employee

35 228 €

Revenue / average full-time employees

Labour cost per employee per month

1 544 €

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	1 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	18 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	21 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	15 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	24 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	25 Feb 2020	Company’s own	e-Äriregister

Board

Nikolai Kõiv
Board member (manager) · since 2 Jan 2006

Right of representation

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

Owners

Nikolai Kõiv
Natural person · 2 556 €

100%

Beneficial owners

Nikolai Kõiv
Direct ownership · since 1 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20032886 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20032886 / 6 24 Mar 2021	Amendment entry	In force 24 Mar 2021	PDF
Ä 20032886 / 5 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20032886 / 4 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 20032886 / 3 28 Dec 2011	Amendment entry	In force 28 Dec 2011	PDF
Ä 32886 / 2 28 Dec 2008	Deletion of activities from the registry card	In force 28 Dec 2008	PDF
Ä 673 / 3 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF
Ä 32886 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF

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

osaühing Advokaadibüroo Nikolai Kõiv

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 8