Osaühing Advokaadibüroo Eha Lillsaar
Osaühing Advokaadibüroo Eha Lillsaar is a OÜ based in Viljandi linn, registry code 10105007, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €1 427 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 1 427 €above 14% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 9 570 €above 44% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -34.0 %above 8% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 1 427 | 635 | 261 | — |
| Q2 2026 | 1 554 | 693 | 261 | — |
| Q1 2026 | 3 450 | 1 081 | 261 | — |
| Q4 2025 | 1 793 | 440 | 87 | — |
| Q3 2025 | 2 335 | 106 | — | — |
| Q2 2025 | 2 524 | 502 | — | — |
| Q1 2025 | 2 853 | 3 532 | — | — |
| Q4 2024 | 4 184 | 826 | 199 | — |
| Q3 2024 | 3 188 | 618 | 133 | — |
| Q2 2024 | 6 286 | 1 525 | 464 | — |
| Q1 2024 | 4 003 | 918 | 398 | — |
| Q4 2023 | 4 818 | 946 | 199 | — |
| Q3 2023 | 4 127 | 824 | 199 | — |
| Q2 2023 | 5 035 | 1 251 | 596 | — |
| Q1 2023 | 3 748 | 776 | 199 | — |
| Q4 2022 | 3 842 | 1 002 | 596 | — |
| Q3 2022 | 2 182 | 606 | 398 | — |
| Q2 2022 | 4 933 | 850 | — | — |
| Q1 2022 | 2 762 | 1 003 | 596 | — |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 9 570 | -3 258 | 0 | 12 425 | 2 834 | 0 |
| 2024 | 16 061 | -1 225 | 1 995 | 19 713 | 6 092 | 0 |
| 2023 | 19 963 | 4 334 | 3 491 | 31 988 | 14 317 | 1 |
| 2022 | 12 365 | -4 123 | 3 491 | 27 771 | 9 983 | 1 |
| 2021 | 22 170 | 5 106 | 5 985 | 33 737 | 18 106 | 1 |
| 2020 | 26 289 | 13 086 | 3 990 | 24 429 | 18 000 | 1 |
| 2019 | 22 339 | 9 176 | 4 488 | 16 067 | 12 914 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 1 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 2 |
| 2005 | — | — | — | — | — | 2 |
| 2004 | — | — | — | — | — | 3 |
| 2003 | — | — | — | — | — | 2 |
| 2002 | — | — | — | — | — | 3 |
| 2001 | — | — | — | — | — | 1 |
| 2000 | — | — | — | — | — | 2 |
| 1999 | — | — | — | — | — | 2 |
| 1998 | — | — | — | — | — | 1 |
| 1997 | — | — | — | — | — | 1 |
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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 29 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 13 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 1 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 27 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 21 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 28 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 30 Jun 2020 | Company’s own | e-Äriregister |
Board
- Eha LillsaarBoard 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
- Eha LillsaarNatural person · 2 556 €
Beneficial owners
- Eha LillsaarDirect ownership · since 3 Oct 2018
Founders and other persons
No other persons.
Activities (EMTAK)
- 69101Activities of attorneys and law offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20033507 / 9 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20033507 / 8 2 Nov 2022 |
Amendment entry | In force 2 Nov 2022 |
||
| Ä 20033507 / 7 2 Mar 2020 |
Amendment under Commercial Code § 525 (2) | In force 2 Mar 2020 |
||
| Ä 20033507 / 6 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20033507 / 5 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 20033507 / 4 30 Jun 2016 |
Amendment entry | In force 30 Jun 2016 |
||
| Ä 20033507 / 3 16 Sep 2011 |
Amendment entry | In force 16 Sep 2011 |
||
| Ä 20033507 / M1 4 Aug 2011 |
Ruling to eliminate deficiencies | 4 Sep 2011 | In force 4 Aug 2011 |
|
| Ä 33507 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 22 Dec 2008 |
||
| Ä 33507 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 1395 / 4 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 1395 / 3 10 Sep 2003 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data