Õigusbüroo ASPEKT OÜ
Õigusbüroo ASPEKT OÜ is a OÜ based in Tartu linn, registry code 10352355, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €217 with 1 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 217 €above 2% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 0 €above 2% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 19 561 €above 60% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 16.8 %above 53% 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.
- 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 | 217 | 94 | — | 1 |
| Q2 2026 | 306 | 134 | 36 | 1 |
| Q1 2026 | 860 | — | 41 | 1 |
| Q4 2025 | 11 915 | 2 982 | 37 | 1 |
| Q3 2025 | 4 093 | 237 | 37 | 1 |
| Q2 2025 | 4 120 | 1 022 | 29 | 1 |
| Q1 2025 | 9 811 | 1 933 | 134 | 1 |
| Q4 2024 | 4 088 | 849 | 37 | 1 |
| Q3 2024 | 3 970 | 657 | 28 | 1 |
| Q2 2024 | 10 910 | 2 584 | 702 | 1 |
| Q1 2024 | 7 788 | 2 965 | 2 015 | 2 |
| Q4 2023 | 7 793 | 2 998 | 2 028 | 2 |
| Q3 2023 | 14 752 | 938 | 2 375 | 2 |
| Q2 2023 | 38 890 | 6 822 | 2 175 | 2 |
| Q1 2023 | 12 929 | 4 681 | 2 513 | 2 |
| Q4 2022 | 9 559 | 3 957 | 2 358 | 2 |
| Q3 2022 | 16 968 | 7 593 | 4 855 | 2 |
| Q2 2022 | 15 994 | 5 196 | 2 245 | 2 |
| Q1 2022 | 4 983 | 2 939 | 2 791 | 2 |
Q3 2026 · calculated from EMTA data
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 | 19 561 | 3 292 | 5 838 | 113 985 | 111 049 | 1 |
| 2024 | 30 416 | 3 071 | 9 559 | 112 669 | 107 757 | 1 |
| 2023 | 39 146 | 18 612 | 28 990 | 110 568 | 104 685 | 2 |
| 2022 | 48 366 | 5 099 | 35 261 | 95 958 | 86 073 | 2 |
| 2021 | 42 163 | 11 365 | 22 459 | 93 536 | 82 076 | 2 |
| 2020 | 31 999 | 40 680 | 8 627 | 74 116 | 70 711 | 1 |
| 2019 | 21 225 | 5 558 | 9 858 | 35 353 | 30 031 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 2 |
| 2006 | — | — | — | — | — | 3 |
| 2005 | — | — | — | — | — | 4 |
| 2004 | — | — | — | — | — | 3 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 0 |
| 2001 | — | — | — | — | — | 0 |
| 2000 | — | — | — | — | — | 3 |
| 1999 | — | — | — | — | — | 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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 11 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 5 Sep 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 17 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 15 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 24 May 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 May 2021 | Company’s own | e-Äriregister |
Board
- Toomas KiiskBoard member · since 23 May 2006
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- T&K haldus oüLegal person · 12311107 · 40 000 €
Owner in
- 100%
Beneficial owners
- Toomas KiiskIndirect ownership · since 11 Jan 2019
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20010495 / M7 16 Jul 2025 |
Warning of a fine: annual report not filed | 31 Aug 2025 | Deficiencies eliminated 6 Sep 2025 |
|
| Ä 20010495 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20010495 / M6 13 Apr 2021 |
Warning of a fine: annual report not filed | 13 May 2021 | Deficiencies eliminated 12 May 2021 |
|
| Ä 20010495 / 10 15 Mar 2021 |
Amendment under Commercial Code § 525 (2) | In force 15 Mar 2021 |
||
| Ä 20010495 / 9 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20010495 / 8 19 Dec 2017 |
Amendment entry | In force 19 Dec 2017 |
||
| Ä 20010495 / 7 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20010495 / 6 12 Feb 2016 |
Amendment under Commercial Code § 525 (2) | In force 12 Feb 2016 |
||
| Ä 20010495 / M5 12 Aug 2014 |
Warning of deletion from the register: annual report not filed | 8 Feb 2015 | Deficiencies eliminated 12 Feb 2015 |
|
| Ä 10495 / 5 1 Oct 2009 |
Deletion of activities from the registry card | In force 1 Oct 2009 |
||
| Ä 10495 / M4 13 Nov 2008 |
Fine for not filing the report | 14 Dec 2008 | Deficiencies eliminated 28 Jan 2009 |
|
| Ä 10495 / M3 21 Sep 2007 |
Fine for not filing the report | 1 Mar 2008 | Deficiencies eliminated 30 Jan 2008 |
|
| Ä 10495 / M2 19 Sep 2006 |
Fine for not filing the report | 22 Oct 2006 | In force 21 Sep 2006 |
|
| Ä 10495 / 4 23 May 2006 |
Amendment entry | In force 23 May 2006 |
||
| Ä 10495 / 3 27 Feb 2004 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data