Advokaadibüroo Lawoja Osaühing

Active Registry code 10406358 OÜ Tallinn Registered 11 Mar 1998

Advokaadibüroo Lawoja Osaühing is a OÜ based in Tallinn, registry code 10406358, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €3 215 with 1 employees.

Turnover

3 215 €

↓ 17.6% vs Q2 2026

State taxes

1 485 €

↓ 11.6% vs Q2 2026

Labour taxes

904 €

↓ 7.5% 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 3 215 €

above 25% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 904 €

above 39% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 19 856 €

above 61% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 5.0 %

above 35% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 3 215 € · −17.6% vs Q2 2026 · industry median 9 740 € · above 25% 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: 904 € · −7.5% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 485 € · −11.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 215	1 485	904	1
Q2 2026	3 900	1 680	977	1
Q1 2026	3 935	1 647	976	1
Q4 2025	5 515	2 125	955	1
Q3 2025	3 416	1 407	875	1
Q2 2025	5 415	1 802	946	1
Q1 2025	5 810	1 886	905	1
Q4 2024	5 455	1 843	872	1
Q3 2024	4 287	1 668	854	1
Q2 2024	5 264	1 780	863	1
Q1 2024	4 122	1 435	758	1
Q4 2023	4 215	1 575	894	1
Q3 2023	3 470	1 435	871	1
Q2 2023	4 253	1 607	932	1
Q1 2023	2 956	1 154	721	1
Q4 2022	4 402	1 785	1 047	1
Q3 2022	3 552	1 272	694	1
Q2 2022	4 104	1 467	775	1
Q1 2022	3 394	1 259	727	1

Labour taxes per employee per month

301 €

Turnover per employee in the quarter

3 215 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 19 856 € · +2.5% vs 2024 · industry median 12 784 € · 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, € 2025: 985 € · −62.6% vs 2024 · industry median 1 062 € · above 49% 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: 5.0 % · −8.7 pp vs the year before · industry median 14.8 % · above 35% 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: 13 962 € · +4.7% vs 2024

Equity, € 2025: 12 263 € · +8.7% 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	19 856	985	9 667	13 962	12 263	1
2024	19 372	2 637	9 282	13 333	11 278	1
2023	15 309	1 424	9 320	10 087	8 641	1
2022	15 442	454	9 220	9 086	7 217	1
2021	12 399	-3 648	9 125	9 083	6 763	2
2020	12 537	-3 169	8 480	12 466	10 411	2
2019	25 011	-11 392	27 978	14 511	13 580	2
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	5
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2002	—	—	—	—	—	3
2001	—	—	—	—	—	4
2000	—	—	—	—	—	6

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

5.0 %

Net profit / revenue

Return on equity (ROE)

8.0 %

Net profit / equity

Return on assets (ROA)

7.1 %

Net profit / assets

Equity ratio

87.8 %

Equity / assets

Debt ratio

12.2 %

Liabilities / assets

Current ratio

8.22

Current assets / current liabilities

Revenue per employee

19 856 €

Revenue / average full-time employees

Labour cost per employee per month

806 €

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	11 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	4 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	6 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	4 Mar 2020	Company’s own	e-Äriregister

Board

Jaak Oja
Board member · since 11 Mar 1998

Right of representation

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

Owners

Jaak Oja
Natural person · 2 556 €

100%

Beneficial owners

Jaak Oja
Direct ownership · since 1 May 2019

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10027439 / 11 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10027439 / 10 24 Apr 2019	Amendment entry		In force 24 Apr 2019	PDF
Ä 10027439 / M1 17 Apr 2019	Ruling to eliminate deficiencies	27 Apr 2019	Deficiencies eliminated 18 Apr 2019	PDF
Ä 10027439 / 9 9 Jul 2018	Amendment entry		In force 9 Jul 2018	PDF
Ä 10027439 / 8 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10027439 / 7 29 Sep 2016	Amendment entry		In force 29 Sep 2016	PDF
Ä 10027439 / 6 22 Nov 2013	Amendment under Commercial Code § 525 (2)		In force 22 Nov 2013	PDF
Ä 10027439 / 5 20 Mar 2012	Amendment entry		In force 20 Mar 2012	PDF
Ä 10027439 / 4 21 Dec 2011	Division entry (second, constitutive)		In force 21 Dec 2011	PDF
Ä 27439 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF
Ä 27439 / 2 3 Mar 2003	Amendment entry		In force	PDF

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

Advokaadibüroo Lawoja Osaühing

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 11