OÜ Advokaadibüroo Lillo & Lõhmus

Active Registry code 10472042 OÜ Tartu linn Registered 28 Aug 1998
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OÜ Advokaadibüroo Lillo & Lõhmus is a OÜ based in Tartu linn, registry code 10472042, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €212 149 with 11 employees.

Turnover
212 149 €
↓ 17.3% vs Q2 2026
State taxes
80 126 €
↓ 24.0% vs Q2 2026
Labour taxes
29 166 €
↑ 0.9% vs Q2 2026
Employees
11
±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 212 149 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 2 651 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 1.5 mn €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 51.2 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 212 149 € · −17.3% vs Q2 2026 · industry median 9 740 € · above 98% of the industry
0200400600800Q4 2023 Company: 204 228 € Industry median: 8 379 €Q4·23Q1 2024 Company: 197 325 € Industry median: 8 662 €Q2 2024 Company: 215 426 € Industry median: 9 055 €Q2·24Q3 2024 Company: 177 276 € Industry median: 9 026 €Q4 2024 Company: 234 811 € Industry median: 8 663 €Q4·24Q1 2025 Company: 232 037 € Industry median: 8 739 €Q2 2025 Company: 270 094 € Industry median: 8 935 €Q2·25Q3 2025 Company: 722 618 € Industry median: 9 025 €Q4 2025 Company: 257 831 € Industry median: 8 820 €Q4·25Q1 2026 Company: 237 195 € Industry median: 9 182 €Q2 2026 Company: 256 402 € Industry median: 9 921 €Q2·26Q3 2026 Company: 212 149 € Industry median: 9 740 €Q3·260200400600800Q4 2024 Company: 234 811 € Industry median: 8 663 €Q1 2025 Company: 232 037 € Industry median: 8 739 €Q1·25Q2 2025 Company: 270 094 € Industry median: 8 935 €Q3 2025 Company: 722 618 € Industry median: 9 025 €Q3·25Q4 2025 Company: 257 831 € Industry median: 8 820 €Q1 2026 Company: 237 195 € Industry median: 9 182 €Q1·26Q2 2026 Company: 256 402 € Industry median: 9 921 €Q3 2026 Company: 212 149 € Industry median: 9 740 €Q3·26
  • 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: 2 651 € · +0.9% vs Q2 2026 · industry median 1 122 € · above 84% of the industry
01 0002 0003 0004 000Q4 2023 Company: 2 677 € Industry median: 957 €Q4·23Q1 2024 Company: 2 935 € Industry median: 991 €Q2 2024 Company: 3 001 € Industry median: 1 012 €Q2·24Q3 2024 Company: 3 239 € Industry median: 1 020 €Q4 2024 Company: 2 746 € Industry median: 1 032 €Q4·24Q1 2025 Company: 3 316 € Industry median: 1 085 €Q2 2025 Company: 2 975 € Industry median: 1 115 €Q2·25Q3 2025 Company: 3 096 € Industry median: 1 126 €Q4 2025 Company: 2 910 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 997 € Industry median: 1 088 €Q2 2026 Company: 2 627 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 651 € Industry median: 1 122 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 746 € Industry median: 1 032 €Q1 2025 Company: 3 316 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 975 € Industry median: 1 115 €Q3 2025 Company: 3 096 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 910 € Industry median: 1 123 €Q1 2026 Company: 2 997 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 627 € Industry median: 1 096 €Q3 2026 Company: 2 651 € Industry median: 1 122 €Q3·26
  • 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: 11 · +0.0% vs Q2 2026
03581013Q4 2023 Company: 11Q4·23Q1 2024 Company: 11Q2 2024 Company: 11Q2·24Q3 2024 Company: 11Q4 2024 Company: 11Q4·24Q1 2025 Company: 10Q2 2025 Company: 10Q2·25Q3 2025 Company: 10Q4 2025 Company: 11Q4·25Q1 2026 Company: 11Q2 2026 Company: 11Q2·26Q3 2026 Company: 11Q3·2603581013Q4 2024 Company: 11Q1 2025 Company: 10Q1·25Q2 2025 Company: 10Q3 2025 Company: 10Q3·25Q4 2025 Company: 11Q1 2026 Company: 11Q1·26Q2 2026 Company: 11Q3 2026 Company: 11Q3·26
State taxes, € thousand Q3 2026: 80 126 € · −24.0% vs Q2 2026
0100200300Q4 2023 Company: 70 573 €Q4·23Q1 2024 Company: 74 872 €Q2 2024 Company: 88 401 €Q2·24Q3 2024 Company: 80 529 €Q4 2024 Company: 112 941 €Q4·24Q1 2025 Company: 104 472 €Q2 2025 Company: 117 917 €Q2·25Q3 2025 Company: 257 198 €Q4 2025 Company: 113 905 €Q4·25Q1 2026 Company: 83 461 €Q2 2026 Company: 105 435 €Q2·26Q3 2026 Company: 80 126 €Q3·260100200300Q4 2024 Company: 112 941 €Q1 2025 Company: 104 472 €Q1·25Q2 2025 Company: 117 917 €Q3 2025 Company: 257 198 €Q3·25Q4 2025 Company: 113 905 €Q1 2026 Company: 83 461 €Q1·26Q2 2026 Company: 105 435 €Q3 2026 Company: 80 126 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 212 149 80 126 29 166 11
Q2 2026 256 402 105 435 28 901 11
Q1 2026 237 195 83 461 32 968 11
Q4 2025 257 831 113 905 32 006 11
Q3 2025 722 618 257 198 30 955 10
Q2 2025 270 094 117 917 29 753 10
Q1 2025 232 037 104 472 33 161 10
Q4 2024 234 811 112 941 30 211 11
Q3 2024 177 276 80 529 35 633 11
Q2 2024 215 426 88 401 33 014 11
Q1 2024 197 325 74 872 32 288 11
Q4 2023 204 228 70 573 29 443 11
Q3 2023 182 649 65 241 28 732 11
Q2 2023 213 039 71 509 28 518 11
Q1 2023 191 990 69 705 28 798 10
Q4 2022 225 783 104 525 27 379 10
Q3 2022 184 996 62 177 27 970 10
Q2 2022 228 258 80 310 29 340 10
Q1 2022 195 696 68 528 28 125 10
Labour taxes per employee per month
884 €
Turnover per employee in the quarter
19 286 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 1 492 068 € · +77.1% vs 2024 · industry median 12 784 € · above 98% of the industry
05001 0001 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 685 028 € Industry median: 10 920 €20192020 Company: 735 105 € Industry median: 10 651 €20202021 Company: 806 817 € Industry median: 10 862 €20212022 Company: 812 338 € Industry median: 11 500 €20222023 Company: 802 688 € Industry median: 12 140 €20232024 Company: 842 378 € Industry median: 12 266 €20242025 Company: 1 492 068 € Industry median: 12 784 €202505001 0001 5002018 Company: — Industry median: —2019 Company: 685 028 € Industry median: 10 920 €20192020 Company: 735 105 € Industry median: 10 651 €2021 Company: 806 817 € Industry median: 10 862 €20212022 Company: 812 338 € Industry median: 11 500 €2023 Company: 802 688 € Industry median: 12 140 €20232024 Company: 842 378 € Industry median: 12 266 €2025 Company: 1 492 068 € Industry median: 12 784 €2025
  • 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, € thousand 2025: 763 518 € · +295.3% vs 2024 · industry median 1 062 € · above 98% of the industry
02004006008002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 212 153 € Industry median: 1 072 €20192020 Company: 292 584 € Industry median: 1 156 €20202021 Company: 348 342 € Industry median: 1 164 €20212022 Company: 224 130 € Industry median: 1 042 €20222023 Company: 193 768 € Industry median: 1 210 €20232024 Company: 193 168 € Industry median: 987 €20242025 Company: 763 518 € Industry median: 1 062 €202502004006008002018 Company: — Industry median: —2019 Company: 212 153 € Industry median: 1 072 €20192020 Company: 292 584 € Industry median: 1 156 €2021 Company: 348 342 € Industry median: 1 164 €20212022 Company: 224 130 € Industry median: 1 042 €2023 Company: 193 768 € Industry median: 1 210 €20232024 Company: 193 168 € Industry median: 987 €2025 Company: 763 518 € Industry median: 1 062 €2025
  • 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: 51.2 % · +28.2 pp vs the year before · industry median 14.8 % · above 79% of the industry
02040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 31.0 % Industry median: 15.7 %20192020 Company: 39.8 % Industry median: 17.8 %20202021 Company: 43.2 % Industry median: 17.9 %20212022 Company: 27.6 % Industry median: 16.2 %20222023 Company: 24.1 % Industry median: 16.9 %20232024 Company: 22.9 % Industry median: 15.0 %20242025 Company: 51.2 % Industry median: 14.8 %202502040602018 Company: — Industry median: —2019 Company: 31.0 % Industry median: 15.7 %20192020 Company: 39.8 % Industry median: 17.8 %2021 Company: 43.2 % Industry median: 17.9 %20212022 Company: 27.6 % Industry median: 16.2 %2023 Company: 24.1 % Industry median: 16.9 %20232024 Company: 22.9 % Industry median: 15.0 %2025 Company: 51.2 % Industry median: 14.8 %2025
  • 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: 1 080 550 € · +22.8% vs 2024
02505007501 0001 2502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 905 377 €20192020 Company: 1 024 059 €20202021 Company: 1 199 019 €20212022 Company: 1 046 519 €20222023 Company: 1 079 198 €20232024 Company: 880 059 €20242025 Company: 1 080 550 €202502505007501 0001 2502018 Company: —2019 Company: 905 377 €20192020 Company: 1 024 059 €2021 Company: 1 199 019 €20212022 Company: 1 046 519 €2023 Company: 1 079 198 €20232024 Company: 880 059 €2025 Company: 1 080 550 €2025
Equity, € thousand 2025: 1 017 097 € · +26.8% vs 2024
02505007501 0001 2502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 773 685 €20192020 Company: 973 095 €20202021 Company: 1 138 590 €20212022 Company: 987 434 €20222023 Company: 1 018 514 €20232024 Company: 802 429 €20242025 Company: 1 017 097 €202502505007501 0001 2502018 Company: —2019 Company: 773 685 €20192020 Company: 973 095 €2021 Company: 1 138 590 €20212022 Company: 987 434 €2023 Company: 1 018 514 €20232024 Company: 802 429 €2025 Company: 1 017 097 €2025
Employees 2025: 11 · +0.0% vs 2024 · industry median 1 · above 98% of the industry
035810132016 Company: 9 Industry median: —20162017 Company: 8 Industry median: —20172018 Company: 8 Industry median: 120182019 Company: 9 Industry median: 120192020 Company: 9 Industry median: 120202021 Company: 10 Industry median: 120212022 Company: 10 Industry median: 120222023 Company: 10 Industry median: 120232024 Company: 11 Industry median: 120242025 Company: 11 Industry median: 12025035810132018 Company: 8 Industry median: 12019 Company: 9 Industry median: 120192020 Company: 9 Industry median: 12021 Company: 10 Industry median: 120212022 Company: 10 Industry median: 12023 Company: 10 Industry median: 120232024 Company: 11 Industry median: 12025 Company: 11 Industry median: 12025
  • 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 1 492 068 763 518 276 494 1 080 550 1 017 097 11
2024 842 378 193 168 271 886 880 059 802 429 11
2023 802 688 193 768 248 783 1 079 198 1 018 514 10
2022 812 338 224 130 236 853 1 046 519 987 434 10
2021 806 817 348 342 234 677 1 199 019 1 138 590 10
2020 735 105 292 584 244 307 1 024 059 973 095 9
2019 685 028 212 153 251 443 905 377 773 685 9
2018 — — — — — 8
2017 — — — — — 8
2016 — — — — — 9
2015 — — — — — 8
2014 — — — — — 9
2013 — — — — — 9
2012 — — — — — 9
2011 — — — — — 9
2010 — — — — — 9
2009 — — — — — 0
2008 — — — — — 12
2007 — — — — — 10
2006 — — — — — 9
2005 — — — — — 7
2004 — — — — — 4
2000 — — — — — 1
1999 — — — — — 1
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
51.2 %
Net profit / revenue
Return on equity (ROE)
75.1 %
Net profit / equity
Return on assets (ROA)
70.7 %
Net profit / assets
Equity ratio
94.1 %
Equity / assets
Debt ratio
5.9 %
Liabilities / assets
Current ratio
16.67
Current assets / current liabilities
Revenue per employee
135 643 €
Revenue / average full-time employees
Labour cost per employee per month
2 095 €
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 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 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 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 20011431 / 12
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20011431 / 11
8 Dec 2022
Division entry (second, constitutive) In force
8 Dec 2022
PDF
Ä 20011431 / 10
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20011431 / 9
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20011431 / 8
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20011431 / 7
6 Jan 2012
Amendment entry In force
6 Jan 2012
PDF
Ä 11431 / 6
18 Dec 2008
Deletion of activities from the registry card In force
18 Dec 2008
PDF
Ä 11431 / 5
3 Jan 2006
Amendment entry Confirmed
4 Jan 2006
PDF

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