LEGES CONSULT OÜ

Active Registry code 10535222 OÜ Tartu linn Registered 21 Apr 1999

LEGES CONSULT OÜ is a OÜ based in Tartu linn, registry code 10535222, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €29 852 with 2 employees.

Turnover

29 852 €

↑ 50.7% vs Q2 2026

State taxes

5 047 €

↓ 32.6% vs Q2 2026

Labour taxes

4 949 €

↑ 9.9% 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 29 852 €

above 81% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 2 475 €

above 82% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 97 633 €

above 91% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 16.7 %

above 52% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 29 852 € · +50.7% vs Q2 2026 · industry median 9 740 € · above 81% 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: 2 475 € · +9.9% vs Q2 2026 · industry median 1 122 € · above 82% 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: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 5 047 € · −32.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	29 852	5 047	4 949	2
Q2 2026	19 805	7 483	4 502	2
Q1 2026	21 393	8 587	4 669	2
Q4 2025	22 596	9 634	5 502	2
Q3 2025	19 230	8 658	5 253	2
Q2 2025	18 968	9 242	5 798	2
Q1 2025	19 697	8 686	5 234	3
Q4 2024	19 365	8 151	4 936	3
Q3 2024	19 178	8 976	5 893	3
Q2 2024	20 579	8 388	5 428	3
Q1 2024	22 332	9 353	5 843	3
Q4 2023	19 577	8 832	5 954	3
Q3 2023	20 876	10 297	7 430	3
Q2 2023	28 660	10 378	6 760	3
Q1 2023	26 961	11 033	7 286	4
Q4 2022	25 970	11 981	8 326	4
Q3 2022	24 481	12 017	8 335	4
Q2 2022	51 780	16 663	7 662	4
Q1 2022	22 787	10 210	6 815	4

Labour taxes per employee per month

825 €

Turnover per employee in the quarter

14 926 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 97 633 € · +1.8% vs 2024 · industry median 12 784 € · above 91% 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: 16 256 € · +307.1% vs 2024 · industry median 1 062 € · above 86% 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: 16.7 % · +12.5 pp vs the year before · industry median 14.8 % · above 52% 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, € thousand 2025: 302 839 € · +1.2% vs 2024

Equity, € thousand 2025: 249 850 € · +7.0% vs 2024

Employees 2025: 2 · −33.3% vs 2024 · industry median 1 · above 80% 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	97 633	16 256	50 592	302 839	249 850	2
2024	95 939	3 993	53 630	299 300	233 594	3
2023	110 178	23 482	67 645	296 095	229 601	3
2022	118 869	10 930	81 111	234 739	206 119	3
2021	90 592	3 710	58 837	231 725	195 189	3
2020	83 380	12 844	48 225	232 723	192 296	3
2019	82 216	10 768	46 754	232 407	179 452	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	4
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	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

Net profit margin

16.7 %

Net profit / revenue

Return on equity (ROE)

6.5 %

Net profit / equity

Return on assets (ROA)

5.4 %

Net profit / assets

Equity ratio

82.5 %

Equity / assets

Debt ratio

17.5 %

Liabilities / assets

Current ratio

0.73

Current assets / current liabilities

Revenue per employee

48 817 €

Revenue / average full-time employees

Labour cost per employee per month

2 108 €

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	5 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	3 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	18 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Aug 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	11 Jan 2023	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	26 Sep 2022	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	9 Sep 2020	Company’s own	e-Äriregister

Board

Eire Einola
Board member · since 5 Jan 2001

Right of representation

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

Owners

Eire Einola
Natural person · 3 451 €

100%

Beneficial owners

Eire Einola
Direct ownership · since 2 Sep 2018

Founders and other persons

Lemmi Maasik
Founder · 27 000 € · 21 Apr 1999
Ly Lobjakas
Founder · 27 000 € · 21 Apr 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

6920Accounting, bookkeeping and auditing activities; tax consultancy Main
68201Rental and operating of own or leased real estate
74991All other professional, scientific and technical activities n.e.c.

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20015107 / M3 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 19 Jul 2024	PDF
Ä 20015107 / 11 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20015107 / M2 24 Aug 2023	Warning of a fine: annual report not filed	23 Sep 2023	Deficiencies eliminated 30 Aug 2023	PDF
Ä 20015107 / 10 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20015107 / 9 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20015107 / 8 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20015107 / 7 6 May 2013	Amendment under Commercial Code § 525 (2)		In force 6 May 2013	PDF
Ä 20015107 / 6 27 Jun 2011	Amendment entry		In force 27 Jun 2011	PDF
Ä 15107 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 19 Dec 2008	PDF
Ä 15107 / 4 10 Nov 2004	Amendment entry		In force	PDF
Ä 15107 / 3 28 Aug 2003	Amendment entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

LEGES CONSULT OÜ

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