Osaühing Advokaadibüroo Normann ja Partnerid

Active Registry code 10596790 OÜ Viljandi linn Registered 19 Nov 1999

Osaühing Advokaadibüroo Normann ja Partnerid is a OÜ based in Viljandi linn, registry code 10596790, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €12 750 with 2 employees.

Turnover

12 750 €

↑ 45.2% vs Q2 2026

State taxes

6 898 €

↑ 41.5% vs Q2 2026

Labour taxes

4 233 €

↑ 28.1% 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 12 750 €

above 59% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 2 117 €

above 78% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 35 447 €

above 76% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -61.2 %

above 2% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 12 750 € · +45.2% vs Q2 2026 · industry median 9 740 € · above 59% 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: 2 117 € · +28.1% vs Q2 2026 · industry median 1 122 € · above 78% 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: 6 898 € · +41.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	12 750	6 898	4 233	2
Q2 2026	8 778	4 876	3 304	2
Q1 2026	9 337	5 589	3 831	2
Q4 2025	9 374	6 123	4 635	2
Q3 2025	6 211	5 253	4 369	2
Q2 2025	7 590	4 610	3 430	2
Q1 2025	12 862	6 202	3 904	2
Q4 2024	22 898	9 242	4 903	2
Q3 2024	12 148	5 800	3 824	2
Q2 2024	17 586	7 368	4 013	2
Q1 2024	11 471	4 967	3 570	2
Q4 2023	13 803	5 010	3 020	2
Q3 2023	12 579	5 361	3 570	2
Q2 2023	16 240	5 108	2 390	2
Q1 2023	22 835	6 117	2 170	2
Q4 2022	7 374	3 714	2 903	2
Q3 2022	12 355	5 714	2 938	2
Q2 2022	9 531	4 006	2 563	2
Q1 2022	14 630	5 687	3 336	2

Labour taxes per employee per month

706 €

Turnover per employee in the quarter

6 375 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 35 447 € · −45.4% vs 2024 · industry median 12 784 € · above 76% 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: -21 678 € · −538.0% vs 2024 · industry median 1 062 € · above 2% 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: -61.2 % · −68.8 pp vs the year before · industry median 14.8 % · above 2% 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: 96 218 € · −15.5% vs 2024

Equity, € thousand 2025: 85 975 € · −20.1% vs 2024

Employees 2025: 2 · +0.0% 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	35 447	-21 678	32 597	96 218	85 975	2
2024	64 955	4 949	42 825	113 836	107 653	2
2023	63 996	14 746	33 176	108 375	102 705	2
2022	41 578	-6 087	28 022	91 483	87 649	2
2021	51 988	9 749	30 938	102 466	96 735	2
2020	45 401	6 667	29 709	91 403	86 986	2
2019	43 038	5 631	28 906	83 879	80 319	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	3
2010	—	—	—	—	—	4
2009	—	—	—	—	—	0
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	4
2005	—	—	—	—	—	3
2004	—	—	—	—	—	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

-61.2 %

Net profit / revenue

Return on equity (ROE)

-25.2 %

Net profit / equity

Return on assets (ROA)

-22.5 %

Net profit / assets

Equity ratio

89.4 %

Equity / assets

Debt ratio

10.6 %

Liabilities / assets

Current ratio

8.46

Current assets / current liabilities

Revenue per employee

17 724 €

Revenue / average full-time employees

Labour cost per employee per month

1 358 €

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	23 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	4 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	9 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Oct 2020	Company’s own	e-Äriregister

Board

Margo Normann
Board member · since 2 Jan 2006

Right of representation

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

Owners

Margo Normann
Natural person · 2 556 €

50%
Osaühing Advokaadibüroo Normann ja Partnerid
Legal person · 10596790 · 2 556 €

50%

Owner in

Osaühing Advokaadibüroo Normann ja Partnerid
50%

Beneficial owners

Margo Normann
Direct ownership · since 7 Sep 2018

Founders and other persons

Margo Normann
Founder · 40 000 € · 19 Nov 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20033015 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20033015 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20033015 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20033015 / 3 6 Jan 2012	Amendment entry		In force 6 Jan 2012	PDF
Ä 33015 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF
Ä 33015 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 12901 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 12901 / 2 18 Jun 2002	Published amendment entry		In force	PDF
Ä 12901 / M1 26 Mar 2002	Ruling to eliminate deficiencies (to be served)	26 May 2002	In force	PDF

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

Osaühing Advokaadibüroo Normann ja Partnerid

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

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9