OÜ Õigusbüroo Faktootum

Active Registry code 10609096 OÜ Tartu linn Registered 21 Dec 1999

OÜ Õigusbüroo Faktootum is a OÜ based in Tartu linn, registry code 10609096, status: active. Main activity: Other legal activities. According to EMTA, turnover for Q3 2026 was €33 102 with 2 employees.

Turnover

33 102 €

↑ 75.1% vs Q2 2026

State taxes

14 247 €

↑ 69.9% vs Q2 2026

Labour taxes

7 160 €

↑ 49.8% 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 33 102 €

above 82% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 580 €

above 91% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 64 094 €

above 87% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -22.2 %

above 9% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 33 102 € · +75.1% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 3 580 € · +49.8% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 14 247 € · +69.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	33 102	14 247	7 160	2
Q2 2026	18 910	8 386	4 781	2
Q1 2026	16 065	8 458	5 467	2
Q4 2025	23 619	11 254	6 764	2
Q3 2025	9 589	8 617	7 135	2
Q2 2025	14 986	9 573	7 135	2
Q1 2025	19 897	9 861	6 686	2
Q4 2024	13 915	8 230	5 980	2
Q3 2024	24 182	8 506	3 786	2
Q2 2024	14 751	7 850	5 630	2
Q1 2024	9 549	6 740	5 630	2
Q4 2023	17 429	8 309	5 630	2
Q3 2023	10 497	7 042	5 630	2
Q2 2023	15 812	5 297	2 864	2
Q1 2023	15 664	5 250	2 969	2
Q4 2022	17 419	5 888	3 178	2
Q3 2022	11 532	4 694	3 178	2
Q2 2022	13 228	4 976	3 178	2
Q1 2022	18 575	6 013	3 178	2

Labour taxes per employee per month

1 193 €

Turnover per employee in the quarter

16 551 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 64 094 € · −4.4% vs 2024 · industry median 12 784 € · above 87% 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: -14 207 € · −1 084.9% 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: -22.2 % · −20.4 pp vs the year before · industry median 14.8 % · above 9% 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: 18 701 € · −44.6% vs 2024

Equity, € 2025: 9 350 € · −60.3% 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	64 094	-14 207	65 722	18 701	9 350	2
2024	67 076	-1 199	56 377	33 781	23 557	2
2023	59 462	-3 078	50 833	33 159	24 756	2
2022	55 854	5 513	36 609	33 843	27 834	2
2021	48 195	8 225	30 557	29 225	22 321	2
2020	31 323	6 657	20 953	19 564	14 096	2
2019	24 126	3 168	16 394	10 602	7 439	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	4
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	4
2001	—	—	—	—	—	5
2000	—	—	—	—	—	4

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

-22.2 %

Net profit / revenue

Return on equity (ROE)

-151.9 %

Net profit / equity

Return on assets (ROA)

-76.0 %

Net profit / assets

Equity ratio

50.0 %

Equity / assets

Debt ratio

50.0 %

Liabilities / assets

Current ratio

2.00

Current assets / current liabilities

Revenue per employee

32 047 €

Revenue / average full-time employees

Labour cost per employee per month

2 738 €

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	20 Jan 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	20 Jan 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	16 Jan 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	20 Jan 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	16 Feb 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 Feb 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Jan 2020	Company’s own	e-Äriregister

Board

Einar Vallandi
Board member · since 3 Jul 2013
Küllike Mitt
Board member · since 3 Jul 2013

Right of representation

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

Owners

Küllike Mitt
Natural person · 1 260 €

50%
Einar Vallandi
Natural person · 1 260 €

50%

Beneficial owners

Einar Vallandi
Direct ownership · since 5 Sep 2018
Küllike Mitt
Direct ownership · since 5 Sep 2018

Founders and other persons

Osaühing Nelivedu
Founder · 40 000 € · 21 Dec 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

69109Other legal activities Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20017491 / 13 17 Sep 2026	Amendment entry	In force 17 Sep 2026	PDF
Ä 20017491 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20017491 / 11 5 Apr 2018	Amendment entry	In force 5 Apr 2018	PDF
Ä 20017491 / 10 21 Feb 2018	Amendment entry	In force 21 Feb 2018	PDF
Ä 20017491 / 9 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20017491 / 8 3 Jul 2013	Amendment entry	In force 3 Jul 2013	PDF
Ä 20017491 / 7 16 Feb 2012	Amendment entry	In force 16 Feb 2012	PDF
Ä 20017491 / M1 7 Jan 2012	Ruling to eliminate deficiencies	In force 7 Jan 2012	PDF
Ä 17491 / 6 28 Dec 2008	Deletion of activities from the registry card	In force 28 Dec 2008	PDF
Ä 17491 / 5 10 Jul 2003	Negative entry decision	In force	PDF
Ä 17491 / 4 23 Aug 2002	Published 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

OÜ Õigusbüroo Faktootum

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