Osaühing Advokaadibüroo Kuklase & Partnerid

Active Registry code 10730834 OÜ Võru linn Registered 1 Mar 2001

Osaühing Advokaadibüroo Kuklase & Partnerid is a OÜ based in Võru linn, registry code 10730834, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €65 961 with 2 employees.

Turnover

65 961 €

↓ 34.5% vs Q2 2026

State taxes

18 834 €

↓ 40.2% vs Q2 2026

Labour taxes

13 710 €

↑ 3.7% 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 65 961 €

above 91% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 6 855 €

above 98% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 416 678 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 34.9 %

above 69% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 65 961 € · −34.5% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 6 855 € · +3.7% vs Q2 2026 · industry median 1 122 € · above 98% 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: 18 834 € · −40.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	65 961	18 834	13 710	2
Q2 2026	100 730	31 479	13 216	2
Q1 2026	93 837	35 859	12 579	2
Q4 2025	117 197	38 812	13 682	2
Q3 2025	79 024	27 943	11 818	2
Q2 2025	112 043	35 910	12 644	2
Q1 2025	103 382	31 388	14 396	2
Q4 2024	79 798	21 941	9 842	2
Q3 2024	26 512	10 731	9 143	2
Q2 2024	63 293	21 666	9 896	2
Q1 2024	63 880	18 936	9 689	2
Q4 2023	60 023	17 344	9 610	2
Q3 2023	49 606	12 141	9 006	6
Q2 2023	67 284	15 027	9 006	6
Q1 2023	48 371	13 740	9 613	6
Q4 2022	67 763	16 467	8 945	6
Q3 2022	39 670	12 618	8 638	6
Q2 2022	62 779	40 311	9 550	6
Q1 2022	47 522	12 559	7 753	6

Labour taxes per employee per month

2 285 €

Turnover per employee in the quarter

32 981 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 416 678 € · +103.2% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 145 317 € · +525.7% vs 2024 · industry median 1 062 € · above 98% 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: 34.9 % · +23.5 pp vs the year before · industry median 14.8 % · above 69% 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: 514 708 € · +15.9% vs 2024

Equity, € thousand 2025: 403 029 € · +30.6% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 1 · above 93% 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	416 678	145 317	116 906	514 708	403 029	4
2024	205 052	23 225	95 733	443 978	308 712	4
2023	238 121	8 196	93 187	443 062	322 916	4
2022	219 040	-6 509	85 323	396 039	314 720	4
2021	233 000	133 593	76 101	475 626	442 667	4
2020	242 131	60 120	75 687	560 287	319 829	4
2019	194 510	14 917	72 423	583 330	299 709	4
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	6
2015	—	—	—	—	—	6
2014	—	—	—	—	—	6
2013	—	—	—	—	—	6
2012	—	—	—	—	—	6
2011	—	—	—	—	—	6
2010	—	—	—	—	—	6
2009	—	—	—	—	—	5
2008	—	—	—	—	—	4
2007	—	—	—	—	—	5
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	3
2002	—	—	—	—	—	4
2001	—	—	—	—	—	2

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

34.7 %

Net profit / revenue

Return on equity (ROE)

36.1 %

Net profit / equity

Return on assets (ROA)

28.2 %

Net profit / assets

Equity ratio

78.3 %

Equity / assets

Debt ratio

21.7 %

Liabilities / assets

Current ratio

4.30

Current assets / current liabilities

Revenue per employee

104 813 €

Revenue / average full-time employees

Labour cost per employee per month

2 436 €

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	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	4 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	13 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Olev Kuklase
Board member · since 1 Mar 2001
Karin Antsov
Board member · since 25 Oct 2023

Right of representation

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

Owners

Karin Antsov
Natural person · 1 278 €

50%
Olev Kuklase
Natural person · 1 278 €

50%

Owner in

OÜ Raninvested
100%

Beneficial owners

Karin Antsov
Direct ownership · since 30 Oct 2018
Olev Kuklase
Direct ownership · since 30 Oct 2018

Founders and other persons

Olev Kuklase
Founder · 40 000 € · 1 Mar 2001

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 10054999 / 11 14 Feb 2024	Amendment entry		In force 14 Feb 2024	PDF
Ä 10054999 / 10 25 Oct 2023	Amendment entry		In force 25 Oct 2023	PDF
Ä 10054999 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10054999 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10054999 / 7 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10054999 / 6 20 Dec 2016	Amendment under Commercial Code § 525 (2)		In force 20 Dec 2016	PDF
Ä 10054999 / 5 16 Sep 2016	Amendment entry		In force 16 Sep 2016	PDF
Ä 10054999 / 4 25 Oct 2011	Amendment entry		In force 25 Oct 2011	PDF
Ä 10054999 / M1 28 Sep 2011	Ruling to eliminate deficiencies	31 Oct 2011	In force 28 Sep 2011	PDF
Ä 10054999 / 3 14 Mar 2011	Amendment under Commercial Code § 525 (2)		In force 14 Mar 2011	PDF
Ä 54999 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF

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

Osaühing Advokaadibüroo Kuklase & 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 11