Advokaadibüroo Arvisto & Partnerid OÜ

Active Registry code 10938144 OÜ Tallinn Registered 26 Mar 2003
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Advokaadibüroo Arvisto & Partnerid OÜ is a OÜ based in Tallinn, registry code 10938144, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €77 759 with 3 employees.

Turnover
77 759 €
↓ 21.7% vs Q2 2026
State taxes
19 674 €
↓ 45.7% vs Q2 2026
Labour taxes
10 834 €
↑ 0.0% vs Q2 2026
Employees
3
±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 77 759 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 3 611 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 371 987 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 21.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 77 759 € · −21.7% vs Q2 2026 · industry median 9 740 € · above 92% of the industry
0255075100125Q4 2023 Company: 82 231 € Industry median: 8 379 €Q4·23Q1 2024 Company: 85 388 € Industry median: 8 662 €Q2 2024 Company: 91 998 € Industry median: 9 055 €Q2·24Q3 2024 Company: 81 676 € Industry median: 9 026 €Q4 2024 Company: 98 448 € Industry median: 8 663 €Q4·24Q1 2025 Company: 98 584 € Industry median: 8 739 €Q2 2025 Company: 91 251 € Industry median: 8 935 €Q2·25Q3 2025 Company: 84 484 € Industry median: 9 025 €Q4 2025 Company: 111 496 € Industry median: 8 820 €Q4·25Q1 2026 Company: 83 754 € Industry median: 9 182 €Q2 2026 Company: 99 359 € Industry median: 9 921 €Q2·26Q3 2026 Company: 77 759 € Industry median: 9 740 €Q3·260255075100125Q4 2024 Company: 98 448 € Industry median: 8 663 €Q1 2025 Company: 98 584 € Industry median: 8 739 €Q1·25Q2 2025 Company: 91 251 € Industry median: 8 935 €Q3 2025 Company: 84 484 € Industry median: 9 025 €Q3·25Q4 2025 Company: 111 496 € Industry median: 8 820 €Q1 2026 Company: 83 754 € Industry median: 9 182 €Q1·26Q2 2026 Company: 99 359 € Industry median: 9 921 €Q3 2026 Company: 77 759 € 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: 3 611 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 91% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 3 173 € Industry median: 957 €Q4·23Q1 2024 Company: 3 108 € Industry median: 991 €Q2 2024 Company: 4 511 € Industry median: 1 012 €Q2·24Q3 2024 Company: 3 351 € Industry median: 1 020 €Q4 2024 Company: 3 351 € Industry median: 1 032 €Q4·24Q1 2025 Company: 3 624 € Industry median: 1 085 €Q2 2025 Company: 4 049 € Industry median: 1 115 €Q2·25Q3 2025 Company: 4 049 € Industry median: 1 126 €Q4 2025 Company: 4 049 € Industry median: 1 123 €Q4·25Q1 2026 Company: 3 757 € Industry median: 1 088 €Q2 2026 Company: 3 611 € Industry median: 1 096 €Q2·26Q3 2026 Company: 3 611 € Industry median: 1 122 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 3 351 € Industry median: 1 032 €Q1 2025 Company: 3 624 € Industry median: 1 085 €Q1·25Q2 2025 Company: 4 049 € Industry median: 1 115 €Q3 2025 Company: 4 049 € Industry median: 1 126 €Q3·25Q4 2025 Company: 4 049 € Industry median: 1 123 €Q1 2026 Company: 3 757 € Industry median: 1 088 €Q1·26Q2 2026 Company: 3 611 € Industry median: 1 096 €Q3 2026 Company: 3 611 € 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: 3 · +0.0% vs Q2 2026
0123Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 3Q2·24Q3 2024 Company: 3Q4 2024 Company: 3Q4·24Q1 2025 Company: 3Q2 2025 Company: 3Q2·25Q3 2025 Company: 3Q4 2025 Company: 3Q4·25Q1 2026 Company: 3Q2 2026 Company: 3Q2·26Q3 2026 Company: 3Q3·260123Q4 2024 Company: 3Q1 2025 Company: 3Q1·25Q2 2025 Company: 3Q3 2025 Company: 3Q3·25Q4 2025 Company: 3Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 19 674 € · −45.7% vs Q2 2026
020 00040 00060 000Q4 2023 Company: 20 217 €Q4·23Q1 2024 Company: 19 853 €Q2 2024 Company: 34 995 €Q2·24Q3 2024 Company: 19 417 €Q4 2024 Company: 23 063 €Q4·24Q1 2025 Company: 21 362 €Q2 2025 Company: 23 118 €Q2·25Q3 2025 Company: 50 654 €Q4 2025 Company: 24 208 €Q4·25Q1 2026 Company: 33 104 €Q2 2026 Company: 36 243 €Q2·26Q3 2026 Company: 19 674 €Q3·26020 00040 00060 000Q4 2024 Company: 23 063 €Q1 2025 Company: 21 362 €Q1·25Q2 2025 Company: 23 118 €Q3 2025 Company: 50 654 €Q3·25Q4 2025 Company: 24 208 €Q1 2026 Company: 33 104 €Q1·26Q2 2026 Company: 36 243 €Q3 2026 Company: 19 674 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 77 759 19 674 10 834 3
Q2 2026 99 359 36 243 10 834 3
Q1 2026 83 754 33 104 11 272 3
Q4 2025 111 496 24 208 12 148 3
Q3 2025 84 484 50 654 12 148 3
Q2 2025 91 251 23 118 12 148 3
Q1 2025 98 584 21 362 10 873 3
Q4 2024 98 448 23 063 10 052 3
Q3 2024 81 676 19 417 10 052 3
Q2 2024 91 998 34 995 13 532 3
Q1 2024 85 388 19 853 9 323 3
Q4 2023 82 231 20 217 9 518 3
Q3 2023 71 230 18 230 9 518 3
Q2 2023 75 116 37 012 14 651 3
Q1 2023 70 395 17 279 8 398 3
Q4 2022 78 959 17 752 7 574 3
Q3 2022 78 830 41 920 13 469 3
Q2 2022 73 388 17 458 7 859 3
Q1 2022 72 512 16 202 6 855 3
Labour taxes per employee per month
1 204 €
Turnover per employee in the quarter
25 920 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 371 987 € · +3.5% vs 2024 · industry median 12 784 € · above 98% of the industry
01002003004002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 282 841 € Industry median: 10 920 €20192020 Company: 311 263 € Industry median: 10 651 €20202021 Company: 309 679 € Industry median: 10 862 €20212022 Company: 304 209 € Industry median: 11 500 €20222023 Company: 301 133 € Industry median: 12 140 €20232024 Company: 359 546 € Industry median: 12 266 €20242025 Company: 371 987 € Industry median: 12 784 €202501002003004002018 Company: — Industry median: —2019 Company: 282 841 € Industry median: 10 920 €20192020 Company: 311 263 € Industry median: 10 651 €2021 Company: 309 679 € Industry median: 10 862 €20212022 Company: 304 209 € Industry median: 11 500 €2023 Company: 301 133 € Industry median: 12 140 €20232024 Company: 359 546 € Industry median: 12 266 €2025 Company: 371 987 € 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: 79 567 € · −23.3% vs 2024 · industry median 1 062 € · above 98% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 59 293 € Industry median: 1 072 €20192020 Company: 94 073 € Industry median: 1 156 €20202021 Company: 100 893 € Industry median: 1 164 €20212022 Company: 77 440 € Industry median: 1 042 €20222023 Company: 60 375 € Industry median: 1 210 €20232024 Company: 103 796 € Industry median: 987 €20242025 Company: 79 567 € Industry median: 1 062 €202502550751001252018 Company: — Industry median: —2019 Company: 59 293 € Industry median: 1 072 €20192020 Company: 94 073 € Industry median: 1 156 €2021 Company: 100 893 € Industry median: 1 164 €20212022 Company: 77 440 € Industry median: 1 042 €2023 Company: 60 375 € Industry median: 1 210 €20232024 Company: 103 796 € Industry median: 987 €2025 Company: 79 567 € 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: 21.4 % · −7.5 pp vs the year before · industry median 14.8 % · above 58% of the industry
0102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21.0 % Industry median: 15.7 %20192020 Company: 30.2 % Industry median: 17.8 %20202021 Company: 32.6 % Industry median: 17.9 %20212022 Company: 25.5 % Industry median: 16.2 %20222023 Company: 20.0 % Industry median: 16.9 %20232024 Company: 28.9 % Industry median: 15.0 %20242025 Company: 21.4 % Industry median: 14.8 %20250102030402018 Company: — Industry median: —2019 Company: 21.0 % Industry median: 15.7 %20192020 Company: 30.2 % Industry median: 17.8 %2021 Company: 32.6 % Industry median: 17.9 %20212022 Company: 25.5 % Industry median: 16.2 %2023 Company: 20.0 % Industry median: 16.9 %20232024 Company: 28.9 % Industry median: 15.0 %2025 Company: 21.4 % 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: 115 103 € · −14.5% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 100 020 €20192020 Company: 118 293 €20202021 Company: 126 512 €20212022 Company: 101 540 €20222023 Company: 89 133 €20232024 Company: 134 670 €20242025 Company: 115 103 €20250501001502018 Company: —2019 Company: 100 020 €20192020 Company: 118 293 €2021 Company: 126 512 €20212022 Company: 101 540 €2023 Company: 89 133 €20232024 Company: 134 670 €2025 Company: 115 103 €2025
Equity, € thousand 2025: 82 127 € · −23.0% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 71 799 €20192020 Company: 96 889 €20202021 Company: 103 709 €20212022 Company: 80 256 €20222023 Company: 63 191 €20232024 Company: 106 612 €20242025 Company: 82 127 €202502550751001252018 Company: —2019 Company: 71 799 €20192020 Company: 96 889 €2021 Company: 103 709 €20212022 Company: 80 256 €2023 Company: 63 191 €20232024 Company: 106 612 €2025 Company: 82 127 €2025
Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% of the industry
0123452016 Company: 5 Industry median: —20162017 Company: 4 Industry median: —20172018 Company: 3 Industry median: 120182019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 120202021 Company: 3 Industry median: 120212022 Company: 3 Industry median: 120222023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 3 Industry median: 1202501232018 Company: 3 Industry median: 12019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 12021 Company: 3 Industry median: 120212022 Company: 3 Industry median: 12023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 3 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 371 987 79 567 112 594 115 103 82 127 3
2024 359 546 103 796 96 240 134 670 106 612 3
2023 301 133 60 375 92 107 89 133 63 191 3
2022 304 209 77 440 74 597 101 540 80 256 3
2021 309 679 100 893 70 478 126 512 103 709 3
2020 311 263 94 073 71 970 118 293 96 889 3
2019 282 841 59 293 73 611 100 020 71 799 3
2018 — — — — — 3
2017 — — — — — 4
2016 — — — — — 5
2015 — — — — — 5
2014 — — — — — 5
2013 — — — — — 5
2012 — — — — — 5
2011 — — — — — 7
2010 — — — — — 6
2009 — — — — — 6
2008 — — — — — 6
2007 — — — — — 6
2006 — — — — — 4
2005 — — — — — 5
2004 — — — — — 5
2003 — — — — — 5

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
21.4 %
Net profit / revenue
Return on equity (ROE)
96.9 %
Net profit / equity
Return on assets (ROA)
69.1 %
Net profit / assets
Equity ratio
71.4 %
Equity / assets
Debt ratio
28.6 %
Liabilities / assets
Current ratio
3.33
Current assets / current liabilities
Revenue per employee
123 996 €
Revenue / average full-time employees
Labour cost per employee per month
3 128 €
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 10 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 4 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 8 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 24 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 18 Jun 2020 Company’s own e-Äriregister

Board

  • Margus Arvisto
    Board member · since 16 Jul 2003
  • Martin Lepp
    Board member · since 16 Feb 2018
  • Nasdaq CSD SE
    Keeper of the share register · since 28 Sep 2017

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

  • osaühing Consult Finantskonsultatsioonid
    Founder · 40 000 € · 26 Mar 2003
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 10071084 / 19
11 May 2026
Amendment entry In force
11 May 2026
PDF
Ä 10071084 / 18
16 Feb 2018
Amendment entry In force
16 Feb 2018
PDF
Ä 10071084 / M4
15 Feb 2018
Ruling to eliminate deficiencies 1 Mar 2018 Deficiencies eliminated
16 Feb 2018
PDF
Ä 10071084 / 17
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10071084 / 16
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10071084 / 15
28 Sep 2017
Amendment entry In force
28 Sep 2017
PDF
Ä 10071084 / 14
12 Sep 2016
Amendment entry In force
12 Sep 2016
PDF
Ä 10071084 / 13
16 Jun 2015
Amendment entry In force
16 Jun 2015
PDF
Ä 10071084 / 12
10 Jun 2015
Amendment entry In force
10 Jun 2015
PDF
Ä 10071084 / M3
28 May 2015
Ruling to eliminate deficiencies 17 Jun 2015 Deficiencies eliminated
10 Jun 2015
PDF
Ä 10071084 / 11
7 Feb 2012
Amendment entry In force
7 Feb 2012
PDF
Ä 10071084 / 10
9 Aug 2011
Amendment entry In force
9 Aug 2011
PDF
Ä 10071084 / M2
7 Jul 2011
Ruling to eliminate deficiencies Deficiencies eliminated
2 Aug 2011
PDF
Ä 71084 / 9
13 May 2009
Amendment entry In force
13 May 2009
PDF
Ä 71084 / 8
6 Jan 2009
Note on registration of shares in the Estonian central register of securities In force
6 Jan 2009
PDF
Ä 71084 / 7
5 Jan 2009
Deletion of activities from the registry card In force
5 Jan 2009
PDF
Ä 71084 / 6
8 Oct 2007
Amendment entry In force
8 Oct 2007
PDF
Ä 71084 / 5
19 Jun 2007
Amendment entry In force
19 Jun 2007
PDF
Ä 71084 / 4
22 Jan 2007
Amendment entry In force
22 Jan 2007
PDF
Ä 71084 / 3
16 Jul 2003
Amendment entry In force PDF
Ä 71084 / 2
10 Jul 2003
Amendment entry In force PDF
Ä 71084
25 Mar 2003
First entry In force PDF
Ä 71084 / M1
10 Mar 2003
Ruling to eliminate deficiencies (to be served) 17 Apr 2003 In force PDF

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