Osaühing Õigus ja Kord
Active Registry code 10992623
OÜ Tallinn Registered 2 Dec 2003
Osaühing Õigus ja Kord is a OÜ based in Tallinn, registry code 10992623, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €0 and 1 employees.
Turnover
—
State taxes
1 561 €
↑ 4.4% vs Q2 2026
Labour taxes
1 561 €
↑ 4.4% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 1 561 €above 67% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 0 €above 5% of companiesindustry median 12 784 € · companies in the industry: 8 416
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 1 561 | 1 561 | 1 |
| Q2 2026 | — | 1 495 | 1 495 | 1 |
| Q1 2026 | — | 1 962 | 1 462 | 1 |
| Q4 2025 | — | 1 459 | 1 462 | 1 |
| Q3 2025 | — | 356 | 1 462 | 1 |
| Q2 2025 | -47 500 | 3 498 | 2 400 | 1 |
| Q1 2025 | 7 500 | 1 500 | 435 | 1 |
| Q4 2024 | 7 500 | 2 434 | 1 304 | 1 |
| Q3 2024 | 7 500 | 2 954 | 1 304 | 1 |
| Q2 2024 | 7 500 | — | 1 253 | 1 |
| Q1 2024 | 7 500 | 2 769 | 1 153 | 1 |
| Q4 2023 | 7 500 | 2 907 | 1 434 | 1 |
| Q3 2023 | 6 815 | 2 620 | 1 290 | 1 |
| Q2 2023 | 9 557 | 9 402 | 760 | — |
| Q1 2023 | 121 557 | 16 314 | 716 | — |
| Q4 2022 | 4 113 | 2 267 | 986 | — |
| Q3 2022 | — | 507 | 493 | — |
| Q2 2022 | 3 428 | 740 | 740 | — |
| Q1 2022 | 20 686 | 4 803 | 666 | — |
Labour taxes per employee per month
520 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 0 | -57 515 | 14 146 | 252 949 | 35 995 | 1 |
| 2024 | 30 000 | -15 361 | 12 834 | 302 968 | 91 414 | 2 |
| 2023 | 32 742 | -22 963 | 13 643 | 287 621 | 103 505 | 2 |
| 2022 | 129 726 | 111 647 | 10 438 | 313 561 | 126 471 | 1 |
| 2021 | 19 791 | 10 196 | 9 321 | 201 053 | 14 848 | 1 |
| 2020 | 0 | -36 | 0 | 146 211 | 4 079 | 0 |
| 2019 | 0 | -28 | 0 | 146 203 | 4 115 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
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
Return on equity (ROE)
-159.8 %
Net profit / equity
Return on assets (ROA)
-22.7 %
Net profit / assets
Equity ratio
14.2 %
Equity / assets
Debt ratio
85.8 %
Liabilities / assets
Current ratio
3.15
Current assets / current liabilities
Revenue per employee
0 €
Revenue / average full-time employees
Labour cost per employee per month
1 179 €
Labour costs / employees / 12 months (incl. employer taxes)
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 Jul 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 2 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 31 Oct 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 19 Apr 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 9 Dec 2020 | Company’s own | e-Äriregister |
Board
- Øyvind HjulmandBoard member · since 19 Jul 2017
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Osaühing Eesti InternetLegal person · 10231539 · 2 556 €
Owner in
- 100%
- 100%
Beneficial owners
- Øyvind HjulmandIndirect ownership · since 6 Nov 2020
Founders and other persons
- Osaühing Eesti InternetFounder · 40 000 € · 2 Dec 2003
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10076309 / 17 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10076309 / 16 30 Nov 2020 |
Amendment under Commercial Code § 525 (2) | In force 30 Nov 2020 |
||
| Ä 10076309 / 15 13 Jun 2018 |
Amendment under Commercial Code § 525 (2) | In force 13 Jun 2018 |
||
| Ä 10076309 / M9 18 Apr 2018 |
Warning of deletion from the register: annual report not filed | 18 Oct 2018 | Deficiencies eliminated 13 Jun 2018 |
|
| Ä 10076309 / 14 4 Apr 2018 |
Amendment entry | In force 4 Apr 2018 |
||
| Ä 10076309 / 13 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10076309 / 12 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10076309 / 11 19 Jul 2017 |
Amendment entry | In force 19 Jul 2017 |
||
| Ä 10076309 / 10 31 Aug 2016 |
Amendment entry | In force 31 Aug 2016 |
||
| Ä 10076309 / 9 16 May 2014 |
Amendment under Commercial Code § 525 (2) | In force 16 May 2014 |
||
| Ä 10076309 / 8 14 May 2014 |
Amendment entry | In force 14 May 2014 |
||
| Ä 10076309 / 7 21 Aug 2012 |
Deletion of activities from the registry card | In force 21 Aug 2012 |
||
| Ä 10076309 / 6 3 Aug 2012 |
Amendment entry | In force 3 Aug 2012 |
||
| Ä 10076309 / 5 25 Jan 2012 |
Amendment entry | In force 25 Jan 2012 |
||
| Ä 76309 / M8 11 Jan 2010 |
Warning of a fine: deficiencies in the annual report | 11 Feb 2010 | Deficiencies eliminated 3 Feb 2010 |
|
| Ä 76309 / 4 19 Sep 2008 |
Amendment entry | In force 19 Sep 2008 |
||
| Ä 76309 / M7 3 Sep 2008 |
Ruling to eliminate deficiencies (to be served) | 8 Oct 2008 | In force 3 Sep 2008 |
|
| Ä 76309 / M6 1 Sep 2008 |
Ruling to eliminate deficiencies (to be served) | 6 Oct 2008 | In force 1 Sep 2008 |
|
| Ä 76309 / M5 26 Sep 2006 |
Fine for not filing the report | 26 Nov 2006 | In force 8 Nov 2006 |
|
| Ä 76309 / M4 30 Aug 2006 |
Refund of the state fee | In force 30 Aug 2006 |
||
| Ä 76309 / M3 8 Dec 2005 |
Refund of the state fee | In force | ||
| Ä 76309 / 3 28 Nov 2005 |
Amendment entry | In force | ||
| Ä 76309 / 2 6 Jul 2004 |
Amendment entry | In force | ||
| Ä 76309 / M2 21 Jun 2004 |
Ruling to eliminate deficiencies (to be served) | 31 Jul 2004 | In force | |
| Ä 76309 / M1 8 Jun 2004 |
Ruling to eliminate deficiencies (to be served) | 10 Jul 2004 | In force | |
| Ä 76309 1 Dec 2003 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data