Osaühing Advokaadibüroo In Jure

Active Registry code 11006968 OÜ Tartu linn Registered 29 Mar 2004

Osaühing Advokaadibüroo In Jure is a OÜ based in Tartu linn, registry code 11006968, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €29 277 with 3 employees.

Turnover

29 277 €

↓ 14.0% vs Q2 2026

State taxes

12 213 €

↓ 12.9% vs Q2 2026

Labour taxes

7 312 €

↓ 4.8% 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 29 277 €

above 80% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 2 437 €

above 82% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 154 397 €

above 94% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -8.6 %

above 14% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 29 277 € · −14.0% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 2 437 € · −4.8% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 12 213 € · −12.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	29 277	12 213	7 312	3
Q2 2026	34 056	14 021	7 684	3
Q1 2026	41 033	15 243	7 516	3
Q4 2025	37 519	15 260	8 413	3
Q3 2025	42 719	26 244	14 410	3
Q2 2025	40 294	15 927	9 544	3
Q1 2025	39 730	16 662	11 404	4
Q4 2024	46 640	17 818	10 031	4
Q3 2024	34 680	17 112	13 234	4
Q2 2024	47 954	20 700	13 514	5
Q1 2024	41 788	19 561	13 594	5
Q4 2023	50 095	19 710	13 185	5
Q3 2023	53 577	16 884	12 482	5
Q2 2023	58 305	19 403	10 794	5
Q1 2023	46 940	15 781	10 163	5
Q4 2022	38 910	13 464	8 419	5
Q3 2022	30 884	10 221	7 341	5
Q2 2022	27 205	9 649	6 621	5
Q1 2022	31 089	10 055	6 850	5

Labour taxes per employee per month

812 €

Turnover per employee in the quarter

9 759 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 154 397 € · −9.6% vs 2024 · industry median 12 784 € · above 94% 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: -13 214 € · +41.6% 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: -8.6 % · +4.7 pp vs the year before · industry median 14.8 % · above 14% 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: 54 979 € · −19.7% vs 2024

Equity, € 2025: 22 219 € · −37.3% vs 2024

Employees 2025: 3 · −25.0% vs 2024 · industry median 1 · above 90% 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	154 397	-13 214	91 493	54 979	22 219	3
2024	170 761	-22 614	127 462	68 504	35 433	4
2023	208 769	13 459	127 312	87 193	58 047	5
2022	131 681	-16 296	86 594	67 196	44 588	5
2021	140 019	-6 982	82 629	77 997	60 884	5
2020	127 327	-17 018	92 272	88 397	67 866	5
2019	157 749	9 977	77 425	103 968	84 884	5
2018	—	—	—	—	—	6
2017	—	—	—	—	—	6
2016	—	—	—	—	—	5
2015	—	—	—	—	—	3
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	5
2004	—	—	—	—	—	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

-8.6 %

Net profit / revenue

Return on equity (ROE)

-59.5 %

Net profit / equity

Return on assets (ROA)

-24.0 %

Net profit / assets

Equity ratio

40.4 %

Equity / assets

Debt ratio

59.6 %

Liabilities / assets

Current ratio

1.63

Current assets / current liabilities

Revenue per employee

51 466 €

Revenue / average full-time employees

Labour cost per employee per month

2 541 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	21 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	22 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	26 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Jul 2020	Company’s own	e-Äriregister

Board

Anu Pärtel
Board member · since 29 Mar 2004
Marko Paabumets
Board member · since 29 Mar 2004

Right of representation

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

Owners

Marko Paabumets
Natural person · 1 279 €

50%
Anu Pärtel
Natural person · 1 279 €

50%

Beneficial owners

Aivar Kello
Member of a senior management body (management or supervisory board) · since 11 Nov 2022
Marko Paabumets
Direct ownership · since 11 Nov 2022
Anu Pärtel
Direct ownership · since 3 Sep 2018

Founders and other persons

Anu Pärtel
Founder · 40 000 € · 29 Mar 2004

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20026530 / 8 4 May 2025	Amendment entry	In force 4 May 2025	PDF
Ä 20026530 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20026530 / 6 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20026530 / 5 23 Dec 2017	Amendment entry	In force 23 Dec 2017	PDF
Ä 20026530 / 4 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20026530 / 3 18 Mar 2011	Amendment entry	In force 18 Mar 2011	PDF
Ä 26530 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 22 Dec 2008	PDF
Ä 26530 26 Mar 2004	First entry	In force	PDF

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