PIIBELEHT VARAHALDUS Osaühing

Active Registry code 11040787 OÜ Tallinn Registered 7 Jun 2004

PIIBELEHT VARAHALDUS Osaühing is a OÜ based in Tallinn, registry code 11040787, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €10 859 with 1 employees.

Turnover

10 859 €

↑ 16.7% vs Q2 2026

State taxes

3 216 €

↓ 7.7% vs Q2 2026

Labour taxes

3 274 €

↑ 19.8% 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 10 859 €

above 53% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 274 €

above 89% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 49 217 €

above 84% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -122.4 %

above 2% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 10 859 € · +16.7% vs Q2 2026 · industry median 9 740 € · above 53% 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: 3 274 € · +19.8% vs Q2 2026 · industry median 1 122 € · above 89% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 216 € · −7.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	10 859	3 216	3 274	1
Q2 2026	9 305	3 483	2 734	1
Q1 2026	14 015	4 196	3 712	1
Q4 2025	12 864	3 808	3 109	1
Q3 2025	13 783	3 024	2 774	1
Q2 2025	11 069	4 102	3 902	1
Q1 2025	14 301	4 357	3 399	1
Q4 2024	13 570	3 128	2 390	1
Q3 2024	13 711	3 065	2 666	1
Q2 2024	13 402	3 477	2 946	1
Q1 2024	17 758	4 112	3 397	1
Q4 2023	17 521	3 940	2 434	1
Q3 2023	13 389	3 606	2 921	1
Q2 2023	11 527	3 123	2 925	1
Q1 2023	15 522	3 861	3 009	1
Q4 2022	13 072	3 156	2 811	1
Q3 2022	12 921	3 225	2 700	1
Q2 2022	13 311	2 872	2 472	1
Q1 2022	8 793	3 608	2 875	1

Labour taxes per employee per month

1 091 €

Turnover per employee in the quarter

10 859 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 49 217 € · −4.8% vs 2024 · industry median 12 784 € · above 84% 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: -60 243 € · +63.7% 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: -122.4 % · +198.5 pp vs the year before · industry median 14.8 % · 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.

Assets, € thousand 2025: 648 618 € · +5.7% vs 2024

Equity, € thousand 2025: 21 641 € · −1.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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	49 217	-60 243	33 709	648 618	21 641	1
2024	51 705	-165 943	28 852	613 900	21 884	1
2023	52 265	38 178	25 276	684 626	112 826	1
2022	44 653	60 514	28 000	660 450	74 648	1
2021	44 067	-35 253	30 692	524 640	14 134	1
2020	57 131	9 686	29 530	666 365	13 057	1
2019	40 980	-8 788	22 305	584 755	3 372	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	0
2004	—	—	—	—	—	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

Net profit margin

-122.1 %

Net profit / revenue

Return on equity (ROE)

-278.4 %

Net profit / equity

Return on assets (ROA)

-9.3 %

Net profit / assets

Equity ratio

3.3 %

Equity / assets

Debt ratio

96.7 %

Liabilities / assets

Current ratio

1.12

Current assets / current liabilities

Revenue per employee

49 348 €

Revenue / average full-time employees

Labour cost per employee per month

2 809 €

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	30 Jun 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	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	31 Oct 2020	Company’s own	e-Äriregister

Board

Toomas Uripea
Board member · since 7 Jun 2004

Right of representation

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

Owners

Osaühing Thorsten
Legal person · 10891023 · 2 555 €

100%

Owner in

OÜ Karukold
50%

Beneficial owners

Toomas Uripea
Over 50% of voting rights in the consolidated entity · since 1 Sep 2018

Founders and other persons

Rauno Aaslaid
Founder · 6 000 € · 7 Jun 2004
Osaühing Thorsten
Founder · 34 000 € · 7 Jun 2004

shared board members, owners or beneficial owners

Activities (EMTAK)

69102Activities of legal counsels and legal offices Main
36001Water collection, treatment and supply
68201Rental and operating of own or leased real estate

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10080626 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10080626 / 11 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10080626 / 10 8 Nov 2017	Amendment entry	In force 8 Nov 2017	PDF
Ä 10080626 / 9 24 May 2016	Amendment entry	In force 24 May 2016	PDF
Ä 10080626 / 8 13 Jan 2016	Amendment entry	In force 13 Jan 2016	PDF
Ä 10080626 / 7 30 Dec 2011	Amendment entry	In force 30 Dec 2011	PDF
Ä 10080626 / 6 7 Oct 2010	Amendment under Commercial Code § 525 (2)	In force 7 Oct 2010	PDF
Ä 80626 / 5 9 Apr 2009	Amendment entry	In force 9 Apr 2009	PDF
Ä 80626 / 4 10 Feb 2009	Amendment entry	In force 10 Feb 2009	PDF
Ä 80626 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 3 Dec 2008	PDF
Ä 80626 / 2 10 Nov 2005	Amendment entry	In force	PDF
Ä 80626 7 Jun 2004	First entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

PIIBELEHT VARAHALDUS Osaühing

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 12