OSAÜHING ALINEA ÕIGUSBÜROO
Active Registry code 11188107
OÜ Narva linn Registered 26 Oct 2005
OSAÜHING ALINEA ÕIGUSBÜROO is a OÜ based in Narva linn, registry code 11188107, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €44 566 with 4 employees.
Turnover
44 566 €
↓ 15.4% vs Q2 2026
State taxes
14 151 €
↓ 9.5% vs Q2 2026
Labour taxes
10 634 €
↑ 0.8% vs Q2 2026
Employees
4
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 44 566 €above 86% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 2 659 €above 84% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 244 947 €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 17.8 %above 54% of companiesindustry median 14.8 % · companies in the industry: 6 880
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 | 44 566 | 14 151 | 10 634 | 4 |
| Q2 2026 | 52 662 | 15 635 | 10 550 | 4 |
| Q1 2026 | 56 406 | 16 745 | 11 181 | 4 |
| Q4 2025 | 57 450 | 20 585 | 11 534 | 4 |
| Q3 2025 | 57 905 | 20 614 | 11 534 | 4 |
| Q2 2025 | 75 830 | 26 106 | 11 312 | 4 |
| Q1 2025 | 57 204 | 19 437 | 10 488 | 4 |
| Q4 2024 | 105 566 | 19 865 | 10 387 | 4 |
| Q3 2024 | 57 463 | 21 018 | 10 315 | 4 |
| Q2 2024 | 110 188 | 28 645 | 10 185 | 4 |
| Q1 2024 | 65 420 | 17 466 | 10 292 | 4 |
| Q4 2023 | 52 975 | 15 608 | 11 356 | 4 |
| Q3 2023 | 68 199 | 17 716 | 9 429 | 4 |
| Q2 2023 | 56 210 | 12 893 | 8 680 | 4 |
| Q1 2023 | 51 526 | 12 405 | 8 462 | 4 |
| Q4 2022 | 61 498 | 15 052 | 6 184 | 3 |
| Q3 2022 | 21 296 | 6 041 | 5 844 | 3 |
| Q2 2022 | 32 187 | 8 272 | 6 101 | 3 |
| Q1 2022 | 25 694 | 11 219 | 6 355 | 3 |
Labour taxes per employee per month
886 €
Turnover per employee in the quarter
11 142 €
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 | 244 947 | 43 674 | 114 192 | 414 637 | 386 705 | 4 |
| 2024 | 346 326 | 93 266 | 107 353 | 377 732 | 345 030 | 4 |
| 2023 | 227 538 | 8 246 | 101 353 | 293 289 | 259 764 | 4 |
| 2022 | 155 928 | 149 | 68 921 | 349 667 | 251 518 | 3 |
| 2021 | 177 362 | 44 019 | 56 229 | 323 139 | 254 669 | 3 |
| 2020 | 130 816 | 62 537 | 49 938 | 296 790 | 218 649 | 3 |
| 2019 | 129 369 | 16 514 | 42 913 | 231 216 | 158 311 | 3 |
| 2018 | — | — | — | — | — | 4 |
| 2017 | — | — | — | — | — | 4 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 4 |
| 2013 | — | — | — | — | — | 4 |
| 2012 | — | — | — | — | — | 5 |
| 2011 | — | — | — | — | — | 4 |
| 2010 | — | — | — | — | — | 4 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 1 |
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
17.8 %
Net profit / revenue
Return on equity (ROE)
11.3 %
Net profit / equity
Return on assets (ROA)
10.5 %
Net profit / assets
Equity ratio
93.3 %
Equity / assets
Debt ratio
6.7 %
Liabilities / assets
Current ratio
11.66
Current assets / current liabilities
Revenue per employee
61 237 €
Revenue / average full-time employees
Labour cost per employee per month
2 379 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 1 Jul 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 | 4 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 | 14 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 14 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 Jul 2020 | Company’s own | e-Äriregister |
Board
- Igor SumarokBoard member · since 26 Oct 2005
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Diana SumarokNatural person · 1 284 €
- Igor SumarokNatural person · 1 284 €
- Igor SumarokNatural person · 1 271 €
Beneficial owners
- Diana SumarokDirect ownership · since 27 Jun 2023
- Igor SumarokDirect ownership · since 31 Aug 2018
Founders and other persons
- Igor SumarokFounder · 40 000 € · 26 Sep 2005
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 40017939 / 13 22 Jul 2025 |
Entry refused: deficiencies not eliminated | In force 11 Aug 2025 |
||
| Ä 40017939 / M18 3 Jul 2025 |
Ruling to eliminate deficiencies | 18 Jul 2025 | In force 21 Jul 2025 |
|
| Ä 40017939 / 12 25 Jun 2024 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 25 Jun 2024 |
||
| Ä 40017939 / 11 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 40017939 / M17 4 Jul 2019 |
Ruling to eliminate deficiencies in the annual report | 3 Aug 2019 | Deficiencies eliminated 23 Jul 2019 |
|
| Ä 40017939 / 10 27 Nov 2018 |
Amendment entry | In force 27 Nov 2018 |
||
| Ä 40017939 / M16 19 Nov 2018 |
Ruling to eliminate deficiencies | 9 Dec 2018 | Deficiencies eliminated 27 Nov 2018 |
|
| Ä 40017939 / 9 19 Jan 2018 |
Amendment entry | In force 19 Jan 2018 |
||
| Ä 40017939 / 8 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 40017939 / 7 28 Apr 2017 |
Amendment under Commercial Code § 525 (2) | In force 28 Apr 2017 |
||
| Ä 40017939 / 6 5 Dec 2014 |
Amendment under Commercial Code § 525 (2) | In force 5 Dec 2014 |
||
| Ä 40017939 / 5 8 Aug 2013 |
Amendment entry | In force 8 Aug 2013 |
||
| Ä 40017939 / M15 2 Jul 2013 |
Ruling to eliminate deficiencies | 1 Aug 2013 | Deficiencies eliminated 8 Aug 2013 |
|
| Ä 40017939 / M14 2 Jul 2013 |
Ruling to eliminate deficiencies | 1 Aug 2013 | Deficiencies eliminated 8 Aug 2013 |
|
| Ä 40017939 / M13 25 Jun 2013 |
Ruling to eliminate deficiencies | 25 Jul 2013 | Deficiencies eliminated 8 Aug 2013 |
|
| Ä 40017939 / M12 13 Mar 2013 |
Public service of a ruling in Ametlikud Teadaanded | In force 13 Mar 2013 |
||
| Ä 40017939 / 4 14 Feb 2013 |
Entry refused: deficiencies not eliminated | In force 13 Mar 2013 |
||
| Ä 40017939 / M11 8 Feb 2012 |
Ruling to eliminate deficiencies (to be served) | 12 Aug 2012 | In force 9 Feb 2012 |
|
| Ä 40017939 / M10 18 Oct 2011 |
Fine for not filing the report | 18 Dec 2011 | In force 19 Oct 2011 |
|
| Ä 40017939 / M9 8 Jul 2011 |
Ruling to eliminate deficiencies (to be served) | 12 Jan 2012 | In force 11 Jul 2011 |
|
| Ä 40017939 / M8 8 Feb 2011 |
Warning of deletion from the register: annual report not filed | 7 Aug 2011 | Deficiencies eliminated 25 Apr 2011 |
|
| Ä 17939 / M7 7 Oct 2009 |
Fine for not filing the report | 3 Apr 2010 | In force 2 Feb 2010 |
|
| Ä 17939 / 3 13 May 2009 |
Amendment entry | In force 14 May 2009 |
||
| Ä 17939 / M6 27 Apr 2009 |
Ruling to eliminate deficiencies | 15 Aug 2009 | In force 27 Apr 2009 |
|
| Ä 17939 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 5 Dec 2008 |
||
| Ä 17939 / M5 21 Nov 2008 |
Public service of a ruling in Ametlikud Teadaanded | In force 2 Jan 2013 |
||
| Ä 17939 / M4 3 Nov 2008 |
Warning of a fine: wrong address | Deficiencies eliminated 31 Aug 2009 |
||
| Ä 17939 / M3 9 Sep 2008 |
Warning of a fine: annual report not filed | Deficiencies eliminated 14 Oct 2008 |
||
| Ä 17939 / M2 10 Jan 2008 |
Fine for not filing the report | 15 Mar 2008 | In force 15 Jan 2008 |
|
| Ä 17939 / M1 10 Oct 2007 |
Warning of a fine: annual report not filed | 9 Dec 2007 | In force 9 Nov 2007 |
|
| Ä 17939 26 Oct 2005 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data