Bene Est Law Office OÜ is a OÜ based in Tallinn, registry code 11532438, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €26 532 with 3 employees.
Turnover
26 532 €
↓ 27.7%vs Q2 2026
State taxes
7 056 €
↓ 28.5%vs Q2 2026
Labour taxes
2 478 €
↓ 39.3%vs Q2 2026
Employees
3
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202626 532 €
above 78% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee826 €
above 36% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025112 570 €
above 92% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202523.3 %
above 60% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 26 532 € · −27.7% vs Q2 2026 · industry median 9 740 € · above 78% 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: 826 € · −39.3% vs Q2 2026 · industry median 1 122 € · above 36% 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.
EmployeesQ3 2026: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 7 056 € · −28.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
26 532
7 056
2 478
3
Q2 2026
36 722
9 868
4 084
3
Q1 2026
34 660
8 915
2 943
3
Q4 2025
28 495
7 336
2 355
3
Q3 2025
24 057
5 552
2 567
2
Q2 2025
28 797
4 238
2 130
2
Q1 2025
26 441
6 573
2 186
2
Q4 2024
30 350
7 576
2 898
2
Q3 2024
20 165
5 117
3 024
2
Q2 2024
27 872
6 993
2 743
2
Q1 2024
26 558
7 317
2 709
2
Q4 2023
19 354
5 670
2 659
2
Q3 2023
22 743
6 169
2 720
2
Q2 2023
27 400
7 576
2 934
2
Q1 2023
20 504
5 713
2 833
2
Q4 2022
23 826
6 222
2 347
2
Q3 2022
21 512
5 853
2 648
2
Q2 2022
32 985
9 925
3 080
2
Q1 2022
35 671
10 518
3 003
2
Labour taxes per employee per month
275 €
Turnover per employee in the quarter
8 844 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 112 570 € · +13.0% vs 2024 · industry median 12 784 € · above 92% 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: 26 252 € · +34.5% vs 2024 · industry median 1 062 € · above 91% 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: 23.3 % · +3.7 pp vs the year before · industry median 14.8 % · above 60% 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, € 2025: 59 118 € · +28.0% vs 2024Equity, € 2025: 42 541 € · +36.9% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · 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.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
112 570
26 252
22 612
59 118
42 541
2
2024
99 588
19 520
23 195
46 186
31 079
2
2023
95 216
21 302
22 251
52 847
37 426
2
2022
108 645
27 694
22 671
60 724
46 897
2
2021
148 292
31 536
50 307
64 778
49 324
3
2020
137 267
20 268
57 244
63 183
44 637
3
2019
135 449
26 846
56 811
63 596
41 705
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
2016
—
—
—
—
—
3
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
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
23.3 %
Net profit / revenue
Return on equity (ROE)
61.7 %
Net profit / equity
Return on assets (ROA)
44.4 %
Net profit / assets
Equity ratio
72.0 %
Equity / assets
Debt ratio
28.0 %
Liabilities / assets
Current ratio
3.31
Current assets / current liabilities
Revenue per employee
56 285 €
Revenue / average full-time employees
Labour cost per employee per month
942 €
Labour costs / employees / 12 months (incl. employer taxes)
