Marhena Partner OÜ

Active Registry code 11557763 OÜ Tallinn Registered 9 Dec 2008
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Marhena Partner OÜ is a OÜ based in Tallinn, registry code 11557763, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €12 481 and 1 employees.

Turnover
—
State taxes
353 €
↓ 31.1% vs Q2 2026
Labour taxes
358 €
↓ 31.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 358 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 12 481 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -69.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q3 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 358 € · −31.0% vs Q2 2026 · industry median 1 122 € · above 18% of the industry
05001 0001 5002 0002 500Q3 2023 Company: 484 € Industry median: 960 €Q3·23Q4 2023 Company: 484 € Industry median: 957 €Q1 2024 Company: 484 € Industry median: 991 €Q1·24Q2 2024 Company: — Industry median: 1 012 €Q4 2024 Company: 753 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 316 € Industry median: 1 085 €Q2 2025 Company: 2 057 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 483 € Industry median: 1 126 €Q4 2025 Company: 1 483 € Industry median: 1 123 €Q4·25Q1 2026 Company: 852 € Industry median: 1 088 €Q2 2026 Company: 519 € Industry median: 1 096 €Q2·26Q3 2026 Company: 358 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 753 € Industry median: 1 032 €Q1 2025 Company: 2 316 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 057 € Industry median: 1 115 €Q3 2025 Company: 1 483 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 483 € Industry median: 1 123 €Q1 2026 Company: 852 € Industry median: 1 088 €Q1·26Q2 2026 Company: 519 € Industry median: 1 096 €Q3 2026 Company: 358 € Industry median: 1 122 €Q3·26
  • 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
0.00.20.40.60.81.0Q3 2023 Company: 1Q3·23Q4 2023 Company: 1Q1 2024 Company: 1Q1·24Q2 2024 Company: —Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 353 € · −31.1% vs Q2 2026
05001 0001 5002 0002 500Q3 2023 Company: 477 €Q3·23Q4 2023 Company: 477 €Q1 2024 Company: 477 €Q1·24Q2 2024 Company: 477 €Q4 2024 Company: 742 €Q4·24Q1 2025 Company: 2 321 €Q2 2025 Company: 2 027 €Q2·25Q3 2025 Company: 1 482 €Q4 2025 Company: 1 462 €Q4·25Q1 2026 Company: 884 €Q2 2026 Company: 512 €Q2·26Q3 2026 Company: 353 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 742 €Q1 2025 Company: 2 321 €Q1·25Q2 2025 Company: 2 027 €Q3 2025 Company: 1 482 €Q3·25Q4 2025 Company: 1 462 €Q1 2026 Company: 884 €Q1·26Q2 2026 Company: 512 €Q3 2026 Company: 353 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 353 358 1
Q2 2026 — 512 519 1
Q1 2026 — 884 852 1
Q4 2025 — 1 462 1 483 1
Q3 2025 — 1 482 1 483 1
Q2 2025 — 2 027 2 057 1
Q1 2025 — 2 321 2 316 1
Q4 2024 — 742 753 1
Q2 2024 — 477 484 —
Q1 2024 — 477 484 1
Q4 2023 — 477 484 1
Q3 2023 — 477 484 1
Q2 2023 — 477 484 1
Q1 2023 — 477 484 1
Q4 2022 — 1 850 1 968 1
Q3 2022 — 1 905 2 030 2
Q2 2022 — 1 835 1 953 2
Q1 2022 — 1 179 1 277 2
Labour taxes per employee per month
119 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 12 481 € · −38.8% vs 2024 · industry median 12 784 € · above 49% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 28 805 € Industry median: 10 920 €20192020 Company: 24 542 € Industry median: 10 651 €20202021 Company: 22 346 € Industry median: 10 862 €20212022 Company: 38 845 € Industry median: 11 500 €20222023 Company: 9 161 € Industry median: 12 140 €20232024 Company: 20 408 € Industry median: 12 266 €20242025 Company: 12 481 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 28 805 € Industry median: 10 920 €20192020 Company: 24 542 € Industry median: 10 651 €2021 Company: 22 346 € Industry median: 10 862 €20212022 Company: 38 845 € Industry median: 11 500 €2023 Company: 9 161 € Industry median: 12 140 €20232024 Company: 20 408 € Industry median: 12 266 €2025 Company: 12 481 € Industry median: 12 784 €2025
  • 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: -8 683 € · −236.3% vs 2024 · industry median 1 062 € · above 2% of the industry
-15 000-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 10 594 € Industry median: 1 072 €20192020 Company: -1 506 € Industry median: 1 156 €20202021 Company: -13 005 € Industry median: 1 164 €20212022 Company: 2 992 € Industry median: 1 042 €20222023 Company: -174 € Industry median: 1 210 €20232024 Company: 6 370 € Industry median: 987 €20242025 Company: -8 683 € Industry median: 1 062 €2025-15 000-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: 10 594 € Industry median: 1 072 €20192020 Company: -1 506 € Industry median: 1 156 €2021 Company: -13 005 € Industry median: 1 164 €20212022 Company: 2 992 € Industry median: 1 042 €2023 Company: -174 € Industry median: 1 210 €20232024 Company: 6 370 € Industry median: 987 €2025 Company: -8 683 € Industry median: 1 062 €2025
  • 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: -69.6 % · −100.8 pp vs the year before · industry median 14.8 % · above 2% of the industry
-75-50-25025502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 36.8 % Industry median: 15.7 %20192020 Company: -6.1 % Industry median: 17.8 %20202021 Company: -58.2 % Industry median: 17.9 %20212022 Company: 7.7 % Industry median: 16.2 %20222023 Company: -1.9 % Industry median: 16.9 %20232024 Company: 31.2 % Industry median: 15.0 %20242025 Company: -69.6 % Industry median: 14.8 %2025-75-50-25025502018 Company: — Industry median: —2019 Company: 36.8 % Industry median: 15.7 %20192020 Company: -6.1 % Industry median: 17.8 %2021 Company: -58.2 % Industry median: 17.9 %20212022 Company: 7.7 % Industry median: 16.2 %2023 Company: -1.9 % Industry median: 16.9 %20232024 Company: 31.2 % Industry median: 15.0 %2025 Company: -69.6 % Industry median: 14.8 %2025
  • 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: 23 755 € · −27.0% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 30 343 €20192020 Company: 28 207 €20202021 Company: 15 704 €20212022 Company: 17 731 €20222023 Company: 18 007 €20232024 Company: 32 539 €20242025 Company: 23 755 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 30 343 €20192020 Company: 28 207 €2021 Company: 15 704 €20212022 Company: 17 731 €2023 Company: 18 007 €20232024 Company: 32 539 €2025 Company: 23 755 €2025
Equity, € 2025: 23 072 € · −27.3% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 29 089 €20192020 Company: 27 582 €20202021 Company: 14 577 €20212022 Company: 17 570 €20222023 Company: 17 396 €20232024 Company: 31 755 €20242025 Company: 23 072 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 29 089 €20192020 Company: 27 582 €2021 Company: 14 577 €20212022 Company: 17 570 €2023 Company: 17 396 €20232024 Company: 31 755 €2025 Company: 23 072 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
01232016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 3 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 1202501232018 Company: 0 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 3 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 12 481 -8 683 16 977 23 755 23 072 1
2024 20 408 6 370 7 359 32 539 31 755 1
2023 9 161 -174 4 817 18 007 17 396 1
2022 38 845 2 992 22 352 17 731 17 570 2
2021 22 346 -13 005 22 135 15 704 14 577 3
2020 24 542 -1 506 9 950 28 207 27 582 2
2019 28 805 10 594 3 092 30 343 29 089 1
2018 — — — — — 0
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 0
2012 — — — — — 1
2011 — — — — — 2
2010 — — — — — 1
2009 — — — — — 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
-69.6 %
Net profit / revenue
Return on equity (ROE)
-37.6 %
Net profit / equity
Return on assets (ROA)
-36.6 %
Net profit / assets
Equity ratio
97.1 %
Equity / assets
Debt ratio
2.9 %
Liabilities / assets
Current ratio
7.27
Current assets / current liabilities
Revenue per employee
12 481 €
Revenue / average full-time employees
Labour cost per employee per month
1 415 €
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 12 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 6 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 8 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 13 May 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 10123313 / 15
17 Sep 2024
Second (constitutive) merger entry In force
17 Sep 2024
PDF
Ä 10123313 / M2
26 Jul 2024
Ruling to eliminate deficiencies 18 Aug 2024 In force
14 Aug 2024
PDF
Ä 10123313 / 14
21 Jun 2024
Entry refused In force
11 Jul 2024
PDF
Ä 10123313 / 13
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10123313 / 12
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10123313 / 11
30 Nov 2017
Amendment entry In force
30 Nov 2017
PDF
Ä 10123313 / 10
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10123313 / 9
10 Feb 2014
Amendment entry In force
10 Feb 2014
PDF
Ä 10123313 / M1
7 Feb 2014
Ruling to eliminate deficiencies 9 Mar 2014 Deficiencies eliminated
10 Feb 2014
PDF
Ä 10123313 / 8
17 Feb 2012
Amendment entry In force
17 Feb 2012
PDF
Ä 10123313 / 7
16 Feb 2012
Amendment entry In force
16 Feb 2012
PDF
Ä 10123313 / 6
3 Nov 2010
Amendment entry In force
3 Nov 2010
PDF
Ä 10123313 / 5
26 Oct 2010
Amendment entry In force
26 Oct 2010
PDF
Ä 10123313 / 4
20 Oct 2010
Amendment entry In force
20 Oct 2010
PDF
Ä 10123313 / 3
25 Feb 2010
Amendment entry In force
25 Feb 2010
PDF
Ä 123313 / 2
17 Dec 2008
Amendment entry In force
17 Dec 2008
PDF
Ä 123313
9 Dec 2008
First entry In force
9 Dec 2008
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data