SPB Estonia õigusbüroo OÜ

Active Registry code 11784358 OÜ Tallinn Registered 25 Nov 2009
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SPB Estonia õigusbüroo OÜ is a OÜ based in Tallinn, registry code 11784358, status: active. Main activity: Other legal activities. According to EMTA, turnover for Q3 2026 was €24 091 with 2 employees.

Turnover
24 091 €
↑ 6.9% vs Q2 2026
State taxes
7 121 €
↑ 1.7% vs Q2 2026
Labour taxes
3 985 €
↑ 5.5% vs Q2 2026
Employees
2
±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 24 091 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 993 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 85 868 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 9.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 24 091 € · +6.9% vs Q2 2026 · industry median 9 740 € · above 76% of the industry
05 00010 00015 00020 00025 000Q4 2023 Company: 19 152 € Industry median: 8 379 €Q4·23Q1 2024 Company: 19 846 € Industry median: 8 662 €Q2 2024 Company: 21 040 € Industry median: 9 055 €Q2·24Q3 2024 Company: 17 559 € Industry median: 9 026 €Q4 2024 Company: 22 435 € Industry median: 8 663 €Q4·24Q1 2025 Company: 21 849 € Industry median: 8 739 €Q2 2025 Company: 19 358 € Industry median: 8 935 €Q2·25Q3 2025 Company: 20 085 € Industry median: 9 025 €Q4 2025 Company: 23 203 € Industry median: 8 820 €Q4·25Q1 2026 Company: 17 300 € Industry median: 9 182 €Q2 2026 Company: 22 531 € Industry median: 9 921 €Q2·26Q3 2026 Company: 24 091 € Industry median: 9 740 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 22 435 € Industry median: 8 663 €Q1 2025 Company: 21 849 € Industry median: 8 739 €Q1·25Q2 2025 Company: 19 358 € Industry median: 8 935 €Q3 2025 Company: 20 085 € Industry median: 9 025 €Q3·25Q4 2025 Company: 23 203 € Industry median: 8 820 €Q1 2026 Company: 17 300 € Industry median: 9 182 €Q1·26Q2 2026 Company: 22 531 € Industry median: 9 921 €Q3 2026 Company: 24 091 € Industry median: 9 740 €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.

Labour taxes per employee, € Q3 2026: 1 993 € · +5.5% vs Q2 2026 · industry median 1 122 € · above 76% of the industry
05001 0001 5002 0002 500Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: 0 € Industry median: 1 126 €Q4 2025 Company: 1 024 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 202 € Industry median: 1 088 €Q2 2026 Company: 1 888 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 993 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: 0 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 024 € Industry median: 1 123 €Q1 2026 Company: 2 202 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 888 € Industry median: 1 096 €Q3 2026 Company: 1 993 € 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: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: 1Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: 1Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 7 121 € · +1.7% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 2 923 €Q4·23Q1 2024 Company: 2 739 €Q2 2024 Company: 3 425 €Q2·24Q3 2024 Company: 6 896 €Q4 2024 Company: 3 843 €Q4·24Q1 2025 Company: 3 083 €Q2 2025 Company: 3 258 €Q2·25Q3 2025 Company: 3 249 €Q4 2025 Company: 5 346 €Q4·25Q1 2026 Company: 6 504 €Q2 2026 Company: 7 005 €Q2·26Q3 2026 Company: 7 121 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 3 843 €Q1 2025 Company: 3 083 €Q1·25Q2 2025 Company: 3 258 €Q3 2025 Company: 3 249 €Q3·25Q4 2025 Company: 5 346 €Q1 2026 Company: 6 504 €Q1·26Q2 2026 Company: 7 005 €Q3 2026 Company: 7 121 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 24 091 7 121 3 985 2
Q2 2026 22 531 7 005 3 776 2
Q1 2026 17 300 6 504 4 404 2
Q4 2025 23 203 5 346 2 048 2
Q3 2025 20 085 3 249 — 1
Q2 2025 19 358 3 258 — —
Q1 2025 21 849 3 083 — —
Q4 2024 22 435 3 843 — —
Q3 2024 17 559 6 896 1 167 —
Q2 2024 21 040 3 425 — —
Q1 2024 19 846 2 739 — —
Q4 2023 19 152 2 923 — —
Q3 2023 18 852 7 783 700 —
Q2 2023 14 189 1 773 — 1
Q1 2023 3 896 470 — 1
Q4 2022 — 7 500 — —
Q3 2022 — 901 951 1
Q2 2022 — 1 004 1 063 1
Q1 2022 — 1 544 1 628 1
Labour taxes per employee per month
664 €
Turnover per employee in the quarter
12 046 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 85 868 € · +9.1% vs 2024 · industry median 12 784 € · above 90% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 115 080 € Industry median: 10 920 €20192020 Company: 119 862 € Industry median: 10 651 €20202021 Company: 124 816 € Industry median: 10 862 €20212022 Company: 70 140 € Industry median: 11 500 €20222023 Company: 71 289 € Industry median: 12 140 €20232024 Company: 78 737 € Industry median: 12 266 €20242025 Company: 85 868 € Industry median: 12 784 €202502550751001252018 Company: — Industry median: —2019 Company: 115 080 € Industry median: 10 920 €20192020 Company: 119 862 € Industry median: 10 651 €2021 Company: 124 816 € Industry median: 10 862 €20212022 Company: 70 140 € Industry median: 11 500 €2023 Company: 71 289 € Industry median: 12 140 €20232024 Company: 78 737 € Industry median: 12 266 €2025 Company: 85 868 € 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: 8 323 € · −50.8% vs 2024 · industry median 1 062 € · above 77% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 819 € Industry median: 1 072 €20192020 Company: 17 742 € Industry median: 1 156 €20202021 Company: 37 776 € Industry median: 1 164 €20212022 Company: 19 479 € Industry median: 1 042 €20222023 Company: 18 225 € Industry median: 1 210 €20232024 Company: 16 930 € Industry median: 987 €20242025 Company: 8 323 € Industry median: 1 062 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 1 819 € Industry median: 1 072 €20192020 Company: 17 742 € Industry median: 1 156 €2021 Company: 37 776 € Industry median: 1 164 €20212022 Company: 19 479 € Industry median: 1 042 €2023 Company: 18 225 € Industry median: 1 210 €20232024 Company: 16 930 € Industry median: 987 €2025 Company: 8 323 € 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: 9.7 % · −11.8 pp vs the year before · industry median 14.8 % · above 43% of the industry
0102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.6 % Industry median: 15.7 %20192020 Company: 14.8 % Industry median: 17.8 %20202021 Company: 30.3 % Industry median: 17.9 %20212022 Company: 27.8 % Industry median: 16.2 %20222023 Company: 25.6 % Industry median: 16.9 %20232024 Company: 21.5 % Industry median: 15.0 %20242025 Company: 9.7 % Industry median: 14.8 %20250102030402018 Company: — Industry median: —2019 Company: 1.6 % Industry median: 15.7 %20192020 Company: 14.8 % Industry median: 17.8 %2021 Company: 30.3 % Industry median: 17.9 %20212022 Company: 27.8 % Industry median: 16.2 %2023 Company: 25.6 % Industry median: 16.9 %20232024 Company: 21.5 % Industry median: 15.0 %2025 Company: 9.7 % 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: 58 325 € · +7.5% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 27 200 €20192020 Company: 45 242 €20202021 Company: 83 566 €20212022 Company: 83 462 €20222023 Company: 84 589 €20232024 Company: 54 246 €20242025 Company: 58 325 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 27 200 €20192020 Company: 45 242 €2021 Company: 83 566 €20212022 Company: 83 462 €2023 Company: 84 589 €20232024 Company: 54 246 €2025 Company: 58 325 €2025
Equity, € 2025: 46 980 € · −2.5% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 26 312 €20192020 Company: 44 054 €20202021 Company: 81 831 €20212022 Company: 70 310 €20222023 Company: 68 534 €20232024 Company: 48 165 €20242025 Company: 46 980 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 26 312 €20192020 Company: 44 054 €2021 Company: 81 831 €20212022 Company: 70 310 €2023 Company: 68 534 €20232024 Company: 48 165 €2025 Company: 46 980 €2025
Employees 2025: 2 · industry median 1 · above 80% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 0 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 2 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 85 868 8 323 9 697 58 325 46 980 2
2024 78 737 16 930 0 54 246 48 165 0
2023 71 289 18 225 0 84 589 68 534 0
2022 70 140 19 479 9 433 83 462 70 310 1
2021 124 816 37 776 11 277 83 566 81 831 1
2020 119 862 17 742 10 213 45 242 44 054 1
2019 115 080 1 819 3 470 27 200 26 312 1
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 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
9.7 %
Net profit / revenue
Return on equity (ROE)
17.7 %
Net profit / equity
Return on assets (ROA)
14.3 %
Net profit / assets
Equity ratio
80.5 %
Equity / assets
Debt ratio
19.5 %
Liabilities / assets
Current ratio
4.89
Current assets / current liabilities
Revenue per employee
42 934 €
Revenue / average full-time employees
Labour cost per employee per month
404 €
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 9 Sep 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 1 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 3 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 1 Sep 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 24 Jan 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 10 Dec 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

Owner in

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69109Other legal activities Main
Rulings
Number, date Title Deadline State Document
Ä 10137421 / 15
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10137421 / 14
2 Aug 2022
Amendment under Commercial Code § 525 (2) In force
2 Aug 2022
PDF
Ä 10137421 / 13
13 Jul 2020
Amendment under Commercial Code § 525 (2) In force
13 Jul 2020
PDF
Ä 10137421 / 12
11 Nov 2019
Amendment under Commercial Code § 525 (2) In force
11 Nov 2019
PDF
Ä 10137421 / 11
3 May 2018
Amendment entry In force
3 May 2018
PDF
Ä 10137421 / 10
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10137421 / 9
1 Dec 2017
Amendment entry In force
1 Dec 2017
PDF
Ä 10137421 / M4
14 Sep 2017
Procedural ruling 14 Oct 2017 In force
14 Sep 2017
PDF
Ä 10137421 / M3
18 Oct 2016
Warning of a fine: annual report not filed 17 Nov 2016 Deficiencies eliminated
3 Nov 2016
PDF
Ä 10137421 / 8
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10137421 / M2
9 Mar 2016
Warning of deletion from the register: annual report not filed 10 Sep 2016 Deficiencies eliminated
21 Jul 2016
PDF
Ä 10137421 / 7
29 Sep 2014
Amendment entry In force
29 Sep 2014
PDF
Ä 10137421 / 6
4 May 2011
Amendment entry In force
4 May 2011
PDF
Ä 10137421 / M1
25 Apr 2011
Ruling to eliminate deficiencies 15 Jun 2011 In force
25 Apr 2011
PDF
Ä 10137421 / 5
16 Mar 2010
Amendment entry In force
16 Mar 2010
PDF
Ä 10137421 / 4
23 Feb 2010
Note on closing the former card of a transformed company In force
23 Feb 2010
PDF
Ä 10137421 / 3
23 Feb 2010
Second (constitutive) transformation entry In force
23 Feb 2010
PDF
Ä 10137421 / 2
23 Feb 2010
First (declaratory) transformation entry In force
23 Feb 2010
PDF
Ä 137421
25 Nov 2009
First entry In force
25 Nov 2009
PDF

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