Õigusbüroo VK & Partnerid Osaühing

Active Registry code 11986263 OÜ Tallinn Registered 1 Sep 2010
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Õigusbüroo VK & Partnerid Osaühing is a OÜ based in Tallinn, registry code 11986263, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €73 794 with employees.

Turnover
73 794 €
↓ 12.8% vs Q2 2026
State taxes
49 €
↑ 16.7% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 73 794 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 310 232 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -0.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 73 794 € · −12.8% vs Q2 2026 · industry median 9 740 € · above 91% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 45 459 € Industry median: 8 379 €Q4·23Q1 2024 Company: 49 531 € Industry median: 8 662 €Q2 2024 Company: 51 354 € Industry median: 9 055 €Q2·24Q3 2024 Company: 56 205 € Industry median: 9 026 €Q4 2024 Company: 73 942 € Industry median: 8 663 €Q4·24Q1 2025 Company: 51 471 € Industry median: 8 739 €Q2 2025 Company: 74 774 € Industry median: 8 935 €Q2·25Q3 2025 Company: 89 930 € Industry median: 9 025 €Q4 2025 Company: 82 657 € Industry median: 8 820 €Q4·25Q1 2026 Company: 77 547 € Industry median: 9 182 €Q2 2026 Company: 84 596 € Industry median: 9 921 €Q2·26Q3 2026 Company: 73 794 € Industry median: 9 740 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 73 942 € Industry median: 8 663 €Q1 2025 Company: 51 471 € Industry median: 8 739 €Q1·25Q2 2025 Company: 74 774 € Industry median: 8 935 €Q3 2025 Company: 89 930 € Industry median: 9 025 €Q3·25Q4 2025 Company: 82 657 € Industry median: 8 820 €Q1 2026 Company: 77 547 € Industry median: 9 182 €Q1·26Q2 2026 Company: 84 596 € Industry median: 9 921 €Q3 2026 Company: 73 794 € 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.

State taxes, € Q3 2026: 49 € · +16.7% vs Q2 2026
050100150200Q4 2023 Company: 12 €Q4·23Q1 2024 Company: 30 €Q2 2024 Company: 82 €Q2·24Q3 2024 Company: 15 €Q4 2024 Company: 37 €Q4·24Q1 2025 Company: —Q2 2025 Company: 166 €Q2·25Q3 2025 Company: 20 €Q4 2025 Company: 91 €Q4·25Q1 2026 Company: 113 €Q2 2026 Company: 42 €Q2·26Q3 2026 Company: 49 €Q3·26050100150200Q4 2024 Company: 37 €Q1 2025 Company: —Q1·25Q2 2025 Company: 166 €Q3 2025 Company: 20 €Q3·25Q4 2025 Company: 91 €Q1 2026 Company: 113 €Q1·26Q2 2026 Company: 42 €Q3 2026 Company: 49 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 73 794 49 — —
Q2 2026 84 596 42 — —
Q1 2026 77 547 113 — —
Q4 2025 82 657 91 — —
Q3 2025 89 930 20 — —
Q2 2025 74 774 166 — —
Q1 2025 51 471 — — —
Q4 2024 73 942 37 — —
Q3 2024 56 205 15 — —
Q2 2024 51 354 82 — —
Q1 2024 49 531 30 — —
Q4 2023 45 459 12 — —
Q3 2023 37 680 30 — —
Q2 2023 40 842 36 — —
Q1 2023 36 334 — — —
Q4 2022 44 535 98 — —
Q3 2022 29 497 2 — —
Q2 2022 52 196 33 — —
Q1 2022 34 788 — — —

Financials by year

2016 – 2025
Revenue, € thousand 2025: 310 232 € · +33.2% vs 2024 · industry median 12 784 € · above 98% of the industry
01002003004002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 124 152 € Industry median: 10 920 €20192020 Company: 111 220 € Industry median: 10 651 €20202021 Company: 133 303 € Industry median: 10 862 €20212022 Company: 166 440 € Industry median: 11 500 €20222023 Company: 163 433 € Industry median: 12 140 €20232024 Company: 232 839 € Industry median: 12 266 €20242025 Company: 310 232 € Industry median: 12 784 €202501002003004002018 Company: — Industry median: —2019 Company: 124 152 € Industry median: 10 920 €20192020 Company: 111 220 € Industry median: 10 651 €2021 Company: 133 303 € Industry median: 10 862 €20212022 Company: 166 440 € Industry median: 11 500 €2023 Company: 163 433 € Industry median: 12 140 €20232024 Company: 232 839 € Industry median: 12 266 €2025 Company: 310 232 € 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: -2 779 € · −1 679.0% vs 2024 · industry median 1 062 € · above 9% of the industry
-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5 € Industry median: 1 072 €20192020 Company: 1 € Industry median: 1 156 €20202021 Company: 2 € Industry median: 1 164 €20212022 Company: 1 036 € Industry median: 1 042 €20222023 Company: 3 086 € Industry median: 1 210 €20232024 Company: 176 € Industry median: 987 €20242025 Company: -2 779 € Industry median: 1 062 €2025-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: 5 € Industry median: 1 072 €20192020 Company: 1 € Industry median: 1 156 €2021 Company: 2 € Industry median: 1 164 €20212022 Company: 1 036 € Industry median: 1 042 €2023 Company: 3 086 € Industry median: 1 210 €20232024 Company: 176 € Industry median: 987 €2025 Company: -2 779 € 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: -0.9 % · −1.0 pp vs the year before · industry median 14.8 % · above 20% of the industry
-5051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.0 % Industry median: 15.7 %20192020 Company: 0.0 % Industry median: 17.8 %20202021 Company: 0.0 % Industry median: 17.9 %20212022 Company: 0.6 % Industry median: 16.2 %20222023 Company: 1.9 % Industry median: 16.9 %20232024 Company: 0.1 % Industry median: 15.0 %20242025 Company: -0.9 % Industry median: 14.8 %2025-5051015202018 Company: — Industry median: —2019 Company: 0.0 % Industry median: 15.7 %20192020 Company: 0.0 % Industry median: 17.8 %2021 Company: 0.0 % Industry median: 17.9 %20212022 Company: 0.6 % Industry median: 16.2 %2023 Company: 1.9 % Industry median: 16.9 %20232024 Company: 0.1 % Industry median: 15.0 %2025 Company: -0.9 % 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: 56 113 € · −6.4% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 24 639 €20192020 Company: 20 055 €20202021 Company: 25 381 €20212022 Company: 33 180 €20222023 Company: 42 142 €20232024 Company: 59 950 €20242025 Company: 56 113 €2025020 00040 00060 0002018 Company: —2019 Company: 24 639 €20192020 Company: 20 055 €2021 Company: 25 381 €20212022 Company: 33 180 €2023 Company: 42 142 €20232024 Company: 59 950 €2025 Company: 56 113 €2025
Equity, € 2025: 4 467 € · −35.0% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 572 €20192020 Company: 2 573 €20202021 Company: 2 575 €20212022 Company: 3 611 €20222023 Company: 6 697 €20232024 Company: 6 873 €20242025 Company: 4 467 €202502 0004 0006 0008 0002018 Company: —2019 Company: 2 572 €20192020 Company: 2 573 €2021 Company: 2 575 €20212022 Company: 3 611 €2023 Company: 6 697 €20232024 Company: 6 873 €2025 Company: 4 467 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 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 310 232 -2 779 0 56 113 4 467 0
2024 232 839 176 0 59 950 6 873 0
2023 163 433 3 086 0 42 142 6 697 0
2022 166 440 1 036 0 33 180 3 611 0
2021 133 303 2 — 25 381 2 575 0
2020 111 220 1 — 20 055 2 573 0
2019 124 152 5 — 24 639 2 572 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 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
-0.9 %
Net profit / revenue
Return on equity (ROE)
-62.2 %
Net profit / equity
Return on assets (ROA)
-5.0 %
Net profit / assets
Equity ratio
8.0 %
Equity / assets
Debt ratio
92.0 %
Liabilities / assets
Current ratio
1.09
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 19 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 Aug 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 22 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 May 2021 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

  • Kuldar Kirt
    Founder · 20 000 € · 31 Aug 2010
  • Riho Viik
    Founder · 20 000 € · 31 Aug 2010
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 10147231 / 8
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 10147231 / 7
27 Dec 2021
Amendment under Commercial Code § 525 (2) In force
27 Dec 2021
PDF
Ä 10147231 / 6
2 Aug 2021
Amendment under Commercial Code § 525 (2) In force
2 Aug 2021
PDF
Ä 10147231 / M2
23 Jul 2021
Ruling to correct data outside an entry 2 Aug 2021 Deficiencies eliminated
2 Aug 2021
PDF
Ä 10147231 / M1
30 Apr 2021
Warning of a fine: annual report not filed 30 May 2021 Deficiencies eliminated
28 May 2021
PDF
Ä 10147231 / 5
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10147231 / 4
1 Dec 2017
Amendment entry In force
1 Dec 2017
PDF
Ä 10147231 / 3
14 Sep 2016
Amendment entry In force
14 Sep 2016
PDF
Ä 10147231 / 2
27 Jun 2011
Amendment entry In force
27 Jun 2011
PDF
Ä 10147231
1 Sep 2010
First entry In force
1 Sep 2010
PDF

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