Advokaadibüroo LMP OÜ

Active Registry code 12045166 OÜ Tartu linn Registered 20 Jan 2011
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Advokaadibüroo LMP OÜ is a OÜ based in Tartu linn, registry code 12045166, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €168 765 with 9 employees.

Turnover
168 765 €
↓ 35.6% vs Q2 2026
State taxes
51 830 €
↑ 0.2% vs Q2 2026
Labour taxes
47 343 €
↑ 12.5% vs Q2 2026
Employees
9
+1 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 168 765 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 5 260 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 766 912 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 4.8 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 168 765 € · −35.6% vs Q2 2026 · industry median 9 740 € · above 98% of the industry
0100200300Q4 2023 Company: 180 184 € Industry median: 8 379 €Q4·23Q1 2024 Company: 156 958 € Industry median: 8 662 €Q2 2024 Company: 169 494 € Industry median: 9 055 €Q2·24Q3 2024 Company: 144 469 € Industry median: 9 026 €Q4 2024 Company: 203 001 € Industry median: 8 663 €Q4·24Q1 2025 Company: 172 289 € Industry median: 8 739 €Q2 2025 Company: 246 884 € Industry median: 8 935 €Q2·25Q3 2025 Company: 172 314 € Industry median: 9 025 €Q4 2025 Company: 183 229 € Industry median: 8 820 €Q4·25Q1 2026 Company: 164 730 € Industry median: 9 182 €Q2 2026 Company: 261 964 € Industry median: 9 921 €Q2·26Q3 2026 Company: 168 765 € Industry median: 9 740 €Q3·260100200300Q4 2024 Company: 203 001 € Industry median: 8 663 €Q1 2025 Company: 172 289 € Industry median: 8 739 €Q1·25Q2 2025 Company: 246 884 € Industry median: 8 935 €Q3 2025 Company: 172 314 € Industry median: 9 025 €Q3·25Q4 2025 Company: 183 229 € Industry median: 8 820 €Q1 2026 Company: 164 730 € Industry median: 9 182 €Q1·26Q2 2026 Company: 261 964 € Industry median: 9 921 €Q3 2026 Company: 168 765 € 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: 5 260 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
02 0004 0006 000Q4 2023 Company: 5 472 € Industry median: 957 €Q4·23Q1 2024 Company: 3 903 € Industry median: 991 €Q2 2024 Company: 4 415 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 373 € Industry median: 1 020 €Q4 2024 Company: 5 336 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 848 € Industry median: 1 085 €Q2 2025 Company: 4 776 € Industry median: 1 115 €Q2·25Q3 2025 Company: 4 632 € Industry median: 1 126 €Q4 2025 Company: 5 300 € Industry median: 1 123 €Q4·25Q1 2026 Company: 3 675 € Industry median: 1 088 €Q2 2026 Company: 5 260 € Industry median: 1 096 €Q2·26Q3 2026 Company: 5 260 € Industry median: 1 122 €Q3·2602 0004 0006 000Q4 2024 Company: 5 336 € Industry median: 1 032 €Q1 2025 Company: 2 848 € Industry median: 1 085 €Q1·25Q2 2025 Company: 4 776 € Industry median: 1 115 €Q3 2025 Company: 4 632 € Industry median: 1 126 €Q3·25Q4 2025 Company: 5 300 € Industry median: 1 123 €Q1 2026 Company: 3 675 € Industry median: 1 088 €Q1·26Q2 2026 Company: 5 260 € Industry median: 1 096 €Q3 2026 Company: 5 260 € 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: 9 · +12.5% vs Q2 2026
03581013Q4 2023 Company: 8Q4·23Q1 2024 Company: 11Q2 2024 Company: 11Q2·24Q3 2024 Company: 11Q4 2024 Company: 11Q4·24Q1 2025 Company: 10Q2 2025 Company: 10Q2·25Q3 2025 Company: 10Q4 2025 Company: 9Q4·25Q1 2026 Company: 8Q2 2026 Company: 8Q2·26Q3 2026 Company: 9Q3·2603581013Q4 2024 Company: 11Q1 2025 Company: 10Q1·25Q2 2025 Company: 10Q3 2025 Company: 10Q3·25Q4 2025 Company: 9Q1 2026 Company: 8Q1·26Q2 2026 Company: 8Q3 2026 Company: 9Q3·26
State taxes, € Q3 2026: 51 830 € · +0.2% vs Q2 2026
020 00040 00060 00080 000100 000Q4 2023 Company: 72 460 €Q4·23Q1 2024 Company: 68 510 €Q2 2024 Company: 66 134 €Q2·24Q3 2024 Company: 30 259 €Q4 2024 Company: 86 308 €Q4·24Q1 2025 Company: 61 135 €Q2 2025 Company: 84 913 €Q2·25Q3 2025 Company: 72 860 €Q4 2025 Company: 81 021 €Q4·25Q1 2026 Company: 64 901 €Q2 2026 Company: 51 730 €Q2·26Q3 2026 Company: 51 830 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 86 308 €Q1 2025 Company: 61 135 €Q1·25Q2 2025 Company: 84 913 €Q3 2025 Company: 72 860 €Q3·25Q4 2025 Company: 81 021 €Q1 2026 Company: 64 901 €Q1·26Q2 2026 Company: 51 730 €Q3 2026 Company: 51 830 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 168 765 51 830 47 343 9
Q2 2026 261 964 51 730 42 077 8
Q1 2026 164 730 64 901 29 396 8
Q4 2025 183 229 81 021 47 700 9
Q3 2025 172 314 72 860 46 324 10
Q2 2025 246 884 84 913 47 764 10
Q1 2025 172 289 61 135 28 483 10
Q4 2024 203 001 86 308 58 696 11
Q3 2024 144 469 30 259 26 104 11
Q2 2024 169 494 66 134 48 560 11
Q1 2024 156 958 68 510 42 933 11
Q4 2023 180 184 72 460 43 779 8
Q3 2023 153 159 56 170 32 592 9
Q2 2023 144 411 47 486 30 022 7
Q1 2023 96 117 10 057 11 384 8
Q4 2022 144 811 38 895 24 086 7
Q3 2022 104 246 35 198 19 898 7
Q2 2022 71 915 23 834 15 828 6
Q1 2022 53 761 19 180 13 104 4
Labour taxes per employee per month
1 753 €
Turnover per employee in the quarter
18 752 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 766 912 € · +15.6% vs 2024 · industry median 12 784 € · above 98% of the industry
02004006008002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 452 259 € Industry median: 10 920 €20192020 Company: 352 763 € Industry median: 10 651 €20202021 Company: 285 212 € Industry median: 10 862 €20212022 Company: 398 855 € Industry median: 11 500 €20222023 Company: 604 552 € Industry median: 12 140 €20232024 Company: 663 367 € Industry median: 12 266 €20242025 Company: 766 912 € Industry median: 12 784 €202502004006008002018 Company: — Industry median: —2019 Company: 452 259 € Industry median: 10 920 €20192020 Company: 352 763 € Industry median: 10 651 €2021 Company: 285 212 € Industry median: 10 862 €20212022 Company: 398 855 € Industry median: 11 500 €2023 Company: 604 552 € Industry median: 12 140 €20232024 Company: 663 367 € Industry median: 12 266 €2025 Company: 766 912 € 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: 36 689 € · +598.0% vs 2024 · industry median 1 062 € · above 94% of the industry
-75 000-50 000-25 000025 00050 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -7 358 € Industry median: 1 072 €20192020 Company: -70 152 € Industry median: 1 156 €20202021 Company: 35 090 € Industry median: 1 164 €20212022 Company: -5 995 € Industry median: 1 042 €20222023 Company: 20 373 € Industry median: 1 210 €20232024 Company: 5 256 € Industry median: 987 €20242025 Company: 36 689 € Industry median: 1 062 €2025-75 000-50 000-25 000025 00050 0002018 Company: — Industry median: —2019 Company: -7 358 € Industry median: 1 072 €20192020 Company: -70 152 € Industry median: 1 156 €2021 Company: 35 090 € Industry median: 1 164 €20212022 Company: -5 995 € Industry median: 1 042 €2023 Company: 20 373 € Industry median: 1 210 €20232024 Company: 5 256 € Industry median: 987 €2025 Company: 36 689 € 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: 4.8 % · +4.0 pp vs the year before · industry median 14.8 % · above 34% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1.6 % Industry median: 15.7 %20192020 Company: -19.9 % Industry median: 17.8 %20202021 Company: 12.3 % Industry median: 17.9 %20212022 Company: -1.5 % Industry median: 16.2 %20222023 Company: 3.4 % Industry median: 16.9 %20232024 Company: 0.8 % Industry median: 15.0 %20242025 Company: 4.8 % Industry median: 14.8 %2025-20-10010202018 Company: — Industry median: —2019 Company: -1.6 % Industry median: 15.7 %20192020 Company: -19.9 % Industry median: 17.8 %2021 Company: 12.3 % Industry median: 17.9 %20212022 Company: -1.5 % Industry median: 16.2 %2023 Company: 3.4 % Industry median: 16.9 %20232024 Company: 0.8 % Industry median: 15.0 %2025 Company: 4.8 % 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, € thousand 2025: 189 931 € · −13.7% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 134 802 €20192020 Company: 27 740 €20202021 Company: 61 486 €20212022 Company: 82 386 €20222023 Company: 113 216 €20232024 Company: 220 051 €20242025 Company: 189 931 €20250501001502002502018 Company: —2019 Company: 134 802 €20192020 Company: 27 740 €2021 Company: 61 486 €20212022 Company: 82 386 €2023 Company: 113 216 €20232024 Company: 220 051 €2025 Company: 189 931 €2025
Equity, € 2025: 65 298 € · +128.2% vs 2024
-40 000-20 000020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 43 809 €20192020 Company: -26 343 €20202021 Company: 8 747 €20212022 Company: 2 752 €20222023 Company: 23 285 €20232024 Company: 28 609 €20242025 Company: 65 298 €2025-40 000-20 000020 00040 00060 00080 0002018 Company: —2019 Company: 43 809 €20192020 Company: -26 343 €2021 Company: 8 747 €20212022 Company: 2 752 €2023 Company: 23 285 €20232024 Company: 28 609 €2025 Company: 65 298 €2025
Employees 2025: 10 · −16.7% vs 2024 · industry median 1 · above 98% of the industry
035810132016 Company: 11 Industry median: —20162017 Company: 8 Industry median: —20172018 Company: 6 Industry median: 120182019 Company: 8 Industry median: 120192020 Company: 7 Industry median: 120202021 Company: 3 Industry median: 120212022 Company: 6 Industry median: 120222023 Company: 8 Industry median: 120232024 Company: 12 Industry median: 120242025 Company: 10 Industry median: 12025035810132018 Company: 6 Industry median: 12019 Company: 8 Industry median: 120192020 Company: 7 Industry median: 12021 Company: 3 Industry median: 120212022 Company: 6 Industry median: 12023 Company: 8 Industry median: 120232024 Company: 12 Industry median: 12025 Company: 10 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 766 912 36 689 346 388 189 931 65 298 10
2024 663 367 5 256 502 619 220 051 28 609 12
2023 604 552 20 373 312 071 113 216 23 285 8
2022 398 855 -5 995 186 537 82 386 2 752 6
2021 285 212 35 090 125 891 61 486 8 747 3
2020 352 763 -70 152 253 678 27 740 -26 343 7
2019 452 259 -7 358 190 404 134 802 43 809 8
2018 — — — — — 6
2017 — — — — — 8
2016 — — — — — 11
2015 — — — — — 11
2014 — — — — — 5
2013 — — — — — 4
2012 — — — — — 6
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
4.8 %
Net profit / revenue
Return on equity (ROE)
56.2 %
Net profit / equity
Return on assets (ROA)
19.3 %
Net profit / assets
Equity ratio
34.4 %
Equity / assets
Debt ratio
65.6 %
Liabilities / assets
Current ratio
0.83
Current assets / current liabilities
Revenue per employee
76 691 €
Revenue / average full-time employees
Labour cost per employee per month
2 887 €
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 25 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 5 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 6 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 10 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 15 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 19 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 27 Jul 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

  • Tanel Melk
    Founder · 2 500 € · 20 Jan 2011
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 20054865 / 13
10 Sep 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
10 Sep 2026
PDF
Ä 20054865 / 12
5 Aug 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
5 Aug 2025
PDF
Ä 20054865 / 11
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20054865 / 10
2 Mar 2021
Division entry (second, constitutive) In force
2 Mar 2021
PDF
Ä 20054865 / M3
10 Feb 2021
Ruling to eliminate deficiencies 17 Feb 2021 In force
10 Feb 2021
PDF
Ä 20054865 / M2
18 Nov 2020
Ruling to eliminate deficiencies 16 Feb 2021 In force
18 Nov 2020
PDF
Ä 20054865 / 9
8 Oct 2020
Amendment entry In force
8 Oct 2020
PDF
Ä 20054865 / 8
29 Jan 2018
Division entry (second, constitutive) In force
29 Jan 2018
PDF
Ä 20054865 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20054865 / M1
5 Jan 2018
Ruling to eliminate deficiencies 20 Jan 2018 Deficiencies eliminated
29 Jan 2018
PDF
Ä 20054865 / 6
23 Nov 2017
Amendment entry In force
23 Nov 2017
PDF
Ä 20054865 / 5
4 Mar 2014
Amendment entry In force
4 Mar 2014
PDF
Ä 20054865 / 4
26 Feb 2014
Second (constitutive) merger entry In force
26 Feb 2014
PDF
Ä 20054865 / 3
29 Nov 2012
Amendment under Commercial Code § 525 (2) In force
29 Nov 2012
PDF
Ä 20054865 / 2
16 Jul 2012
Amendment entry In force
16 Jul 2012
PDF
Ä 20054865
20 Jan 2011
First entry In force
20 Jan 2011
PDF

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