Advokaadibüroo Tarmo Pilv ja Partnerid OÜ is a OÜ based in Tartu linn, registry code 12348292, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €79 705 with 7 employees.
Turnover
79 705 €
↓ 15.1%vs Q2 2026
State taxes
33 935 €
↓ 4.1%vs Q2 2026
Labour taxes
20 561 €
↑ 1.9%vs Q2 2026
Employees
7
±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 202679 705 €
above 92% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 937 €
above 86% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025326 006 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20250.7 %
above 25% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 79 705 € · −15.1% vs Q2 2026 · industry median 9 740 € · 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.
Labour taxes per employee, € Q3 2026: 2 937 € · +1.9% vs Q2 2026 · industry median 1 122 € · above 86% 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: 7 · +0.0% vs Q2 2026State taxes, € Q3 2026: 33 935 € · −4.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
79 705
33 935
20 561
7
Q2 2026
93 872
35 396
20 174
7
Q1 2026
80 076
35 911
22 288
8
Q4 2025
75 665
36 785
24 671
8
Q3 2025
88 572
40 329
24 775
9
Q2 2025
84 115
39 596
24 113
7
Q1 2025
87 171
37 709
22 511
6
Q4 2024
83 992
35 177
21 404
6
Q3 2024
78 174
35 411
22 389
6
Q2 2024
87 339
39 184
24 039
6
Q1 2024
91 228
36 254
21 862
7
Q4 2023
74 367
33 561
22 040
7
Q3 2023
86 397
36 210
22 967
7
Q2 2023
89 592
32 356
17 979
7
Q1 2023
66 086
22 189
12 294
5
Q4 2022
73 888
27 260
18 529
5
Q3 2022
88 020
33 073
20 894
6
Q2 2022
72 322
28 140
16 815
7
Q1 2022
88 245
31 020
19 045
7
Labour taxes per employee per month
979 €
Turnover per employee in the quarter
11 386 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 326 006 € · −6.2% vs 2024 · industry median 12 784 € · above 98% 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: 2 302 € · −31.7% vs 2024 · industry median 1 062 € · above 59% 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: 0.7 % · −0.3 pp vs the year before · industry median 14.8 % · above 25% 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, € thousand 2025: 194 809 € · −2.7% vs 2024Equity, € thousand 2025: 155 348 € · +1.5% vs 2024Employees2025: 7 · +16.7% vs 2024 · industry median 1 · above 98% 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
326 006
2 302
222 775
194 809
155 348
7
2024
347 619
3 368
205 254
200 294
153 046
6
2023
328 283
1 313
194 140
221 220
149 678
6
2022
298 926
3 764
165 557
196 550
148 365
4
2021
304 636
1 654
154 362
249 496
144 601
6
2020
253 166
2 544
105 959
255 387
153 315
7
2019
230 682
7 893
86 228
216 274
150 771
7
2018
—
—
—
—
—
6
2017
—
—
—
—
—
5
2016
—
—
—
—
—
5
2015
—
—
—
—
—
5
2014
—
—
—
—
—
5
2013
—
—
—
—
—
6
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
0.7 %
Net profit / revenue
Return on equity (ROE)
1.5 %
Net profit / equity
Return on assets (ROA)
1.2 %
Net profit / assets
Equity ratio
79.7 %
Equity / assets
Debt ratio
20.3 %
Liabilities / assets
Current ratio
2.66
Current assets / current liabilities
Revenue per employee
46 572 €
Revenue / average full-time employees
Labour cost per employee per month
2 652 €
Labour costs / employees / 12 months (incl. employer taxes)
