Evelin Jõgar Õigusteenused OÜ is a OÜ based in Tartu linn, registry code 12614718, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €15 497 with 1 employees.
Turnover
15 497 €
↓ 16.8%vs Q2 2026
State taxes
6 601 €
↓ 13.8%vs Q2 2026
Labour taxes
3 456 €
↑ 0.0%vs Q2 2026
Employees
1
±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 202615 497 €
above 65% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee3 456 €
above 90% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202559 107 €
above 87% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20257.7 %
above 39% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 497 € · −16.8% vs Q2 2026 · industry median 9 740 € · above 65% 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: 3 456 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 90% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 601 € · −13.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
15 497
6 601
3 456
1
Q2 2026
18 622
7 658
3 456
1
Q1 2026
17 704
7 519
3 574
1
Q4 2025
14 769
6 855
3 809
1
Q3 2025
11 800
6 965
3 809
1
Q2 2025
18 585
8 620
3 809
1
Q1 2025
13 327
7 355
4 094
1
Q4 2024
18 968
7 321
3 746
1
Q3 2024
14 711
6 505
3 864
1
Q2 2024
23 529
8 884
3 957
1
Q1 2024
14 884
6 489
3 714
1
Q4 2023
20 449
7 885
3 799
1
Q3 2023
15 589
6 782
3 587
1
Q2 2023
19 802
7 442
3 587
1
Q1 2023
14 685
6 298
3 465
1
Q4 2022
12 967
6 027
3 572
1
Q3 2022
16 771
7 004
3 622
1
Q2 2022
15 175
5 801
3 587
1
Q1 2022
11 153
5 816
3 307
1
Labour taxes per employee per month
1 152 €
Turnover per employee in the quarter
15 497 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 59 107 € · −15.9% vs 2024 · industry median 12 784 € · above 87% 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: 4 522 € · −69.5% vs 2024 · industry median 1 062 € · above 68% 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: 7.7 % · −13.4 pp vs the year before · industry median 14.8 % · above 39% 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, € 2025: 46 648 € · −13.3% vs 2024Equity, € 2025: 25 693 € · −23.7% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
59 107
4 522
31 913
46 648
25 693
1
2024
70 279
14 803
34 333
53 822
33 671
1
2023
72 845
26 839
28 455
54 698
34 239
1
2022
54 966
8 714
31 042
30 137
23 400
1
2021
55 299
10 196
30 362
35 549
28 986
1
2020
79 121
17 724
49 667
42 519
36 790
1
2019
92 696
16 531
59 264
36 844
29 093
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
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
7.7 %
Net profit / revenue
Return on equity (ROE)
17.6 %
Net profit / equity
Return on assets (ROA)
9.7 %
Net profit / assets
Equity ratio
55.1 %
Equity / assets
Debt ratio
44.9 %
Liabilities / assets
Current ratio
3.13
Current assets / current liabilities
Revenue per employee
59 107 €
Revenue / average full-time employees
Labour cost per employee per month
2 659 €
Labour costs / employees / 12 months (incl. employer taxes)
