Õigusbüroo Eikner & Co OÜ

Active Registry code 12724648 OÜ Tartu linn Registered 24 Sep 2014
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Õigusbüroo Eikner & Co OÜ is a OÜ based in Tartu linn, registry code 12724648, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €5 520 with 1 employees.

Turnover
5 520 €
↓ 46.2% vs Q2 2026
State taxes
2 146 €
↓ 55.4% vs Q2 2026
Labour taxes
1 279 €
↑ 0.0% vs Q2 2026
Employees
1
±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 5 520 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 279 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2023 48 752 €
    industry median 12 140 € · companies in the industry: 8 408
  • Net profit margin · 2023 23.4 %
    industry median 16.9 % · companies in the industry: 6 837

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 5 520 € · −46.2% vs Q2 2026 · industry median 9 740 € · above 36% of the industry
05 00010 00015 00020 000Q4 2023 Company: 12 405 € Industry median: 8 379 €Q4·23Q1 2024 Company: 9 483 € Industry median: 8 662 €Q2 2024 Company: 7 870 € Industry median: 9 055 €Q2·24Q3 2024 Company: 5 460 € Industry median: 9 026 €Q4 2024 Company: 9 354 € Industry median: 8 663 €Q4·24Q1 2025 Company: 9 093 € Industry median: 8 739 €Q2 2025 Company: 8 930 € Industry median: 8 935 €Q2·25Q3 2025 Company: 15 010 € Industry median: 9 025 €Q4 2025 Company: 12 625 € Industry median: 8 820 €Q4·25Q1 2026 Company: 14 600 € Industry median: 9 182 €Q2 2026 Company: 10 265 € Industry median: 9 921 €Q2·26Q3 2026 Company: 5 520 € Industry median: 9 740 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 9 354 € Industry median: 8 663 €Q1 2025 Company: 9 093 € Industry median: 8 739 €Q1·25Q2 2025 Company: 8 930 € Industry median: 8 935 €Q3 2025 Company: 15 010 € Industry median: 9 025 €Q3·25Q4 2025 Company: 12 625 € Industry median: 8 820 €Q1 2026 Company: 14 600 € Industry median: 9 182 €Q1·26Q2 2026 Company: 10 265 € Industry median: 9 921 €Q3 2026 Company: 5 520 € 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: 1 279 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 59% of the industry
05001 0001 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: 0 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 279 € Industry median: 1 126 €Q4 2025 Company: 1 279 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 279 € Industry median: 1 088 €Q2 2026 Company: 1 279 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 279 € Industry median: 1 122 €Q3·2605001 0001 500Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: 0 € Industry median: 1 115 €Q3 2025 Company: 1 279 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 279 € Industry median: 1 123 €Q1 2026 Company: 1 279 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 279 € Industry median: 1 096 €Q3 2026 Company: 1 279 € 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 2 146 € · −55.4% vs Q2 2026
02 0004 0006 000Q4 2023 Company: 3 156 €Q4·23Q1 2024 Company: 1 538 €Q2 2024 Company: 2 891 €Q2·24Q3 2024 Company: 1 667 €Q4 2024 Company: 3 146 €Q4·24Q1 2025 Company: 3 103 €Q2 2025 Company: 3 370 €Q2·25Q3 2025 Company: 5 351 €Q4 2025 Company: 5 803 €Q4·25Q1 2026 Company: 5 542 €Q2 2026 Company: 4 817 €Q2·26Q3 2026 Company: 2 146 €Q3·2602 0004 0006 000Q4 2024 Company: 3 146 €Q1 2025 Company: 3 103 €Q1·25Q2 2025 Company: 3 370 €Q3 2025 Company: 5 351 €Q3·25Q4 2025 Company: 5 803 €Q1 2026 Company: 5 542 €Q1·26Q2 2026 Company: 4 817 €Q3 2026 Company: 2 146 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 5 520 2 146 1 279 1
Q2 2026 10 265 4 817 1 279 1
Q1 2026 14 600 5 542 1 279 1
Q4 2025 12 625 5 803 1 279 1
Q3 2025 15 010 5 351 1 279 1
Q2 2025 8 930 3 370 — 1
Q1 2025 9 093 3 103 89 —
Q4 2024 9 354 3 146 329 —
Q3 2024 5 460 1 667 140 —
Q2 2024 7 870 2 891 350 —
Q1 2024 9 483 1 538 — —
Q4 2023 12 405 3 156 235 —
Q3 2023 9 972 2 360 189 —
Q2 2023 16 340 2 948 — —
Q1 2023 4 900 954 — —
Q4 2022 12 791 4 178 490 —
Q3 2022 8 401 2 924 375 —
Q2 2022 16 524 3 301 — —
Q1 2022 7 775 2 085 175 —
Labour taxes per employee per month
426 €
Turnover per employee in the quarter
5 520 €

Q3 2026 · calculated from EMTA data

Financials by year

2015 – 2024
Revenue, € 2023: 48 752 € · +10.9% vs 2022 · industry median 12 140 € · above 85% of the industry
010 00020 00030 00040 00050 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 36 964 € Industry median: 10 920 €20192020 Company: 34 569 € Industry median: 10 651 €20202021 Company: 29 890 € Industry median: 10 862 €20212022 Company: 43 941 € Industry median: 11 500 €20222023 Company: 48 752 € Industry median: 12 140 €20232024 Company: — Industry median: 12 266 €2024010 00020 00030 00040 00050 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 36 964 € Industry median: 10 920 €2020 Company: 34 569 € Industry median: 10 651 €20202021 Company: 29 890 € Industry median: 10 862 €2022 Company: 43 941 € Industry median: 11 500 €20222023 Company: 48 752 € Industry median: 12 140 €2024 Company: — Industry median: 12 266 €2024
  • 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, € 2023: 11 412 € · −53.6% vs 2022 · industry median 1 210 € · above 82% of the industry
010 00020 00030 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 26 790 € Industry median: 1 072 €20192020 Company: 24 659 € Industry median: 1 156 €20202021 Company: 22 899 € Industry median: 1 164 €20212022 Company: 24 581 € Industry median: 1 042 €20222023 Company: 11 412 € Industry median: 1 210 €20232024 Company: — Industry median: 987 €2024010 00020 00030 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 26 790 € Industry median: 1 072 €2020 Company: 24 659 € Industry median: 1 156 €20202021 Company: 22 899 € Industry median: 1 164 €2022 Company: 24 581 € Industry median: 1 042 €20222023 Company: 11 412 € Industry median: 1 210 €2024 Company: — Industry median: 987 €2024
  • 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, % 2023: 23.4 % · −32.5 pp vs the year before · industry median 16.9 % · above 57% of the industry
0204060802015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 72.5 % Industry median: 15.7 %20192020 Company: 71.3 % Industry median: 17.8 %20202021 Company: 76.6 % Industry median: 17.9 %20212022 Company: 55.9 % Industry median: 16.2 %20222023 Company: 23.4 % Industry median: 16.9 %20232024 Company: — Industry median: 15.0 %20240204060802017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 72.5 % Industry median: 15.7 %2020 Company: 71.3 % Industry median: 17.8 %20202021 Company: 76.6 % Industry median: 17.9 %2022 Company: 55.9 % Industry median: 16.2 %20222023 Company: 23.4 % Industry median: 16.9 %2024 Company: — Industry median: 15.0 %2024
  • 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, € 2023: 51 060 € · +19.9% vs 2022
020 00040 00060 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 32 367 €20192020 Company: 29 861 €20202021 Company: 33 177 €20212022 Company: 42 601 €20222023 Company: 51 060 €20232024 Company: —2024020 00040 00060 0002017 Company: —2018 Company: —20182019 Company: 32 367 €2020 Company: 29 861 €20202021 Company: 33 177 €2022 Company: 42 601 €20222023 Company: 51 060 €2024 Company: —2024
Equity, € 2023: 47 483 € · +12.7% vs 2022
010 00020 00030 00040 00050 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 29 740 €20192020 Company: 27 499 €20202021 Company: 32 399 €20212022 Company: 42 131 €20222023 Company: 47 483 €20232024 Company: —2024010 00020 00030 00040 00050 0002017 Company: —2018 Company: —20182019 Company: 29 740 €2020 Company: 27 499 €20202021 Company: 32 399 €2022 Company: 42 131 €20222023 Company: 47 483 €2024 Company: —2024
Employees 2024: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02015 Company: 0 Industry median: —20152016 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: 120240.00.20.40.60.81.02017 Company: 0 Industry median: —2018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 12020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 12022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 12024 Company: 0 Industry median: 12024
  • 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
2024 — — — — — 0
2023 48 752 11 412 0 51 060 47 483 0
2022 43 941 24 581 0 42 601 42 131 0
2021 29 890 22 899 0 33 177 32 399 0
2020 34 569 24 659 0 29 861 27 499 0
2019 36 964 26 790 0 32 367 29 740 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 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 2023

Net profit margin
23.4 %
Net profit / revenue
Return on equity (ROE)
24.0 %
Net profit / equity
Return on assets (ROA)
22.4 %
Net profit / assets
Equity ratio
93.0 %
Equity / assets
Debt ratio
7.0 %
Liabilities / assets
Current ratio
10.62
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2023 1 Jan 2023 – 31 Dec 2023 11 Nov 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 19 Dec 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 10 Nov 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jan 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

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 20068962 / 7
3 Dec 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
3 Dec 2025
PDF
Ä 20068962 / M3
2 Sep 2024
Warning of deletion from the register: annual report not filed 6 Dec 2024 Deficiencies eliminated
12 Nov 2024
PDF
Ä 20068962 / M2
10 Jul 2024
Warning of deletion from the register: annual report not filed 13 Oct 2024 Deficiencies eliminated
24 Aug 2024
PDF
Ä 20068962 / M1
4 Nov 2023
Warning of deletion from the register: annual report not filed 7 Feb 2024 Deficiencies eliminated
19 Dec 2023
PDF
Ä 20068962 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20068962 / 5
13 Aug 2020
Amendment under Commercial Code § 525 (2) In force
13 Aug 2020
PDF
Ä 20068962 / 4
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20068962 / 3
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20068962 / 2
8 Dec 2017
Amendment entry In force
8 Dec 2017
PDF
Ä 20068962
24 Sep 2014
First entry In force
24 Sep 2014
PDF

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