Õigusmenetluse Osaühing

Active Registry code 12876542 OÜ Tallinn Registered 9 Jul 2015
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Õigusmenetluse Osaühing is a OÜ based in Tallinn, registry code 12876542, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €34 447 and 1 employees.

Turnover
—
State taxes
364 €
↓ 65.9% vs Q2 2026
Labour taxes
386 €
↓ 65.9% vs Q2 2026
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 34 447 €
    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
Labour taxes per employee, € Q1 2026: 1 047 € · +7.7% vs Q4 2025 · industry median 1 088 € · above 47% of the industry
02505007501 0001 250Q4 2023 Company: 806 € Industry median: 957 €Q4·23Q1 2024 Company: 910 € Industry median: 991 €Q2 2024 Company: 1 056 € Industry median: 1 012 €Q2·24Q3 2024 Company: 963 € Industry median: 1 020 €Q4 2024 Company: 963 € Industry median: 1 032 €Q4·24Q1 2025 Company: 969 € Industry median: 1 085 €Q2 2025 Company: 972 € Industry median: 1 115 €Q2·25Q3 2025 Company: 972 € Industry median: 1 126 €Q4 2025 Company: 972 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 047 € Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 963 € Industry median: 1 032 €Q1 2025 Company: 969 € Industry median: 1 085 €Q1·25Q2 2025 Company: 972 € Industry median: 1 115 €Q3 2025 Company: 972 € Industry median: 1 126 €Q3·25Q4 2025 Company: 972 € Industry median: 1 123 €Q1 2026 Company: 1 047 € Industry median: 1 088 €Q1·26Q2 2026 Company: — Industry median: 1 096 €Q3 2026 Company: — 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 Q1 2026: 1 · +0.0% vs Q4 2025
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 364 € · −65.9% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 753 €Q4·23Q1 2024 Company: 853 €Q2 2024 Company: 2 881 €Q2·24Q3 2024 Company: 904 €Q4 2024 Company: 1 904 €Q4·24Q1 2025 Company: 910 €Q2 2025 Company: 913 €Q2·25Q3 2025 Company: 2 323 €Q4 2025 Company: 913 €Q4·25Q1 2026 Company: 3 805 €Q2 2026 Company: 1 066 €Q2·26Q3 2026 Company: 364 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 1 904 €Q1 2025 Company: 910 €Q1·25Q2 2025 Company: 913 €Q3 2025 Company: 2 323 €Q3·25Q4 2025 Company: 913 €Q1 2026 Company: 3 805 €Q1·26Q2 2026 Company: 1 066 €Q3 2026 Company: 364 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 364 386 —
Q2 2026 — 1 066 1 133 —
Q1 2026 — 3 805 1 047 1
Q4 2025 — 913 972 1
Q3 2025 — 2 323 972 1
Q2 2025 — 913 972 1
Q1 2025 — 910 969 1
Q4 2024 — 1 904 963 1
Q3 2024 — 904 963 1
Q2 2024 — 2 881 1 056 1
Q1 2024 — 853 910 1
Q4 2023 — 753 806 1
Q3 2023 — 753 806 1
Q2 2023 — 1 753 806 1
Q1 2023 — 747 797 1
Q4 2022 — 734 781 1
Q3 2022 — 734 781 1
Q2 2022 — 734 781 1
Q1 2022 — 697 742 1

Financials by year

2016 – 2025
Revenue, € 2025: 34 447 € · +23.8% vs 2024 · industry median 12 784 € · above 75% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 31 665 € Industry median: 10 920 €20192020 Company: 29 907 € Industry median: 10 651 €20202021 Company: 26 594 € Industry median: 10 862 €20212022 Company: 20 142 € Industry median: 11 500 €20222023 Company: 26 876 € Industry median: 12 140 €20232024 Company: 27 825 € Industry median: 12 266 €20242025 Company: 34 447 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 31 665 € Industry median: 10 920 €20192020 Company: 29 907 € Industry median: 10 651 €2021 Company: 26 594 € Industry median: 10 862 €20212022 Company: 20 142 € Industry median: 11 500 €2023 Company: 26 876 € Industry median: 12 140 €20232024 Company: 27 825 € Industry median: 12 266 €2025 Company: 34 447 € 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: 304 € · −15.8% vs 2024 · industry median 1 062 € · above 40% of the industry
-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 9 290 € Industry median: 1 072 €20192020 Company: 10 393 € Industry median: 1 156 €20202021 Company: -57 € Industry median: 1 164 €20212022 Company: -7 307 € Industry median: 1 042 €20222023 Company: -2 697 € Industry median: 1 210 €20232024 Company: 361 € Industry median: 987 €20242025 Company: 304 € Industry median: 1 062 €2025-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: 9 290 € Industry median: 1 072 €20192020 Company: 10 393 € Industry median: 1 156 €2021 Company: -57 € Industry median: 1 164 €20212022 Company: -7 307 € Industry median: 1 042 €2023 Company: -2 697 € Industry median: 1 210 €20232024 Company: 361 € Industry median: 987 €2025 Company: 304 € 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 % · −0.4 pp vs the year before · industry median 14.8 % · above 25% of the industry
-40-20020402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 29.3 % Industry median: 15.7 %20192020 Company: 34.8 % Industry median: 17.8 %20202021 Company: -0.2 % Industry median: 17.9 %20212022 Company: -36.3 % Industry median: 16.2 %20222023 Company: -10.0 % Industry median: 16.9 %20232024 Company: 1.3 % Industry median: 15.0 %20242025 Company: 0.9 % Industry median: 14.8 %2025-40-20020402018 Company: — Industry median: —2019 Company: 29.3 % Industry median: 15.7 %20192020 Company: 34.8 % Industry median: 17.8 %2021 Company: -0.2 % Industry median: 17.9 %20212022 Company: -36.3 % Industry median: 16.2 %2023 Company: -10.0 % Industry median: 16.9 %20232024 Company: 1.3 % 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: 4 223 € · −62.7% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 538 €20192020 Company: 21 214 €20202021 Company: 21 157 €20212022 Company: 13 850 €20222023 Company: 10 280 €20232024 Company: 11 318 €20242025 Company: 4 223 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 9 538 €20192020 Company: 21 214 €2021 Company: 21 157 €20212022 Company: 13 850 €2023 Company: 10 280 €20232024 Company: 11 318 €2025 Company: 4 223 €2025
Equity, € 2025: 305 € · −96.9% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 538 €20192020 Company: 17 551 €20202021 Company: 18 315 €20212022 Company: 13 850 €20222023 Company: 6 878 €20232024 Company: 9 739 €20242025 Company: 305 €202505 00010 00015 00020 0002018 Company: —2019 Company: 9 538 €20192020 Company: 17 551 €2021 Company: 18 315 €20212022 Company: 13 850 €2023 Company: 6 878 €20232024 Company: 9 739 €2025 Company: 305 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 Company: 1 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 34 447 304 13 166 4 223 305 1
2024 27 825 361 13 166 11 318 9 739 1
2023 26 876 -2 697 11 641 10 280 6 878 1
2022 20 142 -7 307 10 438 13 850 13 850 1
2021 26 594 -57 16 194 21 157 18 315 2
2020 29 907 10 393 17 593 21 214 17 551 2
2019 31 665 9 290 16 573 9 538 9 538 2
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1

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)
99.7 %
Net profit / equity
Return on assets (ROA)
7.2 %
Net profit / assets
Equity ratio
7.2 %
Equity / assets
Debt ratio
92.8 %
Liabilities / assets
Current ratio
1.08
Current assets / current liabilities
Revenue per employee
34 447 €
Revenue / average full-time employees
Labour cost per employee per month
1 097 €
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 29 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 17 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Nov 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

  • Riho Viik
    Natural person · 2 500 €

Beneficial owners

  • Riho Viik
    Direct ownership · since 11 Oct 2018

Founders and other persons

  • Riho Viik
    Founder · 2 500 € · 8 Jul 2015
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 50011131 / 7
14 May 2024
Entry refused In force
30 May 2024
PDF
Ä 50011131 / 6
23 Oct 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
23 Oct 2023
PDF
Ä 50011131 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50011131 / 4
3 Jan 2022
Amendment under Commercial Code § 525 (2) In force
3 Jan 2022
PDF
Ä 50011131 / 3
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50011131 / 2
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50011131
9 Jul 2015
First entry In force
9 Jul 2015
PDF

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