Viira & Partnerid Advokaadibüroo OÜ is a OÜ based in Tallinn, registry code 12879635, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €28 585 with 1 employees.
Turnover
28 585 €
↑ 2.9%vs Q2 2026
State taxes
2 207 €
↓ 36.6%vs Q2 2026
Labour taxes
1 617 €
↑ 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 202628 585 €
above 80% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 617 €
above 68% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025112 934 €
above 92% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20258.2 %
above 40% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 28 585 € · +2.9% vs Q2 2026 · industry median 9 740 € · above 80% 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: 1 617 € · +0.0% vs Q2 2026 · industry median 1 122 € · 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 2 207 € · −36.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
28 585
2 207
1 617
1
Q2 2026
27 777
3 483
1 617
1
Q1 2026
25 688
4 317
959
1
Q4 2025
30 787
6 827
903
1
Q3 2025
23 946
1 356
903
1
Q2 2025
25 499
2 317
841
1
Q1 2025
36 303
4 076
839
1
Q4 2024
42 806
9 398
806
1
Q3 2024
27 968
3 460
806
1
Q2 2024
28 312
3 563
806
1
Q1 2024
30 503
3 689
782
1
Q4 2023
61 097
3 840
734
1
Q3 2023
36 705
4 905
734
1
Q2 2023
23 755
3 007
734
1
Q1 2023
23 668
4 140
—
1
Q4 2022
23 077
1 865
—
—
Q3 2022
21 915
770
—
—
Q2 2022
19 326
1 869
508
—
Q1 2022
22 290
3 413
1 093
—
Labour taxes per employee per month
539 €
Turnover per employee in the quarter
28 585 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 112 934 € · −14.6% vs 2024 · industry median 12 784 € · 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.
Net profit, € 2025: 9 261 € · −51.0% vs 2024 · industry median 1 062 € · above 79% 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: 8.2 % · −6.1 pp vs the year before · industry median 14.8 % · above 40% 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: 47 010 € · −3.6% vs 2024Equity, € 2025: 25 083 € · −45.3% 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
112 934
9 261
12 036
47 010
25 083
1
2024
132 262
18 902
11 641
48 764
45 822
1
2023
146 773
51
9 650
53 872
46 920
1
2022
86 084
1 957
4 381
58 639
46 869
0
2021
101 300
5 930
17 151
51 278
44 912
1
2020
115 828
3 643
9 244
45 627
38 982
1
2019
96 089
4 843
9 975
47 890
35 339
1
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
8.2 %
Net profit / revenue
Return on equity (ROE)
36.9 %
Net profit / equity
Return on assets (ROA)
19.7 %
Net profit / assets
Equity ratio
53.4 %
Equity / assets
Debt ratio
46.6 %
Liabilities / assets
Current ratio
2.14
Current assets / current liabilities
Revenue per employee
112 934 €
Revenue / average full-time employees
Labour cost per employee per month
1 003 €
Labour costs / employees / 12 months (incl. employer taxes)
