Osaühing R&J ÕIGUSABI is a OÜ based in Jõhvi linn, registry code 14048654, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €11 461 and 1 employees.
Turnover
—
State taxes
316 €
↑ 26.4%vs Q2 2026
Labour taxes
365 €
↑ 13.4%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
Labour taxes per employee365 €
above 18% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202511 461 €
above 48% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20251.5 %
above 27% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 365 € · +13.4% vs Q2 2026 · industry median 1 122 € · above 18% 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: 316 € · +26.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
316
365
1
Q2 2026
—
250
322
1
Q1 2026
—
16
23
1
Q4 2025
—
—
13
1
Q3 2025
—
—
45
1
Q2 2025
—
—
—
1
Q1 2025
—
—
—
1
Q4 2024
—
—
7
1
Q3 2024
—
13
34
1
Q2 2024
—
20
20
1
Q1 2024
—
13
27
1
Q4 2023
—
8
18
1
Q3 2023
—
278
319
1
Q2 2023
—
620
671
2
Q1 2023
—
486
524
3
Q4 2022
—
213
236
4
Q3 2022
—
209
234
4
Q2 2022
—
40
73
4
Q1 2022
—
172
187
4
Labour taxes per employee per month
122 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 11 461 € · +24.4% vs 2024 · industry median 12 784 € · above 48% 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: 169 € · −52.1% vs 2024 · industry median 1 062 € · above 37% 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: 1.5 % · −2.4 pp vs the year before · industry median 14.8 % · above 27% 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: 3 728 € · −3.2% vs 2024Equity, € 2025: 3 346 € · +5.3% 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
11 461
169
2 487
3 728
3 346
1
2024
9 210
353
1 576
3 852
3 177
1
2023
14 522
-8
7 503
3 264
2 824
2
2022
9 669
-426
5 205
3 110
2 832
3
2021
15 040
-2 082
9 174
3 813
3 258
4
2020
11 739
264
7 224
3 626
2 840
4
2019
13 260
-755
15 862
3 100
2 576
4
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
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
1.5 %
Net profit / revenue
Return on equity (ROE)
5.1 %
Net profit / equity
Return on assets (ROA)
4.5 %
Net profit / assets
Equity ratio
89.8 %
Equity / assets
Debt ratio
10.2 %
Liabilities / assets
Current ratio
9.76
Current assets / current liabilities
Revenue per employee
11 461 €
Revenue / average full-time employees
Labour cost per employee per month
207 €
Labour costs / employees / 12 months (incl. employer taxes)
