Advokaadibüroo Koch & Partnerid OÜ is a OÜ based in Tallinn, registry code 14444574, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €100 232 with 2 employees.
Turnover
100 232 €
↓ 5.0%vs Q2 2026
State taxes
38 084 €
↓ 30.9%vs Q2 2026
Labour taxes
10 689 €
↓ 23.2%vs Q2 2026
Employees
2
±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 2026100 232 €
above 94% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee5 345 €
above 98% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025452 814 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202528.0 %
above 64% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 100 232 € · −5.0% vs Q2 2026 · industry median 9 740 € · above 94% 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: 5 345 € · −23.2% vs Q2 2026 · industry median 1 122 € · above 98% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 38 084 € · −30.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
100 232
38 084
10 689
2
Q2 2026
105 470
55 131
13 916
2
Q1 2026
104 100
55 491
24 520
2
Q4 2025
180 013
66 085
20 914
3
Q3 2025
80 996
36 532
18 062
3
Q2 2025
99 979
50 056
18 407
3
Q1 2025
78 258
46 979
20 408
3
Q4 2024
139 782
50 727
17 524
3
Q3 2024
88 477
35 435
18 345
3
Q2 2024
107 545
80 269
21 232
3
Q1 2024
102 364
48 924
15 835
3
Q4 2023
90 990
32 894
15 615
2
Q3 2023
83 959
33 227
12 225
2
Q2 2023
107 489
35 044
12 098
2
Q1 2023
91 108
46 448
17 982
2
Q4 2022
125 652
34 820
15 246
2
Q3 2022
63 422
23 982
11 430
2
Q2 2022
106 312
36 766
11 792
2
Q1 2022
115 680
42 710
13 516
2
Labour taxes per employee per month
1 782 €
Turnover per employee in the quarter
50 116 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € thousand 2025: 452 814 € · +5.5% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 126 800 € · −3.2% vs 2024 · industry median 1 062 € · above 98% 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: 28.0 % · −2.5 pp vs the year before · industry median 14.8 % · above 64% 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, € thousand 2025: 315 518 € · −9.4% vs 2024Equity, € thousand 2025: 126 800 € · −3.2% vs 2024Employees2025: 4 · +0.0% vs 2024 · industry median 1 · above 93% 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
452 814
126 800
183 766
315 518
126 800
4
2024
429 345
130 939
164 958
348 149
130 939
4
2023
368 643
140 226
126 547
518 411
140 226
3
2022
386 350
118 004
129 206
512 342
118 004
3
2021
343 681
106 570
114 257
500 211
106 570
3
2020
309 524
103 443
106 479
410 795
103 443
3
2019
330 142
143 199
105 164
256 225
143 199
3
2018
—
—
—
—
—
3
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
28.0 %
Net profit / revenue
Return on equity (ROE)
100.0 %
Net profit / equity
Return on assets (ROA)
40.2 %
Net profit / assets
Equity ratio
40.2 %
Equity / assets
Debt ratio
59.8 %
Liabilities / assets
Current ratio
0.71
Current assets / current liabilities
Revenue per employee
113 204 €
Revenue / average full-time employees
Labour cost per employee per month
3 828 €
Labour costs / employees / 12 months (incl. employer taxes)
