Advokaadibüroo GAVER OÜ

Active Registry code 14470465 OÜ Tartu linn Registered 16 Apr 2018
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Advokaadibüroo GAVER OÜ is a OÜ based in Tartu linn, registry code 14470465, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €81 566 with 7 employees.

Turnover
81 566 €
↓ 26.7% vs Q2 2026
State taxes
31 064 €
↓ 26.8% vs Q2 2026
Labour taxes
21 956 €
↓ 17.9% vs Q2 2026
Employees
7
+1 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 81 566 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 3 137 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 445 100 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 0.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 81 566 € · −26.7% vs Q2 2026 · industry median 9 740 € · above 92% of the industry
0255075100125Q4 2023 Company: 116 214 € Industry median: 8 379 €Q4·23Q1 2024 Company: 102 875 € Industry median: 8 662 €Q2 2024 Company: 85 396 € Industry median: 9 055 €Q2·24Q3 2024 Company: 90 180 € Industry median: 9 026 €Q4 2024 Company: 116 379 € Industry median: 8 663 €Q4·24Q1 2025 Company: 114 992 € Industry median: 8 739 €Q2 2025 Company: 119 311 € Industry median: 8 935 €Q2·25Q3 2025 Company: 91 228 € Industry median: 9 025 €Q4 2025 Company: 114 400 € Industry median: 8 820 €Q4·25Q1 2026 Company: 119 259 € Industry median: 9 182 €Q2 2026 Company: 111 205 € Industry median: 9 921 €Q2·26Q3 2026 Company: 81 566 € Industry median: 9 740 €Q3·260255075100125Q4 2024 Company: 116 379 € Industry median: 8 663 €Q1 2025 Company: 114 992 € Industry median: 8 739 €Q1·25Q2 2025 Company: 119 311 € Industry median: 8 935 €Q3 2025 Company: 91 228 € Industry median: 9 025 €Q3·25Q4 2025 Company: 114 400 € Industry median: 8 820 €Q1 2026 Company: 119 259 € Industry median: 9 182 €Q1·26Q2 2026 Company: 111 205 € Industry median: 9 921 €Q3 2026 Company: 81 566 € 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: 3 137 € · −29.6% vs Q2 2026 · industry median 1 122 € · above 88% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 3 051 € Industry median: 957 €Q4·23Q1 2024 Company: 3 058 € Industry median: 991 €Q2 2024 Company: 2 339 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 795 € Industry median: 1 020 €Q4 2024 Company: 3 334 € Industry median: 1 032 €Q4·24Q1 2025 Company: 3 746 € Industry median: 1 085 €Q2 2025 Company: 3 725 € Industry median: 1 115 €Q2·25Q3 2025 Company: 4 248 € Industry median: 1 126 €Q4 2025 Company: 3 460 € Industry median: 1 123 €Q4·25Q1 2026 Company: 3 350 € Industry median: 1 088 €Q2 2026 Company: 4 457 € Industry median: 1 096 €Q2·26Q3 2026 Company: 3 137 € Industry median: 1 122 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 3 334 € Industry median: 1 032 €Q1 2025 Company: 3 746 € Industry median: 1 085 €Q1·25Q2 2025 Company: 3 725 € Industry median: 1 115 €Q3 2025 Company: 4 248 € Industry median: 1 126 €Q3·25Q4 2025 Company: 3 460 € Industry median: 1 123 €Q1 2026 Company: 3 350 € Industry median: 1 088 €Q1·26Q2 2026 Company: 4 457 € Industry median: 1 096 €Q3 2026 Company: 3 137 € 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: 7 · +16.7% vs Q2 2026
0246810Q4 2023 Company: 7Q4·23Q1 2024 Company: 7Q2 2024 Company: 9Q2·24Q3 2024 Company: 8Q4 2024 Company: 8Q4·24Q1 2025 Company: 8Q2 2025 Company: 8Q2·25Q3 2025 Company: 7Q4 2025 Company: 7Q4·25Q1 2026 Company: 7Q2 2026 Company: 6Q2·26Q3 2026 Company: 7Q3·2602468Q4 2024 Company: 8Q1 2025 Company: 8Q1·25Q2 2025 Company: 8Q3 2025 Company: 7Q3·25Q4 2025 Company: 7Q1 2026 Company: 7Q1·26Q2 2026 Company: 6Q3 2026 Company: 7Q3·26
State taxes, € Q3 2026: 31 064 € · −26.8% vs Q2 2026
020 00040 00060 000Q4 2023 Company: 38 054 €Q4·23Q1 2024 Company: 35 333 €Q2 2024 Company: 31 572 €Q2·24Q3 2024 Company: 33 576 €Q4 2024 Company: 42 879 €Q4·24Q1 2025 Company: 46 732 €Q2 2025 Company: 50 156 €Q2·25Q3 2025 Company: 44 283 €Q4 2025 Company: 42 985 €Q4·25Q1 2026 Company: 49 922 €Q2 2026 Company: 42 460 €Q2·26Q3 2026 Company: 31 064 €Q3·26020 00040 00060 000Q4 2024 Company: 42 879 €Q1 2025 Company: 46 732 €Q1·25Q2 2025 Company: 50 156 €Q3 2025 Company: 44 283 €Q3·25Q4 2025 Company: 42 985 €Q1 2026 Company: 49 922 €Q1·26Q2 2026 Company: 42 460 €Q3 2026 Company: 31 064 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 81 566 31 064 21 956 7
Q2 2026 111 205 42 460 26 740 6
Q1 2026 119 259 49 922 23 448 7
Q4 2025 114 400 42 985 24 218 7
Q3 2025 91 228 44 283 29 738 7
Q2 2025 119 311 50 156 29 796 8
Q1 2025 114 992 46 732 29 968 8
Q4 2024 116 379 42 879 26 675 8
Q3 2024 90 180 33 576 22 360 8
Q2 2024 85 396 31 572 21 049 9
Q1 2024 102 875 35 333 21 408 7
Q4 2023 116 214 38 054 21 354 7
Q3 2023 90 920 31 338 20 779 7
Q2 2023 88 756 28 513 16 988 7
Q1 2023 107 380 28 530 19 262 7
Q4 2022 102 184 33 716 19 954 7
Q3 2022 80 718 30 438 21 041 7
Q2 2022 104 582 35 223 20 954 9
Q1 2022 84 990 29 096 17 848 10
Labour taxes per employee per month
1 046 €
Turnover per employee in the quarter
11 652 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € thousand 2025: 445 100 € · +10.0% vs 2024 · industry median 12 784 € · above 98% of the industry
01002003004005002018 Company: — Industry median: —20182019 Company: 175 240 € Industry median: 10 920 €20192020 Company: 247 835 € Industry median: 10 651 €20202021 Company: 349 618 € Industry median: 10 862 €20212022 Company: 379 801 € Industry median: 11 500 €20222023 Company: 399 333 € Industry median: 12 140 €20232024 Company: 404 614 € Industry median: 12 266 €20242025 Company: 445 100 € Industry median: 12 784 €202501002003004005002018 Company: — Industry median: —2019 Company: 175 240 € Industry median: 10 920 €20192020 Company: 247 835 € Industry median: 10 651 €2021 Company: 349 618 € Industry median: 10 862 €20212022 Company: 379 801 € Industry median: 11 500 €2023 Company: 399 333 € Industry median: 12 140 €20232024 Company: 404 614 € Industry median: 12 266 €2025 Company: 445 100 € 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: 1 280 € · −73.5% vs 2024 · industry median 1 062 € · above 52% of the industry
020 00040 00060 0002018 Company: — Industry median: —20182019 Company: 25 575 € Industry median: 1 072 €20192020 Company: 15 688 € Industry median: 1 156 €20202021 Company: 31 725 € Industry median: 1 164 €20212022 Company: 50 106 € Industry median: 1 042 €20222023 Company: 43 414 € Industry median: 1 210 €20232024 Company: 4 830 € Industry median: 987 €20242025 Company: 1 280 € Industry median: 1 062 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 25 575 € Industry median: 1 072 €20192020 Company: 15 688 € Industry median: 1 156 €2021 Company: 31 725 € Industry median: 1 164 €20212022 Company: 50 106 € Industry median: 1 042 €2023 Company: 43 414 € Industry median: 1 210 €20232024 Company: 4 830 € Industry median: 987 €2025 Company: 1 280 € 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: 0.3 % · −0.9 pp vs the year before · industry median 14.8 % · above 23% of the industry
051015202018 Company: — Industry median: —20182019 Company: 14.6 % Industry median: 15.7 %20192020 Company: 6.3 % Industry median: 17.8 %20202021 Company: 9.1 % Industry median: 17.9 %20212022 Company: 13.2 % Industry median: 16.2 %20222023 Company: 10.9 % Industry median: 16.9 %20232024 Company: 1.2 % Industry median: 15.0 %20242025 Company: 0.3 % Industry median: 14.8 %2025051015202018 Company: — Industry median: —2019 Company: 14.6 % Industry median: 15.7 %20192020 Company: 6.3 % Industry median: 17.8 %2021 Company: 9.1 % Industry median: 17.9 %20212022 Company: 13.2 % Industry median: 16.2 %2023 Company: 10.9 % Industry median: 16.9 %20232024 Company: 1.2 % Industry median: 15.0 %2025 Company: 0.3 % 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, € thousand 2025: 195 200 € · −22.4% vs 2024
01002003002018 Company: —20182019 Company: 47 747 €20192020 Company: 70 077 €20202021 Company: 106 965 €20212022 Company: 167 605 €20222023 Company: 257 463 €20232024 Company: 251 451 €20242025 Company: 195 200 €202501002003002018 Company: —2019 Company: 47 747 €20192020 Company: 70 077 €2021 Company: 106 965 €20212022 Company: 167 605 €2023 Company: 257 463 €20232024 Company: 251 451 €2025 Company: 195 200 €2025
Equity, € thousand 2025: 156 463 € · −14.5% vs 2024
0501001502002018 Company: —20182019 Company: 37 201 €20192020 Company: 52 889 €20202021 Company: 84 614 €20212022 Company: 134 720 €20222023 Company: 178 073 €20232024 Company: 182 903 €20242025 Company: 156 463 €20250501001502002018 Company: —2019 Company: 37 201 €20192020 Company: 52 889 €2021 Company: 84 614 €20212022 Company: 134 720 €2023 Company: 178 073 €20232024 Company: 182 903 €2025 Company: 156 463 €2025
Employees 2025: 6 · +0.0% vs 2024 · industry median 1 · above 98% of the industry
024682018 Company: 2 Industry median: 120182019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 120202021 Company: 7 Industry median: 120212022 Company: 7 Industry median: 120222023 Company: 7 Industry median: 120232024 Company: 6 Industry median: 120242025 Company: 6 Industry median: 12025024682018 Company: 2 Industry median: 12019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 12021 Company: 7 Industry median: 120212022 Company: 7 Industry median: 12023 Company: 7 Industry median: 120232024 Company: 6 Industry median: 12025 Company: 6 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 445 100 1 280 250 062 195 200 156 463 6
2024 404 614 4 830 230 569 251 451 182 903 6
2023 399 333 43 414 191 607 257 463 178 073 7
2022 379 801 50 106 200 256 167 605 134 720 7
2021 349 618 31 725 175 057 106 965 84 614 7
2020 247 835 15 688 99 374 70 077 52 889 3
2019 175 240 25 575 57 460 47 747 37 201 3
2018 — — — — — 2

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
0.3 %
Net profit / revenue
Return on equity (ROE)
0.8 %
Net profit / equity
Return on assets (ROA)
0.7 %
Net profit / assets
Equity ratio
80.2 %
Equity / assets
Debt ratio
19.8 %
Liabilities / assets
Current ratio
4.91
Current assets / current liabilities
Revenue per employee
74 183 €
Revenue / average full-time employees
Labour cost per employee per month
3 473 €
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 21 Aug 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 9 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 Mar 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 6 Oct 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 6 Oct 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 6 Oct 2022 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)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 50092228 / 6
19 May 2025
Amendment entry In force
19 May 2025
PDF
Ä 50092228 / M3
13 Jul 2024
Warning of a fine: annual report not filed 12 Aug 2024 Deficiencies eliminated
10 Aug 2024
PDF
Ä 50092228 / M2
12 Feb 2024
Fine for not filing the report 28 Feb 2024 Deficiencies eliminated
26 Mar 2024
PDF
Ä 50092228 / M1
10 Dec 2023
Warning of a fine: annual report not filed 9 Jan 2024 Deficiencies eliminated
26 Mar 2024
PDF
Ä 50092228 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50092228 / 4
1 Mar 2021
Amendment under Commercial Code § 525 (2) In force
1 Mar 2021
PDF
Ä 50092228 / 3
17 Jun 2019
Amendment under Commercial Code § 525 (2) In force
17 Jun 2019
PDF
Ä 50092228 / 2
7 Aug 2018
Amendment entry In force
7 Aug 2018
PDF
Ä 50092228
16 Apr 2018
First entry In force
16 Apr 2018
PDF

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