Liskmann & Partnerid Advokaadibüroo OÜ is a OÜ based in Tallinn, registry code 14485455, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €36 344 with 2 employees.
Turnover
36 344 €
↓ 9.6%vs Q2 2026
State taxes
9 880 €
↓ 32.7%vs Q2 2026
Labour taxes
5 932 €
↓ 6.9%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 202636 344 €
above 84% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 966 €
above 87% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025119 665 €
above 92% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20256.2 %
above 37% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 36 344 € · −9.6% vs Q2 2026 · industry median 9 740 € · above 84% 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: 2 966 € · −6.9% vs Q2 2026 · industry median 1 122 € · above 87% 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: 9 880 € · −32.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
36 344
9 880
5 932
2
Q2 2026
40 195
14 677
6 374
2
Q1 2026
34 203
11 962
5 625
2
Q4 2025
31 269
11 497
4 909
2
Q3 2025
11 396
7 481
5 248
2
Q2 2025
39 689
14 359
6 659
2
Q1 2025
37 812
12 853
6 585
1
Q4 2024
38 447
12 352
5 106
1
Q3 2024
33 014
11 743
5 432
1
Q2 2024
24 487
9 664
5 502
1
Q1 2024
26 705
9 597
5 151
1
Q4 2023
25 079
9 135
5 077
1
Q3 2023
18 259
7 943
5 472
1
Q2 2023
22 187
8 900
5 166
1
Q1 2023
17 512
8 421
5 463
1
Q4 2022
27 067
8 923
4 665
1
Q3 2022
21 659
8 386
4 902
1
Q2 2022
16 731
5 147
3 031
1
Q1 2022
20 988
5 498
2 358
1
Labour taxes per employee per month
989 €
Turnover per employee in the quarter
18 172 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € thousand 2025: 119 665 € · −2.1% 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: 7 431 € · −1.2% vs 2024 · industry median 1 062 € · above 76% 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: 6.2 % · +0.1 pp vs the year before · industry median 14.8 % · 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.
Assets, € 2025: 56 786 € · +23.0% vs 2024Equity, € 2025: 36 644 € · +25.4% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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
119 665
7 431
62 277
56 786
36 644
3
2024
122 229
7 525
57 898
46 173
29 213
3
2023
85 431
-18 515
58 780
37 664
21 688
3
2022
92 111
9 030
47 462
54 247
40 203
3
2021
54 500
1 359
30 399
38 734
31 173
2
2020
53 470
686
36 591
37 322
29 784
3
2019
106 876
5 163
36 641
38 730
29 087
3
2018
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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
6.2 %
Net profit / revenue
Return on equity (ROE)
20.3 %
Net profit / equity
Return on assets (ROA)
13.1 %
Net profit / assets
Equity ratio
64.5 %
Equity / assets
Debt ratio
35.5 %
Liabilities / assets
Current ratio
2.51
Current assets / current liabilities
Revenue per employee
39 888 €
Revenue / average full-time employees
Labour cost per employee per month
1 730 €
Labour costs / employees / 12 months (incl. employer taxes)
