Psych & Law Consultation OÜ is a OÜ based in Tartu linn, registry code 14627317, status: active. Main activity: Activities of psychologists and psychotherapists, except medical doctors. According to EMTA, turnover for Q3 2026 was €15 110 with 5 employees.
Turnover
15 110 €
↓ 43.8%vs Q2 2026
State taxes
5 649 €
↑ 88.9%vs Q2 2026
Labour taxes
2 343 €
↑ 398.5%vs Q2 2026
Employees
5
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Turnover · Q3 202615 110 €
above 63% of companies
industry median 9 428 € · companies in the industry: 351
Labour taxes per employee469 €
above 10% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025101 622 €
above 71% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 20259.5 %
above 52% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 110 € · −43.8% vs Q2 2026 · industry median 9 428 € · above 63% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 469 € · +298.8% vs Q2 2026 · industry median 2 177 € · above 10% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · +25.0% vs Q2 2026State taxes, € Q3 2026: 5 649 € · +88.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
15 110
5 649
2 343
5
Q2 2026
26 908
2 990
470
4
Q1 2026
21 450
6 042
2 938
4
Q4 2025
24 752
6 737
2 992
4
Q3 2025
20 483
2 307
1 641
3
Q2 2025
28 051
9 318
4 002
3
Q1 2025
38 294
12 889
5 310
3
Q4 2024
26 081
8 273
4 218
3
Q3 2024
12 390
1 339
667
3
Q2 2024
21 951
4 597
144
3
Q1 2024
19 316
3 132
844
1
Q4 2023
3 087
609
108
—
Q3 2023
4 516
313
—
—
Q2 2023
832
555
436
—
Q1 2023
11 930
2 580
544
1
Q4 2022
16 441
3 121
314
1
Q3 2022
15 994
3 145
721
2
Q2 2022
3 735
—
78
1
Q1 2022
3 042
—
243
1
Labour taxes per employee per month
156 €
Turnover per employee in the quarter
3 022 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € thousand 2025: 101 622 € · +58.3% vs 2024 · industry median 20 811 € · above 71% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 9 616 € · +167.5% vs 2024 · industry median 1 071 € · above 69% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 9.5 % · +31.7 pp vs the year before · industry median 8.3 % · above 52% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 219 148 € · −8.2% vs 2024Equity, € 2025: 63 761 € · +17.8% vs 2024Employees2025: 4 · +100.0% vs 2024 · industry median 2 · above 65% of the industry
Company
Industry median
Industry: Human health 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
101 622
9 616
28 894
219 148
63 761
4
2024
64 205
-14 253
23 766
238 604
54 145
2
2023
21 710
-24 057
2 748
266 346
68 398
1
2022
47 259
387
4 539
275 105
93 144
0
2021
47 659
25 260
10 467
121 582
92 757
1
2020
47 965
19 342
19 569
67 845
67 497
1
2019
60 308
48 155
7 309
58 024
50 655
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
9.5 %
Net profit / revenue
Return on equity (ROE)
15.1 %
Net profit / equity
Return on assets (ROA)
4.4 %
Net profit / assets
Equity ratio
29.1 %
Equity / assets
Debt ratio
70.9 %
Liabilities / assets
Current ratio
0.15
Current assets / current liabilities
Revenue per employee
25 406 €
Revenue / average full-time employees
Labour cost per employee per month
602 €
Labour costs / employees / 12 months (incl. employer taxes)
