Advokaadibüroo MOSS Legal OÜ is a OÜ based in Tallinn, registry code 14853485, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €19 062 with 2 employees.
Turnover
19 062 €
↓ 22.4%vs Q2 2026
State taxes
5 659 €
↓ 17.2%vs Q2 2026
Labour taxes
2 882 €
↑ 9.8%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 202619 062 €
above 71% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 441 €
above 64% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025142 970 €
above 94% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202516.0 %
above 51% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 062 € · −22.4% vs Q2 2026 · industry median 9 740 € · above 71% 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: 1 441 € · +9.8% vs Q2 2026 · industry median 1 122 € · 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 5 659 € · −17.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
19 062
5 659
2 882
2
Q2 2026
24 573
6 833
2 624
2
Q1 2026
75 802
12 966
2 796
2
Q4 2025
30 520
9 346
3 469
2
Q3 2025
17 821
5 004
2 884
3
Q2 2025
28 576
9 043
4 061
3
Q1 2025
64 311
16 058
4 790
2
Q4 2024
22 386
4 947
2 205
3
Q3 2024
31 920
10 849
3 545
1
Q2 2024
24 573
5 466
2 205
1
Q1 2024
25 844
5 886
2 940
1
Q4 2023
23 685
6 272
3 774
1
Q3 2023
24 955
7 354
4 777
2
Q2 2023
33 827
21 565
6 406
2
Q1 2023
42 390
12 195
5 749
2
Q4 2022
38 128
10 457
4 706
2
Q3 2022
49 371
8 798
3 122
2
Q2 2022
35 528
18 991
4 688
2
Q1 2022
48 392
11 932
4 208
2
Labour taxes per employee per month
480 €
Turnover per employee in the quarter
9 531 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € thousand 2025: 142 970 € · +36.0% vs 2024 · industry median 12 784 € · 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.
Net profit, € 2025: 22 876 € · −2.4% vs 2024 · industry median 1 062 € · 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.
Net profit margin, % 2025: 16.0 % · −6.3 pp vs the year before · industry median 14.8 % · above 51% 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: 72 989 € · +41.0% vs 2024Equity, € 2025: 66 470 € · +51.3% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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
142 970
22 876
32 167
72 989
66 470
2
2024
105 113
23 433
25 043
51 767
43 930
2
2023
124 396
4 002
43 668
42 392
36 497
2
2022
170 470
57 965
45 970
91 480
82 495
2
2021
135 118
46 694
30 679
67 282
65 409
1
2020
79 415
41 793
11 104
42 695
39 715
1
2019
238
-4 578
0
689
-2 078
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
16.0 %
Net profit / revenue
Return on equity (ROE)
34.4 %
Net profit / equity
Return on assets (ROA)
31.3 %
Net profit / assets
Equity ratio
91.1 %
Equity / assets
Debt ratio
8.9 %
Liabilities / assets
Current ratio
9.06
Current assets / current liabilities
Revenue per employee
71 485 €
Revenue / average full-time employees
Labour cost per employee per month
1 340 €
Labour costs / employees / 12 months (incl. employer taxes)
