TM Õigusabi OÜ

Active Registry code 16230216 OÜ Tartu linn Registered 14 May 2021
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TM Õigusabi OÜ is a OÜ based in Tartu linn, registry code 16230216, status: active. Main activity: Rental and operating of own or leased real estate. Its annual report for 2025 shows revenue of €31 355 and 0 employees.

Turnover
—
State taxes
—
Labour taxes
—
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Real estate activities · EMTAK 68

  • Revenue · 2025 31 355 €
    industry median 13 620 € · companies in the industry: 30 471
  • Net profit margin · 2025 40.9 %
    industry median 5.9 % · companies in the industry: 25 043

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q2 2026: 0 € · industry median 828 € · above 2% of the industry
02004006008001 000Q4 2023 Company: 0 € Industry median: 671 €Q4·23Q1 2024 Company: — Industry median: 694 €Q2 2024 Company: 0 € Industry median: 712 €Q2·24Q3 2024 Company: — Industry median: 728 €Q4 2024 Company: 0 € Industry median: 727 €Q4·24Q1 2025 Company: 0 € Industry median: 780 €Q2 2025 Company: — Industry median: 771 €Q2·25Q3 2025 Company: — Industry median: 812 €Q4 2025 Company: 0 € Industry median: 812 €Q4·25Q1 2026 Company: — Industry median: 818 €Q2 2026 Company: 0 € Industry median: 828 €Q2·26Q3 2026 Company: — Industry median: 857 €Q3·2602004006008001 000Q4 2024 Company: 0 € Industry median: 727 €Q1 2025 Company: 0 € Industry median: 780 €Q1·25Q2 2025 Company: — Industry median: 771 €Q3 2025 Company: — Industry median: 812 €Q3·25Q4 2025 Company: 0 € Industry median: 812 €Q1 2026 Company: — Industry median: 818 €Q1·26Q2 2026 Company: 0 € Industry median: 828 €Q3 2026 Company: — Industry median: 857 €Q3·26
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q2 2026: 236 €
050100150200250Q4 2023 Company: 95 €Q4·23Q1 2024 Company: —Q2 2024 Company: 105 €Q2·24Q3 2024 Company: —Q4 2024 Company: 105 €Q4·24Q1 2025 Company: 157 €Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: 157 €Q4·25Q1 2026 Company: —Q2 2026 Company: 236 €Q2·26Q3 2026 Company: —Q3·26050100150200250Q4 2024 Company: 105 €Q1 2025 Company: 157 €Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: 157 €Q1 2026 Company: —Q1·26Q2 2026 Company: 236 €Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — — 1
Q2 2026 — 236 — 1
Q1 2026 — — — 1
Q4 2025 — 157 — 1
Q3 2025 — — — 1
Q2 2025 — — — 1
Q1 2025 — 157 — 1
Q4 2024 — 105 — 1
Q3 2024 — — — 1
Q2 2024 — 105 — 1
Q1 2024 — — — 1
Q4 2023 — 95 — 1
Q3 2023 — — — 1
Q2 2023 — 95 — 1
Q1 2023 — — — 1
Q4 2022 — 95 — 1
Q2 2022 — 96 — 1
Q1 2022 — — — 1

Financials by year

2021 – 2025
Revenue, € 2025: 31 355 € · −18.1% vs 2024 · industry median 13 620 € · above 69% of the industry
010 00020 00030 00040 0002021 Company: 500 € Industry median: 11 162 €20212022 Company: 34 875 € Industry median: 11 789 €20222023 Company: 25 724 € Industry median: 12 224 €20232024 Company: 38 273 € Industry median: 12 853 €20242025 Company: 31 355 € Industry median: 13 620 €2025010 00020 00030 00040 0002021 Company: 500 € Industry median: 11 162 €20212022 Company: 34 875 € Industry median: 11 789 €2023 Company: 25 724 € Industry median: 12 224 €20232024 Company: 38 273 € Industry median: 12 853 €2025 Company: 31 355 € Industry median: 13 620 €2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 12 813 € · −38.8% vs 2024 · industry median 283 € · above 82% of the industry
-5 00005 00010 00015 00020 00025 0002021 Company: -839 € Industry median: 251 €20212022 Company: 19 022 € Industry median: 161 €20222023 Company: 4 376 € Industry median: 154 €20232024 Company: 20 940 € Industry median: 256 €20242025 Company: 12 813 € Industry median: 283 €2025-5 00005 00010 00015 00020 00025 0002021 Company: -839 € Industry median: 251 €20212022 Company: 19 022 € Industry median: 161 €2023 Company: 4 376 € Industry median: 154 €20232024 Company: 20 940 € Industry median: 256 €2025 Company: 12 813 € Industry median: 283 €2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 40.9 % · −13.8 pp vs the year before · industry median 5.9 % · above 75% of the industry
02040602021 Company: — Industry median: 7.4 %20212022 Company: 54.5 % Industry median: 5.9 %20222023 Company: 17.0 % Industry median: 5.2 %20232024 Company: 54.7 % Industry median: 5.9 %20242025 Company: 40.9 % Industry median: 5.9 %202502040602021 Company: — Industry median: 7.4 %20212022 Company: 54.5 % Industry median: 5.9 %2023 Company: 17.0 % Industry median: 5.2 %20232024 Company: 54.7 % Industry median: 5.9 %2025 Company: 40.9 % Industry median: 5.9 %2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 191 109 € · −4.2% vs 2024
0501001502002502021 Company: 216 312 €20212022 Company: 207 542 €20222023 Company: 199 836 €20232024 Company: 199 483 €20242025 Company: 191 109 €20250501001502002502021 Company: 216 312 €20212022 Company: 207 542 €2023 Company: 199 836 €20232024 Company: 199 483 €2025 Company: 191 109 €2025
Equity, € 2025: 56 312 € · +29.5% vs 2024
-20 000020 00040 00060 0002021 Company: -839 €20212022 Company: 18 183 €20222023 Company: 22 559 €20232024 Company: 43 499 €20242025 Company: 56 312 €2025-20 000020 00040 00060 0002021 Company: -839 €20212022 Company: 18 183 €2023 Company: 22 559 €20232024 Company: 43 499 €2025 Company: 56 312 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Real estate 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 31 355 12 813 0 191 109 56 312 0
2024 38 273 20 940 0 199 483 43 499 0
2023 25 724 4 376 0 199 836 22 559 0
2022 34 875 19 022 0 207 542 18 183 0
2021 500 -839 0 216 312 -839 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
40.6 %
Net profit / revenue
Return on equity (ROE)
22.8 %
Net profit / equity
Return on assets (ROA)
6.7 %
Net profit / assets
Equity ratio
29.5 %
Equity / assets
Debt ratio
70.5 %
Liabilities / assets
Current ratio
14.73
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 6 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 6 May 2026 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Jan 2024 Company’s own e-Äriregister
2021 14 May 2021 – 31 Dec 2021 15 Jan 2024 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)

  • 68201Rental and operating of own or leased real estate Main
  • 69109Other legal activities

Rulings 4

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50173975 / 3
22 Dec 2025
 Amendment under Code of Civil Procedure § 595¹ (1) In force
22 Dec 2025
 PDF
Ä 50173975 / M1
18 Dec 2023
 Warning of a fine: annual report not filed 17 Jan 2024 Deficiencies eliminated
16 Jan 2024
 PDF
Ä 50173975 / 2
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50173975
14 May 2021
 First entry In force
14 May 2021
 PDF

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