Advokaadibüroo Naur & Pärn OÜ

Active Registry code 16245703 OÜ Tallinn Registered 4 Jun 2021
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Advokaadibüroo Naur & Pärn OÜ is a OÜ based in Tallinn, registry code 16245703, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €41 000 with 1 employees.

Turnover
41 000 €
↓ 26.1% vs Q2 2026
State taxes
17 687 €
↓ 0.8% vs Q2 2026
Labour taxes
12 140 €
↑ 2.7% vs Q2 2026
Employees
1
±0 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 41 000 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 12 140 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 206 689 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 13.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 41 000 € · −26.1% vs Q2 2026 · industry median 9 740 € · above 86% of the industry
020 00040 00060 000Q4 2023 Company: 32 972 € Industry median: 8 379 €Q4·23Q1 2024 Company: 31 956 € Industry median: 8 662 €Q2 2024 Company: 42 799 € Industry median: 9 055 €Q2·24Q3 2024 Company: 52 543 € Industry median: 9 026 €Q4 2024 Company: 32 007 € Industry median: 8 663 €Q4·24Q1 2025 Company: 45 353 € Industry median: 8 739 €Q2 2025 Company: 49 417 € Industry median: 8 935 €Q2·25Q3 2025 Company: 48 412 € Industry median: 9 025 €Q4 2025 Company: 49 846 € Industry median: 8 820 €Q4·25Q1 2026 Company: 57 637 € Industry median: 9 182 €Q2 2026 Company: 55 444 € Industry median: 9 921 €Q2·26Q3 2026 Company: 41 000 € Industry median: 9 740 €Q3·26020 00040 00060 000Q4 2024 Company: 32 007 € Industry median: 8 663 €Q1 2025 Company: 45 353 € Industry median: 8 739 €Q1·25Q2 2025 Company: 49 417 € Industry median: 8 935 €Q3 2025 Company: 48 412 € Industry median: 9 025 €Q3·25Q4 2025 Company: 49 846 € Industry median: 8 820 €Q1 2026 Company: 57 637 € Industry median: 9 182 €Q1·26Q2 2026 Company: 55 444 € Industry median: 9 921 €Q3 2026 Company: 41 000 € 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: 12 140 € · +2.7% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
05 00010 00015 000Q4 2023 Company: 5 816 € Industry median: 957 €Q4·23Q1 2024 Company: 8 152 € Industry median: 991 €Q2 2024 Company: 8 274 € Industry median: 1 012 €Q2·24Q3 2024 Company: 9 946 € Industry median: 1 020 €Q4 2024 Company: 8 068 € Industry median: 1 032 €Q4·24Q1 2025 Company: 10 861 € Industry median: 1 085 €Q2 2025 Company: 12 726 € Industry median: 1 115 €Q2·25Q3 2025 Company: 12 617 € Industry median: 1 126 €Q4 2025 Company: 12 770 € Industry median: 1 123 €Q4·25Q1 2026 Company: 12 101 € Industry median: 1 088 €Q2 2026 Company: 11 822 € Industry median: 1 096 €Q2·26Q3 2026 Company: 12 140 € Industry median: 1 122 €Q3·2605 00010 00015 000Q4 2024 Company: 8 068 € Industry median: 1 032 €Q1 2025 Company: 10 861 € Industry median: 1 085 €Q1·25Q2 2025 Company: 12 726 € Industry median: 1 115 €Q3 2025 Company: 12 617 € Industry median: 1 126 €Q3·25Q4 2025 Company: 12 770 € Industry median: 1 123 €Q1 2026 Company: 12 101 € Industry median: 1 088 €Q1·26Q2 2026 Company: 11 822 € Industry median: 1 096 €Q3 2026 Company: 12 140 € 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: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 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, € Q3 2026: 17 687 € · −0.8% vs Q2 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 16 586 €Q4·23Q1 2024 Company: 13 577 €Q2 2024 Company: 12 788 €Q2·24Q3 2024 Company: 18 045 €Q4 2024 Company: 9 801 €Q4·24Q1 2025 Company: 17 368 €Q2 2025 Company: 19 350 €Q2·25Q3 2025 Company: 20 968 €Q4 2025 Company: 21 598 €Q4·25Q1 2026 Company: 21 770 €Q2 2026 Company: 17 835 €Q2·26Q3 2026 Company: 17 687 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 9 801 €Q1 2025 Company: 17 368 €Q1·25Q2 2025 Company: 19 350 €Q3 2025 Company: 20 968 €Q3·25Q4 2025 Company: 21 598 €Q1 2026 Company: 21 770 €Q1·26Q2 2026 Company: 17 835 €Q3 2026 Company: 17 687 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 41 000 17 687 12 140 1
Q2 2026 55 444 17 835 11 822 1
Q1 2026 57 637 21 770 12 101 1
Q4 2025 49 846 21 598 12 770 1
Q3 2025 48 412 20 968 12 617 1
Q2 2025 49 417 19 350 12 726 1
Q1 2025 45 353 17 368 10 861 1
Q4 2024 32 007 9 801 8 068 1
Q3 2024 52 543 18 045 9 946 1
Q2 2024 42 799 12 788 8 274 1
Q1 2024 31 956 13 577 8 152 1
Q4 2023 32 972 16 586 11 631 2
Q3 2023 31 682 18 333 14 646 3
Q2 2023 37 558 16 064 10 581 2
Q1 2023 58 386 20 923 11 243 1
Q4 2022 92 080 26 915 11 243 1
Q3 2022 37 104 14 385 9 580 1
Q2 2022 39 613 12 457 5 961 1
Q1 2022 48 303 13 560 6 253 1
Labour taxes per employee per month
4 047 €
Turnover per employee in the quarter
41 000 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € thousand 2025: 206 689 € · +22.9% vs 2024 · industry median 12 784 € · above 98% of the industry
0501001502002502021 Company: 48 661 € Industry median: 10 862 €20212022 Company: 231 920 € Industry median: 11 500 €20222023 Company: 135 266 € Industry median: 12 140 €20232024 Company: 168 114 € Industry median: 12 266 €20242025 Company: 206 689 € Industry median: 12 784 €20250501001502002502021 Company: 48 661 € Industry median: 10 862 €20212022 Company: 231 920 € Industry median: 11 500 €2023 Company: 135 266 € Industry median: 12 140 €20232024 Company: 168 114 € Industry median: 12 266 €2025 Company: 206 689 € 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: 28 297 € · +655.7% vs 2024 · industry median 1 062 € · above 92% of the industry
-20 000020 00040 0002021 Company: 8 904 € Industry median: 1 164 €20212022 Company: 35 159 € Industry median: 1 042 €20222023 Company: -19 410 € Industry median: 1 210 €20232024 Company: -5 092 € Industry median: 987 €20242025 Company: 28 297 € Industry median: 1 062 €2025-20 000020 00040 0002021 Company: 8 904 € Industry median: 1 164 €20212022 Company: 35 159 € Industry median: 1 042 €2023 Company: -19 410 € Industry median: 1 210 €20232024 Company: -5 092 € Industry median: 987 €2025 Company: 28 297 € 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: 13.7 % · +16.7 pp vs the year before · industry median 14.8 % · above 49% of the industry
-20-10010202021 Company: 18.3 % Industry median: 17.9 %20212022 Company: 15.2 % Industry median: 16.2 %20222023 Company: -14.3 % Industry median: 16.9 %20232024 Company: -3.0 % Industry median: 15.0 %20242025 Company: 13.7 % Industry median: 14.8 %2025-20-10010202021 Company: 18.3 % Industry median: 17.9 %20212022 Company: 15.2 % Industry median: 16.2 %2023 Company: -14.3 % Industry median: 16.9 %20232024 Company: -3.0 % Industry median: 15.0 %2025 Company: 13.7 % 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: 223 298 € · +51.4% vs 2024
0501001502002502021 Company: 43 880 €20212022 Company: 129 766 €20222023 Company: 103 631 €20232024 Company: 147 489 €20242025 Company: 223 298 €20250501001502002502021 Company: 43 880 €20212022 Company: 129 766 €2023 Company: 103 631 €20232024 Company: 147 489 €2025 Company: 223 298 €2025
Equity, € 2025: 60 358 € · +88.3% vs 2024
020 00040 00060 00080 0002021 Company: 21 404 €20212022 Company: 56 563 €20222023 Company: 37 153 €20232024 Company: 32 061 €20242025 Company: 60 358 €2025020 00040 00060 00080 0002021 Company: 21 404 €20212022 Company: 56 563 €2023 Company: 37 153 €20232024 Company: 32 061 €2025 Company: 60 358 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
01232021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 3 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 1202501232021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 3 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 206 689 28 297 123 134 223 298 60 358 1
2024 168 114 -5 092 84 768 147 489 32 061 1
2023 135 266 -19 410 114 474 103 631 37 153 3
2022 231 920 35 159 91 811 129 766 56 563 2
2021 48 661 8 904 22 842 43 880 21 404 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
13.7 %
Net profit / revenue
Return on equity (ROE)
46.9 %
Net profit / equity
Return on assets (ROA)
12.7 %
Net profit / assets
Equity ratio
27.0 %
Equity / assets
Debt ratio
73.0 %
Liabilities / assets
Current ratio
0.82
Current assets / current liabilities
Revenue per employee
206 689 €
Revenue / average full-time employees
Labour cost per employee per month
10 261 €
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 25 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 15 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 14 Jul 2023 Company’s own e-Äriregister
2021 4 Jun 2021 – 31 Dec 2021 23 May 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

  • Indrek Naur
    Member of a senior management body (management or supervisory board) · since 4 Jun 2021
  • Martin Pärn
    Member of a senior management body (management or supervisory board) · since 4 Jun 2021

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 50175637 / 6
3 Sep 2023
Amendment entry In force
3 Sep 2023
PDF
Ä 50175637 / 5
28 Sep 2021
Third (informative) division entry In force
28 Sep 2021
PDF
Ä 50175637 / 4
28 Sep 2021
First (declaratory) division entry In force
28 Sep 2021
PDF
Ä 50175637 / M1
9 Aug 2021
Ruling to eliminate deficiencies 16 Aug 2021 In force
9 Aug 2021
PDF
Ä 50175637 / 3
2 Aug 2021
Amendment entry In force
2 Aug 2021
PDF
Ä 50175637 / 2
17 Jun 2021
Amendment entry In force
17 Jun 2021
PDF
Ä 50175637
4 Jun 2021
First entry In force
4 Jun 2021
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data