LeNo Varahaldus OÜ

Legal form:: Private limited company
Registry code:: 10252100
VAT no.:: EE100424382
Fiscal-year period:: 01.01 - 31.12
Established:: 21.08.1997 (29 y)
Former business names:: Advokaadibüroo LENO OÜ, Advokaadibüroo Lepmets & Nõges OÜ, LeNo Holding OÜ, osaühing TERMOTEENINDUS
Capital:: 5 200 EUR
Address:: Meistri tn 12, Haabersti linnaosa, Tallinn, Harju maakond, 13517
Status:: Registered
LEI code:: 254900VR4JZW6IOIG942

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Contacts

Email:: leno@leno.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 – Activities of advocates and law firms

Industry TOPNo. 198 of 204 companies

1.Advokaadibüroo Sorainen OÜ25.5M €
2.Advokaadibüroo COBALT OÜ19.3M €
3.Ellex Raidla Advokaadibüroo OÜ16.5M €
4.Advokaadibüroo TEGOS AS11.8M €
5.Advokaadibüroo WALLESS OÜ8M €
6.Advokaadibüroo WIDEN OÜ6.8M €
7.Osaühing Advokaadibüroo Eversheds Sutherland Ots&Co6M €
8.Advokaadibüroo TRINITI OÜ5.7M €
9.OÜ Advokaadibüroo RASK4.3M €
10.NJORD Advokaadibüroo OÜ3.2M €

198.LeNo Varahaldus OÜ12.1k €

Main activity 69101 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100424382	01.05.2018	-
EE100424382	01.08.1996	30.12.2006

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	06.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	21.02.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	12.02.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.01.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	08.02.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	05.02.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	21.01.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	19.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	23.04.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	29.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2017	Valid	PDF
2014	01.01.2014 – 31.12.2014	21.05.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	14.05.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	24.05.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	18.05.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	20.05.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	02.02.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	03.02.2010	Valid	PDF
2007	01.01.2007 – 31.12.2007	10.10.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	11.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	06.09.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	16.02.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	01.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	30.04.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	23.05.2001	Valid	PDF

Unsubmitted declarations

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No unsubmitted declarations as of 23.10.2026.

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Tax debt Reports Declarations Court decisions12 Official announcements1 TTJA decisions–Real estate–.ee domains1 Licenses–Regulations14 Public transactions35 Grants–State aid–Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	379 €	0 €	1 600 €−60,2%	-
2026 Q2	768 €	0 €	4 017 €+339%	-
2026 Q1	17 298 €	0 €	915 €−83,4%	-
Total 2026:	18 445 €	0 €	6 532 €
2025 Q4	22 140 €	14 136 €	5 527 €−96,2%	-
2025 Q3	79 367 €	47 922 €	143 991 €−48,7%	-
2025 Q2	117 472 €	42 662 €	280 780 €+19,3%	1
2025 Q1	87 092 €	37 939 €	235 440 €−47,3%	-
Total 2025:	306 071 €	142 659 €	665 738 €
2024 Q4	95 570 €	36 435 €	446 645 €+148%	-
2024 Q3	83 354 €	38 512 €	179 919 €−45,6%	-
2024 Q2	83 809 €	43 017 €	330 829 €+15,2%	2
2024 Q1	87 926 €	41 299 €	287 187 €+34,0%	-
Total 2024:	350 659 €	159 263 €	1,24 M €
2023 Q4	63 057 €	24 520 €	214 387 €+52,5%	-
2023 Q3	42 691 €	18 029 €	140 565 €−4,2%	-
2023 Q2	38 672 €	18 020 €	146 749 €+59,4%	-
2023 Q1	35 264 €	18 092 €	92 077 €−30,6%	-
Total 2023:	179 684 €	78 661 €	593 778 €
2022 Q4	39 558 €	16 024 €	132 746 €+59,0%	-
2022 Q3	28 828 €	15 723 €	83 506 €+15,6%	-
2022 Q2	24 244 €	13 974 €	72 207 €−19,4%	-
2022 Q1	31 709 €	13 527 €	89 585 €+23,6%	-
Total 2022:	124 339 €	59 248 €	378 044 €
2021 Q4	19 854,53 €	10 758,47 €	72 503,51 €−45,1%	4
2021 Q3	18 045,43 €	15 033,99 €	132 102,17 €+32,4%	4
2021 Q2	35 394,01 €	15 228,53 €	99 783,73 €+97,4%	4
2021 Q1	16 117,02 €	13 930,63 €	50 545,52 €−65,1%	6
Total 2021:	89 410,99 €	54 951,62 €	354 934,93 €
2020 Q4	12 022,01 €	10 978,86 €	144 916,07 €−24,2%	6
2020 Q3	20 522,31 €	13 576,24 €	191 071,60 €+173%	6
2020 Q2	22 761,93 €	12 007,84 €	70 067,12 €+11,8%	5
2020 Q1	35 183 €	10 883 €	62 669 €+37,7%	5
Total 2020:	90 489,25 €	47 445,94 €	468 723,79 €
2019 Q4	16 056 €	9 781 €	45 513 €−27,8%	5
2019 Q3	21 104 €	8 572 €	63 078 €−48,0%	5
2019 Q2	10 989 €	5 905 €	121 404 €+172%	5
2019 Q1	8 615 €	5 802 €	44 707 €+11,9%	5
Total 2019:	56 764 €	30 060 €	274 702 €
2018 Q4	8 800 €	5 433 €	39 952 €+72,2%	5
2018 Q3	4 729 €	3 256 €	23 204 €+259%	5
2018 Q2	108 €	0 €	6 460 €	5
Total 2018:	13 637 €	8 689 €	69 616 €
2017 Q4	0 €	0 €	0 €	0
2017 Q3	0 €	0 €	0 €	0
2017 Q2	0 €	0 €	0 €	0
2017 Q1	0 €	0 €	0 €	0
Total 2017:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	642 892 €	1 028 338 €	526 393 €
Renting and operating of own or leased real estate	14 801 €	3 820 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Kristjan Nõges	38908XXXXXX	09.08.1989 (37)	Board member	22.11.2017	-
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Board member	22.11.2017	-

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Shareholders

	Personal ID code
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Shareholder	2 600 EUR	50,00%	Sole ownership	01.09.2023	-
Kristjan Nõges	38908XXXXXX	09.08.1989 (37)	Shareholder	2 600 EUR	50,00%	Sole ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Kristjan Nõges	38908XXXXXX	09.08.1989 (37)	Direct holding	27.09.2018	-
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Direct holding	27.09.2018	-

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Holdings in companies


Totobet OÜ	02.09.2016	Shareholder	50 EUR	2,00%	Sole ownership	14.08.2025	-

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2026 Q3

Turnover

Amount: 1 600 €
Monthly average: 533 €
Per employee: -
Equity ratio: 10,26%

Labour taxes

Turnover ratio: 0,00%
Tax ratio: 0,00%
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 126 €
Turnover ratio: 23,69%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	125 416 €−68,3%	395 952 €+25,3%	316 084 €+50,9%	209 408 €+27,8%	163 860 €−25,3%	219 404 €+66,4%	131 890 €
Non-current assets	307 141 €−2,2%	314 015 €+101%	156 065 €+205%	51 123 €−45,0%	92 897 €+88,4%	49 320 €+81,6%	27 164 €
Total assets	432 557 €−39,1%	709 967 €+50,4%	472 149 €+81,2%	260 531 €+1,5%	256 757 €−4,5%	268 724 €+69,0%	159 054 €
Short-term liabilities	15 075 €−92,8%	210 312 €+49,0%	141 189 €+115%	65 792 €+8,5%	60 644 €−10,3%	67 578 €+116%	31 313 €
Long-term liabilities	81 903 €−27,5%	112 969 €+174%	41 274 €+27,5%	32 370 €−33,1%	48 419 €+110%	23 061 €+177%	8 328 €
Total liabilities	96 978 €−70,0%	323 281 €+77,2%	182 463 €+85,9%	98 162 €−10,0%	109 063 €+20,3%	90 639 €+129%	39 641 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	207 852 €+553%	31 847 €−44,6%	57 531 €−33,9%	87 069 €−34,2%	132 245 €+294%	33 574 €+420%	6 451 €
Net profit	121 888 €−65,1%	349 000 €+54,2%	226 316 €+226%	69 461 €+623%	9 610 €−93,1%	138 672 €+29,5%	107 123 €
Equity	335 579 €−13,2%	386 686 €+33,5%	289 686 €+78,4%	162 369 €+9,9%	147 694 €−17,1%	178 085 €+49,1%	119 413 €
Turnover	526 393 €−49,0%	1 032 158 €+56,9%	657 693 €+74,4%	377 057 €+12,0%	336 601 €−29,5%	477 209 €+73,2%	275 491 €
Profit margin	23,2%	33,8%	34,4%	18,4%	2,9%	29,1%	38,9%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	127 375 €	31 827 €
Liquidity
Current ratio	3,2	2,7
Quick ratio	3,2	2,7
Cash ratio	1,4	1,0
Efficiency
Days sales outstanding (dso)	66,8	54,4
Asset turnover	1,5	1,3
Structure
Debt ratio	0,4	0,4
Profitability
Operating margin	26,8%	3,0%
Net profit margin	18,4%	2,9%
Return on assets (roa)	26,9%	3,7%
Return on equity (roe)	42,8%	6,5%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20007376 / 14	14.08.2025	Entry – Amendment entry	-	Entered into force14.08.2025
Ä 20007376 / 13	06.08.2025	Entry – Division entry of transferring entity (second, constitutive entry)	-	Entered into force06.08.2025
Ä 20007376 / 12	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20007376 / 11	23.08.2019	Entry – Amendment entry	-	Entered into force23.08.2019
Ä 20007376 / 10	28.06.2018	Entry – Amendment entry	-	Entered into force28.06.2018

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-24-137787/56	Apellatsioonmenetlus	Court ruling	Law of obligations	Siret Siilbek, Liis Arrak, Peeter Pällin	ECLI:EE:TLRK:2026:2.24.137787.6121	05.03.2026	Open
2-24-137787/53	Kohtu I astme menetlus	Court judgment	Law of obligations	Liisi Vernik	ECLI:EE:HMK:2026:2.24.137787.10415	19.01.2026	Open
2-24-135653/37	Kohtu I astme menetlus	Court judgment	Law of obligations	Anu Saaliste	ECLI:EE:HMK:2025:2.24.135653.17415	19.09.2025	Open
2-25-115712/3	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Kalev Kuningas	ECLI:EE:TMK:2025:2.25.115712.13086	04.09.2025	Open
2-21-107362/34	Kohtu I astme menetlus	Court judgment	Law of obligations	Triin Siimpoeg	ECLI:EE:HMK:2023:2.21.107362.7330	06.04.2023	Open

Official announcements


Notice of division of a company	10.02.2026	PDF

Public transactions


31.10.2025	Eesti Advokatuur	515,22 €Received	SHORT-TERM LIABILITIESCourt
27.10.2025	Eesti Advokatuur	301,44 €Received	SHORT-TERM LIABILITIESCourt
08.10.2025	Eesti Advokatuur	785,79 €Received	SHORT-TERM LIABILITIESCourt
08.10.2025	Eesti Advokatuur	213,28 €Received	SHORT-TERM LIABILITIESCourt
15.09.2025	Eesti Advokatuur	702,09 €Received	SHORT-TERM LIABILITIESCourt

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


leno.ee	Active	31.05.2018	01.06.2028

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.