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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 (28)

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

Contacts

Email:

leno@leno.ee

Industries

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

VAT liability

	Start	End
EE100424382	01.05.2018
EE100424382	01.08.1996	30.12.2006

Annual reports

Aggregate data

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

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.06.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	17 298 €	0 €	915 €83.4%	-
Kokku 2026:	17 298 €	0 €	915 €
2025 Q4	21 227 €	14 136 €	5 527 €96.2%	-
2025 Q3	79 367 €	47 922 €	143 991 €48.7%	-
2025 Q2	116 558 €	42 662 €	280 780 €19.3%	1
2025 Q1	87 092 €	37 939 €	235 440 €47.3%	-
Kokku 2025:	304 244 €	142 659 €	665 738 €46.5%
2024 Q4	95 570 €	36 435 €	446 645 €148.2%	-
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%	-
Kokku 2024:	350 659 €	159 263 €	1 244 580 €107.4%
2023 Q4	63 057 €	24 520 €	214 387 €48.6%	6
2023 Q3	42 691 €	18 029 €	144 277 €3.3%	6
2023 Q2	38 672 €	18 020 €	149 224 €62.1%	5
2023 Q1	35 264 €	18 092 €	92 072 €30.6%	4
Kokku 2023:	179 684 €	78 660 €	599 960 €58.7%
2022 Q4	39 558 €	16 024 €	132 720 €58.9%	4
2022 Q3	28 828 €	15 723 €	83 506 €15.6%	4
2022 Q2	24 244 €	13 974 €	72 207 €19.4%	4
2022 Q1	31 709 €	13 527 €	89 585 €23.6%	5
Kokku 2022:	124 338 €	59 248 €	378 017 €6.5%
2021 Q4	19 855 €	10 758 €	72 504 €45.1%	4
2021 Q3	18 045 €	15 034 €	132 102 €32.4%	4
2021 Q2	35 394 €	15 229 €	99 784 €97.4%	4
2021 Q1	16 117 €	13 931 €	50 546 €65.1%	6
Kokku 2021:	89 411 €	54 952 €	354 935 €24.3%
2020 Q4	12 022 €	10 979 €	144 916 €24.2%	6
2020 Q3	20 522 €	13 576 €	191 072 €172.7%	6
2020 Q2	22 762 €	12 008 €	70 067 €11.8%	5
2020 Q1	35 183 €	10 883 €	62 669 €37.7%	5
Kokku 2020:	90 489 €	47 446 €	468 724 €70.6%
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 €171.6%	5
2019 Q1	8 615 €	5 802 €	44 707 €11.9%	5
Kokku 2019:	56 764 €	30 060 €	274 702 €294.6%
2018 Q4	8 800 €	5 433 €	39 952 €72.2%	5
2018 Q3	4 729 €	3 256 €	23 204 €259.2%	5
2018 Q2	108 €	0 €	6 460 €	5
Kokku 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
Kokku 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 06.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Nõges	38908XXXXXX	09.08.1989 (36)	Board member	22.11.2017	-
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Board member	22.11.2017	-

4 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Shareholder	2 600,00 EUR	50	Sole ownership	01.09.2023	-
Kristjan Nõges	38908XXXXXX	09.08.1989 (36)	Shareholder	2 600,00 EUR	50	Sole ownership	01.09.2023	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Nõges	38908XXXXXX	09.08.1989 (36)	Direct holding	27.09.2018	-
Ott Lepmets	38902XXXXXX	22.02.1989 (37)	Direct holding	27.09.2018	-

1 - 2 / 2 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Totobet OÜ	02.09.2016	Shareholder	50,00 EUR	2	Sole ownership	14.08.2025	-

8 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

915 €

Monthly average

305 €

Per employee

0 €

Equity ratio

5,87%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

5 766 €

Turnover ratio

1 890,49%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	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 €101.2%	156 065 €205.3%	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 €114.6%	65 792 €8.5%	60 644 €10.3%	67 578 €115.8%	31 313 €
Long-term liabilities	81 903 €27.5%	112 969 €173.7%	41 274 €27.5%	32 370 €33.1%	48 419 €110.0%	23 061 €176.9%	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 €128.6%	39 641 €
Share or stock capital	5 200 €	5 200 €	5 200 €	5 200 €	5 200 €	5 200 €	5 200 €
Retained earnings	208 491 €541.8%	32 486 €44.2%	58 170 €33.7%	87 708 €34.0%	132 884 €288.4%	34 213 €382.6%	7 090 €
Net profit	121 888 €65.1%	349 000 €54.2%	226 316 €225.8%	69 461 €622.8%	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	23.16%31.5%	33.81%1.7%	34.41%86.8%	18.42%545.2%	2.86%90.2%	29.06%25.3%	38.88%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	CRT TNF	NBY SET	VVH VNP	31 827	152 463
Liquidity
Current ratio	Y.H	Y.I	U.J	2.7	3.2
Quick ratio	X.D	P.P	J.T	2.7	3.2
Cash ratio	X.I	O.A	R.R	1.0	2.7
Efficiency
Days sales outstanding (dso)	BS.X	UW.L	AV.N	54.4	24.1
Asset turnover	M.I	S.L	M.M	1.3	2.2
Structure
Debt ratio	C.W	H.G	V.Y	0.4	0.3
Profitability
Operating margin	LL.J%	ND.K%	VG.M%	3.0%	29.0%
Net profit margin	UC.G%	XS.S%	AM.H%	2.9%	29.1%
Return on assets (roa)	LF.H%	QX.O%	OA.X%	3.7%	64.8%
Return on equity (roe)	UE.S%	WS.J%	AU.K%	6.5%	77.9%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 20007376 / 14	14.08.2025	Entry - Amendment entry	Entered into force (14.08.2025)
Ä 20007376 / 13	06.08.2025	Entry - Division entry of transferring entity (second, constitutive entry)	Entered into force (06.08.2025)
Ä 20007376 / 12	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20007376 / 11	23.08.2019	Entry - Amendment entry	Entered into force (23.08.2019)
Ä 20007376 / 10	28.06.2018	Entry - Amendment entry	Entered into force (28.06.2018)

1 - 5 / 14 rows

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

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-24-137787/56						05.03.2026
2-24-135653/37	Civil case	Court judgment	Law of obligations	Anu Saaliste	ECLI:EE:HMK:2025:2.24.135653.17415	19.09.2025
2-25-115712/3	Civil case	Court ruling (Compromise ruling)	Law of obligations	Kalev Kuningas	ECLI:EE:TMK:2025:2.25.115712.13086	04.09.2025
2-21-107362/34	Civil case	Court judgment	Law of obligations	Triin Siimpoeg	ECLI:EE:HMK:2023:2.21.107362.7330	06.04.2023
2-21-136075/8	Civil case	Court judgment (Default judgment)	Law of obligations	Lea Aavastik	ECLI:EE:TMK:2022:2.21.136075.11556	02.05.2022

1 - 5 / 11 rows

Official announcements

Subject	Date
Notice of division of a company	10.02.2026

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
31.10.2025	Eesti Advokatuur	515.22 € Received	SHORT-TERM LIABILITIES Court
27.10.2025	Eesti Advokatuur	301.44 € Received	SHORT-TERM LIABILITIES Court
08.10.2025	Eesti Advokatuur	785.79 € Received	SHORT-TERM LIABILITIES Court
08.10.2025	Eesti Advokatuur	213.28 € Received	SHORT-TERM LIABILITIES Court
15.09.2025	Eesti Advokatuur	702.09 € Received	SHORT-TERM LIABILITIES Court

1 - 5 / 35 rows

.ee domains

Domain	Status	Registered	Expires	End
leno.ee	Active	31.05.2018	01.06.2028	-

1 - 1 / 1 rows

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