OSAÜHING ADVOKAADIBÜROO LAUS & PARTNERID

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	01.07.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	28.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	01.07.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	28.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	19.11.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	01.07.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	11.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	03.07.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	07.07.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	08.07.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	01.07.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	28.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	25.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	28.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	22.05.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	22.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	04.07.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	04.07.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	02.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	02.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	22.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	12.07.2001	Valid	PDF

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Tax debt Reports Declarations Court decisions10 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations15 Public transactions22 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	58 766 €	37 466 €	159 208 €−22,6%	8
2026 Q2	67 928 €	31 691 €	205 620 €+21,2%	8
2026 Q1	65 979 €	37 619 €	169 711 €+10,3%	8
Total 2026:	192 673 €	106 776 €	534 539 €
2025 Q4	90 784 €	40 640 €	153 853 €−61,8%	8
2025 Q3	71 939 €	41 008 €	402 530 €+154%	9
2025 Q2	62 470 €	39 368 €	158 715 €−4,7%	9
2025 Q1	64 301 €	38 888 €	166 486 €+15,7%	9
Total 2025:	289 494 €	159 904 €	881 584 €
2024 Q4	60 647 €	42 667 €	143 865 €−28,5%	10
2024 Q3	67 967 €	44 840 €	201 071 €+5,5%	10
2024 Q2	67 840 €	46 123 €	190 653 €−7,5%	10
2024 Q1	70 087 €	47 754 €	206 150 €+4,5%	10
Total 2024:	266 541 €	181 384 €	741 739 €
2023 Q4	60 597 €	41 007 €	197 264 €+0,5%	10
2023 Q3	58 591 €	43 436 €	196 186 €+27,3%	11
2023 Q2	53 238 €	37 974 €	154 089 €−12,9%	11
2023 Q1	57 160 €	39 851 €	176 868 €+16,8%	10
Total 2023:	229 586 €	162 268 €	724 407 €
2022 Q4	55 007 €	36 979 €	151 380 €−31,1%	10
2022 Q3	56 464 €	42 328 €	219 789 €+7,4%	9
2022 Q2	53 545 €	35 646 €	204 626 €+47,8%	10
2022 Q1	42 836 €	29 366 €	138 472 €+35,8%	9
Total 2022:	207 852 €	144 319 €	714 267 €
2021 Q4	37 482,24 €	27 531,84 €	101 973,85 €−7,6%	8
2021 Q3	39 605,16 €	28 228,09 €	110 378,35 €−22,2%	8
2021 Q2	50 755,86 €	31 349,97 €	141 895,67 €−32,9%	9
2021 Q1	69 796,31 €	46 869,95 €	211 516,53 €+4,5%	9
Total 2021:	197 639,57 €	133 979,85 €	565 764,40 €
2020 Q4	72 709,89 €	48 688,34 €	202 413,38 €+29,3%	13
2020 Q3	62 921,82 €	46 533,99 €	156 569,40 €−6,4%	15
2020 Q2	65 523,50 €	47 192,88 €	167 267,91 €−13,2%	15
2020 Q1	80 352 €	56 629 €	192 688 €−5,0%	15
Total 2020:	281 507,21 €	199 044,21 €	718 938,69 €
2019 Q4	66 221 €	44 642 €	202 747 €−4,9%	16
2019 Q3	69 845 €	44 305 €	213 138 €−9,5%	16
2019 Q2	67 796 €	40 653 €	235 553 €+13,1%	15
2019 Q1	64 045 €	39 339 €	208 356 €+4,7%	15
Total 2019:	267 907 €	168 939 €	859 794 €
2018 Q4	58 071 €	43 212 €	199 076 €−18,4%	14
2018 Q3	73 933 €	44 912 €	243 879 €+0,9%	13
2018 Q2	79 288 €	45 361 €	241 725 €−31,0%	14
2018 Q1	66 545 €	39 782 €	350 148 €+53,1%	16
Total 2018:	277 837 €	173 267 €	1,03 M €
2017 Q4	58 974 €	36 363 €	228 727 €+49,8%	14
2017 Q3	49 259 €	36 300 €	152 726 €−12,4%	14
2017 Q2	53 277 €	35 140 €	174 277 €+11,7%	15
2017 Q1	50 440 €	36 165 €	155 962 €+5,0%	15
Total 2017:	211 950 €	143 968 €	711 692 €
2016 Q4	55 379 €	33 704 €	148 579 €−10,7%	12
2016 Q3	54 738 €	37 763 €	166 469 €+10,8%	12
2016 Q2	52 740 €	34 085 €	150 256 €−13,5%	12
2016 Q1	52 154 €	39 390 €	173 643 €+30,5%	12
Total 2016:	215 011 €	144 942 €	638 947 €
2015 Q4	47 094 €	36 358 €	133 011 €−9,2%	12
2015 Q3	53 328 €	40 027 €	146 432 €+18,9%	12
2015 Q2	42 113 €	33 672 €	123 184 €−19,6%	12
2015 Q1	74 442 €	41 873 €	153 185 €	12
Total 2015:	216 977 €	151 930 €	555 812 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	773 938 €	700 726 €	884 849 €

Tax debts

No tax debt found

No tax debt as of 07.11.2026

Representatives

	Personal ID code
Raivo Laus	35602XXXXXX	13.02.1956 (70)	Board member	13.11.1997	-

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Shareholders

	Personal ID code
Raivo Laus	35602XXXXXX	13.02.1956 (70)	Shareholder	15 340 EUR	90,02%	Sole ownership	11.09.2025	-
Viktor Särgava	38203XXXXXX	19.03.1982 (44)	Shareholder	1 700 EUR	9,98%	Sole ownership	11.09.2025	-

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Ultimate beneficial owners

	Personal ID code
Raivo Laus	35602XXXXXX	13.02.1956 (70)	Direct holding	26.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q3

Turnover

Amount: 159 208 €
Monthly average: 53 069 €
Per employee: 6 634 €
Equity ratio: 311,44%

Labour taxes

Turnover ratio: 23,53%
Tax ratio: 63,75%
Monthly average: 12 489 €
Per employee: 1 561 €

State taxes

Monthly average: 19 589 €
Turnover ratio: 36,91%

Estimated salary

Gross salary: 2 855 €
Net salary: 2 301 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	117 144 €+2,6%	114 194 €−27,9%	158 459 €+31,9%	120 103 €+92,2%	62 494 €−53,2%	133 402 €+0,7%	132 453 €
Non-current assets	64 197 €−30,5%	92 341 €+3,2%	89 516 €−27,3%	123 139 €+54,5%	79 722 €−29,6%	113 214 €−34,0%	171 540 €
Total assets	181 341 €−12,2%	206 535 €−16,7%	247 975 €+1,9%	243 242 €+71,0%	142 216 €−42,3%	246 616 €−18,9%	303 993 €
Short-term liabilities	92 674 €−29,2%	130 809 €−12,1%	148 893 €+89,6%	78 521 €+4,2%	75 383 €−56,1%	171 714 €−14,9%	201 850 €
Long-term liabilities	30 368 €−36,7%	47 954 €+36,5%	35 136 €−41,4%	59 992 €+351%	-	13 301 €−78,7%	62 302 €
Total liabilities	123 042 €−31,2%	178 763 €−2,9%	184 029 €+32,9%	138 513 €+83,7%	75 383 €−59,3%	185 015 €−30,0%	264 152 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-137 474 €−2 039%	7 091 €+711%	874 €+792%	98 €−99,8%	42 746 €+104%	20 986 €+68,2%	12 474 €
Net profit	176 918 €+9 589%	1 826 €−95,9%	44 217 €−48,5%	85 776 €+1 539%	5 232 €−76,0%	21 760 €+156%	8 512 €
Equity	58 299 €+110%	27 772 €−56,6%	63 946 €−38,9%	104 729 €+56,7%	66 833 €+8,5%	61 601 €+54,6%	39 841 €
Turnover	884 849 €+26,3%	700 726 €−9,5%	773 938 €+13,2%	683 840 €+26,6%	540 070 €−23,7%	707 526 €−15,3%	835 150 €
Profit margin	20,0%	0,3%	5,7%	12,5%	1,0%	3,1%	1,0%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	135 819 €	42 905 €
Liquidity
Current ratio	1,5	0,8
Quick ratio	1,5	0,8
Cash ratio	0,9	0,5
Efficiency
Days sales outstanding (dso)	19,2	48,6
Asset turnover	3,5	2,8
Structure
Debt ratio	0,6	0,5
Profitability
Operating margin	14,4%	1,1%
Net profit margin	12,5%	1,0%
Return on assets (roa)	44,5%	2,7%
Return on equity (roe)	81,9%	7,8%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10020080 / 13	11.09.2025	Entry – Amendment entry	-	Entered into force11.09.2025
Ä 10020080 / 12	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10020080 / 11	25.07.2022	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force25.07.2022
Ä 10020080 / 10	26.11.2019	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force26.11.2019
K 10020080 / 9	14.09.2018	Entry – Commercial-pledge opening entry	-	Entered into force14.09.2018

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


2-22-1528/66	Apellatsioonmenetlus	Court judgment	Law of obligations	Kairi Piirisild, Vallo Kariler, Ele Liiv	ECLI:EE:TLRK:2024:2.22.1528.9518	21.05.2024	Open
2-22-1528/40	Kohtu I astme menetlus	Court judgment	Law of obligations	Aleksandr Kondrašov	ECLI:EE:HMK:2024:2.22.1528.10684	05.01.2024	Open
1-20-4788/33	Apellatsioonmenetlus	Court judgment	Offences against property	Heili Sepp, Ivi Kesküla, Pavel Gontšarov	ECLI:EE:TLRK:2021:1.20.4788.3006	09.02.2021	Open
2-19-12476/14	Kohtu I astme menetlus	Court ruling	Bankruptcy law	Karin Sonntak	ECLI:EE:HMK:2019:2.19.12476.28336	18.10.2019	Open
2-19-6072/6	Kohtu I astme menetlus	Court rulingCompromise ruling	Bankruptcy law	Merike Varusk	ECLI:EE:HMK:2019:2.19.6072.15267	30.08.2019	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


01.07.2022	Eesti Advokatuur	14 973,60 €Received	SHORT-TERM LIABILITIESCourt
09.12.2021	Eesti Advokatuur	3 291,30 €Received	SHORT-TERM LIABILITIESCourt
27.08.2021	Eesti Advokatuur	2 230,20 €Received	SHORT-TERM LIABILITIESCourt
06.07.2021	Sihtasutus Tallinna Lastehaigla	766,94 €Received	OPERATING EXPENSESGeneral hospital services
06.07.2021	Eesti Advokatuur	2 120,40 €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


lauspartners.ee	Active	04.07.2010	03.09.2027

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.