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LEGES CONSULT OÜ

Legal form:

Private limited company

Registry code:

10535222

VAT no.:

EE100514166

Fiscal-year period:

01.01 - 31.12

Established:

21.04.1999 (27)

Former business names:

OÜ LeLy

Capital:

3 451 EUR

Address:

Ilmatsalu tn 3k, Tartu linn, Tartu linn, Tartu maakond, 51014

Status:

Registered

Contacts

Email:

eireeinola@gmail.com

Phone:

+372 5229044

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 - Accounting and tax consultancy
Other professional, scientific and technical activities
Other professional, scientific and technical activities n.e.c.
74991 - All other professional, scientific and technical activities n.e.c.

VAT liability

	Start	End
EE100514166	01.05.1999

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	03.07.2025	Valid
2023	01.01.2023 - 31.12.2023	18.07.2024	Valid
2022	01.01.2022 - 31.12.2022	30.08.2023	Valid
2021	01.01.2021 - 31.12.2021	11.01.2023	Valid
2020	01.01.2020 - 31.12.2020	26.09.2022	Valid
2019	01.01.2019 - 31.12.2019	09.09.2020	Valid
2018	01.01.2018 - 31.12.2018	12.08.2019	Valid
2017	01.01.2017 - 31.12.2017	31.07.2018	Valid
2016	01.01.2016 - 31.12.2016	10.08.2017	Valid
2015	01.01.2015 - 31.12.2015	29.06.2016	Valid
2014	01.01.2014 - 31.12.2014	13.07.2015	Valid
2013	01.01.2013 - 31.12.2013	31.07.2014	Valid
2012	01.01.2012 - 31.12.2012	16.07.2013	Valid
2011	01.01.2011 - 31.12.2011	14.06.2012	Valid
2010	01.01.2010 - 31.12.2010	30.06.2011	Valid
2009	01.01.2009 - 31.12.2009	02.07.2010	Valid
2008	01.01.2008 - 31.12.2008	01.07.2009	Valid
2007	01.01.2007 - 31.12.2007	20.06.2008	Valid
2006	01.01.2006 - 31.12.2006	06.02.2007	Valid
2005	01.01.2005 - 31.12.2005	17.07.2006	Valid
2004	01.01.2004 - 31.12.2004	18.07.2005	Valid
2003	01.01.2003 - 31.12.2003	08.09.2004	Valid
2002	01.01.2002 - 31.12.2002	31.07.2003	Valid
2001	01.01.2001 - 31.12.2001	30.10.2002	Valid
2000	01.01.2000 - 31.12.2000	05.03.2002	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	8 587 €	4 669 €	21 393 €5.3%	2
Kokku 2026:	8 587 €	4 669 €	21 393 €
2025 Q4	9 373 €	5 502 €	22 596 €17.5%	2
2025 Q3	8 658 €	5 253 €	19 230 €1.4%	2
2025 Q2	8 981 €	5 798 €	18 968 €3.7%	2
2025 Q1	8 686 €	5 234 €	19 697 €1.7%	3
Kokku 2025:	35 698 €	21 787 €	80 491 €1.2%
2024 Q4	8 151 €	4 936 €	19 365 €1.0%	3
2024 Q3	8 976 €	5 893 €	19 178 €6.8%	3
2024 Q2	8 388 €	5 428 €	20 579 €7.8%	3
2024 Q1	9 353 €	5 843 €	22 332 €14.1%	3
Kokku 2024:	34 868 €	22 100 €	81 454 €15.2%
2023 Q4	8 832 €	5 954 €	19 577 €6.2%	3
2023 Q3	10 297 €	7 430 €	20 876 €27.2%	3
2023 Q2	10 378 €	6 760 €	28 660 €6.3%	3
2023 Q1	11 033 €	7 286 €	26 961 €3.8%	4
Kokku 2023:	40 539 €	27 430 €	96 073 €23.2%
2022 Q4	11 981 €	8 326 €	25 970 €6.1%	4
2022 Q3	12 017 €	8 335 €	24 481 €52.7%	4
2022 Q2	16 663 €	7 662 €	51 780 €127.2%	4
2022 Q1	10 210 €	6 815 €	22 787 €12.6%	4
Kokku 2022:	50 871 €	31 138 €	125 019 €60.7%
2021 Q4	8 222 €	6 074 €	20 233 €5.2%	4
2021 Q3	8 620 €	5 690 €	21 341 €8.3%	4
2021 Q2	7 703 €	5 100 €	19 710 €19.4%	4
2021 Q1	7 624 €	5 248 €	16 505 €25.6%	3
Kokku 2021:	32 169 €	22 112 €	77 788 €4.9%
2020 Q4	9 410 €	6 446 €	22 176 €6.8%	3
2020 Q3	7 877 €	4 112 €	23 806 €114.5%	3
2020 Q2	4 510 €	3 161 €	11 099 €35.0%	3
2020 Q1	6 795 €	4 225 €	17 070 €2.7%	3
Kokku 2020:	28 592 €	17 943 €	74 151 €8.8%
2019 Q4	5 646 €	4 148 €	17 549 €5.3%	3
2019 Q3	6 333 €	4 133 €	18 531 €17.2%	3
2019 Q2	5 639 €	4 299 €	15 813 €2.7%	3
2019 Q1	4 806 €	3 163 €	16 251 €24.2%	3
Kokku 2019:	22 424 €	15 743 €	68 144 €7.2%
2018 Q4	7 011 €	5 071 €	13 087 €29.1%	4
2018 Q3	7 019 €	4 184 €	18 448 €42.1%	4
2018 Q2	6 141 €	4 121 €	12 986 €31.9%	4
2018 Q1	5 887 €	3 808 €	19 071 €45.5%	4
Kokku 2018:	26 058 €	17 184 €	63 592 €19.4%
2017 Q4	5 783 €	4 180 €	13 108 €2.1%	4
2017 Q3	4 812 €	3 988 €	13 386 €9.2%	4
2017 Q2	5 304 €	3 928 €	14 744 €22.8%	4
2017 Q1	4 552 €	3 444 €	12 010 €26.8%	4
Kokku 2017:	20 451 €	15 540 €	53 248 €21.4%
2016 Q4	5 174 €	3 370 €	16 400 €10.8%	4
2016 Q3	2 105 €	3 779 €	18 392 €6.8%	4
2016 Q2	4 880 €	3 539 €	17 221 €9.4%	4
2016 Q1	4 871 €	3 234 €	15 740 €5.6%	4
Kokku 2016:	17 030 €	13 922 €	67 753 €22.1%
2015 Q4	4 757 €	3 017 €	14 905 €8.0%	4
2015 Q3	4 783 €	3 279 €	16 197 €45.9%	4
2015 Q2	10 979 €	6 057 €	29 921 €15.1%	4
2015 Q1	7 883 €	5 261 €	25 989 €	4
Kokku 2015:	28 402 €	17 614 €	87 012 €

Revenue by industry

	2022	2023	2024
Accounting and tax consultancy	102 695 €	90 789 €	77 302 €
Renting and operating of own or leased real estate	14 160 €	13 500 €	17 165 €
All other professional, scientific and technical activities n.e.c.			1 472 €
Other professional, scientific and technical activities n.e.c.	894 €	5 889 €
Guest apartment	1 120 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Eire Einola	47501XXXXXX	26.01.1975 (51)	Board member	05.01.2001	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Eire Einola	47501XXXXXX	26.01.1975 (51)	Shareholder	3 451,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Lemmi Maasik	-	-	Founder	21.04.1999	-
Ly Lobjakas	47008XXXXXX	10.08.1970 (55)	Founder	21.04.1999	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Eire Einola	47501XXXXXX	26.01.1975 (51)	Direct holding	02.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

21 393 €

Monthly average

7 131 €

Per employee

3 566 €

Equity ratio

206,64%

Labour taxes

Turnover ratio

21,82%

Tax ratio

54,37%

Monthly average

1 556 €

Per employee

778 €

State taxes

Monthly average

2 862 €

Turnover ratio

40,14%

Estimated salary

Gross salary

1 552 €

Net salary

1 299 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	7 233 €79.6%	4 028 €78.2%	18 469 €87.6%	9 846 €9.2%	10 844 €3.0%	10 528 €
Non-current assets	292 067 €	292 067 €35.0%	216 270 €2.5%	221 879 €	221 879 €	221 879 €
Total assets	299 300 €1.1%	296 095 €26.1%	234 739 €1.3%	231 725 €0.4%	232 723 €0.1%	232 407 €
Short-term liabilities	15 820 €1.5%	16 058 €54.1%	10 423 €25.0%	8 339 €5.2%	7 930 €20.4%	9 958 €
Long-term liabilities	49 886 €1.1%	50 436 €177.2%	18 197 €35.5%	28 197 €13.2%	32 497 €24.4%	42 997 €
Total liabilities	65 706 €1.2%	66 494 €132.3%	28 620 €21.7%	36 536 €9.6%	40 427 €23.7%	52 955 €
Share or stock capital	3 451 €	3 451 €	3 451 €	3 451 €	3 451 €	3 451 €
Retained earnings	226 150 €11.6%	202 668 €5.7%	191 738 €2.0%	188 028 €6.8%	176 001 €6.5%	165 233 €
Net profit	3 993 €83.0%	23 482 €114.8%	10 930 €194.6%	3 710 €71.1%	12 844 €19.3%	10 768 €
Equity	233 594 €1.7%	229 601 €11.4%	206 119 €5.6%	195 189 €1.5%	192 296 €7.2%	179 452 €
Turnover	95 939 €12.9%	110 179 €7.3%	118 869 €31.2%	90 592 €8.6%	83 380 €1.4%	82 216 €
Profit margin	4.16%80.5%	21.31%131.8%	9.19%124.5%	4.10%73.4%	15.40%17.6%	13.10%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	A.H	R.B	C.C	1.2	1.4
Quick ratio	I.U	X.D	V.I	1.2	1.4
Cash ratio	A.J	T.N	F.F	0.6	1.0
Efficiency
Days sales outstanding (dso)	J.H	RY.V	FN.R	15.8	19.1
Asset turnover	M.T	V.F	D.T	0.4	0.4
Structure
Debt ratio	P.A	C.G	D.Z	0.2	0.2
Profitability
Operating margin	G.O%	AN.G%	WR.L%	4.8%	15.4%
Net profit margin	M.Z%	CO.L%	I.B%	4.1%	15.4%
Return on assets (roa)	E.K%	L.H%	M.X%	1.6%	5.5%
Return on equity (roe)	W.X%	YF.N%	K.G%	1.9%	6.7%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20015107 / M3	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied (19.07.2024)
Ä 20015107 / 11	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20015107 / M2	24.08.2023	Fine-warning order – annual report not filed	23.09.2023	Deficiencies remedied (30.08.2023)
Ä 20015107 / 10	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)
Ä 20015107 / 9	22.12.2017	Entry - Amendment entry		Entered into force (22.12.2017)

1 - 5 / 11 rows

Real estate

Address	Area	Purpose
Ida tn 2 // 2a // 2b, Tartu linn, Tartu linn, Tartu maakond	5969 m²	Residential land 100%
Ilmatsalu tn 3k, Tartu linn, Tartu linn, Tartu maakond	1407 m²	Commercial land 100%
Kulli tn 6, Tartu linn, Tartu linn, Tartu maakond	1809 m²	Residential land 100%
Põhja pst 15a // 15b, Tartu linn, Tartu linn, Tartu maakond	6222 m²	Residential land 100%
Savi tn 43, Tartu linn, Tartu linn, Tartu maakond	1801 m²	Residential land 100%

1 - 5 / 5 rows

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
2-15-118931/16	Civil case	Court judgment	Labour law	Vahur-Peeter Liin	ECLI:EE:TMK:2017:2.15.118931.10832	13.03.2017
2-14-18333/11	Civil case	Court ruling	Law of obligations	Kai Kullerkupp, Üllar Roostoja, Viivi Tomson	ECLI:EE:TRRK:2014:2.14.18333.16788	20.06.2014
2-08-19689/13	Civil case	Court judgment	Law of obligations	Kersti Kerstna-Vaks	ECLI:EE:TMK:2009:2.08.19689.7678	18.02.2009
2-08-19691/9	Civil case	Court ruling	Law of obligations	Rita Kulberg	ECLI:EE:TMK:2008:2.08.19691.49682	16.12.2008

1 - 4 / 4 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
10.11.2025	Põllumajanduse Registrite ja Informatsiooni Amet	3 243.60 € Received	OTHER GRANTS Agriculture
09.10.2025	Põllumajanduse Registrite ja Informatsiooni Amet	477.00 € Received	OTHER GRANTS Agriculture
03.10.2025	Põllumajanduse Registrite ja Informatsiooni Amet	352.98 € Received	OTHER GRANTS Agriculture
23.09.2025	Põllumajanduse Registrite ja Informatsiooni Amet	734.58 € Received	OTHER GRANTS Agriculture
11.01.2022	Eesti Töötukassa	350.00 € Received	OTHER GRANTS Social protection of the unemployed

1 - 5 / 13 rows

.ee domains

Domain	Status	Registered	Expires	End
leges.ee	Active	13.05.2015	14.05.2027	-

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