OÜ Advokaadibüroo Lillo & Partnerid

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	19.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	27.05.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	09.04.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	16.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	10.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	22.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	25.04.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	11.05.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	13.05.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	20.05.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	28.03.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	08.05.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	18.05.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	17.06.2011	Valid	PDF
2009	05.05.2009 – 31.12.2009	30.06.2010	Valid	PDF

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No unsubmitted declarations as of 04.11.2026.

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Tax debt Reports Declarations Court decisions10 Official announcements1 TTJA decisions–Real estate1 .ee domains–Licenses–Regulations10 Public transactions210 Grants–State aid–Public procurement1 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	40 140 €	9 869 €	125 419 €−13,4%	4
2026 Q2	31 707 €	10 226 €	144 757 €+25,2%	5
2026 Q1	37 950 €	16 933 €	115 653 €−16,7%	5
Total 2026:	109 797 €	37 028 €	385 829 €
2025 Q4	52 080 €	17 450 €	138 756 €+57,0%	6
2025 Q3	35 330 €	18 851 €	88 353 €−42,0%	6
2025 Q2	0 €	19 653 €	152 277 €+37,0%	6
2025 Q1	37 709 €	19 595 €	111 115 €−13,5%	6
Total 2025:	125 119 €	75 549 €	490 501 €
2024 Q4	22 468 €	18 365 €	128 506 €+30,4%	6
2024 Q3	35 525 €	18 365 €	98 537 €−31,7%	6
2024 Q2	46 386 €	22 430 €	144 352 €+3,6%	6
2024 Q1	36 839 €	16 431 €	139 386 €−10,2%	6
Total 2024:	141 218 €	75 591 €	510 781 €
2023 Q4	41 050 €	17 092 €	155 296 €+24,7%	6
2023 Q3	39 012 €	18 611 €	124 527 €−10,0%	6
2023 Q2	27 138 €	19 564 €	138 306 €−16,4%	6
2023 Q1	43 515 €	18 519 €	165 460 €+26,1%	7
Total 2023:	150 715 €	73 786 €	583 589 €
2022 Q4	40 558 €	16 534 €	131 193 €+40,7%	7
2022 Q3	41 252 €	18 786 €	93 240 €−23,2%	7
2022 Q2	34 039 €	15 525 €	121 476 €+31,8%	7
2022 Q1	26 260 €	14 782 €	92 136 €−3,5%	7
Total 2022:	142 109 €	65 627 €	438 045 €
2021 Q4	30 396,73 €	15 966,48 €	95 452,87 €+20,4%	8
2021 Q3	39 469,01 €	19 620,51 €	79 252,33 €−44,8%	8
2021 Q2	32 490,65 €	17 846,46 €	143 612,10 €+41,5%	8
2021 Q1	30 931,70 €	16 889,99 €	101 470,34 €+10,7%	9
Total 2021:	133 288,09 €	70 323,44 €	419 787,64 €
2020 Q4	32 717,98 €	16 551,19 €	91 660,73 €−6,6%	9
2020 Q3	34 711 €	15 298,32 €	98 154,71 €+14,8%	9
2020 Q2	27 107,42 €	14 890,53 €	85 537,63 €−6,1%	9
2020 Q1	28 502 €	16 139 €	91 086 €−17,6%	9
Total 2020:	123 038,40 €	62 879,04 €	366 439,07 €
2019 Q4	29 863 €	14 574 €	110 475 €+44,7%	9
2019 Q3	28 500 €	14 835 €	76 366 €−9,5%	10
2019 Q2	24 875 €	13 550 €	84 387 €+2,4%	8
2019 Q1	28 449 €	15 569 €	82 382 €+9,9%	8
Total 2019:	111 687 €	58 528 €	353 610 €
2018 Q4	23 635 €	15 048 €	74 949 €−14,8%	12
2018 Q3	30 947 €	13 260 €	88 000 €−6,8%	12
2018 Q2	32 600 €	14 783 €	94 399 €+5,5%	10
2018 Q1	26 984 €	12 875 €	89 479 €−35,3%	8
Total 2018:	114 166 €	55 966 €	346 827 €
2017 Q4	23 964 €	13 245 €	138 382 €+99,0%	8
2017 Q3	26 201 €	14 487 €	69 549 €−33,3%	8
2017 Q2	35 294 €	18 337 €	104 278 €+20,4%	8
2017 Q1	22 886 €	12 410 €	86 592 €+5,0%	8
Total 2017:	108 345 €	58 479 €	398 801 €
2016 Q4	26 054 €	14 907 €	82 443 €−0,5%	9
2016 Q3	29 788 €	14 976 €	82 825 €+3,4%	9
2016 Q2	24 724 €	14 479 €	80 074 €−6,7%	9
2016 Q1	35 098 €	15 512 €	85 788 €+15,8%	9
Total 2016:	115 664 €	59 874 €	331 130 €
2015 Q4	30 931 €	14 611 €	74 110 €−0,4%	9
2015 Q3	27 084 €	14 665 €	74 386 €−6,0%	9
2015 Q2	26 979 €	15 600 €	79 129 €+4,5%	9
2015 Q1	21 949 €	14 932 €	75 741 €	9
Total 2015:	106 943 €	59 808 €	303 366 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	562 977 €	502 605 €	506 844 €

Tax debts

No tax debt found

No tax debt as of 04.11.2026

Representatives

	Personal ID code
Indrek Lillo	37707XXXXXX	08.07.1977 (49)	Board member	05.05.2009	-

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Shareholders

	Personal ID code
Indrek Lillo	37707XXXXXX	08.07.1977 (49)	Shareholder	2 300 EUR	89,98%	Sole ownership	02.09.2023	-
Rainer Kuulme	37609XXXXXX	03.09.1976 (50)	Shareholder	128 EUR	5,01%	Sole ownership	02.09.2023	-
Aarne Akerberg	37109XXXXXX	24.09.1971 (55)	Shareholder	128 EUR	5,01%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Osaühing Advokaadibüroo Ehasoo Benevolenskaja Lillo	10366765	26.01.1998 (28)	Founder	20.02.2009	-

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Ultimate beneficial owners

	Personal ID code
Aarne Akerberg	37109XXXXXX	24.09.1971 (55)	Direct holding	03.06.2022	-
Rainer Kuulme	37609XXXXXX	03.09.1976 (50)	Direct holding	03.06.2022	-
Indrek Lillo	37707XXXXXX	08.07.1977 (49)	Direct holding	20.03.2019	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 125 419 €
Monthly average: 41 806 €
Per employee: 10 452 €
Equity ratio: 1 635,62%

Labour taxes

Turnover ratio: 7,87%
Tax ratio: 24,59%
Monthly average: 3 290 €
Per employee: 731 €

State taxes

Monthly average: 13 380 €
Turnover ratio: 32,00%

Estimated salary

Gross salary: 1 439 €
Net salary: 1 236 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	95 855 €−43,0%	168 249 €−29,8%	239 535 €+23,2%	194 476 €+67,1%	116 397 €+36,9%	85 041 €+83,4%	46 371 €
Non-current assets	791 665 €+305%	195 484 €+150%	78 224 €+225%	24 055 €−44,0%	42 976 €−44,3%	77 149 €−41,7%	132 369 €
Total assets	887 520 €+144%	363 733 €+14,5%	317 759 €+45,4%	218 531 €+37,1%	159 373 €−1,7%	162 190 €−9,3%	178 740 €
Short-term liabilities	120 835 €+133%	51 907 €+55,2%	33 451 €−39,6%	55 397 €−0,7%	55 810 €+1,3%	55 107 €−20,9%	69 667 €
Long-term liabilities	444 498 €+2 241%	18 990 €+93,0%	-	-	9 839 €−68,3%	31 082 €−37,5%	49 732 €
Total liabilities	565 333 €+697%	70 897 €+112%	33 451 €−39,6%	55 397 €−15,6%	65 649 €−23,8%	86 189 €−27,8%	119 399 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	211 244 €+11,9%	188 790 €+70,5%	110 708 €+430%	20 870 €+32,3%	15 778 €+31,3%	12 017 €+23,2%	9 758 €
Net profit	108 131 €+6,8%	101 234 €−40,7%	170 788 €+22,5%	139 452 €+85,6%	75 134 €+22,8%	61 172 €+30,8%	46 771 €
Equity	322 187 €+10,0%	292 836 €+3,0%	284 308 €+74,3%	163 134 €+74,1%	93 724 €+23,3%	76 001 €+28,1%	59 341 €
Turnover	506 844 €+0,8%	502 605 €−10,7%	562 977 €+20,8%	465 966 €+17,9%	395 099 €+5,1%	375 938 €+7,9%	348 306 €
Profit margin	21,3%	20,1%	30,3%	29,9%	19,0%	16,3%	13,4%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	176 419 €	106 676 €
Liquidity
Current ratio	3,5	2,1
Quick ratio	3,5	2,1
Cash ratio	1,6	0,5
Efficiency
Days sales outstanding (dso)	75,2	66,2
Asset turnover	2,5	2,5
Structure
Debt ratio	0,3	0,4
Profitability
Operating margin	33,8%	22,9%
Net profit margin	29,9%	19,0%
Return on assets (roa)	73,8%	46,7%
Return on equity (roe)	85,5%	80,2%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10128968 / 9	09.05.2025	Entry – Amendment entry under NSPA § 595¹ (1)	-	Entered into force09.05.2025
Ä 10128968 / 8	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 10128968 / 7	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 10128968 / 6	01.12.2017	Entry – Amendment entry	-	Entered into force01.12.2017
Ä 10128968 / 5	31.08.2016	Entry – Amendment entry	-	Entered into force31.08.2016

Real estate

		Purpose
Tatari tn 6a, Kesklinna linnaosa, Tallinn, Harju maakondSpace: 108	1031 m²	Residential land 80%, Commercial land 20%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-22-141994/25	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Helina Luksepp	ECLI:EE:HMK:2024:2.22.141994.5613	23.02.2024	Open
3-20-1205/5	Määruskaebusmenetlus	Court ruling	Law enforcement	Tanel Saar, Maili Lokk, Einar Vene	ECLI:EE:TRRK:2020:3.20.1205.23893	24.11.2020	Open
2-18-5505/23	Kohtu I astme menetlus	Court ruling	Inheritance law	Piret Randmaa	ECLI:EE:HMK:2019:2.18.5505.12069	06.02.2019	Open
2-16-19413/6	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Zakaria Nemsitsveridze	ECLI:EE:TMK:2017:2.16.19413.28864	29.08.2017	Open
2-16-16827/15	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Anu Uritam	ECLI:EE:HMK:2017:2.16.16827.4207	21.03.2017	Open

Official announcements


Notices of commercial and non-profit associations and foundations	21.05.2009	PDF

Public transactions


22.09.2026	Valga Vallavalitsus	1 085 €Received	OPERATING EXPENSESMunicipal government
22.09.2026	Valga Vallavalitsus	202,52 €Received	OPERATING EXPENSESMunicipal government
22.09.2026	Valga Vallavalitsus	115,72 €Received	OPERATING EXPENSESMunicipal government
22.09.2026	Valga Vallavalitsus	651 €Received	OPERATING EXPENSESMunicipal government
07.09.2026	Saku Vallavalitsus	3 989,65 €Received	OPERATING EXPENSESMunicipal government

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


08.03.2011End 31.12.2012	Reference number 124634 · ÕIGUSTEENUSE LEPING nr 1-30.7/13	Riigimetsa Majandamise KeskusContracting authority	6 200 €	Concluded

.ee domains

No domains found

Company has no valid .ee domains

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.