Advokaadibüroo Koch & Partnerid OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	09.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	31.05.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	16.01.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	10.02.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	29.04.2020	Valid	PDF
2018	08.03.2018 – 31.12.2018	13.01.2020	Valid	PDF

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Tax debt Reports Declarations Court decisions1 Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations4 Public transactions35 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	38 084 €	10 689 €	100 232 €−5,0%	2
2026 Q2	55 131 €	13 916 €	105 470 €+1,3%	2
2026 Q1	55 491 €	24 520 €	104 100 €−42,2%	2
Total 2026:	148 706 €	49 125 €	309 802 €
2025 Q4	66 085 €	20 914 €	180 013 €+122%	3
2025 Q3	36 532 €	18 062 €	80 996 €−19,0%	3
2025 Q2	50 056 €	18 407 €	99 979 €+27,8%	3
2025 Q1	46 979 €	20 408 €	78 258 €−44,0%	3
Total 2025:	199 652 €	77 791 €	439 246 €
2024 Q4	50 727 €	17 524 €	139 782 €+58,0%	3
2024 Q3	35 435 €	18 345 €	88 477 €−17,7%	3
2024 Q2	80 269 €	21 232 €	107 545 €+5,1%	3
2024 Q1	48 924 €	15 835 €	102 364 €+12,5%	3
Total 2024:	215 355 €	72 936 €	438 168 €
2023 Q4	32 894 €	15 615 €	90 990 €+8,4%	2
2023 Q3	33 227 €	12 225 €	83 959 €−21,9%	2
2023 Q2	35 044 €	12 098 €	107 489 €+18,0%	2
2023 Q1	46 448 €	17 982 €	91 108 €−27,5%	2
Total 2023:	147 613 €	57 920 €	373 546 €
2022 Q4	34 820 €	15 246 €	125 652 €+98,1%	2
2022 Q3	23 982 €	11 430 €	63 422 €−40,3%	2
2022 Q2	36 766 €	11 792 €	106 312 €−8,1%	2
2022 Q1	42 710 €	13 516 €	115 680 €+32,2%	2
Total 2022:	138 278 €	51 984 €	411 066 €
2021 Q4	29 629,19 €	13 037,74 €	87 479,21 €+74,5%	2
2021 Q3	18 520,21 €	11 480,13 €	50 123,49 €−52,1%	2
2021 Q2	28 721,41 €	11 554,31 €	104 700,09 €+29,9%	3
2021 Q1	20 082,77 €	9 681,64 €	80 613,78 €+6,8%	5
Total 2021:	96 953,58 €	45 753,82 €	322 916,57 €
2020 Q4	26 141,52 €	14 192,48 €	75 450,10 €−7,7%	4
2020 Q3	24 166,58 €	11 466,98 €	81 749,42 €+46,3%	4
2020 Q2	19 101,47 €	11 414,25 €	55 894,30 €−34,2%	5
2020 Q1	25 752 €	13 325 €	85 000 €−9,5%	4
Total 2020:	95 161,57 €	50 398,71 €	298 093,82 €
2019 Q4	27 607 €	10 590 €	93 879 €+21,1%	4
2019 Q3	21 607 €	10 508 €	77 526 €+5,2%	5
2019 Q2	21 550 €	9 443 €	73 668 €+5,8%	5
2019 Q1	20 578 €	9 764 €	69 617 €−22,8%	4
Total 2019:	91 342 €	40 305 €	314 690 €
2018 Q4	24 372 €	9 822 €	90 181 €+118%	4
2018 Q3	18 644 €	12 756 €	41 327 €−26,9%	4
2018 Q2	12 110 €	4 081 €	56 564 €	5
2018 Q1	0 €	0 €	0 €	3
Total 2018:	55 126 €	26 659 €	188 072 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	368 643 €	429 345 €	452 814 €

Tax debts

No tax debt found

No tax debt as of 29.10.2026

Representatives

	Personal ID code
Kalev Aavik	37605XXXXXX	09.05.1976 (50)	Board member	11.01.2021	-
Kari-Paavo Koch	37803XXXXXX	28.03.1978 (48)	Board member	08.03.2018	-

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Shareholders

	Personal ID code
Kari-Paavo Koch	37803XXXXXX	28.03.1978 (48)	Shareholder	1 500 EUR	60,00%	Sole ownership	01.09.2023	-
Kalev Aavik	37605XXXXXX	09.05.1976 (50)	Shareholder	1 000 EUR	40,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Kari-Paavo Koch	37803XXXXXX	28.03.1978 (48)	Founder	08.03.2018	-

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Ultimate beneficial owners

	Personal ID code
Kalev Aavik	37605XXXXXX	09.05.1976 (50)	Direct holding	31.05.2024	-
Kari-Paavo Koch	37803XXXXXX	28.03.1978 (48)	Direct holding	24.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 100 232 €
Monthly average: 33 411 €
Per employee: 16 705 €
Equity ratio: 1 336,43%

Labour taxes

Turnover ratio: 10,66%
Tax ratio: 28,07%
Monthly average: 3 563 €
Per employee: 1 782 €

State taxes

Monthly average: 12 695 €
Turnover ratio: 38,00%

Estimated salary

Gross salary: 3 231 €
Net salary: 2 584 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	134 518 €−18,3%	164 744 €−3,2%	170 198 €+6,8%	159 321 €−47,1%	301 259 €+34,2%	224 535 €−10,9%	252 108 €
Non-current assets	181 000 €−1,3%	183 405 €−47,3%	348 213 €−1,4%	353 021 €+77,4%	198 952 €+6,8%	186 260 €+4 424%	4 117 €
Total assets	315 518 €−9,4%	348 149 €−32,8%	518 411 €+1,2%	512 342 €+2,4%	500 211 €+21,8%	410 795 €+60,3%	256 225 €
Short-term liabilities	188 718 €−12,3%	215 171 €−42,1%	371 310 €−3,1%	383 093 €+1,3%	378 040 €+31,5%	287 504 €+154%	113 026 €
Long-term liabilities	-	2 039 €−70,3%	6 875 €−38,9%	11 245 €−27,9%	15 601 €−21,4%	19 848 €	-
Total liabilities	188 718 €−13,1%	217 210 €−42,6%	378 185 €−4,1%	394 338 €+0,2%	393 641 €+28,1%	307 352 €+172%	113 026 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-	-	-	-	-	-	-
Net profit	126 800 €−3,2%	130 939 €−6,6%	140 226 €+18,8%	118 004 €+10,7%	106 570 €+3,0%	103 443 €−27,8%	143 199 €
Equity	126 800 €−3,2%	130 939 €−6,6%	140 226 €+18,8%	118 004 €+10,7%	106 570 €+3,0%	103 443 €−27,8%	143 199 €
Turnover	452 814 €+5,5%	429 345 €+16,5%	368 643 €−4,6%	386 350 €+12,4%	343 681 €+11,0%	309 524 €−6,2%	330 142 €
Profit margin	28,0%	30,5%	38,0%	30,5%	31,0%	33,4%	43,4%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	134 847 €	127 828 €
Liquidity
Current ratio	0,4	0,8
Quick ratio	0,4	0,8
Cash ratio	0,1	0,2
Efficiency
Days sales outstanding (dso)	268,8	206,0
Asset turnover	0,8	0,8
Structure
Debt ratio	0,8	0,8
Profitability
Operating margin	33,4%	35,4%
Net profit margin	30,5%	31,0%
Return on assets (roa)	23,3%	23,4%
Return on equity (roe)	100,0%	100,0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50089409 / 3	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 50089409 / 2	11.01.2021	Entry – Amendment entry	-	Entered into force11.01.2021
Ä 50089409 / M1	07.01.2021	Order to remedy deficiencies – Amendment entry	22.01.2021	Deficiencies remedied11.01.2021
Ä 50089409	08.03.2018	Entry – Initial entry	-	Entered into force08.03.2018

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


2-25-21671/7	Kohtu I astme menetlus	Court ruling	Law of obligations	Helina Luksepp	ECLI:EE:HMK:2026:2.25.21671.7418	28.04.2026	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


14.09.2026	Transpordiamet	562,96 €Received	OPERATING EXPENSESRoad transport
29.06.2026	Rae Vallavalitsus	1 271 €Received	OPERATING EXPENSESMunicipal government
11.06.2026	Rae Vallavalitsus	666,50 €Received	OPERATING EXPENSESMunicipal government
29.05.2026	Transpordiamet	6 665,62 €Received	OPERATING EXPENSESRoad transport
14.05.2026	Rae Vallavalitsus	1 953 €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

No public procurement contracts found

The company has no public procurement contracts

.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.