Advokaadibüroo DEM OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	28.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	26.06.2024	Valid	PDF
2022	02.03.2022 – 31.12.2022	11.05.2023	Valid	PDF

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No unsubmitted declarations as of 26.10.2026.

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Tax debt Reports Declarations Court decisions1 Official announcements1 TTJA decisions–Real estate–.ee domains–Licenses–Regulations14 Public transactions81 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	137 083 €	32 819 €	434 650 €−2,3%	10
2026 Q2	94 588 €	34 956 €	444 880 €+42,8%	10
2026 Q1	135 404 €	40 397 €	311 490 €−30,9%	9
Total 2026:	367 075 €	108 172 €	1,19 M €
2025 Q4	101 653 €	37 069 €	450 754 €+37,3%	10
2025 Q3	123 488 €	32 597 €	328 267 €+14,9%	10
2025 Q2	82 703 €	43 351 €	285 748 €−26,2%	9
2025 Q1	145 499 €	27 818 €	387 270 €+28,0%	10
Total 2025:	453 343 €	140 835 €	1,45 M €
2024 Q4	77 920 €	30 108 €	302 624 €+29,5%	9
2024 Q3	79 303 €	21 046 €	233 676 €−33,7%	9
2024 Q2	82 847 €	28 802 €	352 467 €+4,4%	8
2024 Q1	114 407 €	28 545 €	337 706 €−6,2%	8
Total 2024:	354 477 €	108 501 €	1,23 M €
2023 Q4	74 269 €	25 675 €	359 990 €+160%	8
2023 Q3	44 381 €	19 162 €	138 201 €−4,7%	5
2023 Q2	34 298 €	13 106 €	144 943 €+3,1%	3
2023 Q1	45 892 €	12 978 €	140 614 €+33,2%	3
Total 2023:	198 840 €	70 921 €	783 748 €
2022 Q4	20 828 €	6 297 €	105 601 €+11,2%	3
2022 Q3	28 401 €	6 985 €	94 935 €−7,0%	2
2022 Q2	19 295 €	2 099 €	102 085 €	3
2022 Q1	-	-	-	-
Total 2022:	68 524 €	15 381 €	302 621 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	852 518 €	1 244 549 €	1 309 314 €

Tax debts

No tax debt found

No tax debt as of 26.10.2026

Representatives

	Personal ID code
Janno Kuusk	37910XXXXXX	22.10.1979 (47)	Board member	04.12.2023	-
Kristel Viru	48407XXXXXX	04.07.1984 (42)	Board member	04.12.2023	-
Alo Pormeister	37707XXXXXX	02.07.1977 (49)	Board member	02.05.2023	-
Janne-Liisa Ottis	49304XXXXXX	19.04.1993 (33)	Board member	15.08.2022	-
Kalle-Kaspar Sepper	37907XXXXXX	21.07.1979 (47)	Board member	02.03.2022	-

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Shareholders

	Personal ID code
Alo Pormeister	37707XXXXXX	02.07.1977 (49)	Shareholder	314 EUR	12,50%	Sole ownership	18.08.2025	-
Kristel Viru	48407XXXXXX	04.07.1984 (42)	Shareholder	314 EUR	12,50%	Sole ownership	18.08.2025	-
Liis Mäeker	48802XXXXXX	13.02.1988 (38)	Shareholder	314 EUR	12,50%	Sole ownership	18.08.2025	-
Kristo Kallas	37905XXXXXX	27.05.1979 (47)	Shareholder	314 EUR	12,50%	Sole ownership	18.08.2025	-
Janne-Liisa Ottis	49304XXXXXX	19.04.1993 (33)	Shareholder	314 EUR	12,50%	Sole ownership	18.08.2025	-

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Other persons

	Personal ID code
Kalle-Kaspar Sepper	37907XXXXXX	21.07.1979 (47)	Founder	02.03.2022	-

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Ultimate beneficial owners

	Personal ID code
Jürgen Valter	38001XXXXXX	20.01.1980 (46)	Direct holding	09.04.2026	-
Alo Pormeister	37707XXXXXX	02.07.1977 (49)	Direct holding	06.12.2023	-
Janno Kuusk	37910XXXXXX	22.10.1979 (47)	Direct holding	06.12.2023	-
Kristel Viru	48407XXXXXX	04.07.1984 (42)	Direct holding	06.12.2023	-
Kristo Kallas	37905XXXXXX	27.05.1979 (47)	Direct holding	06.12.2023	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 434 650 €
Monthly average: 144 883 €
Per employee: 14 488 €
Equity ratio: 5 767,65%

Labour taxes

Turnover ratio: 7,55%
Tax ratio: 23,94%
Monthly average: 10 940 €
Per employee: 1 094 €

State taxes

Monthly average: 45 694 €
Turnover ratio: 31,54%

Estimated salary

Gross salary: 2 058 €
Net salary: 1 701 €

Aggregate data

	2025	2024	2023	2022
Current assets	369 763 €+4,8%	352 983 €−64,3%	989 307 €+587%	143 996 €
Non-current assets	73 927 €+56,9%	47 117 €−21,9%	60 315 €+558%	9 167 €
Total assets	443 690 €+10,9%	400 100 €−61,9%	1 049 622 €+585%	153 163 €
Short-term liabilities	132 458 €−0,4%	132 986 €−78,0%	604 897 €+1 361%	41 399 €
Long-term liabilities	44 436 €+159%	17 180 €−15,2%	20 265 €	-
Total liabilities	176 894 €+17,8%	150 166 €−76,0%	625 162 €+1 410%	41 399 €
Share or stock capital	-	-	-	-
Retained earnings	29 179 €+140%	-72 368 €−260%	45 264 €+180%	-56 625 €
Net profit	235 105 €−26,5%	319 796 €−15,1%	376 690 €+127%	165 889 €
Equity	266 796 €+6,7%	249 934 €−41,1%	424 460 €+280%	111 764 €
Turnover	1 309 314 €+5,2%	1 244 549 €+46,0%	852 518 €+149%	341 756 €
Profit margin	18,0%	25,7%	44,2%	48,5%

Financial ratios

	2025	2024	2023	2022
Profit and cash flow
EBITDA				186 364 €
Liquidity
Current ratio				3,5
Quick ratio				3,5
Cash ratio				2,1
Efficiency
Days sales outstanding (dso)				58,4
Asset turnover				2,2
Structure
Debt ratio				0,3
Profitability
Operating margin				54,3%
Net profit margin				48,5%
Return on assets (roa)				108,3%
Return on equity (roe)				148,4%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50197720 / 13	18.08.2025	Entry – Amendment entry	-	Entered into force18.08.2025
Ä 50197720 / M1	14.07.2025	Order to remedy deficiencies – Change of shareholders	24.07.2025	Deficiencies remedied18.08.2025
Ä 50197720 / 12	02.07.2025	Entry – Amendment entry	-	Entered into force02.07.2025
Ä 50197720 / 11	18.12.2023	Entry – Amendment entry	-	Entered into force18.12.2023
Ä 50197720 / 10	06.12.2023	Entry – Amendment entry	-	Entered into force06.12.2023

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


2-22-17745/33	Kohtu I astme menetlus	Court rulingCompromise ruling	Inheritance law	Toomas Ventsli	ECLI:EE:HMK:2024:2.22.17745.13553	28.08.2024	Open

Official announcements


Notice of company merger	30.06.2023	PDF

Public transactions


07.09.2026	Haljala Vallavalitsus	124 €Received	OPERATING EXPENSESMunicipal government
10.08.2026	Haljala Vallavalitsus	186 €Received	OPERATING EXPENSESMunicipal government
07.08.2026	Hiiumaa Vallavalitsus	892,80 €Received	OPERATING EXPENSESMunicipal government
08.07.2026	Hiiumaa Vallavalitsus	446,40 €Received	OPERATING EXPENSESMunicipal government
09.06.2026	Hiiumaa Vallavalitsus	892,80 €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.