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Osaühing Advokaadibüroo Sirje Must

Legal form:

Private limited company

Registry code:

10134581

VAT no.:

EE100033388

Fiscal-year period:

01.01 - 31.12

Established:

06.10.1996 (29)

Capital:

3 835 EUR

Address:

Õpetaja tn 9, Tartu linn, Tartu linn, Tartu maakond, 51003

Status:

Registered

Contacts

Email:

byroo@sirjemust.ee

Phone:

+372 7427794

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 - Activities of advocates and law firms

VAT liability

	Start	End
EE100033388	01.09.1996

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	01.06.2026	Valid
2024	01.01.2024 - 31.12.2024	31.05.2025	Valid
2023	01.01.2023 - 31.12.2023	14.06.2024	Valid
2022	01.01.2022 - 31.12.2022	15.06.2023	Valid
2021	01.01.2021 - 31.12.2021	29.06.2022	Valid
2020	01.01.2020 - 31.12.2020	11.05.2021	Valid
2019	01.01.2019 - 31.12.2019	20.07.2020	Valid
2018	01.01.2018 - 31.12.2018	30.05.2019	Valid
2017	01.01.2017 - 31.12.2017	30.04.2018	Valid
2016	01.01.2016 - 31.12.2016	05.06.2017	Valid
2015	01.01.2015 - 31.12.2015	19.04.2016	Valid
2014	01.01.2014 - 31.12.2014	26.06.2015	Valid
2013	01.01.2013 - 31.12.2013	07.05.2014	Valid
2012	01.01.2012 - 31.12.2012	21.06.2013	Valid
2011	01.01.2011 - 31.12.2011	21.06.2012	Valid
2010	01.01.2010 - 31.12.2010	10.06.2011	Valid
2009	01.01.2009 - 31.12.2009	29.06.2010	Valid
2008	01.01.2008 - 31.12.2008	22.05.2009	Valid
2007	01.01.2007 - 31.12.2007	23.05.2008	Valid
2006	01.01.2006 - 31.12.2006	20.06.2007	Valid
2005	01.01.2005 - 31.12.2005	21.06.2006	Valid
2004	01.01.2004 - 31.12.2004	28.06.2005	Valid
2003	01.01.2003 - 31.12.2003	04.06.2004	Valid
2002	01.01.2002 - 31.12.2002	26.05.2003	Valid
2001	01.01.2001 - 31.12.2001	28.06.2002	Valid
2000	01.01.2000 - 31.12.2000	25.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 10.06.2026.

???

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Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	44 831 €	28 570 €	96 684 €8.8%	8
Kokku 2026:	44 831 €	28 570 €	96 684 €
2025 Q4	44 039 €	25 560 €	88 876 €4.8%	8
2025 Q3	49 364 €	32 677 €	93 348 €1.9%	8
2025 Q2	42 911 €	24 960 €	95 177 €16.6%	8
2025 Q1	42 492 €	27 315 €	81 617 €18.5%	9
Kokku 2025:	178 806 €	110 512 €	359 018 €42.3%
2024 Q4	47 248 €	28 674 €	100 165 €83.7%	8
2024 Q3	24 595 €	14 913 €	54 529 €21.1%	7
2024 Q2	20 183 €	11 966 €	45 025 €14.5%	6
2024 Q1	23 577 €	14 040 €	52 636 €13.5%	5
Kokku 2024:	115 603 €	69 593 €	252 355 €10.5%
2023 Q4	19 658 €	11 851 €	46 375 €12.2%	5
2023 Q3	17 223 €	12 657 €	41 347 €11.5%	5
2023 Q2	22 458 €	14 758 €	46 695 €50.4%	5
2023 Q1	47 029 €	34 716 €	94 061 €11.2%	5
Kokku 2023:	106 367 €	73 983 €	228 478 €15.9%
2022 Q4	31 438 €	18 249 €	84 588 €47.1%	8
2022 Q3	30 688 €	22 619 €	57 513 €20.4%	8
2022 Q2	26 232 €	14 506 €	72 271 €26.1%	8
2022 Q1	26 553 €	17 019 €	57 291 €14.4%	8
Kokku 2022:	114 911 €	72 393 €	271 663 €0.5%
2021 Q4	28 647 €	17 898 €	66 959 €17.7%	8
2021 Q3	25 758 €	16 947 €	56 912 €28.1%	8
2021 Q2	30 563 €	17 583 €	79 206 €17.9%	8
2021 Q1	28 299 €	18 240 €	67 172 €10.1%	9
Kokku 2021:	113 266 €	70 668 €	270 250 €7.7%
2020 Q4	31 725 €	19 808 €	74 692 €1.6%	9
2020 Q3	30 227 €	18 572 €	73 485 €5.5%	9
2020 Q2	26 758 €	15 297 €	69 622 €7.2%	9
2020 Q1	26 647 €	14 849 €	74 997 €19.3%	9
Kokku 2020:	115 358 €	68 525 €	292 795 €25.6%
2019 Q4	19 528 €	9 892 €	62 839 €35.4%	8
2019 Q3	16 575 €	9 705 €	46 414 €27.8%	7
2019 Q2	23 028 €	11 595 €	64 286 €8.0%	7
2019 Q1	23 900 €	13 443 €	59 536 €1.6%	8
Kokku 2019:	83 031 €	44 635 €	233 075 €3.0%
2018 Q4	21 459 €	10 666 €	60 533 €21.0%	8
2018 Q3	18 029 €	10 280 €	50 032 €20.3%	8
2018 Q2	22 330 €	11 941 €	62 749 €6.4%	8
2018 Q1	21 722 €	10 152 €	67 059 €29.5%	8
Kokku 2018:	83 540 €	43 039 €	240 373 €2.3%
2017 Q4	18 403 €	10 094 €	51 778 €1.6%	9
2017 Q3	23 070 €	12 095 €	50 942 €33.7%	9
2017 Q2	25 290 €	12 779 €	76 835 €15.6%	11
2017 Q1	25 170 €	13 429 €	66 494 €7.6%	11
Kokku 2017:	91 933 €	48 397 €	246 049 €11.2%
2016 Q4	27 422 €	13 781 €	61 806 €15.3%	9
2016 Q3	24 219 €	16 279 €	73 006 €11.7%	9
2016 Q2	28 194 €	14 575 €	65 364 €14.9%	9
2016 Q1	27 969 €	17 130 €	76 824 €22.9%	9
Kokku 2016:	107 804 €	61 765 €	277 000 €5.6%
2015 Q4	30 238 €	14 777 €	62 495 €23.3%	9
2015 Q3	28 693 €	19 259 €	81 448 €6.1%	9
2015 Q2	33 279 €	18 149 €	76 755 €5.4%	9
2015 Q1	33 333 €	17 214 €	72 801 €	9
Kokku 2015:	125 543 €	69 399 €	293 499 €

Revenue by industry

	2022	2023	2024
Activities of advocates and law firms	289 180 €	196 389 €	262 909 €

Tax debts

No tax debt found

No tax debt as of 10.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Sirje Must	44909XXXXXX	01.09.1949 (76)	Board member	15.04.2025	-
Marina Kelpman	47104XXXXXX	03.04.1971 (55)	Board member	15.04.2025	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Marina Kelpman	47104XXXXXX	03.04.1971 (55)	Shareholder	3 758,00 EUR	97,99	Sole ownership	17.04.2026	-
Sirje Must	44909XXXXXX	01.09.1949 (76)	Shareholder	77,00 EUR	2,01	Sole ownership	10.04.2025	-

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

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Marina Kelpman	47104XXXXXX	03.04.1971 (55)	Direct holding	21.01.2026	-
Sirje Must	44909XXXXXX	01.09.1949 (76)	Direct holding	21.01.2026	-

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

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

96 684 €

Monthly average

32 228 €

Per employee

4 029 €

Equity ratio

840,37%

Labour taxes

Turnover ratio

29,55%

Tax ratio

63,73%

Monthly average

9 523 €

Per employee

1 190 €

State taxes

Monthly average

14 944 €

Turnover ratio

46,37%

Estimated salary

Gross salary

2 246 €

Net salary

1 815 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	61 441 €68.7%	36 414 €65.7%	106 024 €0.8%	105 163 €6.6%	112 650 €26.7%	88 921 €
Non-current assets	6 937 €40.0%	11 562 €28.6%	16 187 €81.1%	-	-	8 940 €
Total assets	68 378 €42.5%	47 976 €60.7%	122 211 €16.2%	105 163 €6.6%	112 650 €15.1%	97 861 €
Short-term liabilities	45 680 €90.4%	23 997 €55.1%	53 450 €53.0%	34 938 €8.7%	38 275 €12.4%	34 061 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	45 680 €90.4%	23 997 €55.1%	53 450 €53.0%	34 938 €8.7%	38 275 €12.4%	34 061 €
Share or stock capital	3 835 €	3 835 €	3 835 €	3 835 €	3 835 €	3 835 €
Retained earnings	5 212 €85.9%	37 043 €13.2%	42 669 €1.7%	43 419 €27.7%	34 000 €6.9%	36 526 €
Net profit	13 651 €180.8%	-16 899 €175.9%	22 257 €3.1%	22 971 €37.1%	36 540 €55.9%	23 439 €
Equity	22 698 €5.3%	23 979 €65.1%	68 761 €2.1%	70 225 €5.6%	74 375 €16.6%	63 800 €
Turnover	262 909 €33.9%	196 389 €32.1%	289 180 €7.4%	269 179 €10.5%	300 914 €31.1%	229 547 €
Profit margin	5.19%160.3%	-8.60%211.8%	7.70%9.8%	8.53%29.7%	12.14%18.9%	10.21%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	KO EPN	-K GIL	NK FKJ	-	-
Liquidity
Current ratio	X.Q	R.D	I.Z	3.0	2.9
Quick ratio	W.Z	C.E	F.I	3.0	2.9
Cash ratio	S.Z	C.T	Z.B	2.6	2.5
Efficiency
Days sales outstanding (dso)	XW.H	LB.A	PA.W	22.1	21.9
Asset turnover	O.U	J.O	L.P	2.5	2.9
Structure
Debt ratio	N.H	K.Z	M.W	0.3	0.3
Profitability
Operating margin	D.N%	-F.Q%	O.J%	10.2%	13.7%
Net profit margin	E.H%	-O.X%	R.L%	8.5%	12.1%
Return on assets (roa)	EY.Q%	-NV.O%	OR.F%	21.1%	34.7%
Return on equity (roe)	YG.B%	-RG.L%	MO.C%	32.7%	49.1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20002019 / M2	17.04.2026	Order to remedy deficiencies - Amendment entry	02.05.2026	Deficiencies remedied (17.04.2026)
Ä 20002019 / 10	17.04.2026	Entry - Amendment entry		Entered into force (17.04.2026)
Ä 20002019 / 9	15.04.2025	Entry - Amendment entry		Entered into force (15.04.2025)
Ä 20002019 / 8	10.04.2025	Entry - Amendment entry		Entered into force (10.04.2025)
Ä 20002019 / 7	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)

1 - 5 / 10 rows

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

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
1-24-6377/30	Criminal case	Court judgment	Offences against public order, offences against the person	Kristel Jaakus	ECLI:EE:VMK:2025:1.24.6377.1289	05.02.2025
1-24-1951/19	Criminal case	Court judgment	Traffic offences	Kristel Jaakus	ECLI:EE:VMK:2024:1.24.1951.15941	25.09.2024
1-23-1381/53	Criminal case	Court ruling	Offences against the person	Kristel Jaakus	ECLI:EE:VMK:2024:1.23.1381.2375	25.01.2024
2-23-8776/5	Civil case	Court judgment (Default judgment)	Law of obligations	Marian Miilaste	ECLI:EE:TMK:2023:2.23.8776.17099	21.08.2023
2-21-112016/15	Civil case	Court ruling	Law of obligations	Karina Kukkes	ECLI:EE:TMK:2022:2.21.112016.4303	04.03.2022

1 - 5 / 11 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
30.04.2026	Eesti Maaülikool	3 100.00 € Received	OPERATING EXPENSES Tertiary education
28.04.2026	Eesti Advokatuur	7 000.00 € Received	SHORT-TERM LIABILITIES Court
24.04.2026	Eesti Advokatuur	15 966.76 € Received	SHORT-TERM LIABILITIES Court
23.04.2026	Eesti Maaülikool	3 100.00 € Received	OPERATING EXPENSES Tertiary education
03.04.2026	Eesti Advokatuur	22 425.92 € Received	SHORT-TERM LIABILITIES Court

Osaühing Advokaadibüroo Sirje Must

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

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Revenue by industry

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Representatives

Shareholders

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

No official announcements found

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found