Õigusbüroo ASPEKT OÜ

Legal form:: Private limited company
Registry code:: 10352355
VAT no.:: EE100879092
Fiscal-year period:: 01.01 - 31.12
Established:: 07.01.1998 (28 y)
Former business names:: OÜ Hermiona
Capital:: 40 000 EEK
Address:: Kesa tn 1, Tartu linn, Tartu linn, Tartu maakond, 50115
Status:: Registered

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Contacts

Phone:: +372 5086757
Email:: aspekt@aspekt.ee
Website:: www.aspekt.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 – Activities of legal consultants and law offices

Industry TOPNo. 167 of 214 companies

167.Õigusbüroo ASPEKT OÜ13.3k €

Main activity 69102 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100879092	09.02.2004	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	11.07.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	05.09.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	17.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	15.07.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	24.05.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	06.05.2021	Valid	PDF
2018	01.01.2018 – 31.12.2018	05.11.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	30.01.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	24.01.2018	Valid	PDF
2015	01.01.2015 – 31.12.2015	20.01.2018	Valid	PDF
2014	01.01.2014 – 31.12.2014	12.02.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	12.02.2015	Valid	PDF
2012	01.01.2012 – 31.12.2012	12.02.2015	Valid	PDF
2011	01.01.2011 – 31.12.2011	12.02.2015	Valid	PDF
2010	01.01.2010 – 31.12.2010	04.07.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	24.09.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.09.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	28.01.2009	Valid	PDF
2006	01.01.2006 – 31.12.2006	30.01.2008	Valid	PDF
2005	01.01.2005 – 31.12.2005	13.11.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	30.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	10.02.2004	Valid	PDF
2001	01.01.2001 – 31.12.2001	18.03.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	18.03.2002	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 23.10.2026.

Delayed declarations

VAT return

22.06.2026

03.07.2026

11 d overdue

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Tax debt Reports Declarations Court decisions23 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations15 Public transactions1 Grants–State aid–Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	94 €	0 €	217 €−29,1%	1
2026 Q2	134 €	36 €	306 €−64,4%	1
2026 Q1	0 €	41 €	860 €−92,8%	1
Total 2026:	228 €	77 €	1 383 €
2025 Q4	2 982 €	37 €	11 915 €+191%	1
2025 Q3	237 €	37 €	4 093 €−0,7%	1
2025 Q2	1 022 €	29 €	4 120 €−58,0%	1
2025 Q1	1 933 €	134 €	9 811 €+140%	1
Total 2025:	6 174 €	237 €	29 939 €
2024 Q4	849 €	37 €	4 088 €+3,0%	1
2024 Q3	657 €	28 €	3 970 €−63,6%	1
2024 Q2	2 584 €	702 €	10 910 €+40,1%	1
2024 Q1	2 965 €	2 015 €	7 788 €−0,1%	2
Total 2024:	7 055 €	2 782 €	26 756 €
2023 Q4	2 998 €	2 028 €	7 793 €−47,2%	2
2023 Q3	938 €	2 375 €	14 752 €−62,1%	2
2023 Q2	6 822 €	2 175 €	38 890 €+201%	2
2023 Q1	4 681 €	2 513 €	12 929 €+35,3%	2
Total 2023:	15 439 €	9 091 €	74 364 €
2022 Q4	3 957 €	2 358 €	9 559 €−43,7%	2
2022 Q3	7 593 €	4 855 €	16 968 €+6,1%	2
2022 Q2	5 196 €	2 245 €	15 994 €+221%	2
2022 Q1	2 939 €	2 791 €	4 983 €−76,0%	2
Total 2022:	19 685 €	12 249 €	47 504 €
2021 Q4	5 364,98 €	2 127,90 €	20 752,38 €+228%	2
2021 Q3	2 149,32 €	1 463,94 €	6 335 €−38,0%	2
2021 Q2	3 100,02 €	1 375,78 €	10 225 €+248%	2
2021 Q1	1 026,51 €	878,44 €	2 937,66 €−77,4%	2
Total 2021:	11 640,83 €	5 846,06 €	40 250,04 €
2020 Q4	2 313,16 €	0 €	12 995,17 €+37,0%	2
2020 Q3	2 668,90 €	1 022,91 €	9 486,38 €+222%	2
2020 Q2	1 709,59 €	473,23 €	2 944,16 €−61,2%	2
2020 Q1	1 228 €	897 €	7 593 €−29,0%	2
Total 2020:	7 919,65 €	2 393,14 €	33 018,71 €
2019 Q4	3 396 €	831 €	10 700 €	2
2019 Q3	1 179 €	1 150 €	0 €−100%	2
2019 Q2	864 €	503 €	5 250 €−16,4%	2
2019 Q1	1 353 €	607 €	6 283 €−6,9%	2
Total 2019:	6 792 €	3 091 €	22 233 €
2018 Q4	750 €	527 €	6 750 €+46,6%	2
2018 Q3	838 €	624 €	4 605 €+401%	2
2018 Q2	1 350 €	837 €	920 €−65,0%	2
2018 Q1	1 075 €	0 €	2 625 €−63,5%	2
Total 2018:	4 013 €	1 988 €	14 900 €
2017 Q4	2 281 €	1 126 €	7 183 €+47,0%	2
2017 Q3	446 €	487 €	4 885 €+1 257%	1
2017 Q2	1 392 €	691 €	360 €−91,9%	1
2017 Q1	912 €	853 €	4 449 €+123%	1
Total 2017:	5 031 €	3 157 €	16 877 €
2016 Q4	501 €	426 €	1 997 €−49,2%	1
2016 Q3	1 050 €	838 €	3 930 €+603%	1
2016 Q2	258 €	119 €	559 €−84,9%	1
2016 Q1	1 069 €	790 €	3 703 €	1
Total 2016:	2 878 €	2 173 €	10 189 €
2015 Q4	898 €	392 €	0 €	1
2015 Q3	726 €	331 €	0 €	1
2015 Q2	376 €	267 €	0 €	1
2015 Q1	766 €	653 €	0 €	1
Total 2015:	2 766 €	1 643 €	0 €

Revenue by industry

	2023	2024	2025
Activities of legal consultants and law offices	39 146 €	30 416 €	19 561 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Toomas Kiisk	37308XXXXXX	20.08.1973 (53)	Board member	23.05.2006	-

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Shareholders

	Personal ID code
T&K haldus oü	12311107	05.07.2012 (14)	Shareholder	40 000 EEK	100,00%	Sole ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Toomas Kiisk	37308XXXXXX	20.08.1973 (53)	Indirect holding	11.01.2019	-

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Holdings in companies


Upsell OÜ	05.08.2014	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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2026 Q3

Turnover

Amount: 217 €
Monthly average: 72 €
Per employee: 72 €
Equity ratio: 0,18%

Labour taxes

Turnover ratio: 0,00%
Tax ratio: 0,00%
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 31 €
Turnover ratio: 43,32%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	93 831 €−0,3%	94 071 €+9,2%	86 184 €+0,2%	86 044 €+6,8%	80 552 €+22,0%	66 053 €+133%	28 398 €
Non-current assets	20 154 €+8,4%	18 598 €−23,7%	24 384 €+146%	9 914 €−23,6%	12 984 €+61,0%	8 063 €+15,9%	6 955 €
Total assets	113 985 €+1,2%	112 669 €+1,9%	110 568 €+15,2%	95 958 €+2,6%	93 536 €+26,2%	74 116 €+110%	35 353 €
Short-term liabilities	2 936 €−40,2%	4 912 €−16,5%	5 883 €−40,5%	9 885 €−13,7%	11 460 €+237%	3 405 €−36,0%	5 322 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	2 936 €−40,2%	4 912 €−16,5%	5 883 €−40,5%	9 885 €−13,7%	11 460 €+237%	3 405 €−36,0%	5 322 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	104 945 €+3,0%	101 874 €+22,4%	83 261 €+6,5%	78 162 €+15,1%	67 899 €+149%	27 219 €+25,7%	21 661 €
Net profit	3 292 €+7,2%	3 071 €−83,5%	18 612 €+265%	5 099 €−55,1%	11 365 €−72,1%	40 680 €+632%	5 558 €
Equity	111 049 €+3,1%	107 757 €+2,9%	104 685 €+21,6%	86 073 €+4,9%	82 076 €+16,1%	70 711 €+135%	30 031 €
Turnover	19 561 €−35,7%	30 416 €−22,3%	39 146 €−19,1%	48 366 €+14,7%	42 163 €+31,8%	31 999 €+50,8%	21 225 €
Profit margin	16,8%	10,1%	47,5%	10,5%	27,0%	127,1%	26,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	7 966 €	13 172 €
Liquidity
Current ratio	8,7	7,0
Quick ratio	8,7	7,0
Cash ratio	2,8	2,7
Efficiency
Days sales outstanding (dso)	409,7	307,2
Asset turnover	0,5	0,5
Structure
Debt ratio	0,1	0,1
Profitability
Operating margin	10,1%	26,2%
Net profit margin	10,5%	27,0%
Return on assets (roa)	5,4%	13,6%
Return on equity (roe)	5,9%	13,8%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20010495 / M7	16.07.2025	Fine-warning order – annual report not filed	31.08.2025	Deficiencies remedied06.09.2025
Ä 20010495 / 11	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20010495 / M6	13.04.2021	Fine-warning order – annual report not filed	13.05.2021	Deficiencies remedied12.05.2021
Ä 20010495 / 10	15.03.2021	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force15.03.2021
Ä 20010495 / 9	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018

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


2-22-3844/34	Kohtu I astme menetlus	Court ruling	Bankruptcy law	Zakaria Nemsitsveridze	ECLI:EE:TMK:2024:2.22.3844.14128	28.08.2024	Open
2-19-18859/98	Kohtu I astme menetlus	Court ruling	Bankruptcy law	Hiie Lindmets	ECLI:EE:TMK:2023:2.19.18859.14465	22.06.2023	Open
2-22-3844/25	Määruskaebusmenetlus	Court ruling	Bankruptcy law	Triin Uusen-Nacke, Margit Vutt, Indrek Parrest	ECLI:EE:TRRK:2023:2.22.3844.13398	20.04.2023	Open
2-19-18859/75	-	Court ruling	Bankruptcy law	Üllar Roostoja, Vahur-Peeter Liin, Indrek Parrest	ECLI:EE:TRRK:2022:2.19.18859.14149	31.01.2022	Open
2-19-18859/40	-	Court ruling	Bankruptcy law	Üllar Roostoja, Viivi Tomson, Indrek Parrest	ECLI:EE:TRRK:2021:2.19.18859.9411	20.01.2021	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


12.11.2021	Tõrva Vallavalitsus	11 000 €Received	OTHER 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


aspekt.ee	Active	04.07.2010	08.01.2027

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.