Õigusbüroo ASPEKT OÜ (10352355)

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 (27)

Former business names:

OÜ Hermiona

Capital:

40 000 EEK

Address:

Tartu maakond, Tartu linn, Tartu linn, Kesa tn 1

Status:

Registered

Contacts

Email:

aspekt@aspekt.ee

Phone:

+372 5086757

Website:

www.aspekt.ee

Industries

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

VAT liability

	Start	End
EE100879092	09.02.2004

Annual reports

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

Unsubmitted declarations

✓ No unsubmitted declarations as of 12.06.2025.

Tax debt

✓ None

Unsubmitted reports

✓ Missing

Unsubmitted decl.

✓ Missing

Court decisions

Official notices

TTJA decisions

Real estate

.ee domains

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2025 Q1	1 933 €	134 €	9 811 €140.0%	1
Kokku 2025:	1 933 €	134 €	9 811 €
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%	2
2024 Q1	2 965 €	2 015 €	7 788 €0.1%	2
Kokku 2024:	7 055 €	2 782 €	26 757 €64.0%
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 €200.8%	2
2023 Q1	4 681 €	2 513 €	12 929 €35.3%	2
Kokku 2023:	15 439 €	9 090 €	74 364 €56.5%
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 €221.0%	2
2022 Q1	2 939 €	2 791 €	4 983 €76.0%	2
Kokku 2022:	19 685 €	12 249 €	47 503 €18.0%
2021 Q4	5 365 €	2 128 €	20 752 €227.6%	2
2021 Q3	2 149 €	1 464 €	6 335 €38.0%	2
2021 Q2	3 100 €	1 376 €	10 225 €248.1%	2
2021 Q1	1 027 €	878 €	2 938 €77.4%	2
Kokku 2021:	11 641 €	5 846 €	40 250 €21.9%
2020 Q4	2 313 €	0 €	12 995 €37.0%	2
2020 Q3	2 669 €	1 023 €	9 486 €222.2%	2
2020 Q2	1 710 €	473 €	2 944 €61.2%	2
2020 Q1	1 228 €	897 €	7 593 €	2
Kokku 2020:	7 920 €	2 394 €	33 018 €

Revenue by industry

	2021	2022	2023
Activities of legal consultants and law offices	42 163 €	48 366 €	39 146 €

Debts to the tax authority

✓ No tax debt as of 12.06.2025

2025 Q1

Turnover

Amount

9 811 €

Monthly average

3 270 €

Per employee

3 270 €

Equity ratio

8,18%

Labour taxes

Turnover ratio

1,37%

Tax ratio

6,93%

Monthly average

45 €

Per employee

45 €

State taxes

Monthly average

644 €

Turnover ratio

19,70%

Estimated salary

Gross salary

317 €

Net salary

380 €

Aggregate data

	2019	2020	2021	2022	2023
Current assets	28 398 €	66 053 €132.6%	80 552 €22.0%	86 044 €6.8%	86 184 €0.2%
Non-current assets	6 955 €	8 063 €15.9%	12 984 €61.0%	9 914 €23.6%	24 384 €146.0%
Varad kokku	35 353 €	74 116 €109.6%	93 536 €26.2%	95 958 €2.6%	110 568 €15.2%
Short-term liabilities	5 322 €	3 405 €36.0%	11 460 €236.6%	9 885 €13.7%	5 883 €40.5%
Pikaajalised kohustised	-	-	-	-	-
Kohustised kokku	5 322 €	3 405 €36.0%	11 460 €236.6%	9 885 €13.7%	5 883 €40.5%
Osa- või aktsiakapital	2 556 €	2 556 €0.0%	2 556 €0.0%	2 556 €0.0%	2 556 €0.0%
Jaotamata kasum	21 917 €	27 475 €25.4%	68 155 €148.1%	78 418 €15.1%	83 517 €6.5%
Puhaskasum	5 558 €	40 680 €631.9%	11 365 €72.1%	5 099 €55.1%	18 612 €265.0%
Omakapital	30 031 €	70 711 €135.5%	82 076 €16.1%	86 073 €4.9%	104 685 €21.6%
Turnover	21 225 €	31 999 €50.8%	42 163 €31.8%	48 366 €14.7%	39 146 €19.1%
Kasumimarginaal	26.19%	127.13%385.5%	26.95%78.8%	10.54%60.9%	47.55%351.0%

	Date of birth	Role	Start	Valid
Toomas Kiisk	20.08.1973 (51)	Board member	23.05.2006	yes

	Birth or registration date	Role	Share	%	Type	Start
T&K haldus oü	05.07.2012 (12)	Shareholder	40 000,00 EEK	100	Sole ownership	01.09.2023

	Date of birth	Control	Start
Toomas Kiisk	20.08.1973 (51)	Indirect holding	11.01.2019

Holdings in companies

	Registered	Role	Share	%	Type	Start
Upsell OÜ	05.08.2014	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023

Regulations

	Date	Type	Deadline	Status
Ä 20010495 / 11	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20010495 / M6	13.04.2021	Fine-warning order – annual report not filed	13.05.2021	Deficiencies remedied (12.05.2021)
Ä 20010495 / 10	15.03.2021	Entry - Amendment entry under CRA § 525 (2)		Entered into force (15.03.2021)
Ä 20010495 / 9	18.01.2018	Entry - Amendment entry		Entered into force (18.01.2018)
Ä 20010495 / 8	19.12.2017	Entry - Amendment entry		Entered into force (19.12.2017)
Ä 20010495 / 7	03.12.2017	Entry - Amendment entry		Entered into force (03.12.2017)
Ä 20010495 / 6	12.02.2016	Entry - Amendment entry under CRA § 525 (2)		Entered into force (12.02.2016)
Ä 20010495 / M5	12.08.2014	Warning for deletion from register – annual report not filed	08.02.2015	Deficiencies remedied (12.02.2015)
Ä 10495 / 5	01.10.2009	Deletion of activities from registry card - Amendment entry		Entered into force (01.10.2009)
Ä 10495 / M4	13.11.2008	Reporting-fine order - File-document inspection	14.12.2008	Deficiencies remedied (28.01.2009)
Ä 10495 / M3	21.09.2007	Reporting-fine order - File-document inspection	01.03.2008	Deficiencies remedied (30.01.2008)
Ä 10495 / M2	19.09.2006	Reporting-fine order - File-document inspection	22.10.2006	Entered into force (21.09.2006)
Ä 10495 / 4	23.05.2006	Entry - Amendment entry		Entered into force (23.05.2006)
Ä 10495 / 3	27.02.2004	Positive entry decision - Amendment entry		Entered into force

Court decisions

	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-22-3844/34	Civil case	Court ruling	Bankruptcy law	Zakaria Nemsitsveridze	ECLI:EE:TMK:2024:2.22.3844.14128	28.08.2024
2-19-18859/98	Civil case	Court ruling	Bankruptcy law	Hiie Lindmets	ECLI:EE:TMK:2023:2.19.18859.14465	22.06.2023
2-22-3844/25	Civil case	Court ruling	Bankruptcy law	Triin Uusen-Nacke, Margit Vutt, Indrek Parrest	ECLI:EE:TRRK:2023:2.22.3844.13398	20.04.2023
2-19-18859/75	Civil case	Court ruling	Bankruptcy law	Üllar Roostoja, Vahur-Peeter Liin, Indrek Parrest	ECLI:EE:TRRK:2022:2.19.18859.14149	31.01.2022
2-19-18859/40	Civil case	Court ruling	Bankruptcy law	Üllar Roostoja, Viivi Tomson, Indrek Parrest	ECLI:EE:TRRK:2021:2.19.18859.9411	20.01.2021
2-19-19625/23	Civil case	Court ruling (Compromise ruling)	Enforcement	Andrus Miilaste	ECLI:EE:TMK:2020:2.19.19625.11456	01.07.2020
2-14-62647/34	Civil case	Court ruling	Bankruptcy law	Zakaria Nemsitsveridze	ECLI:EE:TMK:2018:2.14.62647.7946	24.04.2018
2-14-14089/20	Civil case	Court ruling	Law of obligations	Triin Uusen-Nacke	ECLI:EE:TMK:2014:2.14.14089.20849	05.09.2014
2-12-18277/45	Civil case	Court judgment	Law of obligations	Kai Kullerkupp, Üllar Roostoja, Viivi Tomson	ECLI:EE:TRRK:2014:2.12.18277.15799	11.06.2014
2-09-58169/62	Civil case	Court judgment (Interim decision)	Enforcement	Üllar Roostoja, Viivi Tomson, Kersti Kerstna-Vaks	ECLI:EE:TRRK:2012:2.09.58169.15279	14.05.2012
2-11-950/11	Civil case	Court ruling	Law of obligations	Kersti Kerstna-Vaks	ECLI:EE:TMK:2011:2.11.950.22240	22.06.2011
2-08-9345/32	Civil case	Court ruling	Law of obligations	Eveli Vavrenjuk	ECLI:EE:TMK:2010:2.08.9345.45849	15.12.2010
2-08-9345/24	Civil case	Court judgment	Law of obligations	Üllar Roostoja, Andra Pärsimägi, Egon Konsand	ECLI:EE:TRRK:2008:2.08.9345.49121	12.12.2008
2-08-10769/7	Civil case	Court ruling	Law of obligations	Andrus Miilaste	ECLI:EE:TMK:2008:2.08.10769.40847	24.10.2008
2-08-16408/8	Civil case	Court ruling	Law of obligations	Donald Kiidjärv	ECLI:EE:TMK:2008:2.08.16408.38173	08.10.2008
2-07-46195/3	Civil case	Court judgment (Default judgment)	Law of obligations	Eveli Vavrenjuk	ECLI:EE:TMK:2007:2.07.46195.54435	21.12.2007
2-05-19441/4	Civil case	Court judgment	Bankruptcy law	Epp Tombak	ECLI:EE:TMK:2007:2.05.19441.45864	02.11.2007
2-06-37688/16	Civil case	Court ruling	Law of obligations	Andrus Miilaste	ECLI:EE:TMK:2007:2.06.37688.17672	12.04.2007
2-06-4674/11	Civil case	Court judgment (Default judgment)	Law of obligations	Eveli Vavrenjuk	ECLI:EE:TMK:2007:2.06.4674.9740	26.02.2007
2-05-2383/8	Civil case	Court judgment	Bankruptcy law	Lea Aavastik	ECLI:EE:TMK:2006:2.05.2383.24503	27.06.2006
2-05-14608/8	Civil case	Court judgment	Law of obligations	Eveli Vavrenjuk	ECLI:EE:TMK:2006:2.05.14608.16464	02.05.2006
2-05-19866/1	Civil case	Court ruling	Law of obligations	Andrus Miilaste	ECLI:EE:TMK:2006:2.05.19866.2325	23.01.2006
2-05-15676/1	Civil case	Court judgment (Default judgment)	Other	Margit Jõgeva	ECLI:EE:TMK:2006:2.05.15676.1491	16.01.2006

Public transactions

	Party	Amount	Classification
12.11.2021	Tõrva Vallavalitsus	11 000.00 € Saadud	OTHER OPERATING EXPENSES Municipal government

.ee domains

	Status	Registered	Expires
aspekt.ee	ok (paid and in zone)	04.07.2010	08.01.2026