Osaühing AKTIVA JA PASSIVA

Legal form:: Private limited company
Registry code:: 10361503
VAT no.:: EE101185565
Fiscal-year period:: 01.01 - 31.12
Established:: 13.01.1998 (28 y)
Capital:: 2 556 EUR
Address:: Karulaugu tee 9-16, Viimsi alevik, Viimsi vald, Harju maakond, 74001
Status:: Registered
LEI code:: 894500CTX6YZ2WERGU73

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Contacts

Phone:: +372 5215759
Email:: siim@sillanurm.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 – Accounting and tax consultancy

VAT liability

VAT no.	Start	End
EE101185565	01.11.2007	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	24.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	28.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	29.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	30.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	02.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	26.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	29.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	29.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	26.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	30.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	02.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	29.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	30.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	26.06.2007	Valid	PDF
2005	01.12.2004 – 31.12.2005	30.06.2006	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	30.06.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	28.06.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	29.06.2001	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations13 Public transactions–Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	9 607 €	5 884 €	32 216 €−0,3%	3
2026 Q1	9 176 €	6 142 €	32 309 €−1,5%	3
Total 2026:	18 783 €	12 026 €	64 525 €
2025 Q4	8 742 €	6 738 €	32 785 €−4,0%	3
2025 Q3	9 387 €	6 618 €	34 165 €+5,4%	3
2025 Q2	10 770 €	7 253 €	32 420 €−1,2%	3
2025 Q1	10 137 €	7 390 €	32 810 €−8,4%	3
Total 2025:	39 036 €	27 999 €	132 180 €
2024 Q4	8 471 €	7 021 €	35 810 €+4,5%	3
2024 Q3	6 914 €	6 077 €	34 278 €+12,7%	3
2024 Q2	8 593 €	5 752 €	30 415 €−69,7%	3
2024 Q1	22 669 €	5 535 €	100 230 €+236%	3
Total 2024:	46 647 €	24 385 €	200 733 €
2023 Q4	8 352 €	5 535 €	29 795 €−5,5%	3
2023 Q3	9 267 €	6 110 €	31 518 €+6,6%	3
2023 Q2	9 382 €	6 076 €	29 555 €+11,5%	4
2023 Q1	8 390 €	5 505 €	26 518 €+19,8%	4
Total 2023:	35 391 €	23 226 €	117 386 €
2022 Q4	5 556 €	3 102 €	22 137 €+38,3%	4
2022 Q3	2 360 €	1 186 €	16 011 €+110%	2
2022 Q2	89 €	0 €	7 620 €+6,6%	-
2022 Q1	75 €	0 €	7 150 €−3,4%	-
Total 2022:	8 080 €	4 288 €	52 918 €
2021 Q4	92,53 €	0 €	7 403,66 €−3,7%	-
2021 Q3	113,06 €	0 €	7 689 €−51,5%	-
2021 Q2	88,92 €	0 €	15 843,33 €+128%	-
2021 Q1	53,22 €	0 €	6 955 €+1,0%	-
Total 2021:	347,73 €	0 €	37 890,99 €
2020 Q4	627,34 €	396,76 €	6 885 €+2,5%	-
2020 Q3	1 435,72 €	890,28 €	6 720 €−11,0%	-
2020 Q2	1 628,80 €	890,28 €	7 550 €+11,1%	1
2020 Q1	1 433 €	975 €	6 795 €−1,9%	1
Total 2020:	5 124,86 €	3 152,32 €	27 950 €
2019 Q4	1 491 €	975 €	6 925 €−31,3%	1
2019 Q3	2 014 €	975 €	10 082 €+50,8%	1
2019 Q2	1 487 €	975 €	6 684 €−12,3%	1
2019 Q1	1 489 €	975 €	7 624 €−2,1%	1
Total 2019:	6 481 €	3 900 €	31 315 €
2018 Q4	1 585 €	975 €	7 788 €−24,4%	1
2018 Q3	2 033 €	975 €	10 295 €+27,6%	1
2018 Q2	1 751 €	975 €	8 067 €+0,1%	1
2018 Q1	1 788 €	1 045 €	8 060 €+12,9%	1
Total 2018:	7 157 €	3 970 €	34 210 €
2017 Q4	1 766 €	1 185 €	7 137 €+1,5%	1
2017 Q3	1 758 €	1 185 €	7 033 €−2,1%	1
2017 Q2	2 139 €	1 185 €	7 187 €−0,4%	1
2017 Q1	2 550 €	1 187 €	7 213 €−17,5%	1
Total 2017:	8 213 €	4 742 €	28 570 €
2016 Q4	1 901 €	1 191 €	8 741 €	1
2016 Q3	3 224 €	1 191 €	8 741 €	1
2016 Q2	2 187 €	1 191 €	8 741 €+13,2%	1
2016 Q1	2 323 €	1 052 €	7 719 €−7,3%	1
Total 2016:	9 635 €	4 625 €	33 942 €
2015 Q4	1 997 €	987 €	8 330 €	1
2015 Q3	2 095 €	987 €	8 330 €	1
2015 Q2	1 611 €	987 €	8 330 €−1,0%	1
2015 Q1	2 218 €	997 €	8 413 €	1
Total 2015:	7 921 €	3 958 €	33 403 €

Revenue by industry

	2023	2024	2025
Accounting and tax consultancy	188 833 €	130 648 €	132 785 €

Tax debts

No tax debt found

No tax debt as of 05.10.2026

Representatives

	Personal ID code
Siim Sillanurm	38107XXXXXX	02.07.1981 (45)	Board member	09.09.2019	-

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Shareholders

	Personal ID code
Siim Sillanurm	38107XXXXXX	02.07.1981 (45)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Siim Sillanurm	38107XXXXXX	02.07.1981 (45)	Direct holding	22.10.2022	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 32 216 €
Monthly average: 10 739 €
Per employee: 3 580 €
Equity ratio: 420,14%

Labour taxes

Turnover ratio: 18,26%
Tax ratio: 61,25%
Monthly average: 1 961 €
Per employee: 654 €

State taxes

Monthly average: 3 202 €
Turnover ratio: 29,82%

Estimated salary

Gross salary: 1 307 €
Net salary: 1 137 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	69 860 €−5,5%	73 902 €−39,5%	122 126 €+22,1%	100 033 €+101%	49 868 €+230%	15 118 €+1,7%	14 858 €
Non-current assets	-	-	-	-	-	9 912 €−15,0%	11 661 €
Total assets	69 860 €−5,5%	73 902 €−39,5%	122 126 €+22,1%	100 033 €+101%	49 868 €+99,2%	25 030 €−5,6%	26 519 €
Short-term liabilities	43 012 €−11,0%	48 331 €−46,8%	90 794 €+11,8%	81 199 €+139%	33 914 €+282 517%	12 €−99,6%	2 772 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	43 012 €−11,0%	48 331 €−46,8%	90 794 €+11,8%	81 199 €+139%	33 914 €+282 517%	12 €−99,6%	2 772 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	22 759 €−20,2%	28 520 €+78,0%	16 022 €+21,9%	13 142 €−40,8%	22 206 €+6,1%	20 935 €−16,8%	25 148 €
Net profit	1 277 €+122%	-5 761 €−146%	12 498 €+334%	2 880 €+132%	-9 064 €−813%	1 271 €+130%	-4 213 €
Equity	26 848 €+5,0%	25 571 €−18,4%	31 332 €+66,4%	18 834 €+18,1%	15 954 €−36,2%	25 018 €+5,4%	23 747 €
Turnover	132 785 €+1,6%	130 648 €−30,8%	188 833 €+218%	59 467 €+108%	28 611 €+1,5%	28 180 €−8,2%	30 697 €
Profit margin	1,0%	-4,4%	6,6%	4,8%	-31,7%	4,5%	-13,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	1,2	1,5
Quick ratio	1,2	1,5
Cash ratio	0,0	0,9
Efficiency
Days sales outstanding (dso)	19,6	86,4
Asset turnover	0,8	0,8
Structure
Debt ratio	0,8	0,7
Profitability
Operating margin	4,8%	-31,7%
Net profit margin	4,8%	-31,7%
Return on assets (roa)	3,8%	-24,2%
Return on equity (roe)	15,3%	-56,8%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10015804 / 14	19.01.2026	Entry – Amendment entry	-	Entered into force19.01.2026
Ä 10015804 / 13	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10015804 / 12	23.01.2023	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force23.01.2023
Ä 10015804 / 11	21.07.2022	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force21.07.2022
Ä 10015804 / 10	04.12.2020	Entry order ex-officio – Amendment entry	-	Entered into force04.12.2020

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

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

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


sillanurm.ee	Active	04.07.2010	09.12.2028

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.