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788.65€

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Osaühing Ipso Jure

Legal form:

Private limited company

Registry code:

10377220

VAT no.:

EE100581704

Fiscal-year period:

01.01 - 31.12

Established:

05.02.1998 (28)

Former business names:

Hea Nõuande Osaühing

Capital:

40 000 EEK

Address:

Pärnu mnt 23-5, Kesklinna linnaosa, Tallinn, Harju maakond, 10141

Status:

Registered

Contacts

Email:

ipsojure@hotinbox.eu

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Activities of head offices and management consultancy activities
Management consultancy
Business and other management consultancy
70221 - Business consultancy and other management advice

VAT liability

	Start	End
EE100581704	01.01.2000

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	01.10.2025	Valid
2023	01.01.2023 - 31.12.2023	11.12.2024	Valid
2023	01.01.2023 - 31.12.2023	16.10.2024	Expired
2022	01.01.2022 - 31.12.2022	27.09.2023	Valid
2021	01.01.2021 - 31.12.2021	27.09.2023	Valid
2020	01.01.2020 - 31.12.2020	27.09.2023	Valid
2019	01.01.2019 - 31.12.2019	17.03.2021	Valid
2018	01.01.2018 - 31.12.2018	16.03.2021	Valid
2017	01.01.2017 - 31.12.2017	16.03.2021	Valid
2016	01.01.2016 - 31.12.2016	17.09.2018	Valid
2015	01.01.2015 - 31.12.2015	05.12.2016	Valid
2014	01.01.2014 - 31.12.2014	25.01.2016	Valid
2013	01.01.2013 - 31.12.2013	06.01.2015	Valid
2012	01.01.2012 - 31.12.2012	04.12.2013	Valid
2011	01.01.2011 - 31.12.2011	19.09.2012	Valid
2010	01.01.2010 - 31.12.2010	29.08.2012	Valid
2009	01.01.2009 - 31.12.2009	13.01.2011	Valid
2009	01.01.2009 - 31.12.2009	13.01.2011	Expired
2008	01.01.2008 - 31.12.2008	05.08.2010	Valid
2007	01.01.2007 - 31.12.2007	03.07.2008	Valid
2006	01.01.2006 - 31.12.2006	02.07.2007	Valid
2005	01.01.2005 - 31.12.2005	24.07.2006	Valid
2004	01.01.2004 - 31.12.2004	05.07.2005	Valid
2003	01.01.2003 - 31.12.2003	01.12.2004	Valid
2002	01.01.2002 - 31.12.2002	30.10.2003	Valid
2001	01.01.2001 - 31.12.2001	30.08.2002	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	10.04.2026	20.04.2026	10 days overdue
Income- and social-tax return	10.02.2026	16.02.2026	6 days overdue
Income- and social-tax return	10.12.2025	15.12.2025	5 days overdue
VAT return	20.11.2025	24.11.2025	4 days overdue
Income- and social-tax return	10.11.2025	17.11.2025	7 days overdue
Income- and social-tax return	10.10.2025	19.10.2025	9 days overdue
VAT return	22.09.2025	06.10.2025	14 days overdue

???

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020406080100

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View summary

788.65€

Tax debt

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	1 800 €	2 018 €	1 876 €64.9%	2
Kokku 2026:	1 800 €	2 018 €	1 876 €
2025 Q4	1 876 €	2 038 €	5 352 €10.1%	2
2025 Q3	1 866 €	2 109 €	4 862 €31.6%	2
2025 Q2	1 213 €	1 377 €	7 107 €22.8%	2
2025 Q1	1 731 €	1 939 €	5 789 €13.8%	2
Kokku 2025:	6 686 €	7 463 €	23 110 €8.8%
2024 Q4	2 167 €	2 266 €	6 716 €56.5%	2
2024 Q3	1 564 €	1 795 €	4 291 €5.3%	2
2024 Q2	1 544 €	1 740 €	4 529 €20.5%	2
2024 Q1	923 €	1 039 €	5 697 €45.3%	2
Kokku 2024:	6 198 €	6 840 €	21 233 €41.2%
2023 Q4	1 322 €	1 480 €	3 922 €37.7%	2
2023 Q3	2 186 €	2 478 €	2 849 €38.9%	2
2023 Q2	875 €	938 €	4 664 €29.6%	2
2023 Q1	1 274 €	1 441 €	3 598 €3.2%	2
Kokku 2023:	5 656 €	6 336 €	15 034 €32.9%
2022 Q4	1 144 €	1 176 €	3 717 €45.3%	2
2022 Q3	1 638 €	1 755 €	6 794 €34.5%	2
2022 Q2	1 159 €	1 180 €	5 052 €26.2%	2
2022 Q1	443 €	268 €	6 849 €151.7%	1
Kokku 2022:	4 385 €	4 380 €	22 412 €9.6%
2021 Q4	1 134 €	1 243 €	2 721 €48.7%	1
2021 Q3	1 388 €	1 462 €	5 305 €12.4%	1
2021 Q2	1 341 €	1 462 €	6 053 €5.0%	1
2021 Q1	1 295 €	1 414 €	6 374 €10.2%	2
Kokku 2021:	5 159 €	5 580 €	20 453 €26.9%
2020 Q4	1 356 €	1 390 €	5 784 €4.4%	2
2020 Q3	1 655 €	1 390 €	6 049 €22.8%	2
2020 Q2	904 €	1 000 €	7 836 €5.7%	2
2020 Q1	1 406 €	1 313 €	8 306 €121.2%	2
Kokku 2020:	5 320 €	5 093 €	27 974 €55.0%
2019 Q4	1 136 €	1 245 €	3 755 €4.9%	2
2019 Q3	1 136 €	1 245 €	3 578 €40.4%	2
2019 Q2	1 136 €	1 245 €	6 006 €27.4%	2
2019 Q1	1 104 €	1 150 €	4 713 €26.5%	2
Kokku 2019:	4 512 €	4 885 €	18 052 €27.0%
2018 Q4	989 €	1 086 €	6 416 €110.2%	2
2018 Q3	990 €	1 086 €	3 052 €56.6%	2
2018 Q2	989 €	1 086 €	7 028 €14.5%	2
2018 Q1	1 132 €	1 182 €	8 224 €1.1%	2
Kokku 2018:	4 100 €	4 440 €	24 720 €25.8%
2017 Q4	846 €	862 €	8 314 €1.0%	2
2017 Q3	1 427 €	1 186 €	8 401 €27.5%	2
2017 Q2	1 239 €	1 319 €	6 587 €34.1%	2
2017 Q1	1 253 €	1 158 €	10 003 €	2
Kokku 2017:	4 765 €	4 525 €	33 305 €
2016 Q4	566 €	628 €	0 €	1
2016 Q3	849 €	941 €	0 €	1
2016 Q2	718 €	727 €	0 €	1
2016 Q1	613 €	659 €	0 €	1
Kokku 2016:	2 746 €	2 955 €	0 €
2015 Q4	910 €	950 €	0 €	1
2015 Q3	614 €	683 €	0 €	1
2015 Q2	731 €	800 €	0 €	1
2015 Q1	632 €	655 €	0 €	1
Kokku 2015:	2 887 €	3 088 €	0 €

Revenue by industry

	2020	2021	2022
Business consultancy and other management advice	23 804 €	23 804 €	23 804 €

Tax debts

	Amount	Deferred	Disputed
Social tax	674,11 €	0,00 €	0,00 €
Unemployment insurance contributions	39,60 €	0,00 €	0,00 €
Mandatory funded pension contributions	33,00 €	0,00 €	0,00 €
Withheld income tax	41,94 €	0,00 €	0,00 €
Total	788,65 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Leonid Jakerson	36408XXXXXX	06.08.1964 (61)	Board member	05.02.1998	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Leonid Jakerson	36408XXXXXX	06.08.1964 (61)	Shareholder	38 500,00 EEK	96,25	Sole ownership	01.09.2023	-
Tamara Vologžanina	46902XXXXXX	21.02.1969 (57)	Shareholder	1 000,00 EEK	2,5	Sole ownership	01.09.2023	-
Kai Prella	46506XXXXXX	08.06.1965 (60)	Shareholder	500,00 EEK	1,25	Sole ownership	01.09.2023	-

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

1 - 3 / 3 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kai Prella	46506XXXXXX	08.06.1965 (60)	Founder	05.02.1998	-
Tamara Vologžanina	46902XXXXXX	21.02.1969 (57)	Founder	05.02.1998	-
Leonid Jakerson	36408XXXXXX	06.08.1964 (61)	Founder	05.02.1998	-

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

1 - 3 / 3 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Leonid Jakerson	36408XXXXXX	06.08.1964 (61)	Direct holding	20.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

1 876 €

Monthly average

625 €

Per employee

313 €

Equity ratio

1,56%

Labour taxes

Turnover ratio

107,57%

Tax ratio

112,11%

Monthly average

673 €

Per employee

336 €

State taxes

Monthly average

600 €

Turnover ratio

95,95%

Estimated salary

Gross salary

808 €

Net salary

745 €

Aggregate data

	2024	2022	2021	2020	2019
Current assets	221 297 €21.0%	280 046 €	280 046 €	280 046 €	280 046 €
Non-current assets	1 €99.7%	377 €	377 €	377 €	377 €
Total assets	221 298 €21.1%	280 423 €	280 423 €	280 423 €	280 423 €
Short-term liabilities	219 798 €	219 798 €	219 798 €	219 798 €	219 798 €
Long-term liabilities	-	-	-	-	-
Total liabilities	219 798 €	219 798 €	219 798 €	219 798 €	219 798 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	81 263 €1.0%	82 085 €	82 085 €	82 085 €	82 085 €
Net profit	-82 319 €242.8%	-24 016 €	-24 016 €	-24 016 €	-24 016 €
Equity	1 500 €97.5%	60 625 €	60 625 €	60 625 €	60 625 €
Turnover	-	23 804 €	23 804 €	23 804 €	23 804 €
Profit margin	0.00%	-100.89%	-100.89%	-100.89%	-100.89%

Financial ratios

	2024	2022	2021	2020	2019
Profit and cash flow
EBITDA	-	-RA BRC	-FR NWM	-23 630	-23 630
Liquidity
Current ratio	T.X	U.T	I.X	1.3	1.3
Quick ratio	J.S	E.E	P.A	1.0	1.0
Cash ratio	X.R	F.T	J.S	0.3	0.3
Efficiency
Days sales outstanding (dso)	-	F YAY.I	D SXP.J	2 303.5	2 339.4
Asset turnover	-	P.E	P.P	0.1	0.1
Structure
Debt ratio	V.C	G.D	D.S	0.8	0.8
Profitability
Operating margin	-	-LTW.B%	-ZKR.O%	-100.9%	-100.9%
Net profit margin	-	-QSL.B%	-NIP.V%	-100.9%	-100.9%
Return on assets (roa)	-FR.Z%	-C.S%	-G.Z%	-8.6%	-8.4%
Return on equity (roe)	-X EDP.D%	-QW.B%	-DZ.S%	-39.6%	-39.6%

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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 10024203 / 10	26.09.2025	Entry - Amendment entry		Entered into force (26.09.2025)
Ä 10024203 / M18	17.07.2025	Fine-warning order – annual report not filed	01.09.2025	Deficiencies remedied (02.10.2025)
Ä 10024203 / M17	16.10.2024	Order to remedy annual-report deficiencies	15.11.2024	Entered into force (16.10.2024)
Ä 10024203 / M16	30.08.2024	Reporting-fine order	29.09.2024	Entered into force (30.09.2024)
Ä 10024203 / M15	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Entered into force (06.07.2024)

1 - 5 / 22 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
2-21-110196/83						04.09.2025
2-21-110196/76						09.12.2024
2-15-9062/34	Civil case	Court ruling	Enforcement	Imbi Sidok-Toomsalu, Ande Tänav, Reet Allikvere	ECLI:EE:TLRK:2015:2.15.9062.31058	28.12.2015
2-01-257/26	Civil case	Court ruling	Bankruptcy law	Aarne Lõhmus	ECLI:EE:VMK:2011:2.01.257.40279	22.12.2011

Osaühing Ipso Jure

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

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Hidden

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Revenue by industry

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Representatives

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Ultimate beneficial owners

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Aggregate data

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Licences & notices

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Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

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Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found