Osaühing Munga Õigusbüroo

Legal form:: Private limited company
Registry code:: 10441656
VAT no.:: EE100611962
Fiscal-year period:: 01.01 - 31.12
Established:: 07.05.1998 (28 y)
Former business names:: Rectus Õigusabi Osaühing
Capital:: 19 173 EUR
Address:: Riia mnt 169a, Pärnu linn, Pärnu linn, Pärnu maakond, 80024
Status:: Registered

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Contacts

Phone:: +372 4430530
Email:: munga@munga.ee
Website:: www.munga.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. 91 of 213 companies

91.Osaühing Munga Õigusbüroo49.8k €

Main activity 69102 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100611962	01.05.2000	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	13.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	27.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	29.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	24.09.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	30.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	08.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	29.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	11.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	28.05.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	19.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	27.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	03.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	30.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	29.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	26.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	29.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	29.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	28.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	27.05.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	27.06.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	22.06.2001	Valid	PDF

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No unsubmitted declarations as of 21.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses1 Regulations11 Public transactions2 Grants–State aid–Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	2 057 €	1 595 €	8 660 €−53,5%	3
2026 Q2	3 471 €	1 706 €	18 637 €+62,1%	3
2026 Q1	2 936 €	1 708 €	11 498 €+4,5%	3
Total 2026:	8 464 €	5 009 €	38 795 €
2025 Q4	3 208 €	1 649 €	11 008 €−27,2%	3
2025 Q3	3 912 €	1 649 €	15 120 €+30,2%	3
2025 Q2	3 179 €	1 649 €	11 617 €+18,3%	3
2025 Q1	2 276 €	1 639 €	9 817 €−31,0%	3
Total 2025:	12 575 €	6 586 €	47 562 €
2024 Q4	3 902 €	1 957 €	14 228 €+16,9%	3
2024 Q3	3 094 €	1 617 €	12 174 €+4,1%	3
2024 Q2	2 245 €	1 617 €	11 697 €+25,0%	3
2024 Q1	2 464 €	1 617 €	9 358 €−14,1%	3
Total 2024:	11 705 €	6 808 €	47 457 €
2023 Q4	2 838 €	1 617 €	10 896 €+6,4%	3
2023 Q3	2 421 €	1 617 €	10 238 €−14,4%	3
2023 Q2	2 959 €	1 617 €	11 956 €+1,7%	3
2023 Q1	3 233 €	1 777 €	11 751 €−4,3%	3
Total 2023:	11 451 €	6 628 €	44 841 €
2022 Q4	2 773 €	1 777 €	12 278 €−5,1%	3
2022 Q3	3 092 €	1 777 €	12 933 €+12,5%	3
2022 Q2	3 131 €	1 777 €	11 495 €+2,9%	3
2022 Q1	2 987 €	1 777 €	11 170 €+7,1%	3
Total 2022:	11 983 €	7 108 €	47 876 €
2021 Q4	3 313,73 €	2 408,67 €	10 430 €−9,5%	3
2021 Q3	3 355,29 €	2 581,47 €	11 527 €−31,5%	2
2021 Q2	3 973,10 €	2 581,47 €	16 832,33 €+40,5%	2
2021 Q1	3 973,87 €	2 442,69 €	11 977 €−23,9%	2
Total 2021:	14 615,99 €	10 014,30 €	50 766,33 €
2020 Q4	5 389,52 €	2 987,87 €	15 739,50 €+15,3%	3
2020 Q3	4 981,11 €	2 981,98 €	13 654,50 €−4,8%	3
2020 Q2	4 995,16 €	2 784,10 €	14 337,83 €+6,1%	3
2020 Q1	5 227 €	3 187 €	13 517 €−21,2%	3
Total 2020:	20 592,79 €	11 940,95 €	57 248,83 €
2019 Q4	5 523 €	3 208 €	17 158 €+21,6%	3
2019 Q3	4 982 €	3 142 €	14 105 €−17,0%	3
2019 Q2	6 182 €	3 705 €	17 001 €+11,5%	3
2019 Q1	5 887 €	3 364 €	15 250 €−9,3%	3
Total 2019:	22 574 €	13 419 €	63 514 €
2018 Q4	6 205 €	3 489 €	16 821 €+20,8%	3
2018 Q3	5 696 €	3 390 €	13 928 €+15,9%	3
2018 Q2	4 311 €	2 273 €	12 015 €−3,1%	3
2018 Q1	4 688 €	2 810 €	12 402 €+0,9%	3
Total 2018:	20 900 €	11 962 €	55 166 €
2017 Q4	4 005 €	2 672 €	12 297 €+46,4%	3
2017 Q3	2 988 €	1 757 €	8 400 €−7,7%	3
2017 Q2	3 016 €	1 977 €	9 103 €+5,9%	3
2017 Q1	2 834 €	1 812 €	8 597 €+5,2%	3
Total 2017:	12 843 €	8 218 €	38 397 €
2016 Q4	3 134 €	1 628 €	8 174 €+4,7%	2
2016 Q3	3 025 €	1 555 €	7 805 €−24,9%	2
2016 Q2	3 204 €	2 069 €	10 388 €−13,7%	2
2016 Q1	3 818 €	2 396 €	12 031 €−5,7%	2
Total 2016:	13 181 €	7 648 €	38 398 €
2015 Q4	4 546 €	2 850 €	12 764 €+45,2%	3
2015 Q3	3 515 €	1 963 €	8 791 €−19,4%	3
2015 Q2	3 715 €	2 435 €	10 908 €+2,8%	3
2015 Q1	3 969 €	2 370 €	10 615 €	3
Total 2015:	15 745 €	9 618 €	43 078 €

Revenue by industry

	2023	2024	2025
Activities of legal consultants and law offices	43 288 €	47 105 €	46 961 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Andrus Viilver	36506XXXXXX	27.06.1965 (61)	Board member	06.05.2011	-

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Shareholders

	Personal ID code
Andrus Viilver	36506XXXXXX	27.06.1965 (61)	Shareholder	19 173 EUR	100,00%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Kristel Voltenberg	46806XXXXXX	25.06.1968 (58)	Founder	07.05.1998	-

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Ultimate beneficial owners

	Personal ID code
Andrus Viilver	36506XXXXXX	27.06.1965 (61)	Direct holding	31.10.2018	-

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Holdings in companies


osaühing Kaliandra	17.09.2009	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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2026 Q3

Turnover

Amount: 8 660 €
Monthly average: 2 887 €
Per employee: 962 €
Equity ratio: 15,06%

Labour taxes

Turnover ratio: 18,42%
Tax ratio: 77,54%
Monthly average: 532 €
Per employee: 177 €

State taxes

Monthly average: 686 €
Turnover ratio: 23,75%

Estimated salary

Gross salary: 494 €
Net salary: 476 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	48 395 €+3,7%	46 690 €	46 711 €+1,4%	46 072 €+13,7%	40 503 €−1,4%	41 090 €+16,9%	35 155 €
Non-current assets	-	-	-	-	-	-	-
Total assets	48 395 €+3,7%	46 690 €	46 711 €+1,4%	46 072 €+13,7%	40 503 €−1,4%	41 090 €+16,9%	35 155 €
Short-term liabilities	3 759 €−25,9%	5 075 €+26,4%	4 015 €−14,4%	4 690 €−18,4%	5 750 €+8,3%	5 311 €+8,3%	4 903 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	3 759 €−25,9%	5 075 €+26,4%	4 015 €−14,4%	4 690 €−18,4%	5 750 €+8,3%	5 311 €+8,3%	4 903 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	22 442 €−4,6%	23 523 €+5,9%	22 209 €+42,5%	15 580 €−6,2%	16 606 €+49,9%	11 079 €+106%	5 373 €
Net profit	3 021 €+379%	-1 081 €−182%	1 314 €−80,2%	6 629 €+746%	-1 026 €−119%	5 527 €−3,1%	5 706 €
Equity	44 636 €+7,3%	41 615 €−2,5%	42 696 €+3,2%	41 382 €+19,1%	34 753 €−2,9%	35 779 €+18,3%	30 252 €
Turnover	46 961 €−0,3%	47 105 €+8,8%	43 288 €−11,1%	48 712 €−3,1%	50 294 €−13,6%	58 233 €−10,6%	65 136 €
Profit margin	6,4%	-2,3%	3,0%	13,6%	-2,0%	9,5%	8,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	9,8	7,0
Quick ratio	8,7	6,2
Cash ratio	3,2	1,7
Efficiency
Days sales outstanding (dso)	174,5	172,4
Asset turnover	1,1	1,2
Structure
Debt ratio	0,1	0,1
Profitability
Operating margin	15,3%	-0,9%
Net profit margin	13,6%	-2,0%
Return on assets (roa)	15,3%	-2,5%
Return on equity (roe)	16,0%	-3,0%

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Licences & notices


License	FIU000037	Financial services	Valid	18.03.2009	-

Regulations


Ä 30009484 / 14	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 30009484 / 13	23.07.2019	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force23.07.2019
Ä 30009484 / 12	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018
Ä 30009484 / 11	22.12.2017	Entry – Amendment entry	-	Entered into force22.12.2017
Ä 30009484 / 10	04.12.2017	Entry – Amendment entry	-	Entered into force04.12.2017

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


23.04.2026	Ettevõtluse ja Innovatsiooni Sihtasutus	1 860 €Received	OPERATING EXPENSESGeneral economic and trade policy
07.10.2022	Häädemeeste Vallavalitsus	216 €Received	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


munga.ee	Active	04.07.2010	24.11.2026

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.