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Osaühing Advokaadibüroo Normann ja Partnerid

Legal form:

Private limited company

Registry code:

10596790

VAT no.:

EE100631133

Fiscal-year period:

01.01 - 31.12

Established:

19.11.1999 (26)

Capital:

5 112 EUR

Address:

Lossi tn 37, Viljandi linn, Viljandi maakond, 71004

Status:

Registered

Contacts

Email:

abnormann@gmail.com

Phone:

+372 5092695

Phone:

+372 4355370

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 - Activities of advocates and law firms

VAT liability

	Start	End
EE100631133	01.08.2000

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	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	23.05.2024	Valid
2022	01.01.2022 - 31.12.2022	26.07.2023	Valid
2021	01.01.2021 - 31.12.2021	04.07.2022	Valid
2020	01.01.2020 - 31.12.2020	09.07.2021	Valid
2019	01.01.2019 - 31.12.2019	02.10.2020	Valid
2018	01.01.2018 - 31.12.2018	03.07.2019	Valid
2017	01.01.2017 - 31.12.2017	03.07.2018	Valid
2016	01.01.2016 - 31.12.2016	23.08.2017	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Valid
2014	01.01.2014 - 31.12.2014	26.06.2015	Valid
2013	01.01.2013 - 31.12.2013	18.06.2014	Valid
2012	01.01.2012 - 31.12.2012	29.05.2013	Valid
2011	01.01.2011 - 31.12.2011	18.06.2012	Valid
2010	01.01.2010 - 31.12.2010	27.06.2011	Valid
2009	01.01.2009 - 31.12.2009	16.06.2010	Valid
2008	01.01.2008 - 31.12.2008	08.05.2009	Valid
2007	01.01.2007 - 31.12.2007	10.04.2008	Valid
2006	01.01.2006 - 31.12.2006	02.07.2007	Valid
2005	01.01.2005 - 31.12.2005	29.06.2006	Valid
2004	01.01.2004 - 31.12.2004	27.06.2005	Valid
2003	01.01.2003 - 31.12.2003	30.06.2004	Valid
2002	01.01.2002 - 31.12.2002	02.07.2003	Valid
2001	01.01.2001 - 31.12.2001	27.06.2002	Valid
2000	01.01.2000 - 31.12.2000	22.08.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 08.06.2026.

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Credit rating

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Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Real estate

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Licenses

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176

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	5 589 €	3 831 €	9 337 €0.4%	2
Kokku 2026:	5 589 €	3 831 €	9 337 €
2025 Q4	6 061 €	4 635 €	9 374 €50.9%	2
2025 Q3	5 253 €	4 369 €	6 211 €18.2%	2
2025 Q2	4 548 €	3 430 €	7 590 €41.0%	2
2025 Q1	6 202 €	3 904 €	12 862 €43.8%	2
Kokku 2025:	22 064 €	16 338 €	36 037 €43.8%
2024 Q4	9 242 €	4 903 €	22 898 €88.5%	2
2024 Q3	5 800 €	3 824 €	12 148 €30.9%	2
2024 Q2	7 368 €	4 013 €	17 586 €53.3%	2
2024 Q1	4 967 €	3 570 €	11 471 €16.9%	2
Kokku 2024:	27 377 €	16 310 €	64 103 €2.1%
2023 Q4	5 010 €	3 020 €	13 803 €9.7%	2
2023 Q3	5 361 €	3 570 €	12 579 €22.5%	2
2023 Q2	5 108 €	2 390 €	16 240 €28.9%	2
2023 Q1	6 117 €	2 170 €	22 835 €209.7%	2
Kokku 2023:	21 596 €	11 149 €	65 457 €49.1%
2022 Q4	3 714 €	2 903 €	7 374 €40.3%	2
2022 Q3	5 714 €	2 938 €	12 355 €29.6%	2
2022 Q2	4 006 €	2 563 €	9 531 €34.9%	2
2022 Q1	5 687 €	3 336 €	14 630 €24.8%	2
Kokku 2022:	19 120 €	11 739 €	43 890 €7.8%
2021 Q4	4 505 €	2 838 €	11 725 €4.8%	2
2021 Q3	3 597 €	2 530 €	11 186 €28.0%	2
2021 Q2	5 193 €	2 711 €	15 541 €69.4%	2
2021 Q1	4 387 €	3 112 €	9 174 €30.6%	2
Kokku 2021:	17 682 €	11 191 €	47 626 €5.5%
2020 Q4	4 479 €	2 385 €	13 211 €109.5%	2
2020 Q3	2 816 €	2 383 €	6 306 €54.8%	2
2020 Q2	3 865 €	1 704 €	13 958 €19.5%	3
2020 Q1	3 360 €	1 706 €	11 678 €21.3%	3
Kokku 2020:	14 519 €	8 178 €	45 153 €5.7%
2019 Q4	3 921 €	1 762 €	14 841 €92.4%	3
2019 Q3	2 803 €	1 963 €	7 713 €31.2%	3
2019 Q2	3 442 €	2 150 €	11 214 €25.2%	3
2019 Q1	3 049 €	2 193 €	8 960 €2.7%	3
Kokku 2019:	13 215 €	8 068 €	42 728 €6.5%
2018 Q4	2 680 €	1 824 €	9 213 €19.9%	3
2018 Q3	2 255 €	1 674 €	7 684 €72.4%	3
2018 Q2	1 800 €	1 900 €	4 458 €81.7%	3
2018 Q1	5 720 €	2 242 €	24 366 €124.0%	3
Kokku 2018:	12 455 €	7 640 €	45 721 €12.5%
2017 Q4	3 630 €	2 442 €	10 879 €5.5%	3
2017 Q3	3 928 €	2 671 €	11 507 €13.8%	4
2017 Q2	4 181 €	2 364 €	13 347 €19.1%	4
2017 Q1	4 679 €	2 347 €	16 494 €15.1%	4
Kokku 2017:	16 418 €	9 824 €	52 227 €10.3%
2016 Q4	5 248 €	2 333 €	14 328 €16.4%	3
2016 Q3	2 356 €	2 004 €	12 307 €27.1%	3
2016 Q2	3 987 €	1 577 €	9 684 €12.3%	3
2016 Q1	3 478 €	1 797 €	11 040 €11.4%	3
Kokku 2016:	15 069 €	7 711 €	47 359 €4.1%
2015 Q4	2 922 €	1 929 €	12 464 €15.9%	2
2015 Q3	2 976 €	1 664 €	10 755 €11.8%	2
2015 Q2	3 619 €	1 887 €	12 194 €20.8%	2
2015 Q1	4 108 €	1 563 €	10 098 €	2
Kokku 2015:	13 625 €	7 043 €	45 511 €

Revenue by industry

	2022	2023	2024
Activities of advocates and law firms	41 578 €	63 996 €	64 955 €

Tax debts

No tax debt found

No tax debt as of 08.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Margo Normann	36110XXXXXX	04.10.1961 (64)	Board member	02.01.2006	-

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
Osaühing Advokaadibüroo Normann ja Partnerid	-	19.11.1999 (26)	Shareholder	2 556,00 EUR	50	Sole ownership	01.09.2023	-
Margo Normann	36110XXXXXX	04.10.1961 (64)	Shareholder	2 556,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Margo Normann	36110XXXXXX	04.10.1961 (64)	Founder	19.11.1999	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Margo Normann	36110XXXXXX	04.10.1961 (64)	Direct holding	07.09.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Osaühing Advokaadibüroo Normann ja Partnerid	19.11.1999	Shareholder	2 556,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

9 337 €

Monthly average

3 112 €

Per employee

1 556 €

Equity ratio

60,88%

Labour taxes

Turnover ratio

41,03%

Tax ratio

68,55%

Monthly average

1 277 €

Per employee

639 €

State taxes

Monthly average

1 863 €

Turnover ratio

59,86%

Estimated salary

Gross salary

1 317 €

Net salary

1 124 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	103 681 €6.3%	97 536 €22.0%	79 960 €11.4%	90 259 €15.0%	78 512 €11.7%	70 304 €
Non-current assets	10 155 €6.3%	10 839 €5.9%	11 523 €5.6%	12 207 €5.3%	12 891 €5.0%	13 575 €
Total assets	113 836 €5.0%	108 375 €18.5%	91 483 €10.7%	102 466 €12.1%	91 403 €9.0%	83 879 €
Short-term liabilities	6 183 €9.0%	5 670 €47.9%	3 834 €33.1%	5 731 €29.7%	4 417 €24.1%	3 560 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	6 183 €9.0%	5 670 €47.9%	3 834 €33.1%	5 731 €29.7%	4 417 €24.1%	3 560 €
Share or stock capital	5 112 €	5 112 €	5 112 €	5 112 €	5 112 €	5 112 €
Retained earnings	97 592 €17.8%	82 847 €6.5%	88 624 €8.2%	81 874 €8.9%	75 207 €8.1%	69 576 €
Net profit	4 949 €66.4%	14 746 €342.3%	-6 087 €162.4%	9 749 €46.2%	6 667 €18.4%	5 631 €
Equity	107 653 €4.8%	102 705 €17.2%	87 649 €9.4%	96 735 €11.2%	86 986 €8.3%	80 319 €
Turnover	64 955 €1.5%	63 996 €53.9%	41 578 €20.0%	51 988 €14.5%	45 401 €5.5%	43 038 €
Profit margin	7.62%66.9%	23.04%257.4%	-14.64%178.1%	18.75%27.7%	14.68%12.2%	13.08%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	Z PDC	RR DCJ	-Q ONU	10 433	7 351
Liquidity
Current ratio	GK.F	KE.P	AJ.N	15.7	17.8
Quick ratio	XE.H	SQ.G	TT.B	15.7	17.8
Cash ratio	P.H	X.Y	T.G	2.6	1.0
Efficiency
Days sales outstanding (dso)	VSK.P	FYY.S	VRZ.B	525.1	556.8
Asset turnover	M.R	N.R	S.D	0.5	0.5
Structure
Debt ratio	E.M	S.Q	R.K	0.1	0.0
Profitability
Operating margin	R.K%	PI.S%	-BW.K%	18.8%	14.7%
Net profit margin	W.I%	UG.U%	-ZF.T%	18.8%	14.7%
Return on assets (roa)	S.L%	TZ.J%	-J.S%	10.1%	7.6%
Return on equity (roe)	T.X%	SE.C%	-E.T%	10.1%	7.7%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 20033015 / 6	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20033015 / 5	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20033015 / 4	04.12.2017	Entry - Amendment entry	Entered into force (04.12.2017)
Ä 20033015 / 3	06.01.2012	Entry - Amendment entry	Entered into force (06.01.2012)
Ä 33015 / 2	03.12.2008	Deletion of activities from registry card - Amendment entry	Entered into force (22.12.2008)

1 - 5 / 9 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
2-23-904/26						08.04.2026
2-25-4567/25						05.02.2026
2-25-6156/29	Civil case	Court ruling (Bankruptcy ruling)	Bankruptcy law	Eveli Vavrenjuk	ECLI:EE:TMK:2025:2.25.6156.21196	30.12.2025
2-25-2571/20	Civil case	Court ruling (Bankruptcy ruling)	Bankruptcy law	Eveli Vavrenjuk	ECLI:EE:TMK:2025:2.25.2571.17464	07.11.2025
2-22-12173/18	Civil case	Court ruling	Bankruptcy law	Hiie Lindmets	ECLI:EE:TMK:2025:2.22.12173.1636	29.01.2025

1 - 5 / 41 rows

Official announcements

Subject	Date
Notices of commercial and non-profit associations and foundations	08.06.2005
Notices of commercial and non-profit associations and foundations	08.06.2005
Notices of commercial and non-profit associations and foundations	08.06.2005
Notices of commercial and non-profit associations and foundations	05.01.2004
Notices of commercial and non-profit associations and foundations	22.08.2003

1 - 5 / 5 rows

Public transactions

Date	Party	Amount	Classification
06.04.2026	Eesti Advokatuur	156.24 € Received	SHORT-TERM LIABILITIES Court
30.03.2026	Eesti Advokatuur	468.72 € Received	SHORT-TERM LIABILITIES Court
23.03.2026	Eesti Advokatuur	934.96 € Received	SHORT-TERM LIABILITIES Court
05.03.2026	Tartu Maakohus	374.37 € Received	OPERATING EXPENSES Court
15.02.2026	Eesti Advokatuur	349.68 € Received	SHORT-TERM LIABILITIES Court

Osaühing Advokaadibüroo Normann ja Partnerid

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

Holdings in companies

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

Official announcements

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found