General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

OÜ Magister Morum

Legal form:

Private limited company

Registry code:

10618066

VAT no.:

EE100581241

Fiscal-year period:

01.01 - 31.12

Established:

15.12.1999 (26)

Former business names:

OÜ Metro Kinnisvarakonsultandid, OÜ N & L Kinnisvarakonsultandid

Capital:

2 556 EUR

Address:

Vainu, Andineeme küla, Kuusalu vald, Harju maakond, 74605

Status:

Registered

Contacts

Email:

sulo.nigul@metro.ee

Phone:

+372 6191830

Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Holiday and other short-stay accommodation
55202 - Holiday houses
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Activities of head offices and management consultancy activities
70201 - Business and other management consultancy

VAT liability

	Start	End
EE100581241	01.01.2000

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	14.04.2026	Valid
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	30.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	29.06.2022	Valid
2020	01.01.2020 - 31.12.2020	26.05.2021	Valid
2019	01.01.2019 - 31.12.2019	29.06.2020	Valid
2018	01.01.2018 - 31.12.2018	29.04.2019	Valid
2017	01.01.2017 - 31.12.2017	28.06.2018	Valid
2016	01.01.2016 - 31.12.2016	16.05.2017	Valid
2015	01.01.2015 - 31.12.2015	25.05.2016	Valid
2014	01.01.2014 - 31.12.2014	22.05.2015	Valid
2013	01.01.2013 - 31.12.2013	10.06.2014	Valid
2012	01.01.2012 - 31.12.2012	05.06.2013	Valid
2011	01.01.2011 - 31.12.2011	12.06.2012	Valid
2010	01.01.2010 - 31.12.2010	16.06.2011	Valid
2009	01.01.2009 - 31.12.2009	28.06.2010	Valid
2008	01.01.2008 - 31.12.2008	10.06.2009	Valid
2007	01.01.2007 - 31.12.2007	18.06.2008	Valid
2006	01.01.2006 - 31.12.2006	19.06.2007	Valid
2005	01.01.2005 - 31.12.2005	30.05.2006	Valid
2004	01.01.2004 - 31.12.2004	30.06.2005	Valid
2003	01.01.2003 - 31.12.2003	18.06.2004	Valid
2002	01.01.2002 - 31.12.2002	03.03.2004	Valid
2001	01.01.2001 - 31.12.2001	28.06.2002	Valid
2000	01.01.2000 - 31.12.2000	29.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	4 221 €	2 997 €	15 000 €17.6%	-
Kokku 2026:	4 221 €	2 997 €	15 000 €
2025 Q4	5 300 €	3 305 €	12 750 €30.5%	-
2025 Q3	3 448 €	3 305 €	9 772 €334.3%	-
2025 Q2	3 448 €	3 305 €	2 250 €75.7%	-
2025 Q1	3 963 €	3 310 €	9 250 €311.1%	-
Kokku 2025:	16 159 €	13 225 €	34 022 €64.7%
2024 Q4	3 675 €	3 207 €	2 250 €75.5%	-
2024 Q3	3 542 €	3 188 €	9 186 €69.6%	-
2024 Q2	8 880 €	3 188 €	30 185 €44.9%	-
2024 Q1	12 677 €	3 213 €	54 750 €177.2%	-
Kokku 2024:	28 774 €	12 796 €	96 371 €162.3%
2023 Q4	0 €	3 188 €	19 750 €63.3%	-
2023 Q3	3 542 €	3 188 €	12 092 €437.4%	-
2023 Q2	3 542 €	3 188 €	2 250 €15.1%	-
2023 Q1	3 642 €	3 188 €	2 650 €36.9%	-
Kokku 2023:	10 725 €	12 753 €	36 742 €52.6%
2022 Q4	0 €	3 188 €	4 200 €68.3%	-
2022 Q3	3 591 €	3 219 €	13 234 €69.5%	-
2022 Q2	9 583 €	3 207 €	43 417 €160.0%	-
2022 Q1	0 €	2 783 €	16 700 €436.2%	-
Kokku 2022:	13 174 €	12 397 €	77 551 €92.8%
2021 Q4	0 €	2 783 €	3 115 €59.1%	-
2021 Q3	3 172 €	2 796 €	7 615 €55.9%	-
2021 Q2	3 334 €	2 783 €	17 280 €41.5%	-
2021 Q1	3 232 €	2 783 €	12 211 €327.9%	1
Kokku 2021:	9 738 €	11 145 €	40 221 €64.6%
2020 Q4	3 232 €	2 783 €	2 854 €95.9%	1
2020 Q3	13 698 €	2 783 €	68 874 €64.0%	1
2020 Q2	5 999 €	2 783 €	42 000 €	1
2020 Q1	0 €	2 929 €	0 €100.0%	1
Kokku 2020:	22 930 €	11 278 €	113 728 €3.0%
2019 Q4	0 €	2 759 €	8 174 €67.8%	1
2019 Q3	0 €	2 759 €	25 411 €66.9%	1
2019 Q2	3 286 €	2 647 €	76 803 €	1
2019 Q1	2 937 €	2 650 €	0 €100.0%	1
Kokku 2019:	6 223 €	10 815 €	110 388 €44.6%
2018 Q4	0 €	2 650 €	56 362 €22.3%	1
2018 Q3	3 291 €	2 650 €	46 092 €43.4%	1
2018 Q2	16 492 €	2 666 €	81 395 €432.0%	1
2018 Q1	4 349 €	2 626 €	15 300 €25.4%	1
Kokku 2018:	24 132 €	10 592 €	199 149 €111.4%
2017 Q4	4 220 €	2 581 €	12 203 €67.9%	1
2017 Q3	0 €	2 577 €	38 066 €24.6%	1
2017 Q2	6 759 €	2 577 €	30 550 €128.0%	1
2017 Q1	3 862 €	2 579 €	13 400 €5.7%	1
Kokku 2017:	14 841 €	10 314 €	94 219 €65.7%
2016 Q4	0 €	2 583 €	14 214 €0.0%	1
2016 Q3	-6 302 €	2 583 €	14 214 €0.0%	1
2016 Q2	2 909 €	2 583 €	14 214 €0.1%	1
2016 Q1	3 393 €	2 587 €	14 231 €21.7%	1
Kokku 2016:	0 €	10 336 €	56 873 €22.0%
2015 Q4	4 036 €	2 593 €	18 171 €0.0%	1
2015 Q3	5 689 €	2 593 €	18 171 €0.6%	1
2015 Q2	4 458 €	2 607 €	18 273 €0.0%	1
2015 Q1	4 482 €	2 608 €	18 278 €	1
Kokku 2015:	18 665 €	10 401 €	72 893 €

Revenue by industry

	2023	2024	2025
Business and other management consultancy		77 935 €	19 500 €
Renting and operating of own or leased real estate	18 000 €	9 000 €	9 000 €
Holiday houses	8 574 €	6 936 €	7 522 €
Business consultancy and other management advice	45 668 €

Tax debts

No tax debt found

No tax debt as of 06.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Lenne Nigul	46609XXXXXX	23.09.1966 (59)	Board member	02.08.2004	-
Sulo Nigul	36310XXXXXX	30.10.1963 (62)	Board member	10.01.2001	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
OÜ Black Box	-	12.10.2007 (18)	Shareholder	2 556,00 EUR	100	Sole ownership	01.10.2024	-

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

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
osaühing VLN INVESTEERINGUD	-	-	Founder	15.12.1999	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Sulo Nigul	36310XXXXXX	30.10.1963 (62)	Direct holding	04.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

15 000 €

Monthly average

5 000 €

Per employee

0 €

Equity ratio

195,62%

Labour taxes

Turnover ratio

19,98%

Tax ratio

71,00%

Monthly average

999 €

Per employee

0 €

State taxes

Monthly average

1 407 €

Turnover ratio

28,14%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	168 866 €75.1%	679 031 €0.3%	676 855 €33.7%	1 020 893 €75.5%	581 743 €963.2%	54 716 €93.4%	28 285 €
Non-current assets	1 296 166 €9.2%	1 186 579 €28.4%	1 656 896 €43.5%	1 154 836 €12.5%	1 319 210 €17.8%	1 119 774 €2.3%	1 146 307 €
Total assets	1 465 032 €21.5%	1 865 610 €20.1%	2 333 751 €7.3%	2 175 729 €14.5%	1 900 953 €61.9%	1 174 490 €0.0%	1 174 592 €
Short-term liabilities	10 903 €4.7%	10 409 €96.3%	283 567 €1 116.7%	23 306 €0.7%	23 464 €20.8%	19 428 €88.4%	168 080 €
Long-term liabilities	-	280 000 €85.4%	1 920 000 €4.4%	1 838 356 €8.4%	1 695 382 €82.9%	927 009 €52.0%	610 000 €
Total liabilities	10 903 €96.2%	290 409 €86.8%	2 203 567 €18.4%	1 861 662 €8.3%	1 718 846 €81.6%	946 437 €21.6%	778 080 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	1 572 645 €28.2%	2 189 911 €603.0%	311 511 €73.5%	179 551 €20.4%	225 497 €47.1%	426 631 €26.3%	579 151 €
Net profit	-121 072 €80.4%	-617 266 €235.7%	-183 883 €239.3%	131 960 €387.2%	-45 946 €77.2%	-201 134 €8.6%	-185 195 €
Equity	1 454 129 €7.7%	1 575 201 €1 110.0%	130 184 €58.5%	314 067 €72.5%	182 107 €20.1%	228 053 €42.5%	396 512 €
Turnover	36 022 €61.6%	93 871 €29.9%	72 242 €8.8%	66 384 €1.7%	65 280 €175.1%	23 728 €78.5%	110 389 €
Profit margin	-336.11%48.9%	-657.57%158.3%	-254.54%228.0%	198.78%382.4%	-70.38%91.7%	-847.67%405.3%	-167.77%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-NG BQX	-IQW CSD	-QHI VMV	73 694	-79 873
Liquidity
Current ratio	JM.M	D.S	BK.Z	24.8	2.8
Quick ratio	RH.Z	D.K	BY.N	24.8	2.8
Cash ratio	QZ.C	G.H	Q.E	1.6	0.8
Efficiency
Days sales outstanding (dso)	D TOR.B	N NJP.Y	Z HIJ.F	1 965.6	1 331.4
Asset turnover	J.A	V.J	L.I	0.0	0.0
Structure
Debt ratio	L.Z	M.R	K.S	0.9	0.8
Profitability
Operating margin	-CIN.D%	-JED.M%	-TDV.S%	-7.0%	-686.7%
Net profit margin	-VVN.B%	-FZJ.K%	VGM.F%	-70.4%	-847.7%
Return on assets (roa)	-ZY.U%	-F.E%	W.L%	-3.0%	-17.1%
Return on equity (roe)	-QK.B%	-KQM.I%	TH.L%	-25.2%	-88.2%

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 10044630 / 16	03.12.2024	Entry - Second, constitutive merger entry (on acquiring entity’s registry card)	Entered into force (03.12.2024)
Ä 10044630 / 15	01.10.2024	Entry - Amendment entry	Entered into force (01.10.2024)
Ä 10044630 / 14	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10044630 / 13	05.05.2021	Entry - Amendment entry	Entered into force (05.05.2021)
Ä 10044630 / 12	16.06.2020	Entry - Amendment entry	Entered into force (16.06.2020)

1 - 5 / 13 rows

Real estate

Address	Area	Purpose
Taneli, Andineeme küla, Kuusalu vald, Harju maakond	6883 m²	Residential land 100%
Vainu, Andineeme küla, Kuusalu vald, Harju maakond	35801 m²	Agricultural land 100%

1 - 2 / 2 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notice of granting or refusal of an environmental permit	19.02.2021
Notice of disclosure of the draft environmental permit	02.02.2021
Notice of disclosure of the draft environmental permit	06.11.2020
Notice of initiation of proceedings for an environmental permit	06.11.2020
Notice of granting or refusal of an environmental permit	17.12.2019

OÜ Magister Morum

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

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

Official announcements

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found