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 y)
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
E-invoice reception:: e-arveldaja

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Contacts

Phone:: +372 6191830
Email:: sulo.nigul@metro.ee

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Industries

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

Industry TOPNo. 2312 of 4881 companies

2312.OÜ Magister Morum53.5k €

Main activity 70201 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100581241	01.01.2000	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	14.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	30.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	26.05.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	29.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	29.04.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	28.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	16.05.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	25.05.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	22.05.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	10.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	05.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	12.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	16.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	28.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	10.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	18.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	19.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.05.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	30.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	18.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	03.03.2004	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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No unsubmitted declarations as of 23.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements11 TTJA decisions–Real estate2 .ee domains–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 Q3	4 078 €	2 843 €	15 283 €+45,6%	-
2026 Q2	3 822 €	2 843 €	10 500 €−30,0%	-
2026 Q1	4 221 €	2 997 €	15 000 €+17,6%	-
Total 2026:	12 121 €	8 683 €	40 783 €
2025 Q4	5 916 €	3 305 €	12 750 €+30,5%	-
2025 Q3	3 448 €	3 305 €	9 772 €+334%	-
2025 Q2	4 064 €	3 305 €	2 250 €−75,7%	-
2025 Q1	3 963 €	3 310 €	9 250 €+311%	-
Total 2025:	17 391 €	13 225 €	34 022 €
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%	-
Total 2024:	28 774 €	12 796 €	96 371 €
2023 Q4	0 €	3 188 €	19 750 €+63,3%	-
2023 Q3	3 542 €	3 188 €	12 092 €+437%	-
2023 Q2	3 542 €	3 188 €	2 250 €−15,1%	-
2023 Q1	3 642 €	3 188 €	2 650 €−36,9%	-
Total 2023:	10 726 €	12 752 €	36 742 €
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%	-
2022 Q1	0 €	2 783 €	16 700 €+436%	-
Total 2022:	13 174 €	12 397 €	77 551 €
2021 Q4	0 €	2 783,04 €	3 114,68 €−59,1%	-
2021 Q3	3 171,65 €	2 795,83 €	7 614,69 €−55,9%	-
2021 Q2	3 333,86 €	2 783,04 €	17 280,37 €+41,5%	-
2021 Q1	3 232,35 €	2 783,04 €	12 211,40 €+328%	1
Total 2021:	9 737,86 €	11 144,95 €	40 221,14 €
2020 Q4	3 232,34 €	2 783,04 €	2 854,13 €−95,9%	1
2020 Q3	13 697,89 €	2 783,04 €	68 873,54 €+64,0%	1
2020 Q2	5 999,29 €	2 783,04 €	42 000 €	1
2020 Q1	0 €	2 929 €	0 €−100%	1
Total 2020:	22 929,52 €	11 278,12 €	113 727,67 €
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%	1
Total 2019:	6 223 €	10 815 €	110 388 €
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%	1
2018 Q1	4 349 €	2 626 €	15 300 €+25,4%	1
Total 2018:	24 132 €	10 592 €	199 149 €
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%	1
2017 Q1	3 862 €	2 579 €	13 400 €−5,7%	1
Total 2017:	14 841 €	10 314 €	94 219 €
2016 Q4	0 €	2 583 €	14 214 €	1
2016 Q3	-6 302 €	2 583 €	14 214 €	1
2016 Q2	2 909 €	2 583 €	14 214 €−0,1%	1
2016 Q1	3 393 €	2 587 €	14 231 €−21,7%	1
Total 2016:	0 €	10 336 €	56 873 €
2015 Q4	4 036 €	2 593 €	18 171 €	1
2015 Q3	5 689 €	2 593 €	18 171 €−0,6%	1
2015 Q2	4 458 €	2 607 €	18 273 €	1
2015 Q1	4 482 €	2 608 €	18 278 €	1
Total 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		6 936 €	7 522 €
Business consultancy and other management advice	45 668 €
Holiday house	8 574 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Lenne Nigul	46609XXXXXX	23.09.1966 (60)	Board member	02.08.2004	-
Sulo Nigul	36310XXXXXX	30.10.1963 (62)	Board member	10.01.2001	-

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Shareholders

	Personal ID code
OÜ Black Box	11432139	12.10.2007 (19)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.10.2024	-

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Other persons

	Personal ID code
osaühing VLN INVESTEERINGUD	10305485	23.10.1997 (29)	Founder	15.12.1999	-

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Ultimate beneficial owners

	Personal ID code
Sulo Nigul	36310XXXXXX	30.10.1963 (62)	Direct holding	04.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q3

Turnover

Amount: 15 283 €
Monthly average: 5 094 €
Per employee: -
Equity ratio: 199,31%

Labour taxes

Turnover ratio: 18,60%
Tax ratio: 69,72%
Monthly average: 948 €
Per employee: -

State taxes

Monthly average: 1 359 €
Turnover ratio: 26,68%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	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%	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 €	1 174 592 €
Short-term liabilities	10 903 €+4,7%	10 409 €−96,3%	283 567 €+1 117%	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	-	-	-	-	-	-	-
Retained earnings	1 572 389 €−28,2%	2 189 655 €+603%	311 255 €+73,6%	179 295 €−20,4%	225 241 €−47,2%	426 375 €−26,3%	578 895 €
Net profit	-121 072 €+80,4%	-617 266 €−236%	-183 883 €−239%	131 960 €+387%	-45 946 €+77,2%	-201 134 €−8,6%	-185 195 €
Equity	1 454 129 €−7,7%	1 575 201 €+1 110%	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%	23 728 €−78,5%	110 389 €
Profit margin	-336,1%	-657,6%	-254,5%	198,8%	-70,4%	-847,7%	-167,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-164 277 €	73 694 €
Liquidity
Current ratio	43,8	24,8
Quick ratio	43,8	24,8
Cash ratio	6,8	1,6
Efficiency
Days sales outstanding (dso)	3 181,1	1 965,6
Asset turnover	0,0	0,0
Structure
Debt ratio	0,9	0,9
Profitability
Operating margin	-366,5%	-7,0%
Net profit margin	198,8%	-70,4%
Return on assets (roa)	6,5%	-3,0%
Return on equity (roe)	42,0%	-25,2%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10044630 / 16	03.12.2024	Entry – Second, constitutive merger entry (on acquiring entity’s registry card)	-	Entered into force03.12.2024
Ä 10044630 / 15	01.10.2024	Entry – Amendment entry	-	Entered into force01.10.2024
Ä 10044630 / 14	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10044630 / 13	05.05.2021	Entry – Amendment entry	-	Entered into force05.05.2021
Ä 10044630 / 12	16.06.2020	Entry – Amendment entry	-	Entered into force16.06.2020

Real estate

		Purpose
Taneli, Andineeme küla, Kuusalu vald, Harju maakond	6883 m²	Residential land 100%
Vainu, Andineeme küla, Kuusalu vald, Harju maakond	35 801 m²	Agricultural land 100%

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


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

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

No domains found

Company has no valid .ee domains

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.