osaühing HJ & Partnerid

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	26.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	27.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	30.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	06.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	18.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	14.07.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	15.07.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	18.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	08.05.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	15.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	08.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	20.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	04.07.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	28.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	28.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	29.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	12.10.2009	Valid	PDF
2008	01.01.2008 – 31.12.2008	17.06.2009	Expired	PDF
2007	01.01.2007 – 31.12.2007	25.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	20.06.2007	Valid	PDF

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Tax debt5.8k€Reports Declarations Court decisions2 Official announcements–TTJA decisions–Real estate1 .ee domains–Licenses–Regulations8 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	7 657 €	2 063 €	25 968 €−5,2%	-
2026 Q2	8 221 €	1 344 €	27 395 €−5,5%	-
2026 Q1	8 250 €	2 219 €	28 992 €+19,2%	-
Total 2026:	24 128 €	5 626 €	82 355 €
2025 Q4	4 560 €	1 335 €	24 315 €+15,6%	-
2025 Q3	8 628 €	1 121 €	21 031 €−13,9%	-
2025 Q2	5 944 €	1 602 €	24 426 €+23,6%	-
2025 Q1	6 031 €	3 396 €	19 770 €+3,5%	-
Total 2025:	25 163 €	7 454 €	89 542 €
2024 Q4	4 080 €	550 €	19 098 €+5,0%	-
2024 Q3	3 442 €	439 €	18 197 €−20,1%	-
2024 Q2	5 411 €	1 128 €	22 787 €+120%	-
2024 Q1	5 420 €	1 124 €	10 377 €−23,7%	-
Total 2024:	18 353 €	3 241 €	70 459 €
2023 Q4	1 461 €	431 €	13 600 €−47,9%	-
2023 Q3	3 337 €	603 €	26 125 €+22,9%	-
2023 Q2	8 770 €	3 262 €	21 250 €−23,7%	-
2023 Q1	6 973 €	2 733 €	27 833 €+74,6%	-
Total 2023:	20 541 €	7 029 €	88 808 €
2022 Q4	3 311 €	610 €	15 945 €+5,1%	-
2022 Q3	6 390 €	1 169 €	15 167 €−11,2%	-
2022 Q2	4 190 €	1 584 €	17 083 €−20,5%	-
2022 Q1	4 382 €	264 €	21 500 €+39,5%	-
Total 2022:	18 273 €	3 627 €	69 695 €
2021 Q4	3 141,61 €	456,86 €	15 416,66 €+22,7%	-
2021 Q3	3 342,30 €	693,64 €	12 566,66 €−21,7%	-
2021 Q2	4 010,05 €	492,41 €	16 041,67 €−6,1%	-
2021 Q1	5 782,75 €	1 031,48 €	17 083,33 €+45,4%	1
Total 2021:	16 276,71 €	2 674,39 €	61 108,32 €
2020 Q4	1 914,22 €	286,29 €	11 749,66 €−11,0%	1
2020 Q3	3 783,29 €	681,53 €	13 208,67 €−8,9%	1
2020 Q2	2 251,94 €	509,28 €	14 500 €+36,5%	1
2020 Q1	2 893 €	938 €	10 625 €−37,3%	1
Total 2020:	10 842,45 €	2 415,10 €	50 083,33 €
2019 Q4	2 264 €	584 €	16 934 €+12,3%	1
2019 Q3	2 909 €	871 €	15 083 €+10,4%	1
2019 Q2	1 790 €	418 €	13 667 €−1,2%	1
2019 Q1	3 286 €	801 €	13 833 €+22,5%	1
Total 2019:	10 249 €	2 674 €	59 517 €
2018 Q4	4 323 €	1 526 €	11 292 €−8,8%	1
2018 Q3	2 860 €	497 €	12 375 €−28,1%	1
2018 Q2	3 798 €	428 €	17 208 €+25,9%	1
2018 Q1	4 297 €	503 €	13 667 €+10,8%	1
Total 2018:	15 278 €	2 954 €	54 542 €
2017 Q4	3 103 €	330 €	12 333 €−53,5%	1
2017 Q3	2 810 €	212 €	26 500 €+48,6%	1
2017 Q2	3 565 €	826 €	17 833 €+39,9%	1
2017 Q1	4 208 €	810 €	12 750 €+22,3%	1
Total 2017:	13 686 €	2 178 €	69 416 €
2016 Q4	3 304 €	920 €	10 423 €+25,6%	1
2016 Q3	2 399 €	732 €	8 298 €−38,2%	1
2016 Q2	3 118 €	1 184 €	13 419 €−0,5%	1
2016 Q1	2 823 €	1 190 €	13 486 €−36,5%	1
Total 2016:	11 644 €	4 026 €	45 626 €
2015 Q4	3 075 €	1 389 €	21 230 €+59,6%	1
2015 Q3	2 761 €	871 €	13 304 €+23,8%	1
2015 Q2	2 959 €	703 €	10 743 €+13,5%	1
2015 Q1	3 981 €	619 €	9 465 €	1
Total 2015:	12 776 €	3 582 €	54 742 €

Revenue by industry

	2023	2024	2025
Business and other management consultancy		78 443 €	91 236 €
Business consultancy and other management advice	81 642 €

Tax debts

Type	Amount	Deferred
Interest	399 €	399 €
Social tax	773,60 €	773,60 €
Value-added tax	4 328,47 €	2 573,53 €
Withheld income tax	279,23 €	279,23 €
Total	5 780,30 €	4 025,36 €

Representatives

	Personal ID code
Helen Tälli	47401XXXXXX	24.01.1974 (52)	Board member	27.06.2006	-

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Shareholders

	Personal ID code
Helen Tälli	47401XXXXXX	24.01.1974 (52)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Helen Tälli	47401XXXXXX	24.01.1974 (52)	Founder	11.08.2005	-

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Ultimate beneficial owners

	Personal ID code
Helen Tälli	47401XXXXXX	24.01.1974 (52)	Direct holding	06.09.2018	-

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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: 25 968 €
Monthly average: 8 656 €
Per employee: -
Equity ratio: 338,65%

Labour taxes

Turnover ratio: 7,94%
Tax ratio: 26,94%
Monthly average: 688 €
Per employee: -

State taxes

Monthly average: 2 552 €
Turnover ratio: 29,49%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	59 768 €−62,0%	157 437 €+3,5%	152 052 €+4,5%	145 507 €+6,5%	136 689 €−0,8%	137 770 €+2,9%	133 904 €
Non-current assets	1 184 €−21,1%	1 501 €−17,4%	1 818 €−14,8%	2 135 €−12,9%	2 452 €−11,4%	2 769 €−10,3%	3 086 €
Total assets	60 952 €−61,7%	158 938 €+3,3%	153 870 €+4,2%	147 642 €+6,1%	139 141 €−1,0%	140 539 €+2,6%	136 990 €
Short-term liabilities	43 216 €−70,3%	145 588 €+1,6%	143 304 €+11,2%	128 913 €+3,1%	125 097 €−2,8%	128 744 €+0,7%	127 890 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	43 216 €−70,3%	145 588 €+1,6%	143 304 €+11,2%	128 913 €+3,1%	125 097 €−2,8%	128 744 €+0,7%	127 890 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	10 538 €+35,9%	7 754 €−51,3%	15 917 €+41,7%	11 232 €+25,1%	8 982 €+42,8%	6 288 €+112%	2 964 €
Net profit	4 386 €+57,5%	2 784 €+134%	-8 163 €−274%	4 685 €+108%	2 250 €−16,5%	2 695 €−18,9%	3 324 €
Equity	17 736 €+32,9%	13 350 €+26,3%	10 566 €−43,6%	18 729 €+33,4%	14 044 €+19,1%	11 795 €+29,6%	9 100 €
Turnover	91 236 €+16,3%	78 443 €−3,9%	81 642 €+15,1%	70 945 €+12,3%	63 192 €+18,9%	53 125 €−9,4%	58 642 €
Profit margin	4,8%	3,5%	-10,0%	6,6%	3,6%	5,1%	5,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	5 002 €	2 567 €
Liquidity
Current ratio	1,1	1,1
Quick ratio	1,1	1,1
Cash ratio	0,9	0,9
Efficiency
Days sales outstanding (dso)	140,9	161,2
Asset turnover	0,5	0,5
Structure
Debt ratio	0,9	0,9
Profitability
Operating margin	6,6%	3,6%
Net profit margin	6,6%	3,6%
Return on assets (roa)	3,3%	1,6%
Return on equity (roe)	25,0%	16,0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10090623 / 8	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10090623 / 7	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 10090623 / 6	29.11.2017	Entry – Amendment entry	-	Entered into force29.11.2017
Ä 10090623 / 5	16.09.2016	Entry – Amendment entry	-	Entered into force16.09.2016
Ä 10090623 / 4	01.12.2011	Entry – Amendment entry	-	Entered into force01.12.2011

Real estate

		Purpose
Räpina mnt 12, Võõpsu alevik, Räpina vald, Põlva maakond	824 m²	Commercial land 100%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-17-8299/42	Kohtu I astme menetlus	Court ruling	Property law	Kristi Rickberg	ECLI:EE:HMK:2019:2.17.8299.10789	07.02.2019	Open
2-17-8299/38	Apellatsioonmenetlus	Court judgment	Property law	Ulvi Loonurm, Mati Maksing, Gaida Kivinurm	ECLI:EE:TLRK:2018:2.17.8299.21969	20.09.2018	Open

Official announcements

No official announcements found

Company has no issued official announcements

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.