OSAÜHING ALINEA ÕIGUSBÜROO

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	01.07.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	04.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	14.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	14.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	06.07.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	22.07.2019	Valid	PDF
2018	01.01.2018 – 31.12.2018	25.06.2019	Expired	PDF
2017	01.01.2017 – 31.12.2017	03.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	10.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	27.07.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	12.10.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	07.06.2015	Valid	PDF
2012	01.01.2012 – 31.12.2012	05.08.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	02.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	10.11.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	25.04.2011	Valid	PDF
2008	01.01.2008 – 31.12.2008	08.10.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	14.10.2008	Valid	PDF
2006	26.10.2005 – 31.12.2006	14.10.2008	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 23.10.2026.

Check company creditworthiness in seconds

Detailed reviews of company financial risks and strengths

3€ /monthGet started

Tax debt Reports Declarations Court decisions49 Official announcements1 TTJA decisions–Real estate1 .ee domains1 Licenses1 Regulations31 Public transactions91 Grants–State aid–Public procurement3 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	14 151 €	10 634 €	44 566 €−15,4%	4
2026 Q2	15 635 €	10 550 €	52 662 €−6,6%	4
2026 Q1	16 745 €	11 181 €	56 406 €−1,8%	4
Total 2026:	46 531 €	32 365 €	153 634 €
2025 Q4	20 585 €	11 534 €	57 450 €−0,8%	4
2025 Q3	20 614 €	11 534 €	57 905 €−23,6%	4
2025 Q2	26 106 €	11 312 €	75 830 €+32,6%	4
2025 Q1	19 437 €	10 488 €	57 204 €−45,8%	4
Total 2025:	86 742 €	44 868 €	248 389 €
2024 Q4	19 865 €	10 387 €	105 566 €+83,7%	4
2024 Q3	21 018 €	10 315 €	57 463 €−47,9%	4
2024 Q2	28 645 €	10 185 €	110 188 €+68,4%	4
2024 Q1	17 466 €	10 292 €	65 420 €+23,5%	4
Total 2024:	86 994 €	41 179 €	338 637 €
2023 Q4	15 608 €	11 356 €	52 975 €−22,3%	4
2023 Q3	17 716 €	9 429 €	68 199 €+21,3%	4
2023 Q2	12 893 €	8 680 €	56 210 €+9,1%	4
2023 Q1	12 405 €	8 462 €	51 526 €−16,2%	4
Total 2023:	58 622 €	37 927 €	228 910 €
2022 Q4	15 052 €	6 184 €	61 498 €+189%	3
2022 Q3	6 041 €	5 844 €	21 296 €−33,8%	3
2022 Q2	8 272 €	6 101 €	32 187 €+25,3%	3
2022 Q1	11 219 €	6 355 €	25 694 €−57,4%	3
Total 2022:	40 584 €	24 484 €	140 675 €
2021 Q4	13 395,80 €	4 591,08 €	60 306,56 €+137%	3
2021 Q3	8 737,98 €	4 585,45 €	25 471,77 €−35,9%	2
2021 Q2	8 543,99 €	5 162,30 €	39 720,98 €−27,2%	3
2021 Q1	9 885,77 €	6 225,86 €	54 552,85 €−28,2%	4
Total 2021:	40 563,54 €	20 564,69 €	180 052,16 €
2020 Q4	7 622,12 €	4 208,04 €	76 007,69 €+322%	4
2020 Q3	3 786,14 €	3 441,89 €	18 031,98 €−45,7%	3
2020 Q2	9 522,99 €	3 824,63 €	33 231,85 €+1,8%	3
2020 Q1	4 335 €	3 073 €	32 631 €+37,5%	3
Total 2020:	25 266,25 €	14 547,56 €	159 902,52 €
2019 Q4	6 297 €	4 364 €	23 739 €−31,7%	3
2019 Q3	6 074 €	3 544 €	34 740 €+9,6%	3
2019 Q2	7 816 €	4 172 €	31 709 €+7,6%	3
2019 Q1	5 907 €	3 384 €	29 474 €+13,7%	3
Total 2019:	26 094 €	15 464 €	119 662 €
2018 Q4	6 082 €	3 807 €	25 920 €−68,1%	3
2018 Q3	7 060 €	3 846 €	81 381 €+161%	4
2018 Q2	5 862 €	3 586 €	31 128 €−12,1%	4
2018 Q1	6 566 €	3 977 €	35 429 €−25,9%	4
Total 2018:	25 570 €	15 216 €	173 858 €
2017 Q4	10 406 €	4 489 €	47 810 €+43,7%	4
2017 Q3	9 867 €	4 648 €	33 266 €+22,3%	4
2017 Q2	12 237 €	8 597 €	27 193 €−38,1%	4
2017 Q1	10 735 €	5 121 €	43 927 €+39,5%	4
Total 2017:	43 245 €	22 855 €	152 196 €
2016 Q4	8 539 €	5 241 €	31 490 €−0,8%	4
2016 Q3	8 981 €	5 282 €	31 737 €−6,7%	4
2016 Q2	9 085 €	5 662 €	34 022 €+8,0%	4
2016 Q1	7 827 €	5 241 €	31 488 €+23,1%	4
Total 2016:	34 432 €	21 426 €	128 737 €
2015 Q4	5 060 €	3 707 €	25 586 €−20,8%	1
2015 Q3	7 705 €	4 681 €	32 309 €+4,6%	1
2015 Q2	6 174 €	4 475 €	30 885 €−4,5%	1
2015 Q1	6 740 €	4 684 €	32 327 €	1
Total 2015:	25 679 €	17 547 €	121 107 €

Revenue by industry

	2023	2024	2025
Activities of legal consultants and law offices	227 538 €	346 326 €	244 947 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Igor Sumarok	36912XXXXXX	27.12.1969 (56)	Board member	26.10.2005	-

11 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthGet started

Shareholders

	Personal ID code
Igor Sumarok	36912XXXXXX	27.12.1969 (56)	Shareholder	1 284 EUR	50,25%	Joint ownership	02.09.2023	-
Diana Sumarok	47006XXXXXX	11.06.1970 (56)	Shareholder	1 284 EUR	50,25%	Joint ownership	02.09.2023	-

11 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthGet started

Other persons

	Personal ID code
Igor Sumarok	36912XXXXXX	27.12.1969 (56)	Founder	26.09.2005	-

11 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthGet started

Ultimate beneficial owners

	Personal ID code
Diana Sumarok	47006XXXXXX	11.06.1970 (56)	Direct holding	27.06.2023	-
Igor Sumarok	36912XXXXXX	27.12.1969 (56)	Direct holding	31.08.2018	-

11 inactive records hidden, extended access to the information portal is required to view history!

3€ /monthGet started

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 44 566 €
Monthly average: 14 855 €
Per employee: 3 714 €
Equity ratio: 581,42%

Labour taxes

Turnover ratio: 23,86%
Tax ratio: 75,15%
Monthly average: 3 545 €
Per employee: 886 €

State taxes

Monthly average: 4 717 €
Turnover ratio: 31,75%

Estimated salary

Gross salary: 1 703 €
Net salary: 1 435 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	325 617 €+15,3%	282 462 €+35,3%	208 748 €−19,3%	258 759 €+11,3%	232 509 €+12,9%	205 888 €+49,6%	137 648 €
Non-current assets	89 020 €−6,6%	95 270 €+12,7%	84 541 €−7,0%	90 908 €+0,3%	90 630 €−0,3%	90 902 €−2,8%	93 568 €
Total assets	414 637 €+9,8%	377 732 €+28,8%	293 289 €−16,1%	349 667 €+8,2%	323 139 €+8,9%	296 790 €+28,4%	231 216 €
Short-term liabilities	27 932 €−14,6%	32 702 €−2,5%	33 525 €−65,8%	98 149 €+52,5%	64 367 €−4,3%	67 254 €−7,8%	72 905 €
Long-term liabilities	-	-	-	-	4 103 €−62,3%	10 887 €	-
Total liabilities	27 932 €−14,6%	32 702 €−2,5%	33 525 €−65,8%	98 149 €+43,3%	68 470 €−12,4%	78 141 €+7,2%	72 905 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	340 220 €+36,7%	248 953 €+0,1%	248 707 €+0,1%	248 558 €+19,6%	207 839 €+35,6%	153 301 €+10,3%	138 986 €
Net profit	43 674 €−53,2%	93 266 €+1 031%	8 246 €+5 434%	149 €−99,7%	44 019 €−29,6%	62 537 €+279%	16 514 €
Equity	386 705 €+12,1%	345 030 €+32,8%	259 764 €+3,3%	251 518 €−1,2%	254 669 €+16,5%	218 649 €+38,1%	158 311 €
Turnover	244 947 €−29,3%	346 326 €+52,2%	227 538 €+45,9%	155 928 €−12,1%	177 362 €+35,6%	130 816 €+1,1%	129 369 €
Profit margin	17,8%	26,9%	3,6%	0,1%	24,8%	47,8%	12,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	2 775 €	43 649 €
Liquidity
Current ratio	2,6	3,6
Quick ratio	2,6	3,6
Cash ratio	0,8	0,6
Efficiency
Days sales outstanding (dso)	437,4	331,2
Asset turnover	0,5	0,6
Structure
Debt ratio	0,3	0,2
Profitability
Operating margin	-2,0%	21,9%
Net profit margin	0,1%	24,8%
Return on assets (roa)	0,0%	14,2%
Return on equity (roe)	0,1%	17,3%

Data export

These figures for over 281,000 companies, in one table

Revenue, EBITDA, ROE, ROA and other ratios
Up to five years of reports at once
Excel, CSV or JSON, updated daily

See how it works

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

3€ /monthGet started

Licences & notices


License	FIU000181	Financial services	Valid	08.01.2018	-

Regulations


Ä 40017939 / 13	22.07.2025	Negative entry order – deficiencies not remedied – Change of shareholders	-	Entered into force11.08.2025
Ä 40017939 / M18	03.07.2025	Order to remedy deficiencies – Change of shareholders	18.07.2025	Entered into force21.07.2025
Ä 40017939 / 12	25.06.2024	Entry – Amendment entry under NSPA § 595¹ (1)	-	Entered into force25.06.2024
Ä 40017939 / 11	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 40017939 / M17	04.07.2019	Order to remedy annual-report deficiencies	03.08.2019	Deficiencies remedied23.07.2019

Real estate

		Purpose
Kajaka tn 15, Sillamäe linn, Ida-Viru maakondSpace: 138	5948 m²	Residential land 70%, Commercial land 30%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-21-1738/37	Kohtu I astme menetlus	Court ruling	Debt restructuring proceedings	Olev Mihkelson	ECLI:EE:VMK:2024:2.21.1738.21717	20.12.2024	Open
2-21-17505/21	Kohtu I astme menetlus	Court ruling	Inheritance law	Toomas Ventsli	ECLI:EE:HMK:2023:2.21.17505.2108	27.01.2023	Open
2-18-133731/47	Kohtu I astme menetlus	Court rulingOrder to leave the matter unexamined	Law of obligations	Aarne Lõhmus	ECLI:EE:VMK:2021:2.18.133731.20438	22.10.2021	Open
2-17-9564/118	Apellatsioonmenetlus	Court judgment	Law of obligations	Andra Pärsimägi, Tanel Saar, Indrek Parrest	ECLI:EE:TRRK:2020:2.17.9564.27634	16.12.2020	Open
2-20-102579/14	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Angelina Abol	ECLI:EE:VMK:2020:2.20.102579.19270	23.09.2020	Open

Official announcements


Commercial Register notices	21.11.2008	PDF

Public transactions


21.08.2026	Narva Linnavalitsuse Linnamajandusamet	3 534 €Received	OPERATING EXPENSESMunicipal government
24.07.2026	Narva Linnavalitsuse Linnamajandusamet	3 534 €Received	OPERATING EXPENSESMunicipal government
03.07.2026	Sihtasutus SILLAMÄE HAIGLA	2 343,60 €Received	OPERATING EXPENSESGeneral medical services
26.06.2026	Narva Linnavalitsuse Linnamajandusamet	3 534 €Received	OPERATING EXPENSESMunicipal government
25.05.2026	Narva Linnavalitsuse Linnamajandusamet	3 534 €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


01.03.2011End 31.12.2011	Reference number 124134 · Juriidilise teenindamise leping	Narva Linna Arenduse ja Ökonoomika AmetContracting authority	10 780 €actual 11 319 €	Completed
02.02.2010End 31.12.2010	Reference number 117189 · Juriidilise teenindamise leping nr 5.1-6/2/2010	Narva Linna Arenduse ja Ökonoomika AmetContracting authority	10 752,80 €	Completed
02.01.2009End 31.12.2009	Reference number 110774 · Juriidilise teenindamise leping	Narva Linna Arenduse ja Ökonoomika AmetContracting authority	11 730,30 €	Completed

.ee domains


alinea.ee	Active	18.01.2012	19.01.2027

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.