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Osaühing AG Õigusbüroo

Legal form:

Private limited company

Registry code:

11379764

VAT no.:

EE101169992

Fiscal-year period:

01.01 - 31.12

Established:

27.06.2007 (18)

Former business names:

OÜ Marl

Capital:

2 556 EUR

Address:

Raekoja plats 20, Tartu linn, Tartu linn, Tartu maakond, 51004

Status:

Registered

Contacts

Email:

andres.saretok@oigusteenused.ee

Phone:

+372 5268498

Phone:

+372 56864200

Website:

www.oigusteenused.ee

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 - Activities of legal consultants and law offices
Accounting, bookkeeping, auditing and tax consultancy
69202 - Accounting and tax consultancy

VAT liability

	Start	End
EE101169992	10.08.2015
EE101169992	01.09.2007	19.09.2013

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	29.06.2025	Valid
2023	01.01.2023 - 31.12.2023	25.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	01.07.2022	Valid
2020	01.01.2020 - 31.12.2020	29.06.2021	Valid
2019	01.01.2019 - 31.12.2019	17.06.2020	Valid
2018	01.01.2018 - 31.12.2018	29.06.2019	Valid
2017	01.01.2017 - 31.12.2017	26.06.2018	Valid
2016	01.01.2016 - 31.12.2016	12.06.2017	Valid
2015	01.01.2015 - 31.12.2015	28.06.2016	Valid
2014	01.01.2014 - 31.12.2014	10.06.2015	Valid
2013	01.01.2013 - 31.12.2013	27.01.2015	Valid
2012	01.01.2012 - 31.12.2012	30.06.2013	Valid
2011	01.01.2011 - 31.12.2011	16.08.2012	Valid
2010	01.01.2010 - 31.12.2010	09.08.2012	Valid
2009	01.01.2009 - 31.12.2009	01.07.2010	Valid
2008	01.01.2008 - 31.12.2008	21.10.2009	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

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Credit rating

Hidden

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

020406080100

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Tax data

	State taxes	Taxable turnover	Employees
2026 Q1	81 €	1 881 €62.4%	-
Kokku 2026:	81 €	1 881 €
2025 Q4	829 €	5 000 €51.5%	-
2025 Q3	458 €	3 301 €44.6%	-
2025 Q2	889 €	5 956 €293.7%	-
2025 Q1	0 €	1 513 €20.1%	-
Kokku 2025:	2 176 €	15 770 €75.0%
2024 Q4	74 €	1 894 €50.8%	-
2024 Q3	29 €	1 256 €67.8%	-
2024 Q2	526 €	3 904 €99.2%	-
2024 Q1	46 €	1 960 €62.2%	-
Kokku 2024:	675 €	9 014 €24.0%
2023 Q4	554 €	5 185 €176.4%	-
2023 Q3	27 €	1 875 €18.2%	-
2023 Q2	102 €	2 294 €8.5%	-
2023 Q1	107 €	2 506 €29.3%	-
Kokku 2023:	790 €	11 860 €69.5%
2022 Q4	101 €	1 938 €13.1%	-
2022 Q3	98 €	1 713 €56.0%	-
2022 Q2	15 €	1 098 €51.1%	-
2022 Q1	172 €	2 248 €13.8%	-
Kokku 2022:	386 €	6 997 €59.6%
2021 Q4	119 €	1 974 €57.9%	-
2021 Q3	580 €	4 691 €14.8%	-
2021 Q2	754 €	5 506 €6.6%	-
2021 Q1	509 €	5 166 €11.2%	-
Kokku 2021:	1 962 €	17 336 €19.2%
2020 Q4	629 €	5 818 €7.9%	-
2020 Q3	667 €	6 320 €84.4%	-
2020 Q2	426 €	3 428 €41.7%	-
2020 Q1	937 €	5 882 €101.1%	0
Kokku 2020:	2 658 €	21 447 €58.8%
2019 Q4	390 €	2 925 €42.4%	0
2019 Q3	644 €	5 075 €118.5%	0
2019 Q2	295 €	2 323 €27.0%	0
2019 Q1	308 €	3 183 €67.5%	0
Kokku 2019:	1 637 €	13 506 €38.6%
2018 Q4	88 €	1 900 €49.4%	0
2018 Q3	499 €	3 755 €123.5%	0
2018 Q2	193 €	1 680 €30.3%	0
2018 Q1	286 €	2 412 €186.5%	0
Kokku 2018:	1 066 €	9 747 €12.0%
2017 Q4	25 €	842 €77.5%	0
2017 Q3	467 €	3 740 €153.6%	0
2017 Q2	0 €	1 475 €44.2%	0
2017 Q1	164 €	2 642 €	0
Kokku 2017:	656 €	8 699 €
2016 Q4	10 €	0 €	0
2016 Q3	16 €	0 €	0
2016 Q2	196 €	0 €	0
2016 Q1	0 €	0 €	0
Kokku 2016:	222 €	0 €
2015 Q4	223 €	0 €	0
2015 Q3	20 €	0 €	0
2015 Q2	0 €	0 €	0
2015 Q1	25 €	0 €	0
Kokku 2015:	268 €	0 €

Revenue by industry

	2022	2023	2024
Renting and operating of own or leased real estate	10 878 €	12 827 €	6 215 €
Activities of legal consultants and law offices	2 991 €	5 005 €	5 051 €
Accounting and tax consultancy	1 733 €	1 733 €	1 733 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Andres Saretok	37102XXXXXX	06.02.1971 (55)	Board member	01.12.2014	-

2 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
Andres Saretok	37102XXXXXX	06.02.1971 (55)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

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
Toomas Porro	36906XXXXXX	11.06.1969 (56)	Founder	27.06.2007	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Andres Saretok	37102XXXXXX	06.02.1971 (55)	Direct holding	29.10.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
osaühing Gersamia	28.12.1998	Shareholder	19 173,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

1 881 €

Monthly average

627 €

Per employee

0 €

Equity ratio

24,53%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

27 €

Turnover ratio

4,31%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	104 273 €12.9%	119 732 €163.2%	45 487 €10.8%	50 966 €273.7%	13 639 €201.5%	4 524 €
Non-current assets	184 620 €38.4%	133 404 €14.8%	156 515 €66.9%	93 802 €44.8%	64 784 €10.7%	58 524 €
Total assets	288 893 €14.1%	253 136 €25.3%	202 002 €39.5%	144 768 €84.6%	78 423 €24.4%	63 048 €
Short-term liabilities	2 085 €28.1%	1 628 €77.0%	7 080 €18.0%	8 630 €4 215.0%	200 €59.1%	489 €
Long-term liabilities	38 242 €14.8%	33 315 €37.7%	24 195 €9.8%	22 043 €136.7%	9 312 €22.9%	7 574 €
Total liabilities	40 327 €15.4%	34 943 €11.7%	31 275 €2.0%	30 673 €222.5%	9 512 €18.0%	8 063 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	215 637 €32.0%	163 313 €46.4%	111 538 €68.1%	66 355 €26.6%	52 429 €26.9%	41 322 €
Net profit	30 373 €42.0%	52 324 €7.6%	56 633 €25.3%	45 184 €224.5%	13 926 €25.4%	11 107 €
Equity	248 566 €13.9%	218 193 €27.8%	170 727 €49.6%	114 095 €65.6%	68 911 €25.3%	54 985 €
Turnover	12 999 €33.6%	19 565 €25.4%	15 602 €27.9%	21 653 €72.0%	12 588 €84.0%	6 843 €
Profit margin	233.66%12.6%	267.44%26.3%	362.99%73.9%	208.67%88.6%	110.63%31.8%	162.31%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	VY YLC	IS DKT	XV ZFB	45 413	13 759
Liquidity
Current ratio	UW.Z	IG.V	J.X	5.9	68.2
Quick ratio	MF.I	OD.E	U.F	5.9	68.2
Cash ratio	TX.Q	EI.Q	B.Z	2.7	67.7
Efficiency
Days sales outstanding (dso)	ZLP.N	EBN.E	ZGW.Y	255.1	180.2
Asset turnover	G.U	E.Y	B.T	0.2	0.2
Structure
Debt ratio	A.X	W.L	Q.Z	0.2	0.1
Profitability
Operating margin	KF.N%	QSG.P%	WFI.M%	194.1%	101.5%
Net profit margin	QYZ.N%	ZCK.H%	JCO.G%	208.7%	110.6%
Return on assets (roa)	RI.X%	KS.R%	GR.I%	40.5%	19.7%
Return on equity (roe)	WE.R%	OZ.J%	KX.F%	39.6%	20.2%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20038976 / 10	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20038976 / 9	02.06.2020	Entry - Amendment entry		Entered into force (02.06.2020)
Ä 20038976 / M2	29.05.2020	Order to remedy deficiencies - Amendment entry	08.06.2020	Deficiencies remedied (02.06.2020)
Ä 20038976 / 8	29.06.2019	Entry - Amendment entry		Entered into force (29.06.2019)
Ä 20038976 / 7	18.01.2018	Entry - Amendment entry		Entered into force (18.01.2018)

1 - 5 / 12 rows

Real estate

Address	Area	Purpose
Jakobi tn 10, Valga linn, Valga vald, Valga maakond	2602 m²	Residential land 100%
Jakobi tn 7, Valga linn, Valga vald, Valga maakond	2517 m²	Residential land 100%
Sepa tn 1, Valga linn, Valga vald, Valga maakond	4117 m²	Residential land 100%
Soo tn 4, Valga linn, Valga vald, Valga maakond	6477 m²	Residential land 100%

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

1 - 4 / 4 rows

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
2-24-123026/9	Civil case	Court judgment (Default judgment)	Law of obligations	Tanel Pürn	ECLI:EE:TMK:2025:2.24.123026.8913	21.05.2025
2-25-464/4	Civil case	Court judgment (Default judgment)	Law of obligations	Marian Miilaste	ECLI:EE:TMK:2025:2.25.464.6415	27.02.2025
2-17-109583/6	Civil case	Court ruling (Compromise ruling)	Law of obligations	Marge Tamme	ECLI:EE:TMK:2017:2.17.109583.18356	23.08.2017
2-13-7567/9	Civil case	Court ruling	Bankruptcy law	Hiie Lindmets	ECLI:EE:TMK:2013:2.13.7567.14130	20.05.2013

1 - 4 / 4 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
19.03.2026	Valga Vallavalitsus	215.86 € Received	SOCIAL BENEFITS National subsistence benefit
19.02.2026	Valga Vallavalitsus	213.00 € Received	SOCIAL BENEFITS National subsistence benefit
15.01.2026	Valga Vallavalitsus	194.39 € Received	SOCIAL BENEFITS National subsistence benefit
15.12.2025	Valga Vallavalitsus	146.41 € Received	SOCIAL BENEFITS National subsistence benefit
13.11.2025	Valga Vallavalitsus	152.91 € Received	SOCIAL BENEFITS National subsistence benefit

1 - 5 / 6 rows

.ee domains

Domain	Status	Registered	Expires	End
õigus.ee	Active	12.12.2014	13.12.2026	-
oigusteenused.ee	Active	03.12.2014	04.12.2026	-

1 - 2 / 2 rows

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