Õigusbüroo VK & Partnerid Osaühing

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	19.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	29.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	15.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	23.08.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	22.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	28.05.2021	Valid	PDF
2018	01.01.2018 – 31.12.2018	18.10.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	22.03.2019	Valid	PDF
2016	01.01.2016 – 31.12.2016	27.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	06.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	29.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	08.04.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	09.04.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	10.05.2012	Valid	PDF

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No unsubmitted declarations found

No unsubmitted declarations as of 23.10.2026.

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Tax debt Reports Declarations Court decisions11 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations10 Public transactions3 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	49 €	0 €	73 794 €−12,8%	-
2026 Q2	42 €	0 €	84 596 €+9,1%	-
2026 Q1	113 €	0 €	77 547 €−6,2%	-
Total 2026:	204 €	0 €	235 937 €
2025 Q4	91 €	0 €	82 657 €−8,1%	-
2025 Q3	20 €	0 €	89 930 €+20,3%	-
2025 Q2	166 €	0 €	74 774 €+45,3%	-
2025 Q1	-	-	51 471 €−30,4%	-
Total 2025:	277 €	0 €	298 832 €
2024 Q4	37 €	0 €	73 942 €+31,6%	-
2024 Q3	15 €	0 €	56 205 €+9,4%	-
2024 Q2	82 €	0 €	51 354 €+3,7%	-
2024 Q1	30 €	0 €	49 531 €+9,0%	-
Total 2024:	164 €	0 €	231 032 €
2023 Q4	12 €	0 €	45 459 €+20,6%	-
2023 Q3	30 €	0 €	37 680 €−7,7%	-
2023 Q2	36 €	0 €	40 842 €+12,4%	-
2023 Q1	-	-	36 334 €−18,4%	-
Total 2023:	78 €	0 €	160 315 €
2022 Q4	98 €	0 €	44 535 €+51,0%	-
2022 Q3	2 €	0 €	29 497 €−43,5%	-
2022 Q2	33 €	0 €	52 196 €+50,0%	-
2022 Q1	-	-	34 788 €−2,4%	-
Total 2022:	133 €	0 €	161 016 €
2021 Q4	71,39 €	0 €	35 646,66 €−6,7%	-
2021 Q3	80,99 €	0 €	38 198,26 €+33,3%	-
2021 Q2	-	-	28 652,60 €−1,8%	-
2021 Q1	116,01 €	0 €	29 189,09 €−9,5%	-
Total 2021:	268,39 €	0 €	131 686,61 €
2020 Q4	-	-	32 249 €+51,1%	-
2020 Q3	-	-	21 346,50 €−35,6%	-
2020 Q2	42,50 €	0 €	33 169 €+28,7%	-
2020 Q1	20 €	0 €	25 770 €−45,6%	0
Total 2020:	62,50 €	0 €	112 534,50 €
2019 Q4	72 €	0 €	47 348 €+118%	0
2019 Q3	105 €	0 €	21 721 €−27,4%	0
2019 Q2	141 €	0 €	29 927 €+25,2%	0
2019 Q1	22 €	0 €	23 896 €−0,1%	0
Total 2019:	340 €	0 €	122 892 €
2018 Q4	83 €	0 €	23 916 €+2,2%	0
2018 Q3	81 €	0 €	23 397 €−4,5%	0
2018 Q2	41 €	0 €	24 503 €+51,5%	0
2018 Q1	25 €	0 €	16 170 €−26,8%	0
Total 2018:	230 €	0 €	87 986 €
2017 Q4	32 €	0 €	22 100 €+60,3%	0
2017 Q3	35 €	0 €	13 789 €−36,3%	0
2017 Q2	3 €	0 €	21 651 €+35,4%	0
2017 Q1	360 €	0 €	15 992 €	0
Total 2017:	430 €	0 €	73 532 €
2016 Q4	0 €	0 €	0 €	0
2016 Q3	0 €	0 €	0 €	0
2016 Q2	0 €	0 €	0 €	0
2016 Q1	0 €	0 €	0 €	0
Total 2016:	0 €	0 €	0 €
2015 Q4	47 €	0 €	0 €	0
2015 Q3	12 €	0 €	0 €	0
2015 Q2	5 €	0 €	0 €	0
2015 Q1	244 €	0 €	0 €	0
Total 2015:	308 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Activities of legal consultants and law offices	163 433 €	232 839 €	310 232 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Kuldar Kirt	38506XXXXXX	29.06.1985 (41)	Board member	01.09.2010	-
Riho Viik	35609XXXXXX	29.09.1956 (70)	Board member	01.09.2010	-

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Shareholders

	Personal ID code
Riho Viik	35609XXXXXX	29.09.1956 (70)	Shareholder	1 278 EUR	50,00%	Sole ownership	02.09.2023	-
Kuldar Kirt	38506XXXXXX	29.06.1985 (41)	Shareholder	1 278 EUR	50,00%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Kuldar Kirt	38506XXXXXX	29.06.1985 (41)	Founder	31.08.2010	-
Riho Viik	35609XXXXXX	29.09.1956 (70)	Founder	31.08.2010	-

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Ultimate beneficial owners

	Personal ID code
Kuldar Kirt	38506XXXXXX	29.06.1985 (41)	Direct holding	06.12.2019	-
Riho Viik	35609XXXXXX	29.09.1956 (70)	Direct holding	22.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 73 794 €
Monthly average: 24 598 €
Per employee: -
Equity ratio: 962,36%

Labour taxes

Turnover ratio: 0,00%
Tax ratio: 0,00%
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 16 €
Turnover ratio: 0,07%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	56 113 €−6,4%	59 950 €+42,3%	42 142 €+27,0%	33 180 €+30,7%	25 381 €+26,6%	20 055 €−18,6%	24 639 €
Non-current assets	-	-	-	-	-	-	-
Total assets	56 113 €−6,4%	59 950 €+42,3%	42 142 €+27,0%	33 180 €+30,7%	25 381 €+26,6%	20 055 €−18,6%	24 639 €
Short-term liabilities	51 646 €−2,7%	53 077 €+49,7%	35 445 €+19,9%	29 569 €+29,7%	22 806 €+30,5%	17 482 €−20,8%	22 067 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	51 646 €−2,7%	53 077 €+49,7%	35 445 €+19,9%	29 569 €+29,7%	22 806 €+30,5%	17 482 €−20,8%	22 067 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	4 690 €+13,3%	4 141 €+293%	1 055 €+5 453%	19 €+11,8%	17 €+6,3%	16 €+45,5%	11 €
Net profit	-2 779 €−1 679%	176 €−94,3%	3 086 €+198%	1 036 €+51 700%	2 €+100%	1 €−80,0%	5 €
Equity	4 467 €−35,0%	6 873 €+2,6%	6 697 €+85,5%	3 611 €+40,2%	2 575 €+0,1%	2 573 €	2 572 €
Turnover	310 232 €+33,2%	232 839 €+42,5%	163 433 €−1,8%	166 440 €+24,9%	133 303 €+19,9%	111 220 €−10,4%	124 152 €
Profit margin	-0,9%	0,1%	1,9%	0,6%	0,0%	0,0%	0,0%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	1,1	1,1
Quick ratio	1,1	1,1
Cash ratio	0,2	0,2
Efficiency
Days sales outstanding (dso)	49,2	46,3
Asset turnover	5,7	5,9
Structure
Debt ratio	0,9	0,9
Profitability
Operating margin	0,6%	0,0%
Net profit margin	0,6%	0,0%
Return on assets (roa)	3,5%	0,0%
Return on equity (roe)	28,7%	0,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10147231 / 8	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 10147231 / 7	27.12.2021	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force27.12.2021
Ä 10147231 / 6	02.08.2021	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force02.08.2021
Ä 10147231 / M2	23.07.2021	Order to remedy deficiencies for correcting extra-entry data – Amendment entry under CRA § 525 (2)	02.08.2021	Deficiencies remedied02.08.2021
Ä 10147231 / M1	30.04.2021	Fine-warning order – annual report not filed	30.05.2021	Deficiencies remedied28.05.2021

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-25-105192/9	Kohtu I astme menetlus	Court ruling	Law of obligations	Leanika Tamm	ECLI:EE:PMK:2026:2.25.105192.4135	05.03.2026	Open
2-25-105192/8	Kohtu I astme menetlus	Court judgment	Law of obligations	Leanika Tamm	ECLI:EE:PMK:2026:2.25.105192.4134	26.02.2026	Open
2-24-2924/6	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Marget Henriksen	ECLI:EE:HMK:2024:2.24.2924.22185	15.11.2024	Open
2-22-19051/8	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Ann Meriluht	ECLI:EE:HMK:2023:2.22.19051.6137	28.02.2023	Open
2-21-13352/11	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Janek Väli	ECLI:EE:HMK:2022:2.21.13352.14291	29.04.2022	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


14.08.2026	Majandus- ja Teeninduskolledž	2 552,04 €Received	OPERATING EXPENSESVocational education
03.08.2026	Majandus- ja Teeninduskolledž	770,66 €Received	OPERATING EXPENSESVocational education
16.06.2026	Majandus- ja Teeninduskolledž	4 010,16 €Received	OPERATING EXPENSESVocational education

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


vkpartnerid.ee	Active	02.09.2010	03.09.2027

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.