Rationem OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 12296566
VAT no.VAT no.:: EE102797415
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 01.06.2012 (14 y)
CapitalCapital:: 2 500 EUR
AddressAddress:: Karu tn 5-2, Muraste küla, Harku vald, Harju maakond, 76905
StatusStatus:: Registered
E-invoice receptionE-invoice reception:: Billberry

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Contacts

PhonePhone:: +372 56268608
EmailEmail:: info@rationem.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 – Accounting and tax consultancy

VAT liability

VAT no.	Start	End
EE102797415	01.12.2024	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	01.02.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	27.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	05.02.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	24.02.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	28.04.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	10.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	19.03.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	29.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	28.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	20.04.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	26.02.2014	Valid	PDF
2012	01.06.2012 – 31.12.2012	30.03.2013	Valid	PDF

Unsubmitted declarations

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No unsubmitted declarations as of 04.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements2 TTJA decisions–Real estate–.ee domains2 Licenses–Regulations15 Public transactions1 Grants–State aid1 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	578 €	0 €	5 325 €+39,5%	-
2026 Q1	601 €	0 €	3 818 €+31,4%	-
Total 2026:	1 179 €	0 €	9 143 €
2025 Q4	767 €	0 €	2 905 €−27,4%	-
2025 Q3	1 503 €	0 €	4 004 €+19,3%	-
2025 Q2	483 €	0 €	3 357 €−1,0%	-
2025 Q1	842 €	645 €	3 391 €	-
Total 2025:	3 595 €	645 €	13 657 €
2024 Q4	3 255 €	1 683 €	-	1
2024 Q3	1 655 €	1 188 €	-	1
2024 Q2	904 €	963 €	-	1
2024 Q1	1 269 €	998 €	-	1
Total 2024:	7 083 €	4 832 €	0 €
2023 Q4	3 253 €	806 €	-	1
2023 Q3	753 €	806 €	-	1
2023 Q2	9 210 €	2 509 €	-	1
2023 Q1	14 091 €	893 €	-	1
Total 2023:	27 307 €	5 014 €	0 €
2022 Q4	806 €	855 €	-	1
2022 Q3	3 290 €	1 204 €	-	1
2022 Q2	648 €	691 €	-	1
2022 Q1	782 €	831 €	-	1
Total 2022:	5 526 €	3 581 €	0 €
2021 Q4	479,30 €	511,53 €	-	1
2021 Q3	852,34 €	902,39 €	-	1
2021 Q2	568,18 €	638,82 €	-	-
2021 Q1	515,58 €	584,22 €	-	2
Total 2021:	2 415,40 €	2 636,96 €	0 €
2020 Q4	3 241,50 €	1 001,28 €	-	2
2020 Q3	554,12 €	607,88 €	-	2
2020 Q2	515,58 €	584,22 €	-	2
2020 Q1	518 €	576 €	0 €	2
Total 2020:	4 829,20 €	2 769,38 €	0 €
2019 Q4	1 118 €	676 €	0 €	2
2019 Q3	522 €	559 €	0 €	2
2019 Q2	538 €	569 €	0 €	2
2019 Q1	522 €	559 €	0 €	2
Total 2019:	2 700 €	2 363 €	0 €
2018 Q4	522 €	559 €	0 €	2
2018 Q3	1 787 €	575 €	0 €	2
2018 Q2	522 €	559 €	0 €	2
2018 Q1	716 €	774 €	0 €	2
Total 2018:	3 547 €	2 467 €	0 €
2017 Q4	898 €	961 €	0 €	2
2017 Q3	2 654 €	690 €	0 €	2
2017 Q2	669 €	707 €	0 €	2
2017 Q1	737 €	781 €	0 €−100%	2
Total 2017:	4 958 €	3 139 €	0 €
2016 Q4	569 €	604 €	3 642 €−13,2%	1
2016 Q3	654 €	695 €	4 194 €+21,8%	1
2016 Q2	537 €	571 €	3 442 €−26,9%	1
2016 Q1	737 €	781 €	4 709 €+4,1%	1
Total 2016:	2 497 €	2 651 €	15 987 €
2015 Q4	669 €	707 €	4 523 €+11,5%	1
2015 Q3	601 €	634 €	4 057 €+13,0%	1
2015 Q2	528 €	561 €	3 589 €−0,6%	1
2015 Q1	531 €	564 €	3 610 €	1
Total 2015:	2 329 €	2 466 €	15 779 €

Revenue by industry

	2023	2024	2025
Accounting and tax consultancy		30 170 €	14 112 €
Accounting, bookkeeping, auditing and tax consultancy	28 938 €

Tax debts

No tax debt found

No tax debt as of 04.10.2026

Representatives

	Personal ID code
Tatjana Boiko	46905XXXXXX	29.05.1969 (57)	Board member	01.06.2012	-

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Shareholders

	Personal ID code
Tatjana Boiko	46905XXXXXX	29.05.1969 (57)	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Tatjana Boiko	46905XXXXXX	29.05.1969 (57)	Founder	01.06.2012	-

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Ultimate beneficial owners

	Personal ID code
Tatjana Boiko	46905XXXXXX	29.05.1969 (57)	Direct holding	07.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 5 325 €
Monthly average: 1 775 €
Per employee: -
Equity ratio: 71,00%

Labour taxes

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

State taxes

Monthly average: 193 €
Turnover ratio: 10,85%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	4 849 €−2,6%	4 977 €−65,5%	14 415 €−81,2%	76 869 €+182%	27 229 €+17,7%	23 144 €−2,0%	23 612 €
Non-current assets	3 095 €−34,9%	4 751 €−18,6%	5 836 €+10,7%	5 274 €+127%	2 322 €+13,0%	2 054 €−26,8%	2 806 €
Total assets	7 944 €−18,3%	9 728 €−52,0%	20 251 €−75,3%	82 143 €+178%	29 551 €+17,3%	25 198 €−4,6%	26 418 €
Short-term liabilities	638 €−63,3%	1 738 €+34,2%	1 295 €−91,8%	15 877 €+1 339%	1 103 €+5,6%	1 045 €−40,1%	1 746 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	638 €−63,3%	1 738 €+34,2%	1 295 €−91,8%	15 877 €+1 339%	1 103 €+5,6%	1 045 €−40,1%	1 746 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	740 €−22,5%	955 €−94,7%	18 011 €−78,2%	82 627 €+286%	21 403 €+79,8%	11 902 €−28,0%	16 535 €
Net profit	3 816 €−10,9%	4 285 €+337%	-1 811 €+90,5%	-19 110 €−545%	4 295 €−54,8%	9 501 €+76,4%	5 387 €
Equity	7 306 €−8,6%	7 990 €−57,8%	18 956 €−71,4%	66 266 €+133%	28 448 €+17,8%	24 153 €−2,1%	24 672 €
Turnover	14 112 €−53,2%	30 170 €+4,3%	28 938 €+19,9%	24 135 €+9,6%	22 017 €−1,0%	22 241 €+3,6%	21 465 €
Profit margin	27,0%	14,2%	-6,3%	-79,2%	19,5%	42,7%	25,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	5 162 €	-
Liquidity
Current ratio	4,8	24,7
Quick ratio	4,8	24,7
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	-
Asset turnover	0,4	0,8
Structure
Debt ratio	0,2	0,0
Profitability
Operating margin	17,3%	18,3%
Net profit margin	-79,2%	19,5%
Return on assets (roa)	-34,2%	15,7%
Return on equity (roe)	-28,8%	15,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10170112 / 11	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10170112 / 10	14.02.2023	Entry – Amendment entry	-	Entered into force14.02.2023
Ä 10170112 / 9	07.12.2022	Entry – Second, constitutive merger entry (on acquiring entity’s registry card)	-	Entered into force07.12.2022
Ä 10170112 / M4	28.11.2022	Order to remedy deficiencies – Second, constitutive merger entry (on acquiring entity’s registry card)	08.12.2022	Deficiencies remedied06.12.2022
Ä 10170112 / M3	14.11.2022	Order to remedy deficiencies – Second, constitutive merger entry (on acquiring entity’s registry card)	28.11.2022	Deficiencies remedied06.12.2022

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

No court decisions found

The company has no court decisions

Official announcements


Notice of company merger	08.12.2022	PDF
Notice of company merger	31.05.2018	PDF

Public transactions


07.06.2023	Eesti Töötukassa	756,80 €Received	OTHER GRANTSSocial protection of the unemployed

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


30.05.2020	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 20873	KOMISJONI TEATIS Riigiabi ajutine raamistik majanduse toetamiseks praeguse COVID-19 puhangu kontekstis › Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi"Grant	3 000 €	20873/2001249

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


rationem.ee	Active	02.03.2017	03.03.2027
pollianna.ee	Active	24.01.2012	25.01.2027

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.