Change Consulting OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	17.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	09.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	13.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	23.02.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	22.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	02.03.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	22.04.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	27.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	27.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	07.08.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	28.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	26.06.2015	Valid	PDF
2013	22.02.2013 – 31.12.2013	06.03.2014	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations9 Public transactions242 Grants–State aid–Public procurement9 Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	2 945 €	0 €	19 545 €−49,2%	-
2026 Q2	9 401 €	4 082 €	38 469 €+49,3%	-
2026 Q1	6 687 €	2 590 €	25 770 €−21,1%	-
Total 2026:	19 033 €	6 672 €	83 784 €
2025 Q4	7 125 €	2 960 €	32 664 €+31,4%	-
2025 Q3	5 258 €	0 €	24 864 €−23,3%	-
2025 Q2	5 712 €	1 110 €	32 430 €−9,5%	-
2025 Q1	7 451 €	2 220 €	35 834 €+40,3%	-
Total 2025:	25 546 €	6 290 €	125 792 €
2024 Q4	2 731 €	1 045 €	25 537 €−6,8%	-
2024 Q3	5 230 €	1 045 €	27 412 €+2,8%	-
2024 Q2	6 708 €	3 482 €	26 656 €−15,1%	-
2024 Q1	6 463 €	2 507 €	31 408 €+59,3%	-
Total 2024:	21 132 €	8 079 €	111 013 €
2023 Q4	1 924 €	400 €	19 717 €−40,4%	-
2023 Q3	4 440 €	0 €	33 105 €−29,8%	-
2023 Q2	9 493 €	4 188 €	47 179 €+69,0%	-
2023 Q1	6 629 €	4 188 €	27 921 €−39,2%	1
Total 2023:	22 486 €	8 776 €	127 922 €
2022 Q4	12 801 €	5 478 €	45 926 €+59,2%	1
2022 Q3	6 419 €	3 402 €	28 856 €−37,2%	1
2022 Q2	9 631 €	4 692 €	45 950 €+32,7%	1
2022 Q1	5 092 €	2 519 €	34 619 €−7,8%	1
Total 2022:	33 943 €	16 091 €	155 351 €
2021 Q4	16 967,59 €	12 229,42 €	37 535,30 €+8,1%	1
2021 Q3	9 038,83 €	5 547,45 €	34 715,71 €−12,7%	1
2021 Q2	10 967,21 €	7 115,81 €	39 755,49 €+135%	1
2021 Q1	7 312,46 €	6 286,30 €	16 931,29 €−65,8%	3
Total 2021:	44 286,09 €	31 178,98 €	128 937,79 €
2020 Q4	9 420,13 €	2 596,79 €	49 481,35 €+653%	3
2020 Q3	3 205,29 €	2 981,15 €	6 573,18 €−70,0%	3
2020 Q2	3 545,39 €	854,10 €	21 896,23 €−18,0%	3
2020 Q1	6 790 €	3 783 €	26 700 €−49,1%	3
Total 2020:	22 960,81 €	10 215,04 €	104 650,76 €
2019 Q4	10 318 €	3 134 €	52 443 €+412%	2
2019 Q3	2 668 €	1 776 €	10 246 €−56,0%	2
2019 Q2	6 857 €	3 099 €	23 282 €+32,9%	2
2019 Q1	6 814 €	4 945 €	17 514 €−26,3%	2
Total 2019:	26 657 €	12 954 €	103 485 €
2018 Q4	6 886 €	4 527 €	23 761 €+77,0%	2
2018 Q3	9 338 €	8 384 €	13 424 €−50,4%	2
2018 Q2	9 254 €	5 210 €	27 059 €−20,3%	2
2018 Q1	10 040 €	4 605 €	33 949 €+40,4%	2
Total 2018:	35 518 €	22 726 €	98 193 €
2017 Q4	9 220 €	5 388 €	24 187 €+43,6%	1
2017 Q3	5 211 €	3 856 €	16 838 €−42,9%	1
2017 Q2	7 993 €	3 299 €	29 493 €+19,9%	1
2017 Q1	9 551 €	6 088 €	24 588 €+47,2%	1
Total 2017:	31 975 €	18 631 €	95 106 €
2016 Q4	5 337 €	3 309 €	16 702 €−17,4%	1
2016 Q3	5 146 €	4 006 €	20 217 €+9,5%	1
2016 Q2	6 618 €	3 657 €	18 459 €−6,7%	1
2016 Q1	7 004 €	3 918 €	19 776 €+52,5%	1
Total 2016:	24 105 €	14 890 €	75 154 €
2015 Q4	4 504 €	2 559 €	12 965 €+45,9%	1
2015 Q3	2 534 €	1 754 €	8 884 €−63,4%	1
2015 Q2	8 532 €	4 788 €	24 255 €+155%	1
2015 Q1	2 910 €	1 880 €	9 525 €	1
Total 2015:	18 480 €	10 981 €	55 629 €

Revenue by industry

	2023	2024	2025
Business and other management consultancy		112 827 €	110 290 €
Business consultancy and other management advice	136 178 €

Tax debts

No tax debt found

No tax debt as of 20.10.2026

Representatives

	Personal ID code
Endel Hango	38110XXXXXX	30.10.1981 (44)	Board member	22.02.2013	-

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Shareholders

	Personal ID code
Endel Hango	38110XXXXXX	30.10.1981 (44)	Shareholder	2 500 EUR	100,00%	Sole ownership	06.05.2026	-

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Other persons

	Personal ID code
Endel Hango	38110XXXXXX	30.10.1981 (44)	Founder	21.02.2013	-
Liis Aavaste-Hango	47201XXXXXX	30.01.1972 (54)	Founder	21.02.2013	-

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Ultimate beneficial owners

	Personal ID code
Endel Hango	38110XXXXXX	30.10.1981 (44)	Direct holding	10.09.2018	-

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Holdings in companies


OÜ Purjekas	19.08.2021	Shareholder	583 EUR	16,66%	Sole ownership	28.07.2026	-

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2026 Q3

Turnover

Amount: 19 545 €
Monthly average: 6 515 €
Per employee: -
Equity ratio: 260,60%

Labour taxes

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

State taxes

Monthly average: 982 €
Turnover ratio: 15,07%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	10 636 €−54,4%	23 308 €−12,4%	26 616 €+70,8%	15 582 €+158%	6 045 €−69,2%	19 620 €−19,0%	24 217 €
Non-current assets	31 038 €−7,3%	33 498 €+42,6%	23 493 €−7,2%	25 322 €−18,2%	30 948 €+568%	4 635 €+360%	1 007 €
Total assets	41 674 €−26,6%	56 806 €+13,4%	50 109 €+22,5%	40 904 €+10,6%	36 993 €+52,5%	24 255 €−3,8%	25 224 €
Short-term liabilities	11 332 €+23,1%	9 208 €−21,3%	11 699 €−45,1%	21 327 €+37,8%	15 472 €−10,0%	17 192 €−24,7%	22 825 €
Long-term liabilities	9 358 €−34,0%	14 170 €−23,7%	18 570 €−18,6%	22 808 €−12,9%	26 181 €	-	-
Total liabilities	20 690 €−11,5%	23 378 €−22,8%	30 269 €−31,4%	44 135 €+6,0%	41 653 €+142%	17 192 €−24,7%	22 825 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	20 083 €+15,8%	17 340 €+403%	-5 731 €+20,0%	-7 160 €−257%	4 563 €+4 618%	-101 €+99,6%	-25 613 €
Net profit	-1 599 €−112%	13 588 €−41,1%	23 071 €+1 514%	1 429 €+112%	-11 723 €−351%	4 664 €−81,7%	25 512 €
Equity	20 984 €−37,2%	33 428 €+68,5%	19 840 €+714%	-3 231 €+30,7%	-4 660 €−166%	7 063 €+194%	2 399 €
Turnover	110 290 €−2,2%	112 827 €−17,1%	136 178 €−4,8%	143 095 €+1,9%	140 492 €+50,6%	93 268 €−18,7%	114 790 €
Profit margin	-1,4%	12,0%	16,9%	1,0%	-8,3%	5,0%	22,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	9 156 €	-6 337 €
Liquidity
Current ratio	0,7	0,4
Quick ratio	0,7	0,4
Cash ratio	0,3	0,2
Efficiency
Days sales outstanding (dso)	13,8	4,5
Asset turnover	3,7	4,6
Structure
Debt ratio	1,1	1,1
Profitability
Operating margin	1,6%	-8,0%
Net profit margin	1,0%	-8,3%
Return on assets (roa)	3,7%	-38,3%
Return on equity (roe)	-	-

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20063162 / 8	06.05.2026	Entry – Amendment entry	-	Entered into force06.05.2026
Ä 20063162 / 7	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 20063162 / M1	23.02.2023	Warning for compulsory dissolution – insufficient net assets	23.08.2023	Deficiencies remedied18.08.2023
Ä 20063162 / 6	05.10.2020	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force05.10.2020
Ä 20063162 / 5	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018

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

No official announcements found

Company has no issued official announcements

Public transactions


07.09.2026	Tartu Ülikool	618,20 €Received	OPERATING EXPENSESTertiary education
26.08.2026	Sihtasutus Viljandi Haigla	1 767 €Received	OPERATING EXPENSESGeneral hospital services
07.07.2026	Tartu Ülikool	2 232 €Received	OPERATING EXPENSESTertiary education
17.06.2026	Tartu Ülikool	275 €Received	OPERATING EXPENSESTertiary education
15.06.2026	Tartu Ülikool	2 895,40 €Received	OPERATING EXPENSESTertiary 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


04.06.2026End 31.12.2027	Reference number 308259 · Raamleping (V)	Tartu ÜlikoolContracting authority	65 000 €	Concluded
19.11.2024End 31.12.2025	Reference number 283716 · Raamleping (1)	Tartu ÜlikoolContracting authority	42 000 €	Concluded
09.10.2024End 09.10.2025	Reference number 267191 · HL Change Consulting 09.10.24-09.10.25 osa 6	Riigi Tugiteenuste KeskusContracting authority	0,10 €actual 3 009,96 €	Completed
09.10.2023End 31.12.2025	Reference number 267191 · Raamleping_Osa 6_Change Consulting	Riigi Tugiteenuste KeskusContracting authority	299 999 €actual 6 086,80 €	Completed
09.10.2023End 09.10.2024	Reference number 267191 · HL Change Consulting 09.10.23-09.10.24 osa 6	Riigi Tugiteenuste KeskusContracting authority	141 666 €actual 3 076,84 €	Completed

.ee domains


changeconsulting.ee	Active	12.02.2015	13.02.2028

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.