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PracticeGate OÜ

Legal form:

Private limited company

Registry code:

12920148

VAT no.:

EE101822268

Fiscal-year period:

01.10 - 30.09

Established:

28.09.2015 (10)

Capital:

2 500 EUR

Address:

Vaikuse tn 10, Viljandi linn, Viljandi maakond, 71009

Status:

Registered

Contacts

Email:

info@practicegate.ee

Phone:

+372 53055577

Website:

https://www.practicegate.ee/

Industries

EDUCATION
Education
Other education
85599 - Other education n.e.c.

VAT liability

	Start	End
EE101822268	01.01.2021
EE101822268	01.03.2020	02.08.2020
EE101822268	01.10.2015	21.05.2017

Annual reports

Aggregate data

	Period	Submitted
2025	01.10.2024 - 30.09.2025	14.11.2025	Valid
2024	01.10.2023 - 30.09.2024	25.10.2024	Valid
2023	01.10.2022 - 30.09.2023	08.12.2023	Valid
2022	01.10.2021 - 30.09.2022	01.11.2022	Valid
2021	01.10.2020 - 30.09.2021	02.11.2021	Valid
2020	01.10.2019 - 30.09.2020	17.03.2021	Valid
2019	01.10.2018 - 30.09.2019	20.02.2020	Valid
2018	01.10.2017 - 30.09.2018	24.03.2019	Valid
2017	01.10.2016 - 30.09.2017	03.04.2018	Valid
2016	28.09.2015 - 30.09.2016	27.03.2017	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

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TTJA decisions

Real estate

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Licenses

Regulations

846

Public transactions

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✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	57 143 €	19 877 €	133 096 €2.6%	9
Kokku 2026:	57 143 €	19 877 €	133 096 €
2025 Q4	59 826 €	20 588 €	129 740 €8.7%	6
2025 Q3	46 748 €	18 794 €	119 360 €18.2%	7
2025 Q2	45 539 €	17 971 €	145 882 €25.7%	7
2025 Q1	38 627 €	17 501 €	116 075 €89.3%	8
Kokku 2025:	190 740 €	74 854 €	511 057 €102.7%
2024 Q4	24 079 €	12 315 €	61 310 €18.8%	4
2024 Q3	19 027 €	9 172 €	51 624 €40.7%	5
2024 Q2	26 226 €	14 170 €	87 075 €67.2%	3
2024 Q1	24 849 €	16 660 €	52 088 €13.2%	4
Kokku 2024:	94 181 €	52 317 €	252 097 €32.1%
2023 Q4	18 928 €	13 105 €	46 002 €32.9%	3
2023 Q3	22 415 €	13 007 €	68 605 €44.6%	5
2023 Q2	40 449 €	25 590 €	123 756 €6.8%	5
2023 Q1	42 264 €	23 602 €	132 838 €6.8%	13
Kokku 2023:	124 056 €	75 304 €	371 201 €29.7%
2022 Q4	83 544 €	28 914 €	142 537 €37.1%	7
2022 Q3	41 425 €	25 538 €	103 954 €30.2%	9
2022 Q2	46 285 €	20 697 €	148 974 €12.2%	9
2022 Q1	41 712 €	19 056 €	132 741 €3.1%	7
Kokku 2022:	212 966 €	94 204 €	528 207 €56.1%
2021 Q4	67 358 €	16 902 €	128 743 €12.4%	6
2021 Q3	41 316 €	15 514 €	147 042 €203.9%	6
2021 Q2	20 335 €	8 776 €	48 386 €240.7%	4
2021 Q1	8 096 €	6 087 €	14 202 €	2
Kokku 2021:	137 105 €	47 279 €	338 373 €1 586.5%
2020 Q4	4 002 €	4 339 €	0 €100.0%	3
2020 Q3	4 752 €	638 €	12 064 €50.8%	2
2020 Q2	2 758 €	0 €	8 000 €	-
2020 Q1	0 €	0 €	0 €	0
Kokku 2020:	11 513 €	4 977 €	20 064 €
2019 Q4	0 €	0 €	0 €	0
2019 Q3	0 €	0 €	0 €	0
2019 Q2	0 €	0 €	0 €	0
2019 Q1	0 €	0 €	0 €	0
Kokku 2019:	0 €	0 €	0 €
2018 Q4	0 €	0 €	0 €	0
2018 Q3	0 €	0 €	0 €	0
2018 Q2	0 €	0 €	0 €	0
2018 Q1	0 €	0 €	0 €	0
Kokku 2018:	0 €	0 €	0 €
2017 Q3	0 €	0 €	0 €	0
2017 Q2	0 €	0 €	0 €	0
2017 Q1	0 €	0 €	0 €	0
Kokku 2017:	0 €	0 €	0 €
2016 Q4	0 €	0 €	0 €100.0%	1
2016 Q3	655 €	309 €	1 464 €60.6%	1
2016 Q2	791 €	784 €	3 718 €54.9%	1
2016 Q1	478 €	506 €	2 401 €	1
Kokku 2016:	1 924 €	1 599 €	7 583 €
2015 Q4	764 €	833 €	0 €	1
2015 Q3	0 €	0 €	0 €	0
Kokku 2015:	764 €	833 €	0 €

Revenue by industry

	2023	2024	2025
Other training n.e.c.	432 193 €	230 967 €	447 567 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kerli Kivisild	49209XXXXXX	15.09.1992 (33)	Board member	02.04.2024	-
Katrin Kivisild	47102XXXXXX	22.02.1971 (55)	Board member	28.09.2015	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Kerli Kivisild	49209XXXXXX	15.09.1992 (33)	Shareholder	1 250,00 EUR	50	Sole ownership	02.04.2024	-
Katrin Kivisild	47102XXXXXX	22.02.1971 (55)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Carmen Kivisild	49108XXXXXX	08.08.1991 (34)	Founder	27.09.2015	-
Katrin Kivisild	47102XXXXXX	22.02.1971 (55)	Founder	27.09.2015	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kerli Kivisild	49209XXXXXX	15.09.1992 (33)	Member of higher governing body (board or supervisory board)	11.07.2025	-
Katrin Kivisild	47102XXXXXX	22.02.1971 (55)	Direct holding	22.10.2018	-

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

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

133 096 €

Monthly average

44 365 €

Per employee

4 929 €

Equity ratio

1 774,61%

Labour taxes

Turnover ratio

14,93%

Tax ratio

34,78%

Monthly average

6 626 €

Per employee

883 €

State taxes

Monthly average

19 048 €

Turnover ratio

42,93%

Estimated salary

Gross salary

1 729 €

Net salary

1 431 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	153 204 €259.3%	42 644 €26.8%	58 293 €67.1%	177 261 €0.2%	176 963 €651.0%	23 565 €211.8%	7 558 €
Non-current assets	21 847 €12.6%	24 987 €3.5%	25 897 €1.5%	26 301 €65.9%	15 849 €27.1%	12 471 €30.2%	9 576 €
Total assets	175 051 €158.8%	67 631 €19.7%	84 190 €58.6%	203 562 €5.6%	192 812 €435.1%	36 036 €110.3%	17 134 €
Short-term liabilities	24 688 €174.6%	8 990 €34.5%	13 728 €55.7%	30 995 €69.1%	18 328 €44.8%	12 658 €8 751.7%	143 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	24 688 €174.6%	8 990 €34.5%	13 728 €55.7%	30 995 €69.1%	18 328 €44.8%	12 658 €8 751.7%	143 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	-258 €100.7%	37 400 €23.9%	30 185 €13.7%	34 984 €756.6%	4 084 €115.1%	1 899 €256.7%	-1 212 €
Net profit	148 121 €690.4%	18 741 €50.4%	37 777 €72.0%	135 083 €19.5%	167 900 €784.7%	18 979 €20.9%	15 703 €
Equity	150 363 €156.4%	58 641 €16.8%	70 462 €59.2%	172 567 €1.1%	174 484 €646.4%	23 378 €37.6%	16 991 €
Turnover	447 567 €93.8%	230 967 €46.6%	432 193 €13.9%	502 166 €65.3%	303 810 €677.7%	39 064 €100.9%	19 445 €
Profit margin	33.09%307.9%	8.11%7.2%	8.74%67.5%	26.90%51.3%	55.26%13.8%	48.58%39.8%	80.76%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	JU MOP	LL ZAN	DTW WRP	173 578	23 346
Liquidity
Current ratio	R.E	O.Z	W.W	9.7	1.9
Quick ratio	Q.J	O.Y	J.L	9.7	1.9
Cash ratio	R.E	J.I	U.T	8.4	1.6
Efficiency
Days sales outstanding (dso)	KW.O	CJ.Z	VI.H	18.6	68.4
Asset turnover	R.J	X.F	D.L	2.7	1.5
Structure
Debt ratio	F.A	W.K	V.H	0.1	0.4
Profitability
Operating margin	MO.R%	PO.Y%	PB.Z%	56.5%	56.6%
Net profit margin	Q.F%	K.V%	PL.P%	55.3%	48.6%
Return on assets (roa)	IT.O%	PI.Z%	JH.Q%	146.7%	71.4%
Return on equity (roe)	XY.T%	VT.N%	MK.F%	96.2%	81.2%

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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 50015848 / 9	02.04.2024	Entry - Amendment entry		Entered into force (02.04.2024)
Ä 50015848 / 8	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 50015848 / 7	15.07.2022	Entry - Amendment entry		Entered into force (15.07.2022)
Ä 50015848 / M3	14.07.2022	Order to remedy deficiencies - Amendment entry	13.08.2022	Deficiencies remedied (15.07.2022)
Ä 50015848 / M2	06.04.2021	Order refunding the fee (NAP)		Entered into force (06.04.2021)

1 - 5 / 12 rows

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

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
30.04.2026	Rakvere Linnavalitsus	2 280.00 € Received	OPERATING EXPENSES Pre-primary education
29.04.2026	Eesti Töötukassa	2 280.00 € Received	OPERATING EXPENSES Social protection of the unemployed
28.04.2026	Eesti Töötukassa	2 280.00 € Received	OPERATING EXPENSES Social protection of the unemployed
27.04.2026	Tallinna Ülikool	3 472.00 € Received	OPERATING EXPENSES R&D in education
27.04.2026	Eesti Töötukassa	2 280.00 € Received	OPERATING EXPENSES Social protection of the unemployed

1 - 5 / 846 rows

.ee domains

Domain	Status	Registered	Expires	End
miloepood.ee	Active	26.01.2026	27.01.2027	-
practicegate.ee	Active	11.01.2020	12.01.2027	-

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