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Dictum OÜ

Legal form:

Private limited company

Registry code:

14039891

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

28.04.2016 (10)

Capital:

2 500 EUR

Address:

Tähe tn 37-1, Tartu linn, Tartu linn, Tartu maakond, 50103

Status:

Registered

Contacts

Email:

ruta.rannu@mail.ee

Phone:

+372 53986153

Industries

ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Event catering, contract catering and other food service
56211 - Event catering
ARTS, SPORTS AND RECREATION
Artistic creation and performing arts
Support activities to artistic creation and performing arts
9039 - Other support activities to art and performing arts

VAT liability

No VAT obligation history found

Company has not been issued any VAT ID number

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	27.03.2026	Valid
2024	01.01.2024 - 31.12.2024	12.02.2025	Valid
2023	01.01.2023 - 31.12.2023	21.02.2024	Valid
2022	01.01.2022 - 31.12.2022	21.03.2023	Valid
2021	01.01.2021 - 31.12.2021	14.03.2022	Valid
2020	01.01.2020 - 31.12.2020	25.02.2021	Valid
2019	01.01.2019 - 31.12.2019	25.03.2020	Valid
2018	01.01.2018 - 31.12.2018	06.06.2019	Valid
2017	01.01.2017 - 31.12.2017	12.07.2018	Valid
2016	28.04.2016 - 31.12.2016	12.07.2018	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 08.09.2026.

???

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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Tax data

	State taxes	Employees
2026 Q1	67 €	-
Kokku 2026:	67 €
2025 Q1	45 €	-
Kokku 2025:	45 €
2024 Q2	25 €	-
Kokku 2024:	25 €
2023 Q1	20 €	-
Kokku 2023:	20 €
2022 Q1	20 €	-
Kokku 2022:	20 €
2020 Q1	0 €	0
Kokku 2020:	0 €
2019 Q4	0 €	0
2019 Q3	0 €	0
2019 Q2	0 €	0
2019 Q1	0 €	0
Kokku 2019:	0 €
2018 Q4	0 €	0
2018 Q3	0 €	0
2018 Q2	0 €	0
2018 Q1	0 €	0
Kokku 2018:	0 €
2017 Q4	0 €	0
2017 Q3	0 €	0
2017 Q2	0 €	0
2017 Q1	0 €	0
Kokku 2017:	0 €
2016 Q4	0 €	0
2016 Q3	0 €	0
2016 Q2	0 €	0
Kokku 2016:	0 €

Revenue by industry

	2023	2024	2025
Other support activities to art and performing arts		7 087 €	8 309 €
Event catering			854 €
Renting and operating of own or leased real estate	8 172 €	4 203 €
Support activities to performing arts	6 976 €

Tax debts

No tax debt found

No tax debt as of 08.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Ruta Rannu	47609XXXXXX	13.09.1976 (49)	Board member	28.04.2016	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Ruta Rannu	47609XXXXXX	13.09.1976 (49)	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023	-

1 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
Ruta Rannu	47609XXXXXX	13.09.1976 (49)	Founder	15.04.2016	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Ruta Rannu	47609XXXXXX	13.09.1976 (49)	Direct holding	08.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

22 €

Turnover ratio

0,00%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	14 218 €18.9%	17 538 €4.7%	16 758 €46.6%	11 428 €128.9%	4 992 €90.3%	51 320 €29.6%	39 610 €
Non-current assets	112 683 €6.6%	120 585 €4.0%	125 667 €5.5%	132 917 €5.2%	140 167 €	-	-
Total assets	126 901 €8.1%	138 123 €3.0%	142 425 €1.3%	144 345 €0.6%	145 159 €182.9%	51 320 €29.6%	39 610 €
Short-term liabilities	75 308 €7.4%	81 287 €90.5%	42 666 €3.1%	41 382 €2.4%	40 416 €	-	-
Long-term liabilities	-	-	41 446 €11.6%	46 880 €10.0%	52 077 €	-	-
Total liabilities	75 308 €7.4%	81 287 €3.4%	84 112 €4.7%	88 262 €4.6%	92 493 €	-	-
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	54 336 €2.6%	55 813 €4.2%	53 583 €6.8%	50 166 €2.8%	48 819 €31.5%	37 111 €43.1%	25 933 €
Net profit	-5 243 €255.0%	-1 477 €166.2%	2 230 €34.7%	3 417 €153.7%	1 347 €88.5%	11 709 €4.8%	11 177 €
Equity	51 593 €9.2%	56 836 €2.5%	58 313 €4.0%	56 083 €6.5%	52 666 €2.6%	51 320 €29.6%	39 610 €
Turnover	9 163 €18.8%	11 290 €25.5%	15 148 €0.5%	15 069 €28.5%	11 729 €3.2%	12 120 €2.6%	11 818 €
Profit margin	-57.22%337.4%	-13.08%188.9%	14.72%35.1%	22.68%97.4%	11.48%88.1%	96.61%2.1%	94.58%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	X AUY	AF UBY	RC QSN	13 263	7 591
Liquidity
Current ratio	T.Z	J.D	O.K	0.3	0.1
Quick ratio	Y.V	O.D	Y.T	0.3	0.1
Cash ratio	K.O	T.Y	I.T	0.0	0.0
Efficiency
Days sales outstanding (dso)	-	FD.S	XHF.H	-	-
Asset turnover	L.V	E.K	V.C	0.1	0.1
Structure
Debt ratio	A.I	J.S	S.P	0.6	0.6
Profitability
Operating margin	-OL.V%	HE.K%	TB.A%	39.9%	23.5%
Net profit margin	-IX.E%	-IJ.X%	ZU.K%	22.7%	11.5%
Return on assets (roa)	-W.O%	-Z.C%	E.P%	2.4%	1.4%
Return on equity (roe)	-ML.Q%	-H.B%	K.F%	6.1%	2.6%

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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 50028369 / 6	13.09.2023	Entry - Amendment entry		Entered into force (13.09.2023)
Ä 50028369 / 5	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 50028369 / M2	09.04.2018	Warning for deletion from register – annual report not filed	09.10.2018	Deficiencies remedied (12.07.2018)
Ä 50028369 / 4	19.01.2018	Entry - Amendment entry		Entered into force (19.01.2018)
Ä 50028369 / 3	19.12.2017	Entry - Amendment entry		Entered into force (19.12.2017)

1 - 5 / 8 rows

Real estate

Address	Area	Purpose
Tähe tn 37 // 39 // 41, Tartu linn, Tartu linn, Tartu maakond	1554 m²	Residential land 100%

1 - 1 / 1 rows

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
31.12.2025	sihtasutus Tartu Ülikooli Kliinikum	447.00 € Received	PERSONNEL EXPENSES General hospital services
20.11.2025	Elva Vallavalitsus	299.00 € Received	OPERATING EXPENSES Folk culture
13.10.2025	Eesti Kultuurkapital	178.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration
03.01.2023	Sihtasutus Tartu Keskkonnahariduse Keskus	329.20 € Received	OPERATING EXPENSES Youth hobby education and activities
19.05.2021	sihtasutus Tartu Kultuurkapital	400.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration

Dictum OÜ

Contacts

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VAT liability

No VAT obligation history found

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Credit rating

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Representatives

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Ultimate beneficial owners

Holdings in companies

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Aggregate data

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Licences & notices

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Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

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Public transactions

Public transactions

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Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found