Advokaadibüroo Turnstone OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	23.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	07.08.2025	Valid	PDF
2024	01.01.2024 – 31.12.2024	19.06.2025	Expired	PDF
2023	01.01.2023 – 31.12.2023	25.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	28.06.2023	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	03.04.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	27.11.2019	Valid	PDF
2018	01.01.2018 – 31.12.2018	27.06.2019	Expired	PDF
2017	24.01.2017 – 31.12.2017	27.11.2019	Valid	PDF
2017	24.01.2017 – 31.12.2017	28.06.2018	Expired	PDF

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No unsubmitted declarations as of 28.10.2026.

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Tax debt Reports Declarations Court decisions8 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations16 Public transactions36 Grants–State aid1 Public procurement1 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	17 520 €	6 190 €	31 866 €−19,5%	2
2026 Q2	11 827 €	5 154 €	39 603 €−18,1%	2
2026 Q1	12 797 €	4 094 €	48 350 €+17,0%	2
Total 2026:	42 144 €	15 438 €	119 819 €
2025 Q4	8 526 €	4 678 €	41 329 €+26,7%	2
2025 Q3	18 904 €	15 777 €	32 611 €−45,2%	2
2025 Q2	27 086 €	19 011 €	59 487 €+13,3%	4
2025 Q1	24 080 €	18 886 €	52 503 €−56,2%	4
Total 2025:	78 596 €	58 352 €	185 930 €
2024 Q4	31 353 €	15 402 €	119 734 €+46,3%	4
2024 Q3	20 906 €	17 832 €	81 859 €+4,6%	4
2024 Q2	24 141 €	18 623 €	78 263 €+15,4%	3
2024 Q1	25 965 €	19 421 €	67 823 €−22,1%	4
Total 2024:	102 365 €	71 278 €	347 679 €
2023 Q4	32 677 €	20 138 €	87 010 €+35,5%	4
2023 Q3	27 512 €	19 017 €	64 203 €−28,7%	4
2023 Q2	25 833 €	19 521 €	90 063 €+9,4%	4
2023 Q1	34 381 €	21 075 €	82 323 €+100,0%	4
Total 2023:	120 403 €	79 751 €	323 599 €
2022 Q4	24 115 €	18 274 €	41 166 €−37,1%	5
2022 Q3	35 179 €	24 736 €	65 434 €+51,4%	5
2022 Q2	24 114 €	18 722 €	43 232 €−64,6%	5
2022 Q1	36 902 €	19 392 €	121 967 €−25,2%	4
Total 2022:	120 310 €	81 124 €	271 799 €
2021 Q4	33 917,20 €	16 484,74 €	163 083,27 €+76,3%	5
2021 Q3	30 408,85 €	18 886,92 €	92 512,40 €+19,7%	5
2021 Q2	29 134,61 €	17 981,38 €	77 278,94 €−29,1%	5
2021 Q1	36 083,16 €	16 543,43 €	108 996,77 €−2,2%	7
Total 2021:	129 543,82 €	69 896,47 €	441 871,38 €
2020 Q4	38 201,61 €	19 334,73 €	111 486,95 €+94,8%	7
2020 Q3	29 305,40 €	21 593,04 €	57 232,75 €+33,4%	7
2020 Q2	13 889,80 €	10 764,36 €	42 904,06 €−54,1%	6
2020 Q1	26 623 €	19 262 €	93 502 €+20,6%	8
Total 2020:	108 019,81 €	70 954,13 €	305 125,76 €
2019 Q4	27 537 €	18 548 €	77 537 €−17,7%	8
2019 Q3	33 842 €	19 714 €	94 157 €+22,9%	8
2019 Q2	27 909 €	18 264 €	76 630 €+9,3%	8
2019 Q1	34 131 €	16 394 €	70 089 €+4,6%	8
Total 2019:	123 419 €	72 920 €	318 413 €
2018 Q4	24 068 €	14 333 €	67 014 €−9,4%	8
2018 Q3	24 933 €	13 826 €	73 944 €+10,6%	7
2018 Q2	28 126 €	20 025 €	66 844 €−29,7%	7
2018 Q1	34 655 €	22 154 €	95 105 €−3,8%	5
Total 2018:	111 782 €	70 338 €	302 907 €
2017 Q4	34 001 €	20 790 €	98 833 €+46,2%	11
2017 Q3	30 012 €	21 415 €	67 593 €−33,5%	11
2017 Q2	33 719 €	19 909 €	101 672 €+107%	10
2017 Q1	13 794 €	7 202 €	49 165 €	10
Total 2017:	111 526 €	69 316 €	317 263 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	303 212 €	340 980 €	187 171 €

Tax debts

No tax debt found

No tax debt as of 28.10.2026

Representatives

	Personal ID code
Kalev Pihlak	38806XXXXXX	10.06.1988 (38)	Board member	16.01.2025	-
Monica Pihlak	46104XXXXXX	03.04.1961 (65)	Board member	24.01.2017	-

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Shareholders

	Personal ID code
Kalev Pihlak	38806XXXXXX	10.06.1988 (38)	Shareholder	2 250 EUR	90,00%	Sole ownership	15.06.2026	-
Monica Pihlak	46104XXXXXX	03.04.1961 (65)	Shareholder	250 EUR	10,00%	Sole ownership	15.06.2026	-

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Ultimate beneficial owners

	Personal ID code
Kalev Pihlak	38806XXXXXX	10.06.1988 (38)	Direct holding	01.05.2021	-
Monica Pihlak	46104XXXXXX	03.04.1961 (65)	Direct holding	18.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q3

Turnover

Amount: 31 866 €
Monthly average: 10 622 €
Per employee: 5 311 €
Equity ratio: 424,88%

Labour taxes

Turnover ratio: 19,43%
Tax ratio: 35,33%
Monthly average: 2 063 €
Per employee: 1 032 €

State taxes

Monthly average: 5 840 €
Turnover ratio: 54,98%

Estimated salary

Gross salary: 1 952 €
Net salary: 1 622 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	190 951 €+0,8%	189 493 €−25,6%	254 545 €−2,6%	261 320 €+12,1%	233 105 €+4,1%	224 010 €+63,1%	137 351 €
Non-current assets	25 627 €−9,5%	28 320 €−3,3%	29 283 €+499%	4 892 €−13,8%	5 674 €−16,6%	6 802 €−14,2%	7 930 €
Total assets	216 578 €−0,6%	217 813 €−23,3%	283 828 €+6,6%	266 212 €+11,5%	238 779 €+3,5%	230 812 €+58,9%	145 281 €
Short-term liabilities	86 914 €+49,5%	58 145 €−18,2%	71 055 €+6,2%	66 886 €+17,2%	57 047 €−19,1%	70 490 €+27,4%	55 337 €
Long-term liabilities	7 360 €−71,6%	25 960 €	25 960 €	25 960 €+60,0%	16 225 €+150%	6 490 €	-
Total liabilities	94 274 €+12,1%	84 105 €−13,3%	97 015 €+4,5%	92 846 €+26,7%	73 272 €−4,8%	76 980 €+39,1%	55 337 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	99 124 €−38,7%	161 813 €+9,1%	148 366 €+5,6%	140 507 €+9,1%	128 832 €+98,4%	64 944 €+114%	30 317 €
Net profit	-1 570 €+97,0%	-52 855 €−493%	13 447 €+71,1%	7 859 €−32,7%	11 675 €−81,7%	63 888 €+84,5%	34 627 €
Equity	122 304 €−8,5%	133 708 €−28,4%	186 813 €+7,8%	173 366 €+4,7%	165 507 €+7,6%	153 832 €+71,0%	89 944 €
Turnover	187 171 €−45,1%	340 980 €+12,5%	303 212 €−4,7%	318 132 €−11,0%	357 493 €+4,1%	343 425 €−5,3%	362 696 €
Profit margin	-0,8%	-15,5%	4,4%	2,5%	3,3%	18,6%	9,5%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	8 637 €	12 800 €
Liquidity
Current ratio	3,9	4,1
Quick ratio	3,9	4,1
Cash ratio	0,8	1,2
Efficiency
Days sales outstanding (dso)	215,5	170,2
Asset turnover	1,3	1,5
Structure
Debt ratio	0,3	0,3
Profitability
Operating margin	2,5%	3,3%
Net profit margin	2,5%	3,3%
Return on assets (roa)	3,1%	5,0%
Return on equity (roe)	4,5%	7,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50049699 / 15	15.06.2026	Entry – Amendment entry	-	Entered into force15.06.2026
Ä 50049699 / 14	02.06.2026	Entry – Amendment entry	-	Entered into force02.06.2026
Ä 50049699 / M1	14.04.2026	Directive order – Change of shareholders	24.04.2026	Deficiencies remedied14.04.2026
Ä 50049699 / 13	14.04.2026	Entry – Amendment entry	-	Entered into force14.04.2026
Ä 50049699 / 12	14.01.2026	Entry – Amendment entry	-	Entered into force14.01.2026

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


2-23-143927/42	Kohtu I astme menetlus	Court rulingCompromise ruling	Law of obligations	Toomas Ventsli	ECLI:EE:HMK:2025:2.23.143927.8140	10.06.2025	Open
2-23-142654/5	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Moonika Tähtväli	ECLI:EE:HMK:2024:2.23.142654.4597	20.02.2024	Open
2-20-7641/17	Kohtu I astme menetlus	Court ruling	Law of obligations	Leanika Tamm	ECLI:EE:PMK:2021:2.20.7641.17293	10.09.2021	Open
2-21-107523/5	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Moonika Tähtväli	ECLI:EE:HMK:2021:2.21.107523.27458	28.06.2021	Open
2-19-1590/99	Kohtu I astme menetlus	Court judgment	Law of obligations	Marget Henriksen	ECLI:EE:HMK:2021:2.19.1590.27688	18.05.2021	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


27.05.2024	Eesti Advokatuur	1 644,72 €Received	SHORT-TERM LIABILITIESCourt
23.04.2024	Eesti Advokatuur	3 198,84 €Received	SHORT-TERM LIABILITIESCourt
18.03.2024	Eesti Advokatuur	2 612,02 €Received	SHORT-TERM LIABILITIESCourt
12.01.2024	Haridus- ja Noorteamet	265,20 €Received	OPERATING EXPENSESOther education, incl. education administration
10.01.2024	Eesti Advokatuur	1 029,60 €Received	SHORT-TERM LIABILITIESCourt

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


06.12.2019	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 15467	Koolitus VTA › Koolitus VTAGrant	2 363 €	15467/1904845

Public procurement contracts


23.07.2019End 31.12.2019	Reference number 211489 · LISA 2 Hankelepingu projekt	Eesti Väikesadamate ArenduskeskusContracting authority	3 000 €	Completed

.ee domains


turnstone.ee	Active	13.01.2017	14.01.2027

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.