What If OÜ

Legal form:: Private limited company
Registry code:: 14414389
VAT no.:: EE102215463
Fiscal-year period:: 01.01 - 31.12
Established:: 24.01.2018 (8 y)
Former business names:: Maison Studio OÜ
Capital:: 2 500 EUR
Address:: Rotermanni tn 2, Kesklinna linnaosa, Tallinn, Harju maakond, 10111
Status:: Registered

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Contacts

Email:: info@whatif.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Activities of head offices and management consultancy activities
70201 – Business and other management consultancy

Industry TOPNo. 108 of 4882 companies

108.What If OÜ1.3M €

Main activity 70201 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE102215463	01.01.2020	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	28.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	16.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	07.04.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.01.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	24.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	26.06.2020	Valid	PDF
2019	01.01.2019 – 31.12.2019	22.01.2020	Expired	PDF
2018	24.01.2018 – 31.12.2018	17.03.2019	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations9 Public transactions33 Grants–State aid7 Public procurement–Holdings in companies4 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	50 876 €	27 336 €	318 157 €	3
2026 Q2	45 716 €	40 218 €	318 110 €−1,5%	7
2026 Q1	56 928 €	43 423 €	322 851 €−6,8%	7
Total 2026:	153 520 €	110 977 €	959 118 €
2025 Q4	31 371 €	38 008 €	346 485 €−47,8%	7
2025 Q3	57 834 €	38 892 €	663 146 €+69,6%	8
2025 Q2	44 119 €	14 625 €	391 103 €+42,5%	3
2025 Q1	35 304 €	10 801 €	274 421 €−41,7%	4
Total 2025:	168 628 €	102 326 €	1,68 M €
2024 Q4	36 719 €	6 944 €	470 828 €+167%	2
2024 Q3	12 070 €	5 783 €	176 504 €−44,8%	2
2024 Q2	14 707 €	7 161 €	319 601 €−25,2%	4
2024 Q1	51 404 €	10 341 €	427 420 €+27,7%	4
Total 2024:	114 900 €	30 229 €	1,39 M €
2023 Q4	43 843 €	18 703 €	334 753 €+302%	3
2023 Q3	9 322 €	5 612 €	83 302 €−60,3%	1
2023 Q2	9 987 €	3 058 €	210 040 €−42,7%	1
2023 Q1	30 019 €	9 840 €	366 734 €+52,1%	1
Total 2023:	93 171 €	37 213 €	994 829 €
2022 Q4	26 773 €	17 465 €	241 115 €+8,7%	4
2022 Q3	31 621 €	17 724 €	221 739 €+89,0%	2
2022 Q2	27 435 €	15 551 €	117 298 €−13,8%	2
2022 Q1	18 007 €	5 404 €	136 024 €+0,7%	2
Total 2022:	103 836 €	56 144 €	716 176 €
2021 Q4	15 669,14 €	1 791,95 €	135 111 €+341%	1
2021 Q3	1 993,93 €	982,80 €	30 619,33 €+7,2%	-
2021 Q2	2 503,20 €	982,80 €	28 556 €−10,2%	-
2021 Q1	6 338,95 €	1 643,24 €	31 789,36 €−3,7%	1
Total 2021:	26 505,22 €	5 400,79 €	226 075,69 €
2020 Q4	5 763,59 €	3 276 €	33 025 €+33,6%	1
2020 Q3	5 491,93 €	4 914 €	24 713,85 €−17,4%	1
2020 Q2	7 853,64 €	4 914 €	29 925 €+71,0%	1
2020 Q1	3 481 €	1 638 €	17 500 €	1
Total 2020:	22 590,16 €	14 742 €	105 163,85 €
2019 Q4	515 €	0 €	0 €	0
Total 2019:	515 €	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
Total 2018:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Business and other management consultancy		1 322 202 €	1 785 866 €
Business consultancy and other management advice	1 066 285 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Maria Freimann	49102XXXXXX	02.02.1991 (35)	Board member	28.02.2022	-
Juhan Kangilaski	39010XXXXXX	18.10.1990 (36)	Board member	24.01.2018	-

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Shareholders

	Personal ID code
Maria Freimann	49102XXXXXX	02.02.1991 (35)	Shareholder	1 250 EUR	50,00%	Sole ownership	01.09.2023	-
Juhan Kangilaski	39010XXXXXX	18.10.1990 (36)	Shareholder	1 250 EUR	50,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Juhan Kangilaski	39010XXXXXX	18.10.1990 (36)	Founder	20.01.2018	-

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Ultimate beneficial owners

	Personal ID code
Maria Freimann	49102XXXXXX	02.02.1991 (35)	Direct holding	02.08.2022	-
Juhan Kangilaski	39010XXXXXX	18.10.1990 (36)	Direct holding	10.10.2018	-

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Holdings in companies


WHAT IF real estate OÜ	16.09.2024	Shareholder	70 EUR	100,00%	Sole ownership	16.09.2024	-
WHAT IF technologies OÜ	17.09.2024	Shareholder	70 EUR	100,00%	Sole ownership	17.09.2024	-
WHAT IF projects OÜ	08.01.2026	Shareholder	100 EUR	100,00%	Sole ownership	08.01.2026	-
WHAT IF spaces OÜ	27.10.2022	Shareholder	210,50 EUR	5,82%	Sole ownership	27.07.2026	-

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2026 Q3

Turnover

Amount: 318 157 €
Monthly average: 106 052 €
Per employee: 35 351 €
Equity ratio: 4 242,09%

Labour taxes

Turnover ratio: 8,59%
Tax ratio: 53,73%
Monthly average: 9 112 €
Per employee: 1 822 €

State taxes

Monthly average: 16 959 €
Turnover ratio: 15,99%

Estimated salary

Gross salary: 3 301 €
Net salary: 2 636 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	202 466 €−2,2%	207 002 €−18,9%	255 248 €+147%	103 220 €+118%	47 455 €+49,7%	31 694 €+44,7%	21 902 €
Non-current assets	239 342 €+146%	97 330 €+156%	38 056 €+61,0%	23 638 €−20,0%	29 532 €−12,6%	33 792 €+1 172%	2 656 €
Total assets	441 808 €+45,2%	304 332 €+3,8%	293 304 €+131%	126 858 €+64,8%	76 987 €+17,6%	65 486 €+167%	24 558 €
Short-term liabilities	369 113 €+78,3%	206 985 €+60,5%	128 941 €+18,1%	109 214 €+276%	29 067 €+678%	3 737 €	-
Long-term liabilities	34 195 €−23,0%	44 430 €+45,5%	30 543 €+18,9%	-	25 682 €−13,4%	29 643 €+1 334%	2 067 €
Total liabilities	403 308 €+60,4%	251 415 €+57,6%	159 484 €+46,0%	109 214 €+99,5%	54 749 €+64,0%	33 380 €+1 515%	2 067 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-	44 457 €+918%	-	-	-	4 368 €+74,7%	2 500 €
Net profit	36 000 €+504%	5 960 €−95,5%	131 320 €+767%	15 144 €−23,3%	19 738 €−21,8%	25 238 €+26,2%	19 991 €
Equity	38 500 €−27,2%	52 917 €−60,5%	133 820 €+658%	17 644 €−20,7%	22 238 €−30,7%	32 106 €+42,8%	22 491 €
Turnover	1 785 866 €+35,1%	1 322 202 €+24,0%	1 066 285 €+31,8%	808 918 €+234%	242 122 €+113%	113 448 €+198%	38 020 €
Profit margin	2,0%	0,5%	12,3%	1,9%	8,2%	22,2%	52,6%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	28 524 €	31 910 €
Liquidity
Current ratio	0,9	1,6
Quick ratio	0,9	1,6
Cash ratio	0,1	1,6
Efficiency
Days sales outstanding (dso)	20,5	2,1
Asset turnover	7,9	3,4
Structure
Debt ratio	0,9	0,7
Profitability
Operating margin	2,5%	11,4%
Net profit margin	1,9%	8,2%
Return on assets (roa)	14,9%	27,7%
Return on equity (roe)	85,8%	88,8%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50085859 / 8	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 50085859 / 7	18.07.2022	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force18.07.2022
Ä 50085859 / 6	28.02.2022	Entry – Amendment entry	-	Entered into force28.02.2022
Ä 50085859 / 5	08.12.2021	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force08.12.2021
Ä 50085859 / 4	22.06.2018	Entry – Amendment entry	-	Entered into force22.06.2018

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


26.05.2026	Eesti Kunstiakadeemia	1 364 €Received	OPERATING EXPENSESTertiary education
25.05.2026	Majandus- ja Kommunikatsiooniministeerium	42 460,76 €Received	OTHER GRANTSR&D in general economic, trade and labour policy
12.05.2026	OÜ Laagri Haridus- ja Spordikeskus	432 €Received	OPERATING EXPENSESBasic and general secondary education
12.05.2026	OÜ Laagri Haridus- ja Spordikeskus	1 800 €Received	NON-CURRENT ASSETSBasic and general secondary education
26.04.2026	OÜ Laagri Haridus- ja Spordikeskus	2 232 €Received	NON-CURRENT ASSETSBasic and general secondary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


03.07.2025	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 241663	EK grupierandi määrus 651/2014 Teadus- ja arendustegevuseks ning innovatsiooniks antav abi (artiklid 25-30) › Teadus- ja arendusprojektidele antav abi (artikkel 25 lõike 2 punkt b) - rakendusuuringudGrant	129 162,60 €	241663/2500040
03.07.2025	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 241663	EK grupierandi määrus 651/2014 Teadus- ja arendustegevuseks ning innovatsiooniks antav abi (artiklid 25-30) › VKEdele antav innovatsiooniabi (artikkel 28)Grant	1 500 €	241663/2500040
01.01.2023	Sihtasutus Tallinna EttevõtlusinkubaatoridAid measure 241633	Teadmiste ja oskuste arendamine VTA › Muu VTAOther	533,18 €	241633/2400017
04.11.2022	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 14295	Muu › MuuGuarantee	46 €	14295/2200172
30.06.2022	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 15434	Regionaalareng (VTA) › MuuGrant	199 €	15434/2200532

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

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.