Osaühing Advokaadibüroo Sirje MustRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 53 800 € | 8 | 19 219 € |
| Q2 2026 | 94 394 € | 7 | 27 209 € |
| Q1 2026 | 96 684 € | 8 | 28 570 € |
| Q4 2025 | 88 876 € | 8 | 25 560 € |
| Q3 2025 | 93 348 € | 8 | 32 677 € |
| Q2 2025 | 95 177 € | 8 | 24 960 € |
| Q1 2025 | 81 617 € | 9 | 27 315 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 15 205 € (82% of distributable profit).
Previous year's retained earnings + previous year's profit − current retained earnings.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 88 921 | 112 650 | 105 163 | 106 024 | 36 414 | 61 441 | 70 830 |
| Total non-current assets | 8940 | 0 | — | 16 187 | 11 562 | 6937 | 2312 |
| Total assets | 97 861 | 112 650 | 105 163 | 122 211 | 47 976 | 68 378 | 73 142 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 34 061 | 38 275 | 34 938 | 53 450 | 23 997 | 45 680 | 53 479 |
| Non-current liabilities | — | — | — | — | — | — | — |
| Total liabilities | 34 061 | 38 275 | 34 938 | 53 450 | 23 997 | 45 680 | 53 479 |
| Share capital | 3835 | 3835 | 3835 | 3835 | 3835 | 3835 | 3835 |
| Retained earnings of previous periods | 36 143 | 33 617 | 43 036 | 42 286 | 36 660 | 4829 | 3275 |
| Profit for the year | 23 439 | 36 540 | 22 971 | 22 257 | −16 899 | 13 651 | 12 170 |
| Reserves and other equity | 383 | 383 | 383 | 383 | 383 | 383 | 383 |
| Total equity | 63 800 | 74 375 | 70 225 | 68 761 | 23 979 | 22 698 | 19 663 |
| Income statement | |||||||
| Sales revenue | 229 547 | 300 914 | 269 179 | 289 180 | 196 389 | 262 909 | 362 929 |
| Operating profit | 28 933 | 41 319 | 27 338 | 26 525 | −13 090 | 16 532 | 16 710 |
| EBITDA | 31 913 | 41 319 | — | 28 838 | −8465 | 21 157 | 21 335 |
| Profit before income tax | 28 939 | 41 325 | 27 497 | 26 532 | −13 087 | 16 532 | 16 401 |
| Profit for the reporting year | 23 439 | 36 540 | 22 971 | 22 257 | −16 899 | 13 651 | 12 170 |
| Labour costs | 113 796 | 174 541 | 167 249 | 209 524 | 141 531 | 189 359 | 258 183 |
| Depreciation of non-current assets | 2980 | 0 | — | 2313 | 4625 | 4625 | 4625 |
| Other indicators | |||||||
| Employees | 7 | 7 | 6 | 6 | 5 | 5 | 6 |
| Calculated dividend | — | 25 965 | 27 121 | 23 721 | 27 883 | 14 932 | 15 205 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
Summary: Osaühing Advokaadibüroo Sirje Must
Overview
Osaühing Advokaadibüroo Sirje Must (registry code 10134581) is a private limited company (OÜ). The company was entered in the Commercial Register in 1996 and has been registered for 30 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is activities of attorneys and law offices (EMTAK 69101). The company is registered for VAT (VAT number EE100033388).
Financial results
Revenue in financial year 2025 was 362 929 €, up 38,0% on the previous year (262 909 €). From 2019 to 2025, revenue grew by an average of 7,9% per year. This is the company's highest revenue among the published years (2019–2025). Net profit for financial year 2025 was 12 170 € (3,4% of revenue). The company was profitable in 6 of the 7 published financial years. In financial year 2025 the company had 6 employees (5 a year earlier). Revenue per employee was 60 488 €. At the end of financial year 2025, total assets were 73 142 € and equity 19 663 € (26,9% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 53 800 €, down 42,4% on the same quarter a year earlier. The company had 8 employees in that quarter. Labour taxes paid in the quarter: 19 219 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1580 € per month.
Management and owners
The management board has 2 members. According to the register, the company has 2 owners. The largest stake (98%) is held by a private individual.
Data sources and freshness
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 01.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.