ETENRU

Osaühing Advokaadibüroo Sirje Must

Compare
RegisteredTartu County
Registry code
10134581
VAT number
EE100033388
Address
Tartu maakond, Tartu linn, Tartu linn, Õpetaja tn 9, 51003
Registered
06.10.1996 · 30 yrs
Activity
Legal activities 69101
Capital
3 835 €
Email
b•••@s•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.sirjemust.ee from email
Business Register 09.10.2026
Sales revenue363 k €+38%2025 annual report
Profit12 170 €2025 annual report
Employees7Tax Board 2026 Q2
Average gross salary2 541 €estimate, Tax Board 2026 Q2
Labour taxes per quarter27 209 €Tax Board 2026 Q2
Cash63 498 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months373 k €+13%Tax Board, last 4 quarters
State taxes 12 months184 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 94 394 €
55 k100 k82 k95 k93 k89 k97 k94 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
69 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 09.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 13% vs a year earlier
Email right away on tax debt, bankruptcy or board change
💶 Owes you money? Add a debt notice🔎 Find similar companies
Add the rating badge to your website

The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Marina Kelpman1 companyno tax debtPersonal ID ↗15.04.2025
Sirje Must1 companyno tax debtPersonal ID ↗15.04.2025
Shareholders 2
Marina Kelpman97,99% 3 758 €17.04.2026
Sirje Must2,01% 77 €10.04.2025
Beneficial owners 2
Marina Kelpman1 companyno tax debtdirect holding21.01.2026
Sirje Must1 companyno tax debtdirect holding21.01.2026

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue48,5%
Labour taxes / revenue28,8%
Revenue per employee per month4 495 €
Gross salary (estimate)2 541 €
Net salary (estimate)2 064 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q294 394 €▼ 1%27 209 €45 761 €7
2026 Q196 684 €▲ 18%28 570 €44 831 €8
2025 Q488 876 €▼ 11%25 560 €44 039 €8
2025 Q393 348 €▲ 71%32 677 €49 364 €8
2025 Q295 177 €▲ 111%24 960 €42 911 €8
2025 Q181 617 €▲ 55%27 315 €42 492 €9
2024 Q4100 165 €▲ 116%28 674 €47 248 €8
2024 Q354 529 €▲ 32%14 913 €24 595 €7
2024 Q245 025 €▼ 4%11 966 €20 183 €6
2024 Q152 636 €▼ 44%14 040 €23 577 €5
2023 Q446 375 €▼ 45%11 851 €19 658 €5
2023 Q341 347 €▼ 28%12 657 €17 223 €5
Show full history (18 quarters)
2023 Q246 695 €▼ 35%14 758 €22 458 €5
2023 Q194 061 €▲ 64%34 716 €47 029 €5
2022 Q484 588 €18 249 €31 438 €8
2022 Q357 513 €22 619 €30 688 €8
2022 Q272 271 €14 506 €26 232 €8
2022 Q157 291 €17 019 €26 553 €8

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue363 k €▲ 38%263 k €▲ 34%196 k €▼ 32%289 k €▲ 7%269 k €
Profit12 170 €▼ 11%13 651 €▲ into profit-16 899 €▼ into loss22 257 €▼ 3%22 971 €
Profit margin3,4%5,2%-8,6%7,7%8,5%
Retained earnings3 275 €▼ 32%4 829 €▼ 87%36 660 €▼ 13%42 286 €▼ 2%43 036 €
Cash63 498 €▲ 16%54 517 €▲ 106%26 463 €▼ 66%77 428 €▼ 15%91 306 €
Current assets70 830 €▲ 15%61 441 €▲ 69%36 414 €▼ 66%106 k €▲ 1%105 k €
Fixed assets2 312 €▼ 67%6 937 €▼ 40%11 562 €▼ 29%16 187 €—
Assets73 142 €▲ 7%68 378 €▲ 43%47 976 €▼ 61%122 k €▲ 16%105 k €
Current liabilities53 479 €▲ 17%45 680 €▲ 90%23 997 €▼ 55%53 450 €▲ 53%34 938 €
Total liabilities53 479 €▲ 17%45 680 €▲ 90%23 997 €▼ 55%53 450 €▲ 53%34 938 €
Equity19 663 €▼ 13%22 698 €▼ 5%23 979 €▼ 65%68 761 €▼ 2%70 225 €
Labour costs-258 k €▼ 36%-190 k €▼ 35%-142 k €▲ 30%-202 k €▼ 20%-167 k €
Employees6▲ 20%50%5▼ 17%60%6
Filed01.06.202631.05.202514.06.202415.06.202329.06.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Legal activities main activity69101362 929 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 08.10.2026

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

clean

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

921 tuh € makseid

Transactions with state institutions

2026186 k €
2025329 k €
2024242 k €
2023164 k €

Largest payers

Eesti Advokatuur851 049 €
Eesti Maaülikool67 920 €
Rakvere Riigigümnaasium1 020 €
Elva Vallavalitsus558 €
Sotsiaalkindlustusamet134 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Eesti AdvokatuurCurrent liabilitiesKohus19 746 €
08.2026Elva VallavalitsusOperating costsPre-school education558 €
07.2026Eesti AdvokatuurCurrent liabilitiesKohus16 762 €
06.2026Eesti AdvokatuurCurrent liabilitiesKohus10 382 €
05.2026Eesti AdvokatuurCurrent liabilitiesKohus22 908 €
04.2026Eesti AdvokatuurCurrent liabilitiesKohus50 999 €
04.2026Eesti MaaülikoolOperating costsTertiary education6 200 €
03.2026Eesti MaaülikoolOperating costsTertiary education3 100 €
02.2026Eesti AdvokatuurCurrent liabilitiesKohus23 929 €
02.2026Eesti MaaülikoolOperating costsTertiary education3 100 €
01.2026Eesti AdvokatuurCurrent liabilitiesKohus25 272 €
01.2026Eesti MaaülikoolOperating costsTertiary education3 100 €
12.2025Eesti AdvokatuurCurrent liabilitiesKohus47 187 €
12.2025Eesti MaaülikoolOperating costsTertiary education3 100 €
12.2025SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse134 €
11.2025Eesti AdvokatuurCurrent liabilitiesKohus7 816 €
11.2025Eesti MaaülikoolOperating costsTertiary education3 100 €
10.2025Eesti AdvokatuurCurrent liabilitiesKohus26 288 €
10.2025Eesti MaaülikoolOperating costsTertiary education3 100 €
10.2025Rakvere RiigigümnaasiumOperating costsÜldkeskhariduse õpetajate tööjõukulud1 020 €
09.2025Eesti AdvokatuurCurrent liabilitiesKohus18 959 €
09.2025Eesti MaaülikoolOperating costsTertiary education3 100 €
08.2025Eesti AdvokatuurCurrent liabilitiesKohus20 601 €
08.2025Eesti MaaülikoolOperating costsTertiary education3 100 €
07.2025Eesti AdvokatuurCurrent liabilitiesKohus28 455 €
07.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
06.2025Eesti AdvokatuurCurrent liabilitiesKohus54 090 €
05.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
04.2025Eesti AdvokatuurCurrent liabilitiesKohus21 489 €
04.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
03.2025Eesti AdvokatuurCurrent liabilitiesKohus24 663 €
03.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
02.2025Eesti AdvokatuurCurrent liabilitiesKohus19 576 €
02.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
01.2025Eesti AdvokatuurCurrent liabilitiesKohus24 426 €
01.2025Eesti MaaülikoolOperating costsTertiary education3 050 €
12.2024Eesti AdvokatuurCurrent liabilitiesKohus17 578 €
12.2024Eesti MaaülikoolOperating costsTertiary education3 050 €
11.2024Eesti AdvokatuurCurrent liabilitiesKohus27 701 €
11.2024Eesti MaaülikoolOperating costsTertiary education3 050 €
10.2024Eesti AdvokatuurCurrent liabilitiesKohus27 395 €
10.2024Eesti MaaülikoolOperating costsTertiary education3 050 €
09.2024Eesti AdvokatuurCurrent liabilitiesKohus22 693 €
09.2024Eesti MaaülikoolOperating costsTertiary education3 050 €
08.2024Eesti AdvokatuurCurrent liabilitiesKohus19 439 €
07.2024Eesti AdvokatuurCurrent liabilitiesKohus12 699 €
06.2024Eesti AdvokatuurCurrent liabilitiesKohus39 686 €
04.2024Eesti AdvokatuurCurrent liabilitiesKohus14 478 €
03.2024Eesti AdvokatuurCurrent liabilitiesKohus29 755 €
02.2024Eesti AdvokatuurCurrent liabilitiesKohus10 378 €
01.2024Eesti AdvokatuurCurrent liabilitiesKohus8 292 €
12.2023Eesti AdvokatuurCurrent liabilitiesKohus12 689 €
11.2023Eesti AdvokatuurCurrent liabilitiesKohus13 422 €
10.2023Eesti AdvokatuurCurrent liabilitiesKohus17 570 €
09.2023Eesti AdvokatuurCurrent liabilitiesKohus12 342 €
08.2023Eesti AdvokatuurCurrent liabilitiesKohus7 590 €
07.2023Eesti AdvokatuurCurrent liabilitiesKohus15 933 €
06.2023Eesti AdvokatuurCurrent liabilitiesKohus25 438 €
05.2023Eesti AdvokatuurCurrent liabilitiesKohus5 088 €
04.2023Eesti AdvokatuurCurrent liabilitiesKohus13 226 €
03.2023Eesti AdvokatuurCurrent liabilitiesKohus7 288 €
03.2023Eesti MaaülikoolOperating costsTertiary education2 400 €
02.2023Eesti AdvokatuurCurrent liabilitiesKohus12 236 €
02.2023Eesti MaaülikoolOperating costsTertiary education2 400 €
01.2023Eesti AdvokatuurCurrent liabilitiesKohus14 588 €
01.2023Eesti MaaülikoolOperating costsTertiary education1 620 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Legal activities

20
#CompanyRevenue
1Advokaadibüroo Sorainen OÜ19,7 m €
2Advokaadibüroo COBALT OÜ16,4 m €
3Ellex Raidla Advokaadibüroo OÜ15,3 m €
4Advokaadibüroo TEGOS AS10,3 m €
5Advokaadibüroo WALLESS OÜ7,0 m €
6Osaühing Advokaadibüroo Eversheds Sutherland Ots&Co5,9 m €
7Advokaadibüroo WIDEN OÜ5,7 m €
8Advokaadibüroo TRINITI OÜ5,3 m €
9OÜ Advokaadibüroo RASK3,7 m €
10NJORD Advokaadibüroo OÜ3,3 m €
11Advokaadibüroo NOVE OÜ2,6 m €
12Osaühing Advokaadibüroo Pohla & Hallmägi1,8 m €
13Advokaadibüroo GLIMSTEDT Estonia OÜ1,7 m €
14Advokaadibüroo TARK OÜ1,7 m €
15Advokaadibüroo LEVIN OÜ1,6 m €
16LEADELL Pilv Advokaadibüroo AS1,6 m €
17OÜ Advokaadibüroo Lillo & Lõhmus1,5 m €
18Advokaadibüroo Hedman Partners & CO OÜ1,5 m €
19Advokaadibüroo LINKLaw OÜ1,3 m €
20Advokaadibüroo DEM OÜ1,3 m €

Osaühing Advokaadibüroo Sirje Must: place 54 /215

Similar size: Osaühing Advokaadibüroo Kuklase & Partnerid, Murula Advokaadibüroo OÜ, Advokaadibüroo Talts & Partnerid OÜ, Advokaadibüroo Lepmets & Nõges OÜ, Advokaadibüroo Arvisto & Partnerid OÜ, JeweLex Advokaadibüroo Osaühing, Advokaadibüroo Kasak & Lepikson OÜ, Advokaadibüroo Palmits & Partnerid OÜ, osaühing Advokaadibüroo EIPRE&PARTNERID, Advokaadibüroo Tarmo Pilv ja Partnerid OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Domains

1 records

Domains

DomainSource
sirjemust.eeemail

History and notices

10
DateTypeContent
17.04.2026EntryAmendment entry
17.04.2026Order to remedy deficienciesAmendment entry
15.04.2025EntryAmendment entry
10.04.2025EntryAmendment entry
01.09.2023EntryAmendment entry
21.02.2018EntryAmendment entry
18.01.2018EntryAmendment entry
21.06.2012EntryAmendment entry
20.06.2012Order to remedy deficienciesAmendment entry
29.06.2010Tegevusalade kustutamine registrikaardiltAmendment entry