Osaühing AKTIVA JA PASSIVA
- Registry code
- 10361503
- VAT number
- EE101185565
- Address
- Harju maakond, Viimsi vald, Viimsi alevik, Karulaugu tee 9-16, 74001
- Registered
- 13.01.1998 · 28 yrs
- Activity
- Accounting, bookkeeping and auditing activities; tax consultancy 69202
- Capital
- 2 556 €
- s•••@s•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- LEI
- 894500CTX6YZ2WERGU73 ISSUED
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Siim Sillanurm3 companiesno tax debt | Personal ID ↗ | 09.09.2019 |
| Shareholders 1 | ||
| Siim Sillanurm | 100,0% 2 556 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Siim Sillanurm3 companiesno tax debtdirect holding | 22.10.2022 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 32 216 € | ▼ 1% | 5 884 € | 9 607 € | 3 |
| 2026 Q1 | 32 309 € | ▼ 2% | 6 142 € | 9 176 € | 3 |
| 2025 Q4 | 32 785 € | ▼ 8% | 6 738 € | 8 742 € | 3 |
| 2025 Q3 | 34 165 € | ▼ 0% | 6 618 € | 9 387 € | 3 |
| 2025 Q2 | 32 420 € | ▲ 7% | 7 253 € | 10 770 € | 3 |
| 2025 Q1 | 32 810 € | ▼ 67% | 7 390 € | 10 137 € | 3 |
| 2024 Q4 | 35 810 € | ▲ 20% | 7 021 € | 8 471 € | 3 |
| 2024 Q3 | 34 278 € | ▲ 9% | 6 077 € | 6 914 € | 3 |
| 2024 Q2 | 30 415 € | ▲ 3% | 5 752 € | 8 593 € | 3 |
| 2024 Q1 | 100 230 € | ▲ 278% | 5 535 € | 22 669 € | 3 |
| 2023 Q4 | 29 795 € | ▲ 35% | 5 535 € | 8 352 € | 3 |
| 2023 Q3 | 31 518 € | ▲ 97% | 6 110 € | 9 267 € | 3 |
Show full history (18 quarters)
| 2023 Q2 | 29 555 € | ▲ 288% | 6 076 € | 9 382 € | 4 |
| 2023 Q1 | 26 518 € | ▲ 271% | 5 505 € | 8 390 € | 4 |
| 2022 Q4 | 22 137 € | 3 102 € | 5 556 € | 4 | |
| 2022 Q3 | 16 011 € | 1 186 € | 2 360 € | 2 | |
| 2022 Q2 | 7 620 € | 0 € | 89 € | — | |
| 2022 Q1 | 7 150 € | 0 € | 75 € | — |
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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 133 k € | ▲ 2% | 131 k € | ▼ 31% | 189 k € | ▲ 218% | 59 467 € | ▲ 108% | 28 611 € |
| Profit | 1 277 € | ▲ into profit | -5 761 € | ▼ into loss | 12 498 € | ▲ 334% | 2 880 € | ▲ into profit | -9 064 € |
| Profit margin | 1,0% | -4,4% | 6,6% | 4,8% | -31,7% | ||||
| Retained earnings | 22 759 € | ▼ 20% | 28 520 € | ▲ 78% | 16 022 € | ▲ 22% | 13 142 € | ▼ 41% | 22 206 € |
| Cash | 55 105 € | ▲ 804% | 6 093 € | ▼ 95% | 119 k € | ▲ 43× | 2 764 € | ▼ 90% | 28 892 € |
| Current assets | 69 860 € | ▼ 5% | 73 902 € | ▼ 39% | 122 k € | ▲ 22% | 100 k € | ▲ 101% | 49 868 € |
| Fixed assets | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Assets | 69 860 € | ▼ 5% | 73 902 € | ▼ 39% | 122 k € | ▲ 22% | 100 k € | ▲ 101% | 49 868 € |
| Current liabilities | 43 012 € | ▼ 11% | 48 331 € | ▼ 47% | 90 794 € | ▲ 12% | 81 199 € | ▲ 139% | 33 914 € |
| Long-term liabilities | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Total liabilities | 43 012 € | ▼ 11% | 48 331 € | ▼ 47% | 90 794 € | ▲ 12% | 81 199 € | ▲ 139% | 33 914 € |
| Equity | 26 848 € | ▲ 5% | 25 571 € | ▼ 18% | 31 332 € | ▲ 66% | 18 834 € | ▲ 18% | 15 954 € |
| Labour costs | -67 347 € | ▼ 1% | -66 739 € | ▼ 4% | -63 977 € | ▼ 193% | -21 872 € | 0 € | |
| Employees | 3 | 0% | 3 | 0% | 3 | ▲ 50% | 2 | 0 | |
| Filed | 24.06.2026 | 30.06.2025 | 28.06.2024 | 29.06.2023 | 30.06.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Accounting, bookkeeping and auditing activities; tax consultancy main activity | 69202 | 132 785 € | 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
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
none
No transactions with state agencies, procurement contracts or grants found
RTK Saldo, Riigihangete register, RTK toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
2
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy
20
| # | Company | Revenue |
|---|---|---|
| 1 | Osaühing Baltic Sea Bunkering | 660,3 m € |
| 2 | Konecranes Osaühing | 17,3 m € |
| 3 | Xolo OÜ | 8,7 m € |
| 4 | Finnair Business Services OÜ | 8,4 m € |
| 5 | Ramirent Shared Services AS | 3,7 m € |
| 6 | Grow Finance OÜ | 3,3 m € |
| 7 | Numeri OÜ | 3,2 m € |
| 8 | Orkla Accounting Centre OÜ | 3,1 m € |
| 9 | Azolver Eesti OÜ | 3,0 m € |
| 10 | Osaühing LEINONEN | 2,9 m € |
| 11 | Icelandair Business Services AS | 2,6 m € |
| 12 | CH Konsultatsioonid OÜ | 2,4 m € |
| 13 | 1Office Estonia OÜ | 2,2 m € |
| 14 | BDO Estonia Payroll & Accounting OÜ | 1,9 m € |
| 15 | Azets Insight OÜ | 1,6 m € |
| 16 | E-Residency Hub OÜ | 1,6 m € |
| 17 | Entytech OÜ | 1,6 m € |
| 18 | Aktsiaselts Ekspress Grupp | 1,4 m € |
| 19 | Magrat Baltic OÜ | 1,4 m € |
| 20 | CompanioEstonia OÜ | 1,4 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
No data
History and notices
13
| Date | Type | Content |
|---|---|---|
| 19.01.2026 | Entry | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 23.01.2023 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 21.07.2022 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 04.12.2020 | Kandemäärus ex officio | Amendment entry |
| 06.10.2020 | Entry | Amendment entry |
| 09.09.2019 | Entry | Amendment entry |
| 16.01.2018 | Entry | Amendment entry |
| 07.11.2017 | Entry | Amendment entry |
| 05.12.2016 | Entry | Amendment entry |
| 06.01.2016 | Entry | Amendment entry |
| 12.12.2011 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |