OÜ Nigul ja Orn Dental practice activities
- Registry code
- 10437287
- VAT number
- not VAT registered
- Address
- Tartu maakond, Tartu linn, Tartu linn, Sõbra tn 61, 50106
- Registered
- 30.04.1998 · 28 yrs
- Activity
- Dental practice activities 86231
- Capital
- 2 556 €
- i•••@n•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.niguljaorn.ee from email
Business Register 08.10.2026
Sales revenue1,6 m €+13%2025 annual report
Profit148 k €2025 annual report
Employees25Tax Board 2026 Q2
Average gross salary1 749 €estimate, Tax Board 2026 Q2
Labour taxes per quarter66 917 €Tax Board 2026 Q2
Cash256 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
State taxes 12 months337 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingAA → AAA → A → AA
In tax debt0 days since 26.09.2026
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Jan Orn1 companyno tax debt | Personal ID ↗ | 30.04.1998 |
| Merike Nigul1 companyno tax debt | Personal ID ↗ | 30.04.1998 |
| Shareholders 2 | ||
| Jan Orn | 50,0% 1 278 € | 01.09.2023 |
| Merike Nigul | 50,0% 1 278 € | 01.09.2023 |
| Beneficial owners 2 | ||
| Jan Orn1 companyno tax debtdirect holding | 23.10.2018 | |
| Merike Nigul1 companyno tax debtdirect holding | 23.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 66 917 € | 77 182 € | 25 | |
| 2026 Q1 | — | 73 083 € | 90 914 € | 24 | |
| 2025 Q4 | — | 81 533 € | 88 635 € | 23 | |
| 2025 Q3 | — | 76 270 € | 79 874 € | 23 | |
| 2025 Q2 | — | 75 280 € | 83 903 € | 23 | |
| 2025 Q1 | — | 69 047 € | 81 376 € | 22 | |
| 2024 Q4 | — | 77 334 € | 88 777 € | 22 | |
| 2024 Q3 | — | 78 083 € | 85 267 € | 22 | |
| 2024 Q2 | — | 66 544 € | 71 703 € | 22 | |
| 2024 Q1 | — | 56 827 € | 63 194 € | 22 | |
| 2023 Q4 | — | 59 123 € | 66 114 € | 20 | |
| 2023 Q3 | — | 59 408 € | 61 332 € | 21 |
Show full history (18 quarters)
| 2023 Q2 | — | 52 970 € | 54 776 € | 20 | |
| 2023 Q1 | — | 48 239 € | 51 248 € | 22 | |
| 2022 Q4 | — | 45 026 € | 49 707 € | 23 | |
| 2022 Q3 | — | 48 380 € | 51 160 € | 22 | |
| 2022 Q2 | — | 40 305 € | 43 054 € | 24 | |
| 2022 Q1 | — | 43 036 € | 47 039 € | 23 |
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 | 1,6 m € | ▲ 13% | 1,4 m € | ▲ 18% | 1,2 m € | ▲ 22% | 992 k € | ▲ 6% | 934 k € |
| Profit | 148 k € | ▲ 26% | 117 k € | ▼ 43% | 206 k € | ▲ 57% | 131 k € | ▼ 15% | 153 k € |
| Profit margin | 9,2% | 8,2% | 17,0% | 13,2% | 16,4% | ||||
| Retained earnings | 7 789 € | ▼ 89% | 73 399 € | ▼ 23% | 95 244 € | ▼ 8% | 103 k € | ▲ 47% | 70 130 € |
| Cash | 256 k € | ▼ 7% | 276 k € | ▼ 19% | 341 k € | ▲ 26% | 270 k € | ▲ 7% | 251 k € |
| Current assets | 263 k € | ▼ 5% | 276 k € | ▼ 19% | 341 k € | ▲ 25% | 274 k € | ▲ 7% | 256 k € |
| Fixed assets | 151 k € | ▼ 19% | 186 k € | ▲ 221% | 57 943 € | ▼ 12% | 66 083 € | ▼ 21% | 84 113 € |
| Assets | 414 k € | ▼ 10% | 462 k € | ▲ 16% | 399 k € | ▲ 17% | 340 k € | 0% | 340 k € |
| Current liabilities | 170 k € | ▲ 57% | 109 k € | ▲ 14% | 95 402 € | ▲ 6% | 90 237 € | ▼ 7% | 96 890 € |
| Long-term liabilities | 85 849 € | ▼ 46% | 160 k € | 0 € | ▼ 100% | 12 737 € | ▼ 24% | 16 737 € | |
| Total liabilities | 256 k € | ▼ 5% | 269 k € | ▲ 182% | 95 402 € | ▼ 7% | 103 k € | ▼ 9% | 114 k € |
| Equity | 158 k € | ▼ 18% | 193 k € | ▼ 36% | 304 k € | ▲ 28% | 237 k € | ▲ 5% | 226 k € |
| Labour costs | -712 k € | ▼ 6% | -669 k € | ▼ 27% | -527 k € | ▼ 25% | -423 k € | ▼ 9% | -387 k € |
| Employees | 22 | ▲ 16% | 19 | 0% | 19 | 0% | 19 | ▼ 5% | 20 |
| Filed | 30.06.2026 | 27.06.2025 | 01.07.2024 | 26.06.2023 | 04.07.2022 | ||||
| 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 |
|---|---|---|---|
| Dental practice activities main activity | 86231 | 1 612 557 € | 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
1,4 mln € makseid
Transactions with state institutions
2026287 k €
2025422 k €
2024414 k €
2023298 k €
Largest payers
| Tervisekassa | 1 421 221 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 28 847 € |
| 07.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 926 € |
| 06.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 38 808 € |
| 05.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 42 135 € |
| 04.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 37 458 € |
| 03.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 36 526 € |
| 02.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 45 061 € |
| 01.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 37 313 € |
| 12.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 36 745 € |
| 11.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 40 512 € |
| 10.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 44 712 € |
| 09.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 27 446 € |
| 08.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 29 511 € |
| 07.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 24 699 € |
| 06.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 31 757 € |
| 05.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 35 606 € |
| 04.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 38 194 € |
| 03.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 29 870 € |
| 02.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 51 955 € |
| 01.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 30 701 € |
| 12.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 30 390 € |
| 11.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 41 546 € |
| 10.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 34 654 € |
| 09.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 35 611 € |
| 08.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 31 169 € |
| 07.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 27 835 € |
| 06.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 35 684 € |
| 05.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 40 657 € |
| 04.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 37 104 € |
| 03.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 29 908 € |
| 02.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 41 743 € |
| 01.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 27 721 € |
| 12.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 520 € |
| 11.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 26 416 € |
| 10.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 26 360 € |
| 09.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 28 454 € |
| 08.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 14 847 € |
| 07.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 20 704 € |
| 06.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 22 140 € |
| 05.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 25 155 € |
| 04.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 26 125 € |
| 03.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 26 097 € |
| 02.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 34 236 € |
| 01.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 25 365 € |
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: Dental practice activities
20
| # | Company | Revenue |
|---|---|---|
| 1 | Meliva AS | 62,3 m € |
| 2 | aktsiaselts MAXILLA | 18,0 m € |
| 3 | Läänemere hambakliinik OÜ | 13,7 m € |
| 4 | Smile iD Hambakliinik OÜ | 6,6 m € |
| 5 | OÜ Kliinik32 | 6,5 m € |
| 6 | Osaühing Bluegate | 6,5 m € |
| 7 | Osaühing HanzaDent | 5,2 m € |
| 8 | AS ODE | 4,7 m € |
| 9 | OSAÜHING NARVA HAMBAKLIINIK | 4,1 m € |
| 10 | Osaühing Merimetsa Hambakliinik | 4,0 m € |
| 11 | Lõuna-Eesti Kliinik OÜ | 3,9 m € |
| 12 | Haldja Dental practice activities OÜ | 3,8 m € |
| 13 | MeerhofDC OÜ | 3,1 m € |
| 14 | Osaühing Tõnismäe Dental practice activities | 2,5 m € |
| 15 | Virudent OÜ | 2,5 m € |
| 16 | Parodontalia OÜ | 2,5 m € |
| 17 | OÜ BALNEOM | 2,4 m € |
| 18 | Riiamäe Hambakliinik OÜ | 2,3 m € |
| 19 | OSAÜHING VAGODENT | 2,3 m € |
| 20 | Kose Dental practice activities Osaühing | 2,3 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| niguljaorn.ee |
History and notices
9
| Date | Type | Content |
|---|---|---|
| 22.04.2024 | Entry | Muutmiskanne TsMS § 595¹ lg 1 alusel |
| 01.09.2023 | Entry | Amendment entry |
| 27.08.2018 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 22.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 15.12.2011 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 18.05.2006 | Entry | Amendment entry |