ETENRU

Osaühing Advokaadibüroo Normann ja Partnerid

RegisteredViljandi County
Registry code
10596790
VAT number
EE100631133
Address
Viljandi maakond, Viljandi linn, Lossi tn 37, 71004
Registered
19.11.1999 · 26 yrs
Activity
Legal activities 69101
Capital
5 112 €
Email
a•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 08.10.2026
Sales revenue35 447 €-45%2025 annual report
Profit-21 678 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 080 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 304 €Tax Board 2026 Q2
Cash2 247 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months33 700 €-39%Tax Board, last 4 quarters
State taxes 12 months21 729 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 8 778 €
12 k23 k13 k7 5906 2119 3749 3378 778
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
79 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · 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
RatingA since 26.09.2026
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 39% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Margo Normann18 companies14 with tax debt11 bankruptPersonal ID ↗02.01.2006
Shareholders 2
Margo Normann50,0% 2 556 €01.09.2023
Osaühing Advokaadibüroo Normann ja Partnerid50,0% 2 556 €01.09.2023
Beneficial owners 1
Margo Normann18 companies14 with tax debt11 bankruptdirect holding07.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue55,0%
Labour taxes / revenue37,6%
Revenue per employee per month1 463 €
Gross salary (estimate)1 080 €
Net salary (estimate)966 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q28 778 €▲ 16%3 304 €4 826 €2
2026 Q19 337 €▼ 27%3 831 €5 589 €2
2025 Q49 374 €▼ 59%4 635 €6 061 €2
2025 Q36 211 €▼ 49%4 369 €5 253 €2
2025 Q27 590 €▼ 57%3 430 €4 548 €2
2025 Q112 862 €▲ 12%3 904 €6 202 €2
2024 Q422 898 €▲ 66%4 903 €9 242 €2
2024 Q312 148 €▼ 3%3 824 €5 800 €2
2024 Q217 586 €▲ 8%4 013 €7 368 €2
2024 Q111 471 €▼ 50%3 570 €4 967 €2
2023 Q413 803 €▲ 87%3 020 €5 010 €2
2023 Q312 579 €▲ 2%3 570 €5 361 €2
Show full history (18 quarters)
2023 Q216 240 €▲ 70%2 390 €5 108 €2
2023 Q122 835 €▲ 56%2 170 €6 117 €2
2022 Q47 374 €2 903 €3 714 €2
2022 Q312 355 €2 938 €5 714 €2
2022 Q29 531 €2 563 €4 006 €2
2022 Q114 630 €3 336 €5 687 €2

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 revenue35 447 €▼ 45%64 955 €▲ 1%63 996 €▲ 54%41 578 €▼ 20%51 988 €
Profit-21 678 €▼ into loss4 949 €▼ 66%14 746 €▲ into profit-6 087 €▼ into loss9 749 €
Profit margin-61,2%7,6%23,0%-14,6%18,8%
Retained earnings101 k €▲ 5%96 189 €▲ 18%81 444 €▼ 7%87 221 €▲ 8%80 471 €
Cash2 247 €▼ 83%12 904 €▲ 45%8 915 €▲ 63%5 470 €▼ 63%14 857 €
Current assets86 651 €▼ 16%104 k €▲ 6%97 536 €▲ 22%79 960 €▼ 11%90 259 €
Fixed assets9 567 €▼ 6%10 155 €▼ 6%10 839 €▼ 6%11 523 €▼ 6%12 207 €
Assets96 218 €▼ 15%114 k €▲ 5%108 k €▲ 18%91 483 €▼ 11%102 k €
Current liabilities10 243 €▲ 66%6 183 €▲ 9%5 670 €▲ 48%3 834 €▼ 33%5 731 €
Total liabilities10 243 €▲ 66%6 183 €▲ 9%5 670 €▲ 48%3 834 €▼ 33%5 731 €
Equity85 975 €▼ 20%108 k €▲ 5%103 k €▲ 17%87 649 €▼ 9%96 735 €
Labour costs-32 597 €▲ 24%-42 825 €▼ 29%-33 176 €▼ 18%-28 022 €▲ 9%-30 938 €
Employees20%20%20%20%2
Filed30.06.202630.06.202523.05.202426.07.202304.07.2022
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 activity6910135 447 €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

72 414 € makseid

Transactions with state institutions

20269 649 €
202517 560 €
202422 801 €
202322 405 €

Largest payers

Tartu Maakohus41 376 €
Eesti Advokatuur31 039 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu MaakohusOperating costsKohus1 440 €
08.2026Eesti AdvokatuurCurrent liabilitiesKohus298 €
07.2026Eesti AdvokatuurCurrent liabilitiesKohus832 €
07.2026Tartu MaakohusOperating costsKohus655 €
06.2026Eesti AdvokatuurCurrent liabilitiesKohus945 €
05.2026Eesti AdvokatuurCurrent liabilitiesKohus1 843 €
04.2026Eesti AdvokatuurCurrent liabilitiesKohus156 €
03.2026Eesti AdvokatuurCurrent liabilitiesKohus1 404 €
03.2026Tartu MaakohusOperating costsKohus374 €
02.2026Eesti AdvokatuurCurrent liabilitiesKohus350 €
01.2026Tartu MaakohusOperating costsKohus1 099 €
01.2026Eesti AdvokatuurCurrent liabilitiesKohus253 €
12.2025Eesti AdvokatuurCurrent liabilitiesKohus2 832 €
12.2025Tartu MaakohusOperating costsKohus1 219 €
11.2025Tartu MaakohusOperating costsKohus362 €
11.2025Eesti AdvokatuurCurrent liabilitiesKohus179 €
10.2025Eesti AdvokatuurCurrent liabilitiesKohus1 183 €
09.2025Eesti AdvokatuurCurrent liabilitiesKohus1 840 €
08.2025Eesti AdvokatuurCurrent liabilitiesKohus1 287 €
07.2025Tartu MaakohusOperating costsKohus745 €
07.2025Eesti AdvokatuurCurrent liabilitiesKohus409 €
06.2025Tartu MaakohusOperating costsKohus1 892 €
06.2025Eesti AdvokatuurCurrent liabilitiesKohus307 €
05.2025Eesti AdvokatuurCurrent liabilitiesKohus900 €
05.2025Tartu MaakohusOperating costsKohus347 €
04.2025Tartu MaakohusOperating costsKohus427 €
03.2025Eesti AdvokatuurCurrent liabilitiesKohus593 €
02.2025Tartu MaakohusOperating costsKohus2 001 €
01.2025Eesti AdvokatuurCurrent liabilitiesKohus1 036 €
12.2024Tartu MaakohusOperating costsKohus1 000 €
12.2024Eesti AdvokatuurCurrent liabilitiesKohus527 €
11.2024Tartu MaakohusOperating costsKohus1 301 €
11.2024Eesti AdvokatuurCurrent liabilitiesKohus493 €
10.2024Eesti AdvokatuurCurrent liabilitiesKohus1 021 €
09.2024Tartu MaakohusOperating costsKohus5 001 €
09.2024Eesti AdvokatuurCurrent liabilitiesKohus454 €
08.2024Tartu MaakohusOperating costsKohus1 000 €
08.2024Eesti AdvokatuurCurrent liabilitiesKohus439 €
07.2024Eesti AdvokatuurCurrent liabilitiesKohus1 310 €
07.2024Tartu MaakohusOperating costsKohus1 000 €
06.2024Eesti AdvokatuurCurrent liabilitiesKohus220 €
05.2024Eesti AdvokatuurCurrent liabilitiesKohus2 897 €
04.2024Tartu MaakohusOperating costsKohus1 000 €
04.2024Eesti AdvokatuurCurrent liabilitiesKohus132 €
03.2024Tartu MaakohusOperating costsKohus2 540 €
02.2024Tartu MaakohusOperating costsKohus870 €
02.2024Eesti AdvokatuurCurrent liabilitiesKohus725 €
01.2024Tartu MaakohusOperating costsKohus870 €
11.2023Tartu MaakohusOperating costsKohus2 460 €
11.2023Eesti AdvokatuurCurrent liabilitiesKohus725 €
10.2023Eesti AdvokatuurCurrent liabilitiesKohus806 €
09.2023Eesti AdvokatuurCurrent liabilitiesKohus864 €
08.2023Eesti AdvokatuurCurrent liabilitiesKohus1 202 €
07.2023Eesti AdvokatuurCurrent liabilitiesKohus274 €
05.2023Tartu MaakohusOperating costsKohus706 €
04.2023Eesti AdvokatuurCurrent liabilitiesKohus2 087 €
04.2023Tartu MaakohusOperating costsKohus1 261 €
03.2023Tartu MaakohusOperating costsKohus8 542 €
03.2023Eesti AdvokatuurCurrent liabilitiesKohus216 €
02.2023Tartu MaakohusOperating costsKohus1 400 €
01.2023Tartu MaakohusOperating costsKohus1 861 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
Osaühing Advokaadibüroo Normann ja Partnerid1059679050,0%01.09.202335 447 €

Business Register

Companies linked via the board

17

Top 20 in activity: Legal activities

20

Licences, pledges, domains

No data

History and notices

9
DateTypeContent
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
04.12.2017EntryAmendment entry
06.01.2012EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
02.01.2006Registripiirkonna muutmineSenises registriosakonnas registrikaardi sulgemise märkus
02.01.2006Registripiirkonna muutmineUue asukoha järgses registriosakonnas registrikaardi avamise kanne
18.06.2002Jaatav kandeotsusAvaldatav muutmiskanne
26.03.2002Kättetoimetatav puuduste kõrvaldamise määrusAvaldatav muutmiskanne