OÜ Magister Morum

Active Registry code 10618066 OÜ Andineeme küla Registered 15 Dec 1999
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OÜ Magister Morum is a OÜ based in Andineeme küla, registry code 10618066, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €15 283 with employees.

Turnover
15 283 €
↑ 45.6% vs Q2 2026
State taxes
4 078 €
↑ 6.7% vs Q2 2026
Labour taxes
2 843 €
↑ 0.0% vs Q2 2026
Employees
—

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 15 283 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 36 022 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -336.1 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 283 € · +45.6% vs Q2 2026 · industry median 13 705 € · above 53% of the industry
020 00040 00060 000Q4 2023 Company: 19 750 € Industry median: 15 091 €Q4·23Q1 2024 Company: 54 750 € Industry median: 14 762 €Q2 2024 Company: 30 185 € Industry median: 14 762 €Q2·24Q3 2024 Company: 9 186 € Industry median: 14 140 €Q4 2024 Company: 2 250 € Industry median: 15 052 €Q4·24Q1 2025 Company: 9 250 € Industry median: 14 703 €Q2 2025 Company: 2 250 € Industry median: 13 688 €Q2·25Q3 2025 Company: 9 772 € Industry median: 13 984 €Q4 2025 Company: 12 750 € Industry median: 14 505 €Q4·25Q1 2026 Company: 15 000 € Industry median: 14 237 €Q2 2026 Company: 10 500 € Industry median: 14 128 €Q2·26Q3 2026 Company: 15 283 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 2 250 € Industry median: 15 052 €Q1 2025 Company: 9 250 € Industry median: 14 703 €Q1·25Q2 2025 Company: 2 250 € Industry median: 13 688 €Q3 2025 Company: 9 772 € Industry median: 13 984 €Q3·25Q4 2025 Company: 12 750 € Industry median: 14 505 €Q1 2026 Company: 15 000 € Industry median: 14 237 €Q1·26Q2 2026 Company: 10 500 € Industry median: 14 128 €Q3 2026 Company: 15 283 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 4 078 € · +6.7% vs Q2 2026
05 00010 00015 000Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 12 677 €Q2 2024 Company: 8 880 €Q2·24Q3 2024 Company: 3 542 €Q4 2024 Company: 3 675 €Q4·24Q1 2025 Company: 3 963 €Q2 2025 Company: 4 064 €Q2·25Q3 2025 Company: 3 448 €Q4 2025 Company: 5 916 €Q4·25Q1 2026 Company: 4 221 €Q2 2026 Company: 3 822 €Q2·26Q3 2026 Company: 4 078 €Q3·2602 0004 0006 000Q4 2024 Company: 3 675 €Q1 2025 Company: 3 963 €Q1·25Q2 2025 Company: 4 064 €Q3 2025 Company: 3 448 €Q3·25Q4 2025 Company: 5 916 €Q1 2026 Company: 4 221 €Q1·26Q2 2026 Company: 3 822 €Q3 2026 Company: 4 078 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 283 4 078 2 843 —
Q2 2026 10 500 3 822 2 843 —
Q1 2026 15 000 4 221 2 997 —
Q4 2025 12 750 5 916 3 305 —
Q3 2025 9 772 3 448 3 305 —
Q2 2025 2 250 4 064 3 305 —
Q1 2025 9 250 3 963 3 310 —
Q4 2024 2 250 3 675 3 207 —
Q3 2024 9 186 3 542 3 188 —
Q2 2024 30 185 8 880 3 188 —
Q1 2024 54 750 12 677 3 213 —
Q4 2023 19 750 — 3 188 —
Q3 2023 12 092 3 542 3 188 —
Q2 2023 2 250 3 542 3 188 —
Q1 2023 2 650 3 642 3 188 —
Q4 2022 4 200 — 3 188 —
Q3 2022 13 234 3 591 3 219 —
Q2 2022 43 417 9 583 3 207 —
Q1 2022 16 700 — 2 783 —

Financials by year

2016 – 2025
Revenue, € thousand 2025: 36 022 € · −61.6% vs 2024 · industry median 10 800 € · above 68% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 110 389 € Industry median: 8 998 €20192020 Company: 23 728 € Industry median: 8 779 €20202021 Company: 65 280 € Industry median: 9 884 €20212022 Company: 66 384 € Industry median: 10 945 €20222023 Company: 72 242 € Industry median: 11 079 €20232024 Company: 93 871 € Industry median: 10 766 €20242025 Company: 36 022 € Industry median: 10 800 €202502550751001252018 Company: — Industry median: —2019 Company: 110 389 € Industry median: 8 998 €20192020 Company: 23 728 € Industry median: 8 779 €2021 Company: 65 280 € Industry median: 9 884 €20212022 Company: 66 384 € Industry median: 10 945 €2023 Company: 72 242 € Industry median: 11 079 €20232024 Company: 93 871 € Industry median: 10 766 €2025 Company: 36 022 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: -121 072 € · +80.4% vs 2024 · industry median 284 € · above 2% of the industry
-800-600-400-20002002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -185 195 € Industry median: 966 €20192020 Company: -201 134 € Industry median: 760 €20202021 Company: -45 946 € Industry median: 1 171 €20212022 Company: 131 960 € Industry median: 470 €20222023 Company: -183 883 € Industry median: 681 €20232024 Company: -617 266 € Industry median: 538 €20242025 Company: -121 072 € Industry median: 284 €2025-800-600-400-20002002018 Company: — Industry median: —2019 Company: -185 195 € Industry median: 966 €20192020 Company: -201 134 € Industry median: 760 €2021 Company: -45 946 € Industry median: 1 171 €20212022 Company: 131 960 € Industry median: 470 €2023 Company: -183 883 € Industry median: 681 €20232024 Company: -617 266 € Industry median: 538 €2025 Company: -121 072 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -336.1 % · +321.5 pp vs the year before · industry median 22.0 % · above 2% of the industry
-1 000-750-500-25002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -167.8 % Industry median: 31.9 %20192020 Company: -847.7 % Industry median: 32.1 %20202021 Company: -70.4 % Industry median: 35.7 %20212022 Company: 198.8 % Industry median: 27.6 %20222023 Company: -254.5 % Industry median: 28.4 %20232024 Company: -657.6 % Industry median: 25.0 %20242025 Company: -336.1 % Industry median: 22.0 %2025-1 000-750-500-25002502018 Company: — Industry median: —2019 Company: -167.8 % Industry median: 31.9 %20192020 Company: -847.7 % Industry median: 32.1 %2021 Company: -70.4 % Industry median: 35.7 %20212022 Company: 198.8 % Industry median: 27.6 %2023 Company: -254.5 % Industry median: 28.4 %20232024 Company: -657.6 % Industry median: 25.0 %2025 Company: -336.1 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 1 465 032 € · −21.5% vs 2024
05001 0001 5002 0002 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 174 592 €20192020 Company: 1 174 490 €20202021 Company: 1 900 953 €20212022 Company: 2 175 729 €20222023 Company: 2 333 751 €20232024 Company: 1 865 610 €20242025 Company: 1 465 032 €202505001 0001 5002 0002 5002018 Company: —2019 Company: 1 174 592 €20192020 Company: 1 174 490 €2021 Company: 1 900 953 €20212022 Company: 2 175 729 €2023 Company: 2 333 751 €20232024 Company: 1 865 610 €2025 Company: 1 465 032 €2025
Equity, € thousand 2025: 1 454 129 € · −7.7% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 396 512 €20192020 Company: 228 053 €20202021 Company: 182 107 €20212022 Company: 314 067 €20222023 Company: 130 184 €20232024 Company: 1 575 201 €20242025 Company: 1 454 129 €202505001 0001 5002 0002018 Company: —2019 Company: 396 512 €20192020 Company: 228 053 €2021 Company: 182 107 €20212022 Company: 314 067 €2023 Company: 130 184 €20232024 Company: 1 575 201 €2025 Company: 1 454 129 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year Revenue, € Net profit, € Labour costs, € Assets, € Equity, € Employees
2025 36 022 -121 072 23 940 1 465 032 1 454 129 1
2024 93 871 -617 266 23 940 1 865 610 1 575 201 1
2023 72 242 -183 883 23 940 2 333 751 130 184 1
2022 66 384 131 960 23 611 2 175 729 314 067 1
2021 65 280 -45 946 19 991 1 900 953 182 107 1
2020 23 728 -201 134 19 991 1 174 490 228 053 1
2019 110 389 -185 195 19 991 1 174 592 396 512 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2000 — — — — — 0

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin
-336.1 %
Net profit / revenue
Return on equity (ROE)
-8.3 %
Net profit / equity
Return on assets (ROA)
-8.3 %
Net profit / assets
Equity ratio
99.3 %
Equity / assets
Debt ratio
0.7 %
Liabilities / assets
Current ratio
15.49
Current assets / current liabilities
Revenue per employee
36 022 €
Revenue / average full-time employees
Labour cost per employee per month
1 995 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 14 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 26 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

  • osaühing VLN INVESTEERINGUD
    Founder · 40 000 € · 15 Dec 1999
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
  • 55202Holiday homes (chalets)
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 10044630 / 16
3 Dec 2024
Second (constitutive) merger entry In force
3 Dec 2024
PDF
Ä 10044630 / 15
1 Oct 2024
Amendment entry In force
1 Oct 2024
PDF
Ä 10044630 / 14
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10044630 / 13
5 May 2021
Amendment entry In force
5 May 2021
PDF
Ä 10044630 / 12
16 Jun 2020
Amendment entry In force
16 Jun 2020
PDF
Ä 10044630 / 11
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10044630 / 10
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10044630 / 9
8 Sep 2016
Amendment entry In force
8 Sep 2016
PDF
Ä 44630 / 8
13 Feb 2009
Amendment under Commercial Code § 525 (2) In force
13 Feb 2009
PDF
Ä 44630 / 7
3 Dec 2008
Deletion of activities from the registry card In force
17 Dec 2008
PDF
Ä 44630 / 6
1 Aug 2008
Division entry (second, constitutive) In force
1 Aug 2008
PDF
Ä 44630 / 5
30 Jul 2004
Amendment entry In force PDF
Ä 44630 / 4
21 Nov 2002
Unpublished amendment entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data