Change Consulting OÜ
- Registry code
- 12425874
- VAT number
- EE101627421
- Address
- Tartu maakond, Tartu linn, Tartu linn, Kastani tn 42, 50410
- Registered
- 22.02.2013 · 13 yrs
- Activity
- Äri- ja muu juhtimisalane nõustamine 70201
- Capital
- 2 500 €
- e•••@c•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.changeconsulting.ee from email
Business Register 05.10.2026
Sales revenue110 k €-2%2025 annual report
Profit-1 599 €2025 annual report
Labour taxes per quarter4 082 €Tax Board 2026 Q2
Cash2 411 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months122 k €+0%Tax Board, last 4 quarters
State taxes 12 months28 058 €Tax Board, last 4 quarters
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
Follow companyNotification when something changesRatingBBB → A → BB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 0% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Endel Hango3 companiesno tax debt | Personal ID ↗ | 22.02.2013 |
| Shareholders 1 | ||
| Endel Hango | 100,0% 2 500 € | 06.05.2026 |
| Beneficial owners 1 | ||
| Endel Hango3 companiesno tax debtdirect holding | 10.09.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue23,9%
Labour taxes / revenue10,6%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 38 469 € | ▲ 19% | 4 082 € | 9 205 € | — |
| 2026 Q1 | 25 770 € | ▼ 28% | 2 590 € | 6 687 € | — |
| 2025 Q4 | 32 664 € | ▲ 28% | 2 960 € | 6 908 € | — |
| 2025 Q3 | 24 864 € | ▼ 9% | 0 € | 5 258 € | — |
| 2025 Q2 | 32 430 € | ▲ 22% | 1 110 € | 5 495 € | — |
| 2025 Q1 | 35 834 € | ▲ 14% | 2 220 € | 7 451 € | — |
| 2024 Q4 | 25 537 € | ▲ 30% | 1 045 € | 2 731 € | — |
| 2024 Q3 | 27 412 € | ▼ 17% | 1 045 € | 5 230 € | — |
| 2024 Q2 | 26 656 € | ▼ 44% | 3 482 € | 6 708 € | — |
| 2024 Q1 | 31 408 € | ▲ 12% | 2 507 € | 6 463 € | — |
| 2023 Q4 | 19 717 € | ▼ 57% | 400 € | 1 924 € | — |
| 2023 Q3 | 33 105 € | ▲ 15% | 0 € | 4 440 € | — |
Show full history (18 quarters)
| 2023 Q2 | 47 179 € | ▲ 3% | 4 188 € | 9 493 € | — |
| 2023 Q1 | 27 921 € | ▼ 19% | 4 188 € | 6 629 € | 1 |
| 2022 Q4 | 45 926 € | 5 478 € | 12 801 € | 1 | |
| 2022 Q3 | 28 856 € | 3 402 € | 6 419 € | 1 | |
| 2022 Q2 | 45 950 € | 4 692 € | 9 631 € | 1 | |
| 2022 Q1 | 34 619 € | 2 519 € | 5 092 € | 1 |
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 | 110 k € | ▼ 2% | 113 k € | ▼ 17% | 136 k € | ▼ 5% | 143 k € | ▲ 2% | 140 k € |
| Profit | -1 599 € | ▼ into loss | 13 588 € | ▼ 41% | 23 071 € | ▲ 16× | 1 429 € | ▲ into profit | -11 723 € |
| Profit margin | -1,4% | 12,0% | 16,9% | 1,0% | -8,3% | ||||
| Retained earnings | 20 083 € | ▲ 16% | 17 340 € | ▲ into profit | -5 731 € | ▲ 20% | -7 160 € | ▼ into loss | 4 563 € |
| Cash | 2 411 € | ▼ 88% | 19 789 € | ▲ 77% | 11 202 € | ▲ 61% | 6 953 € | ▲ 82% | 3 823 € |
| Current assets | 10 636 € | ▼ 54% | 23 308 € | ▼ 12% | 26 616 € | ▲ 71% | 15 582 € | ▲ 158% | 6 045 € |
| Fixed assets | 31 038 € | ▼ 7% | 33 498 € | ▲ 43% | 23 493 € | ▼ 7% | 25 322 € | ▼ 18% | 30 948 € |
| Assets | 41 674 € | ▼ 27% | 56 806 € | ▲ 13% | 50 109 € | ▲ 23% | 40 904 € | ▲ 11% | 36 993 € |
| Current liabilities | 11 332 € | ▲ 23% | 9 208 € | ▼ 21% | 11 699 € | ▼ 45% | 21 327 € | ▲ 38% | 15 472 € |
| Long-term liabilities | 9 358 € | ▼ 34% | 14 170 € | ▼ 24% | 18 570 € | ▼ 19% | 22 808 € | ▼ 13% | 26 181 € |
| Total liabilities | 20 690 € | ▼ 11% | 23 378 € | ▼ 23% | 30 269 € | ▼ 31% | 44 135 € | ▲ 6% | 41 653 € |
| Equity | 20 984 € | ▼ 37% | 33 428 € | ▲ 68% | 19 840 € | ▲ into profit | -3 231 € | ▲ 31% | -4 660 € |
| Labour costs | -16 530 € | ▲ 25% | -21 966 € | ▼ 62% | -13 585 € | ▲ 68% | -42 542 € | ▲ 41% | -71 526 € |
| Employees | 0 | 0 | 0 | ▼ 100% | 2 | 0% | 2 | ||
| Filed | 17.06.2026 | 09.06.2025 | 13.06.2024 | 23.02.2023 | 22.06.2022 | ||||
| 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 |
|---|---|---|---|
| Äri- ja muu juhtimisalane nõustamine main activity | 70201 | 110 290 € | 100% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 05.10.2026
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
310 tuh € makseid · 1 tenders
Transactions with state institutions
202665 919 €
202576 961 €
202489 916 €
202376 885 €
Largest payers
| Tartu Ülikool | 147 921 € |
| Ida-Tallinna Keskhaigla AS | 37 896 € |
| SA Tartu Ülikooli Kliinikum | 26 473 € |
| Riigi Tugiteenuste Keskus | 20 330 € |
| Eesti Kunstiakadeemia | 11 070 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | SA Viljandi Haigla | Operating costs | General hospital services | 1 767 € |
| 07.2026 | Tartu Ülikool | Operating costs | Tertiary education | 2 232 € |
| 06.2026 | Tartu Ülikool | Operating costs | Tertiary education | 4 410 € |
| 06.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 2 480 € |
| 05.2026 | Tartu Ülikool | Operating costs | Tertiary education | 2 848 € |
| 05.2026 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 860 € |
| 05.2026 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 1 829 € |
| 04.2026 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 11 656 € |
| 04.2026 | SA Viljandi Haigla | Operating costs | General hospital services | 6 969 € |
| 04.2026 | Tartu Ülikool | Operating costs | Tertiary education | 5 328 € |
| 03.2026 | Tartu Ülikool | Operating costs | Tertiary education | 5 696 € |
| 03.2026 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 2 914 € |
| 03.2026 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 496 € |
| 03.2026 | Päästeamet | Operating costs | Rescue services | 186 € |
| 02.2026 | Tartu Ülikool | Operating costs | Tertiary education | 2 976 € |
| 02.2026 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 860 € |
| 02.2026 | SA Viljandi Haigla | Operating costs | General hospital services | 1 240 € |
| 01.2026 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 5 828 € |
| 01.2026 | Tartu Ülikool | Operating costs | Tertiary education | 2 476 € |
| 01.2026 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 496 € |
| 01.2026 | Päästeamet | Operating costs | Rescue services | 372 € |
| 12.2025 | Tartu Ülikool | Operating costs | Tertiary education | 3 704 € |
| 12.2025 | JUSTIITS- JA DIGIMINISTEERIUM | Operating costs | Other public order and safety, incl. administration | 1 735 € |
| 12.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 496 € |
| 11.2025 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 11 656 € |
| 11.2025 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 860 € |
| 11.2025 | Tartu Ülikool | Operating costs | Tertiary education | 1 484 € |
| 11.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 744 € |
| 10.2025 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 2 914 € |
| 10.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 1 488 € |
| 09.2025 | Tartu Ülikool | Operating costs | Tertiary education | 7 188 € |
| 09.2025 | JUSTIITS- JA DIGIMINISTEERIUM | Operating costs | Other public order and safety, incl. administration | 4 464 € |
| 08.2025 | Tartu Ülikool | Operating costs | Tertiary education | 1 389 € |
| 07.2025 | Tartu Ülikool | Operating costs | Tertiary education | 248 € |
| 06.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 1 830 € |
| 06.2025 | Tartu Ülikool | Operating costs | Tertiary education | 488 € |
| 05.2025 | Tartu Ülikool | Operating costs | Tertiary education | 5 490 € |
| 05.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 04.2025 | Tartu Ülikool | Operating costs | Tertiary education | 10 126 € |
| 04.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 04.2025 | Kambja Vallavalitsus | Operating costs | Muu perekondade ja laste sotsiaalne kaitse | 183 € |
| 03.2025 | Tartu Ülikool | Operating costs | Tertiary education | 3 782 € |
| 03.2025 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 830 € |
| 03.2025 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 1 541 € |
| 03.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 03.2025 | Kambja Vallavalitsus | Operating costs | Muu perekondade ja laste sotsiaalne kaitse | 366 € |
| 02.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 01.2025 | Tartu Ülikool | Operating costs | Tertiary education | 9 516 € |
| 01.2025 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 12.2024 | Tartu Ülikool | Operating costs | Tertiary education | 12 871 € |
| 12.2024 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 3 900 € |
| 12.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 3 148 € |
| 12.2024 | Ida-Tallinna Keskhaigla AS | Operating costs | General hospital services | 2 928 € |
| 12.2024 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 1 278 € |
| 12.2024 | Eesti Töötukassa | Other operating expenses | Social protection of the unemployed | 858 € |
| 11.2024 | Tallinna Ülikool | Operating costs | Tertiary education | 4 880 € |
| 11.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 2 440 € |
| 11.2024 | Tartu Ülikool | Operating costs | Tertiary education | 1 220 € |
| 10.2024 | Tartu Ülikool | Operating costs | Tertiary education | 2 050 € |
| 10.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 830 € |
| 10.2024 | Eesti Geoloogiateenistus | Operating costs | R&D in environmental protection | 1 220 € |
| 10.2024 | Tallinna Vangla | Operating costs | Detention facilities | 256 € |
| 10.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 220 € |
| 09.2024 | KLIIMAMINISTEERIUM | Operating costs | Elektrienergia | 3 630 € |
| 08.2024 | Tartu Ülikool | Operating costs | Tertiary education | 5 368 € |
| 07.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 488 € |
| 06.2024 | Tartu Ülikool | Operating costs | Tertiary education | 3 294 € |
| 06.2024 | Tallinna Majanduskool | Operating costs | Vocational education | 1 830 € |
| 06.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 403 € |
| 06.2024 | Maarjamaa Hariduskolleegium | Operating costs | Basic and general secondary education | 244 € |
| 05.2024 | Tartu Ülikool | Operating costs | Tertiary education | 4 270 € |
| 05.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 1 464 € |
| 04.2024 | Tartu Ülikool | Operating costs | Tertiary education | 5 978 € |
| 04.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 2 318 € |
| 03.2024 | Tartu Ülikool | Operating costs | Tertiary education | 9 361 € |
| 03.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 2 318 € |
| 03.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 830 € |
| 03.2024 | Maarjamaa Hariduskolleegium | Operating costs | Basic and general secondary education | 366 € |
| 02.2024 | Tartu Ülikool | Operating costs | Tertiary education | 4 101 € |
| 02.2024 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 976 € |
| 01.2024 | SA Järvamaa | Operating costs | General economic and trade policy | 2 460 € |
| 01.2024 | Tartu Perekeskus | Operating costs | Muu perekondade ja laste sotsiaalne kaitse | 120 € |
| 12.2023 | Tallinna Majanduskool | Operating costs | Vocational education | 2 939 € |
| 12.2023 | SA Tartu Ülikooli Kliinikum | Operating costs | General hospital services | 2 880 € |
| 12.2023 | Tartu Ülikool | Operating costs | Tertiary education | 1 860 € |
| 12.2023 | Statistikaamet | Operating costs | Planeerimis- ja statistikateenused | 602 € |
| 12.2023 | Sotsiaalkindlustusamet | Operating costs | Other social protection, incl. administration | 401 € |
| 12.2023 | Politsei- ja Piirivalveamet | Operating costs | Police | 401 € |
| 12.2023 | Rahapesu Andmebüroo | Operating costs | Rahandus- ja fiskaalpoliitika | 401 € |
| 12.2023 | Riigi Info- ja Kommunikatsioonitehnoloogia Keskus | Operating costs | Other general services | 401 € |
| 12.2023 | Tax and Customs Board | Operating costs | Rahandus- ja fiskaalpoliitika | 201 € |
| 12.2023 | Prokuratuur | Operating costs | Other public order and safety, incl. administration | 201 € |
| 12.2023 | SOTSIAALMINISTEERIUM | Operating costs | Other social protection, incl. administration | 201 € |
| 12.2023 | Keeleamet | Operating costs | Other education, incl. administration | 201 € |
| 12.2023 | RIIGIKANTSELEI | Operating costs | Central government executive and legislative bodies | 201 € |
| 12.2023 | Riigi Tugiteenuste Keskus | Operating costs | Other general services | 201 € |
| 12.2023 | Põllumajandus- ja Toiduamet | Operating costs | Põllumajandus | 201 € |
| 11.2023 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 3 600 € |
| 11.2023 | SA Viljandi Haigla | Operating costs | General hospital services | 835 € |
| 10.2023 | Jõgevamaa Gümnaasium | Operating costs | Basic and general secondary education | 1 200 € |
| 09.2023 | Ettevõtluse ja Innovatsiooni Sihtasutus | Operating costs | General economic and trade policy | 3 070 € |
| 08.2023 | Tallinna Tehnikakõrgkool | Operating costs | Tertiary education | 2 400 € |
| 06.2023 | Tartu Ülikool | Operating costs | Tertiary education | 7 800 € |
| 06.2023 | Siseministeeriumi Infotehnoloogia- ja Arenduskeskus | Operating costs | Other public order and safety, incl. administration | 144 € |
| 05.2023 | Riigi Tugiteenuste Keskus | Operating costs | Other general services | 10 282 € |
| 05.2023 | Tartu Ülikool | Operating costs | Tertiary education | 7 680 € |
| 05.2023 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 1 320 € |
| 04.2023 | Riigi Tugiteenuste Keskus | Operating costs | Other general services | 9 847 € |
| 04.2023 | Tartu Ülikool | Operating costs | Tertiary education | 5 149 € |
| 04.2023 | Elva Vallavalitsus | Operating costs | Other education, incl. administration | 2 196 € |
| 04.2023 | MTÜ Maakondlikud Arenduskeskused | Operating costs | General economic and trade policy | 168 € |
| 03.2023 | Tartu Ülikool | Operating costs | Tertiary education | 3 818 € |
| 03.2023 | MTÜ Maakondlikud Arenduskeskused | Operating costs | General economic and trade policy | 1 615 € |
| 03.2023 | REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUM | Operating costs | Põllumajandus | 255 € |
| 02.2023 | Tartu Ülikool | Operating costs | Tertiary education | 3 720 € |
| 02.2023 | JUSTIITSMINISTEERIUM | Operating costs | Other public order and safety, incl. administration | 471 € |
| 02.2023 | JUSTIITSMINISTEERIUM | Labour costs | Other public order and safety, incl. administration | 23 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Public procurement contracts
| Date | Contracting authority | Tender | Amount |
|---|---|---|---|
| 04.06.2026 | Tartu Ülikool | Raamleping (IX) | 65 000 € |
Public Procurement Register
Holdings in other companies
1
| Company | Code | Holding | Since | Revenue |
|---|---|---|---|---|
| OÜ Purjekas | 16295687 | 16,66% | 28.07.2026 | 500 € |
Business Register
Companies linked via the board
2
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Äri- ja muu juhtimisalane nõustamine
20
| # | Company | Revenue |
|---|---|---|
| 1 | IPF Digital AS | 49,7 m € |
| 2 | Buggyra Organisation OÜ | 29,8 m € |
| 3 | KPMG Baltics OÜ | 23,6 m € |
| 4 | Aktsiaselts MAGNUM | 10,8 m € |
| 5 | Unlimited Services OÜ | 10,4 m € |
| 6 | Civitta AS | 8,7 m € |
| 7 | OÜ Skeleton Technologies | 6,3 m € |
| 8 | Capital Mill OÜ | 5,6 m € |
| 9 | Zenith Family Office OÜ | 5,0 m € |
| 10 | Gofaizen & Sherle OÜ | 4,9 m € |
| 11 | Odys Global OÜ | 4,8 m € |
| 12 | PHONE WORKS SOLUTIONS OÜ | 3,9 m € |
| 13 | Menasa Intellectual Property Rights Management OÜ | 3,8 m € |
| 14 | Seven Minerals OÜ | 3,5 m € |
| 15 | Miltton New Nordics OÜ | 3,5 m € |
| 16 | Colonna Varahaldus OÜ | 3,4 m € |
| 17 | Trinetix Digital Europe OÜ | 3,1 m € |
| 18 | AS PricewaterhouseCoopers Advisors | 3,1 m € |
| 19 | East Capital Real Estate AS | 3,0 m € |
| 20 | Sweep.agency. OÜ | 3,0 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 |
|---|---|
| changeconsulting.ee |
History and notices
9
| Date | Type | Content |
|---|---|---|
| 06.05.2026 | Entry | Amendment entry |
| 02.09.2023 | Entry | Amendment entry |
| 23.02.2023 | Hoiatusmäärus sundlõpetamiseks: ebapiisav netovara | |
| 05.10.2020 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 18.01.2018 | Entry | Amendment entry |
| 19.12.2017 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 17.02.2014 | Entry | Amendment entry |
| 22.02.2013 | Entry | First entry |