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DINER Osaühing

Legal form:

Private limited company

Registry code:

10000811

VAT no.:

EE100462454

Fiscal-year period:

01.01 - 31.12

Established:

28.05.1996 (30)

Former business names:

Aktsiaselts DINER

Capital:

35 156 EUR

Address:

Tehnika, Vao küla, Väike-Maarja vald, Lääne-Viru maakond, 46230

Status:

Registered

Contacts

Email:

info@dinerifarm.ee

Phone:

+372 58539980

Industries

AGRICULTURE, FORESTRY AND FISHING
Crop and animal production, hunting and related service activities
Animal production
01411 - Dairy cattle farming

VAT liability

	Start	End
EE100462454	01.01.1994

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	11.03.2026	Valid
2024	01.01.2024 - 31.12.2024	28.02.2025	Valid
2023	01.01.2023 - 31.12.2023	16.04.2024	Valid
2022	01.01.2022 - 31.12.2022	27.02.2023	Valid
2021	01.01.2021 - 31.12.2021	07.03.2022	Valid
2020	01.01.2020 - 31.12.2020	08.03.2021	Valid
2019	01.01.2019 - 31.12.2019	28.02.2020	Valid
2018	01.01.2018 - 31.12.2018	26.02.2019	Valid
2017	01.01.2017 - 31.12.2017	09.07.2018	Valid
2017	01.01.2017 - 31.12.2017	09.07.2018	Expired
2016	01.01.2016 - 31.12.2016	14.03.2017	Valid
2015	01.01.2015 - 31.12.2015	18.03.2016	Valid
2014	01.01.2014 - 31.12.2014	21.04.2015	Valid
2013	01.01.2013 - 31.12.2013	22.05.2014	Valid
2012	01.01.2012 - 31.12.2012	21.06.2013	Valid
2011	01.01.2011 - 31.12.2011	01.05.2012	Valid
2010	01.01.2010 - 31.12.2010	25.04.2011	Valid
2009	01.01.2009 - 31.12.2009	19.04.2010	Valid
2008	01.01.2008 - 31.12.2008	06.05.2009	Valid
2007	01.01.2007 - 31.12.2007	02.06.2008	Valid
2006	01.01.2006 - 31.12.2006	10.05.2007	Valid
2005	01.01.2005 - 31.12.2005	28.06.2006	Valid
2004	01.01.2004 - 31.12.2004	22.06.2005	Valid
2003	01.01.2003 - 31.12.2003	15.06.2004	Valid
2002	01.01.2002 - 31.12.2002	30.06.2003	Valid
2001	01.01.2001 - 31.12.2001	26.06.2002	Valid
2000	01.01.2000 - 31.12.2000	20.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

???

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Hidden

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	103 612 €	34 630 €	548 853 €7.9%	10
Kokku 2026:	103 612 €	34 630 €	548 853 €
2025 Q4	28 895 €	32 402 €	595 917 €14.7%	10
2025 Q3	86 921 €	28 672 €	698 988 €4.3%	10
2025 Q2	82 386 €	28 313 €	669 910 €5.9%	9
2025 Q1	107 295 €	23 955 €	632 774 €4.9%	8
Kokku 2025:	305 497 €	113 342 €	2 597 589 €10.6%
2024 Q4	87 207 €	22 113 €	665 134 €18.7%	7
2024 Q3	79 636 €	22 765 €	560 407 €3.7%	9
2024 Q2	42 999 €	20 409 €	540 193 €7.4%	9
2024 Q1	91 766 €	21 867 €	583 403 €30.7%	8
Kokku 2024:	301 608 €	87 154 €	2 349 137 €14.3%
2023 Q4	52 461 €	21 262 €	446 442 €0.2%	7
2023 Q3	27 250 €	18 710 €	447 358 €18.8%	7
2023 Q2	38 699 €	19 043 €	551 195 €9.6%	6
2023 Q1	82 560 €	19 031 €	609 471 €44.9%	6
Kokku 2023:	200 970 €	78 046 €	2 054 466 €16.9%
2022 Q4	143 148 €	21 343 €	1 105 671 €135.9%	6
2022 Q3	56 222 €	18 082 €	468 681 €0.2%	6
2022 Q2	29 629 €	17 255 €	467 669 €8.5%	7
2022 Q1	65 247 €	20 502 €	431 013 €6.2%	6
Kokku 2022:	294 246 €	77 182 €	2 473 034 €72.4%
2021 Q4	44 500 €	16 238 €	459 733 €20.2%	7
2021 Q3	46 408 €	19 348 €	382 590 €21.5%	6
2021 Q2	31 065 €	17 663 €	314 984 €13.5%	7
2021 Q1	44 233 €	19 807 €	277 556 €17.2%	7
Kokku 2021:	166 205 €	73 056 €	1 434 864 €36.4%
2020 Q4	24 148 €	15 465 €	335 164 €41.9%	7
2020 Q3	22 216 €	16 307 €	236 124 €2.2%	8
2020 Q2	6 844 €	17 136 €	230 954 €7.7%	8
2020 Q1	0 €	18 206 €	250 092 €19.1%	8
Kokku 2020:	53 207 €	67 115 €	1 052 335 €13.2%
2019 Q4	0 €	15 705 €	210 039 €4.7%	9
2019 Q3	27 123 €	17 837 €	220 509 €15.7%	9
2019 Q2	38 677 €	17 188 €	261 609 €10.2%	8
2019 Q1	39 975 €	18 346 €	237 389 €12.6%	8
Kokku 2019:	105 775 €	69 076 €	929 546 €1.5%
2018 Q4	21 990 €	14 466 €	271 549 €24.1%	8
2018 Q3	27 332 €	15 976 €	218 893 €4.2%	8
2018 Q2	31 732 €	17 895 €	228 557 €1.9%	7
2018 Q1	34 257 €	17 329 €	224 360 €39.1%	8
Kokku 2018:	115 311 €	65 666 €	943 359 €9.7%
2017 Q4	48 367 €	17 845 €	368 656 €62.6%	8
2017 Q3	37 950 €	19 330 €	226 711 €4.4%	9
2017 Q2	33 279 €	15 967 €	237 226 €11.9%	9
2017 Q1	41 037 €	17 466 €	211 904 €57.7%	9
Kokku 2017:	160 633 €	70 608 €	1 044 497 €66.1%
2016 Q4	11 479 €	14 368 €	134 353 €7.2%	9
2016 Q3	22 367 €	15 476 €	144 719 €15.2%	9
2016 Q2	24 541 €	18 246 €	170 617 €4.9%	9
2016 Q1	26 430 €	19 177 €	179 330 €24.8%	9
Kokku 2016:	84 817 €	67 267 €	629 019 €14.2%
2015 Q4	17 470 €	18 734 €	143 730 €1.8%	1
2015 Q3	21 284 €	18 401 €	141 174 €9.3%	1
2015 Q2	23 782 €	16 836 €	129 163 €5.6%	1
2015 Q1	29 656 €	17 826 €	136 760 €	1
Kokku 2015:	92 192 €	71 797 €	550 827 €

Revenue by industry

	2023	2024	2025
Dairy cattle farming	2 044 400 €	2 139 275 €	2 471 679 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Jana Borovkova	47407XXXXXX	14.07.1974 (51)	Board member	13.04.2026	-
Kalle Margus	38906XXXXXX	22.06.1989 (36)	Board member	14.09.2020	-

11 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Emacs Agro Gmbh	-	-	Shareholder	35 156,00 EUR	100	Sole ownership	01.09.2023	-

20 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Maidu Kuuse	37009XXXXXX	28.09.1970 (55)	Audit firm	30.12.2013	-
Osaühing MK Audit	-	-	Audit firm	30.12.2013	-

7 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Matthias Heinzel	-	23.11.1983 (42)	More than 50 % of voting rights in the consolidated entity	29.10.2024	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

548 853 €

Monthly average

182 951 €

Per employee

18 295 €

Equity ratio

520,40%

Labour taxes

Turnover ratio

6,31%

Tax ratio

33,42%

Monthly average

11 543 €

Per employee

1 154 €

State taxes

Monthly average

34 537 €

Turnover ratio

18,88%

Estimated salary

Gross salary

2 186 €

Net salary

1 770 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 416 568 €7.3%	1 528 631 €57.4%	971 330 €49.4%	650 224 €9.8%	592 052 €66.1%	356 449 €31.9%	523 098 €
Non-current assets	4 009 737 €38.9%	2 886 191 €2.9%	2 805 832 €0.2%	2 811 693 €45.4%	1 933 699 €1.0%	1 953 171 €20.4%	1 622 414 €
Total assets	5 426 305 €22.9%	4 414 822 €16.9%	3 777 162 €9.1%	3 461 917 €37.1%	2 525 751 €9.4%	2 309 620 €7.6%	2 145 512 €
Short-term liabilities	181 598 €21.1%	149 999 €14.5%	175 344 €47.3%	332 498 €8.5%	363 295 €9.2%	332 620 €84.9%	179 922 €
Long-term liabilities	-	14 467 €17.9%	17 630 €62.6%	47 121 €78.2%	216 430 €52.6%	456 441 €21.6%	582 082 €
Total liabilities	181 598 €10.4%	164 466 €14.8%	192 974 €49.2%	379 619 €34.5%	579 725 €26.5%	789 061 €3.6%	762 004 €
Share or stock capital	35 156 €	35 156 €	35 156 €	35 156 €	35 156 €	35 156 €	35 156 €
Retained earnings	4 215 200 €18.8%	3 549 032 €16.5%	3 047 142 €59.5%	1 910 870 €28.6%	1 485 403 €10.2%	1 348 352 €21.7%	1 107 487 €
Net profit	994 351 €49.3%	666 168 €32.7%	501 890 €55.8%	1 136 272 €167.1%	425 467 €210.4%	137 051 €43.1%	240 865 €
Equity	5 244 707 €23.4%	4 250 356 €18.6%	3 584 188 €16.3%	3 082 298 €58.4%	1 946 026 €28.0%	1 520 559 €9.9%	1 383 508 €
Turnover	2 575 107 €12.0%	2 299 666 €12.0%	2 052 953 €19.6%	2 554 199 €74.9%	1 460 344 €41.3%	1 033 835 €13.4%	911 458 €
Profit margin	38.61%33.3%	28.97%18.5%	24.45%45.0%	44.49%52.7%	29.13%119.8%	13.26%49.8%	26.43%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	OOL PUV	ZGB ALB	F WKH KSY	513 840	221 814
Liquidity
Current ratio	AR.L	V.Y	J.M	1.6	1.1
Quick ratio	S.Y	B.D	K.K	0.9	0.3
Cash ratio	K.T	E.A	Z.B	0.6	0.1
Efficiency
Days sales outstanding (dso)	DO.T	JV.V	AI.Z	24.0	46.0
Asset turnover	P.O	E.L	Z.G	0.6	0.5
Structure
Debt ratio	X.G	C.J	R.W	0.2	0.3
Profitability
Operating margin	IU.L%	EH.T%	VP.L%	29.8%	14.9%
Net profit margin	MH.P%	LF.E%	IC.M%	29.1%	13.3%
Return on assets (roa)	HI.O%	MH.V%	XN.I%	17.6%	6.2%
Return on equity (roe)	OE.A%	SJ.M%	SM.U%	21.9%	9.0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 40000397 / 24	13.04.2026	Entry - Amendment entry	Entered into force (13.04.2026)
Ä 40000397 / 23	29.10.2024	Entry - Amendment entry under NSPA § 595¹ (1)	Entered into force (29.10.2024)
Ä 40000397 / 22	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 40000397 / 21	16.09.2020	Entry - Amendment entry under CRA § 525 (2)	Entered into force (16.09.2020)
Ä 40000397 / 20	14.09.2020	Entry - Amendment entry	Entered into force (14.09.2020)

1 - 5 / 33 rows

Real estate

Address	Area	Purpose
Aavikupõllu, Uuemõisa küla, Väike-Maarja vald, Lääne-Viru maakond	127918 m²	Agricultural land 100%
Agro, Liivaküla, Väike-Maarja vald, Lääne-Viru maakond	153194 m²	Agricultural land 100%
Arro, Nõmme küla, Väike-Maarja vald, Lääne-Viru maakond	202524 m²	Agricultural land 100%
Aru, Nadalama küla, Väike-Maarja vald, Lääne-Viru maakond	101188 m²	Agricultural land 100%
Farmi, Nõmme küla, Väike-Maarja vald, Lääne-Viru maakond	203461 m²	Agricultural land 100%

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 5 / 59 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notice of alienation of state property	24.10.2022
Notice of granting or refusal of an environmental permit	10.08.2020
Notice of disclosure of the draft environmental permit	24.07.2020
Notice of initiation of proceedings for an environmental permit	05.06.2020
Notice of granting or refusal of a special water-use permit	09.02.2017

1 - 5 / 11 rows

Public transactions

Date	Party	Amount	Classification
06.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	32 224.36 € Received	OTHER GRANTS Agriculture
17.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	44 685.00 € Received	OTHER GRANTS Agriculture
09.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	3 150.00 € Received	OTHER GRANTS Agriculture
08.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	3 122.60 € Received	OTHER GRANTS Agriculture
05.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	87 303.96 € Received	OTHER GRANTS Agriculture

1 - 5 / 33 rows

.ee domains

Domain	Status	Registered	Expires	End
dinerifarm.ee	Active	19.05.2015	20.05.2027	-

1 - 1 / 1 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders