Osaühing COMMENT (10054057)

Osaühing COMMENT

Legal form:

Private limited company

Registry code:

10054057

VAT no.:

EE100458646

Fiscal-year period:

01.01 - 31.12

Established:

05.07.1996 (28)

Capital:

24 975 EUR

Address:

Lääne-Viru maakond, Rakvere linn, Karja tn 70

Status:

Registered

Contacts

Email:

mati@comment.ee

Phone:

+372 5045094

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Non-specialised retail trade
47121 - Other non-specialised retail trade
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Architectural & engineering activities; technical testing and analysis
Architectural & engineering activities and technical consultancy
7112 - Engineering activities and related technical consultancy
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE100458646	01.02.1995

Annual reports

	Period	Submitted
2024	01.01.2024 - 31.12.2024	03.06.2025	Valid
2023	01.01.2023 - 31.12.2023	17.06.2024	Valid
2022	01.01.2022 - 31.12.2022	12.06.2023	Valid
2021	01.01.2021 - 31.12.2021	18.05.2022	Valid
2020	01.01.2020 - 31.12.2020	17.05.2021	Valid
2019	01.01.2019 - 31.12.2019	02.07.2020	Valid
2018	01.01.2018 - 31.12.2018	31.05.2019	Valid
2017	01.01.2017 - 31.12.2017	28.05.2018	Valid
2016	01.01.2016 - 31.12.2016	26.04.2017	Valid
2015	01.01.2015 - 31.12.2015	10.06.2016	Valid
2014	01.01.2014 - 31.12.2014	26.05.2015	Valid
2013	01.01.2013 - 31.12.2013	12.06.2014	Valid
2012	01.01.2012 - 31.12.2012	13.06.2013	Valid
2011	01.01.2011 - 31.12.2011	21.06.2012	Valid
2010	01.01.2010 - 31.12.2010	24.05.2011	Valid
2009	01.01.2009 - 31.12.2009	29.06.2010	Valid
2008	01.01.2008 - 31.12.2008	18.06.2009	Valid
2007	01.01.2007 - 31.12.2007	04.06.2008	Valid
2006	01.01.2006 - 31.12.2006	20.06.2007	Valid
2005	01.01.2005 - 31.12.2005	26.06.2006	Valid
2004	01.01.2004 - 31.12.2004	16.06.2005	Valid
2003	01.01.2003 - 31.12.2003	17.06.2004	Valid
2002	01.01.2002 - 31.12.2002	26.06.2003	Valid
2001	01.01.2001 - 31.12.2001	18.09.2002	Valid
2000	01.01.2000 - 31.12.2000	20.06.2001	Valid

Unsubmitted declarations

✓ No unsubmitted declarations as of 12.06.2025.

Tax debt

✓ None

Unsubmitted reports

✓ Missing

Unsubmitted decl.

✓ Missing

Court decisions

Official notices

TTJA decisions

Real estate

.ee domains

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2025 Q1	11 026 €	4 254 €	47 710 €6.2%	2
Kokku 2025:	11 026 €	4 254 €	47 710 €
2024 Q4	11 667 €	4 207 €	44 936 €12.5%	2
2024 Q3	7 748 €	3 287 €	39 949 €38.8%	2
2024 Q2	5 420 €	3 176 €	28 771 €37.2%	2
2024 Q1	4 936 €	3 386 €	45 831 €25.6%	2
Kokku 2024:	29 772 €	14 056 €	159 487 €21.1%
2023 Q4	7 617 €	4 576 €	36 494 €3.7%	2
2023 Q3	9 202 €	4 885 €	37 900 €29.8%	2
2023 Q2	5 846 €	2 886 €	29 198 €3.7%	2
2023 Q1	6 324 €	4 113 €	28 144 €34.0%	2
Kokku 2023:	28 988 €	16 459 €	131 736 €4.3%
2022 Q4	9 809 €	5 238 €	42 635 €34.9%	2
2022 Q3	33 639 €	5 083 €	31 596 €12.3%	2
2022 Q2	9 172 €	5 005 €	36 029 €31.2%	2
2022 Q1	6 614 €	5 005 €	27 452 €33.7%	2
Kokku 2022:	59 234 €	20 331 €	137 713 €17.8%
2021 Q4	8 775 €	4 700 €	41 413 €13.1%	2
2021 Q3	9 515 €	4 191 €	47 664 €9.6%	2
2021 Q2	9 801 €	4 191 €	43 497 €24.5%	2
2021 Q1	8 155 €	4 191 €	34 932 €0.3%	2
Kokku 2021:	36 247 €	17 273 €	167 505 €33.5%
2020 Q4	8 358 €	4 298 €	34 825 €7.2%	2
2020 Q3	7 493 €	4 214 €	32 478 €8.3%	3
2020 Q2	7 289 €	4 375 €	29 994 €6.5%	3
2020 Q1	8 483 €	4 901 €	28 164 €	3
Kokku 2020:	31 622 €	17 789 €	125 460 €

Revenue by industry

	2021	2022	2023
Construction engineering design and consultancy	115 347 €	94 350 €	100 900 €
Renting and operating of own or leased real estate	14 457 €	12 851 €	20 338 €
Other retail sale not in stores, stalls or markets	33 610 €	28 881 €	12 252 €

Debts to the tax authority

✓ No tax debt as of 12.06.2025

2025 Q1

Turnover

Amount

47 710 €

Monthly average

15 903 €

Per employee

7 952 €

Equity ratio

63,68%

Labour taxes

Turnover ratio

8,92%

Tax ratio

38,58%

Monthly average

1 418 €

Per employee

709 €

State taxes

Monthly average

3 675 €

Turnover ratio

23,11%

Estimated salary

Gross salary

1 436 €

Net salary

1 212 €

Aggregate data

	2019	2020	2021	2022	2023
Current assets	38 798 €	42 582 €9.8%	60 901 €43.0%	48 179 €20.9%	65 675 €36.3%
Non-current assets	113 092 €	112 581 €0.5%	110 547 €1.8%	104 097 €5.8%	92 238 €11.4%
Varad kokku	151 890 €	155 163 €2.2%	171 448 €10.5%	152 276 €11.2%	157 913 €3.7%
Short-term liabilities	5 403 €	7 331 €35.7%	8 912 €21.6%	10 592 €18.9%	10 783 €1.8%
Pikaajalised kohustised	-	-	-	-	-
Kohustised kokku	5 403 €	7 331 €35.7%	8 912 €21.6%	10 592 €18.9%	10 783 €1.8%
Osa- või aktsiakapital	25 594 €	25 594 €0.0%	25 594 €0.0%	24 975 €2.4%	24 975 €0.0%
Jaotamata kasum	122 057 €	120 893 €1.0%	115 338 €4.6%	32 666 €71.7%	116 709 €257.3%
Puhaskasum	-1 164 €	1 345 €215.5%	21 604 €1 506.2%	84 043 €289.0%	5 446 €93.5%
Omakapital	146 487 €	147 832 €0.9%	162 536 €9.9%	141 684 €12.8%	147 130 €3.8%
Turnover	122 045 €	127 194 €4.2%	163 414 €28.5%	136 082 €16.7%	133 490 €1.9%
Kasumimarginaal	-0.95%	1.06%210.9%	13.22%1 150.2%	61.76%367.1%	4.08%93.4%

	Date of birth	Role	Start	Valid
Ain Jaanru	07.03.1951 (74)	Board member	05.07.1996	yes
Mati Tekkel	29.01.1959 (66)	Board member	05.07.1996	yes

	Birth or registration date	Role	Share	%	Type	Start
Ain Jaanru	07.03.1951 (74)	Shareholder	12 462,00 EUR	49,9	Sole ownership	29.12.2011
Marge Tekkel	17.05.1959 (66)	Shareholder	51,00 EUR	0,2	Sole ownership	29.12.2011
Mati Tekkel	29.01.1959 (66)	Shareholder	12 462,00 EUR	49,9	Sole ownership	29.12.2011

	Date of birth	Control	Start
Ain Jaanru	07.03.1951 (74)	Direct holding	29.10.2018
Mati Tekkel	29.01.1959 (66)	Direct holding	29.10.2018

Licences & notices

	Number	Field	Status	Start	End
Majandustegevusteade	EEK000498	Construction > Building audit	Valid	08.05.2008	-
Majandustegevusteade	EEP001349	Construction > Design / engineering	Valid	08.05.2008	-
Majandustegevusteade	EPE000410	Construction > Expert assessment of a construction project	Valid	08.05.2008	-
Majandustegevusteade	EH10054057-0001	Construction > Construction	Valid	04.04.2003	-
Majandustegevusteade	EO10054057-0001	Construction > Owner’s supervision	Valid	04.04.2003	-

Regulations

	Date	Type	Deadline	Status
Ä 40000560 / 13	13.03.2024	Entry - Amendment entry under NSPA § 595¹ (1)		Entered into force (13.03.2024)
Ä 40000560 / 12	24.10.2022	Entry - Amendment entry		Entered into force (24.10.2022)
Ä 40000560 / 11	17.09.2021	Entry - Amendment entry		Entered into force (17.09.2021)
Ä 40000560 / 10	19.01.2018	Entry - Amendment entry		Entered into force (19.01.2018)
Ä 40000560 / 9	05.12.2017	Entry - Amendment entry		Entered into force (05.12.2017)
Ä 40000560 / 8	23.01.2012	Entry - Amendment entry		Entered into force (23.01.2012)
Ä 40000560 / 7	29.12.2011	Entry - Amendment entry		Entered into force (29.12.2011)
Ä 40000560 / M4	29.12.2011	Deliverable order - Amendment entry	31.01.2012	Entered into force (05.01.2012)
Ä 40000560 / 6	30.06.2010	Deletion of activities from registry card - Amendment entry		Entered into force (30.06.2010)
Ä 560 / M3	10.11.2008	Fine-warning order – annual-report deficiencies	09.02.2009	Deficiencies remedied (05.12.2008)
Ä 560 / 5	04.04.2006	Entry - Amendment entry		Entered into force (04.04.2006)
Ä 560 / M2	21.03.2006	Deliverable order to remedy deficiencies - Amendment entry		Entered into force (24.03.2006)

Real estate

Registry part:

1508131

Cadastral number:

66301:013:0690

Type:

Kinnisasi

Address:

Karja tn 70, Rakvere linn, Lääne-Viru maakond

Purpose:

Industrial land 100%

Area:

2579 m²

Official announcements

	Date
Notice of reduction of share capital of a private-limited company	14.06.2022

Public transactions

	Party	Amount	Classification
16.04.2025	Rakvere Linnavalitsus	420.90 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
14.04.2025	Tallinna Tehnikakõrgkool	1 037.00 € Saadud	NON-CURRENT ASSETS Tertiary education
14.03.2025	Tallinna Tehnikakõrgkool	1 037.00 € Saadud	NON-CURRENT ASSETS Tertiary education
14.02.2025	Tallinna Tehnikakõrgkool	518.50 € Saadud	NON-CURRENT ASSETS Tertiary education
06.12.2024	Kadrina Vallavalitsus	1 220.00 € Saadud	NON-CURRENT ASSETS Road transport
14.10.2024	Rakvere Linnavalitsus	427.00 € Saadud	OPERATING EXPENSES Pre-primary education
09.08.2024	Kadrina Vallavalitsus	518.50 € Saadud	NON-CURRENT ASSETS Sport
12.07.2024	Viru-Nigula vallavalitsus	4 148.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
11.07.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
13.06.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
13.05.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
12.04.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
14.03.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
13.02.2024	Kadrina Vallavalitsus	1 037.00 € Saadud	NON-CURRENT ASSETS Sport
11.01.2024	Kadrina Vallavalitsus	1 020.00 € Saadud	NON-CURRENT ASSETS Sport
14.12.2023	Sihtasutus Virumaa Muuseumid	1 020.00 € Saadud	OPERATING EXPENSES Museums
13.12.2023	Kadrina Vallavalitsus	1 020.00 € Saadud	NON-CURRENT ASSETS Sport
08.12.2023	Sihtasutus Virumaa Muuseumid	1 020.00 € Saadud	OPERATING EXPENSES Museums
14.11.2023	Sihtasutus Ida-Viru Keskhaigla	1 980.00 € Saadud	NON-CURRENT ASSETS General hospital services
14.11.2023	Tallinna Tehnikakõrgkool	510.00 € Saadud	NON-CURRENT ASSETS R&D in education
10.11.2023	Kadrina Vallavalitsus	780.00 € Saadud	NON-CURRENT ASSETS Road transport
19.10.2023	Sihtasutus Virumaa Muuseumid	1 020.00 € Saadud	OPERATING EXPENSES Museums
18.10.2023	Tallinna Tehnikakõrgkool	1 020.00 € Saadud	NON-CURRENT ASSETS R&D in education
18.10.2023	Sihtasutus Virumaa Muuseumid	1 020.00 € Saadud	OPERATING EXPENSES Museums
12.10.2023	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
14.09.2023	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
14.09.2023	Tallinna Tehnikakõrgkool	1 020.00 € Saadud	NON-CURRENT ASSETS Tertiary education
14.08.2023	Sihtasutus Virumaa Muuseumid	1 020.00 € Saadud	OPERATING EXPENSES Museums
14.08.2023	Tallinna Tehnikakõrgkool	1 020.00 € Saadud	NON-CURRENT ASSETS Tertiary education
10.08.2023	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
18.07.2023	Sihtasutus Virumaa Muuseumid	900.00 € Saadud	OPERATING EXPENSES Museums
20.06.2023	Sihtasutus Ida-Viru Keskhaigla	510.00 € Saadud	NON-CURRENT ASSETS General hospital services
20.06.2023	Sihtasutus Ida-Viru Keskhaigla	480.00 € Saadud	NON-CURRENT ASSETS General hospital services
11.05.2023	Rakvere Vallavalitsus	1 206.00 € Saadud	NON-CURRENT ASSETS Sport
13.04.2023	Rakvere Vallavalitsus	630.00 € Saadud	NON-CURRENT ASSETS Sport
13.03.2023	Rakvere Vallavalitsus	1 098.00 € Saadud	NON-CURRENT ASSETS Sport
13.02.2023	Rakvere Vallavalitsus	1 116.00 € Saadud	NON-CURRENT ASSETS Sport
12.01.2023	Rakvere Vallavalitsus	450.00 € Saadud	NON-CURRENT ASSETS Sport
24.11.2022	Rakvere Vallavalitsus	2 898.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
14.11.2022	Rakvere Vallavalitsus	900.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
13.10.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
13.09.2022	Rakvere Vallavalitsus	120.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
13.09.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
16.08.2022	Sihtasutus Ida-Viru Keskhaigla	456.00 € Saadud	OPERATING EXPENSES General hospital services
11.08.2022	Rakvere Linnavalitsus	180.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
11.08.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
14.07.2022	Rakvere Linnavalitsus	588.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
14.07.2022	Rakvere Linnavalitsus	294.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
14.07.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
14.07.2022	Sihtasutus Ida-Viru Keskhaigla	432.00 € Saadud	OPERATING EXPENSES General hospital services
16.06.2022	Rakvere Linnavalitsus	588.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
16.06.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
13.06.2022	Rakvere Linnavalitsus	294.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
16.05.2022	Rakvere Linnavalitsus	588.00 € Saadud	OPERATING EXPENSES Biodiversity and landscape conservation
12.05.2022	Rakvere Vallavalitsus	402.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
13.04.2022	Rakvere Linnavalitsus	294.00 € Saadud	OPERATING EXPENSES General economic development projects
13.01.2022	Rakvere Vallavalitsus	804.00 € Saadud	NON-CURRENT ASSETS Other housing and municipal-services activities
10.01.2022	Kadrina Vallavalitsus	840.00 € Saadud	NON-CURRENT ASSETS Libraries
16.12.2021	Rakvere Linnavalitsus	294.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
11.11.2021	Rakvere Linnavalitsus	588.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
14.10.2021	Rakvere Linnavalitsus	294.00 € Saadud	NON-CURRENT ASSETS Biodiversity and landscape conservation
23.09.2021	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
13.09.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
13.09.2021	Rakvere Vallavalitsus	990.00 € Saadud	NON-CURRENT ASSETS Basic and general secondary education
12.08.2021	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
12.08.2021	Rakvere Vallavalitsus	990.00 € Saadud	NON-CURRENT ASSETS Basic and general secondary education
12.08.2021	Kadrina Vallavalitsus	252.00 € Saadud	NON-CURRENT ASSETS Road transport
12.08.2021	Kadrina Vallavalitsus	252.00 € Saadud	NON-CURRENT ASSETS Recreational parks and facilities
11.08.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
15.07.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Road transport
13.07.2021	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
12.07.2021	Rakvere Vallavalitsus	990.00 € Saadud	NON-CURRENT ASSETS Basic and general secondary education
12.07.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Recreational parks and facilities
12.07.2021	Kadrina Vallavalitsus	438.00 € Saadud	NON-CURRENT ASSETS Road transport
12.07.2021	Kadrina Vallavalitsus	432.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
15.06.2021	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	NON-CURRENT ASSETS General hospital services
10.06.2021	Rakvere Vallavalitsus	990.00 € Saadud	NON-CURRENT ASSETS Basic and general secondary education
04.06.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Recreational parks and facilities
04.06.2021	Kadrina Vallavalitsus	810.00 € Saadud	NON-CURRENT ASSETS Road transport
04.06.2021	Kadrina Vallavalitsus	126.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
19.05.2021	Sihtasutus Ida-Viru Keskhaigla	504.00 € Saadud	NON-CURRENT ASSETS General hospital services
13.05.2021	Rakvere Vallavalitsus	990.00 € Saadud	NON-CURRENT ASSETS Basic and general secondary education
07.05.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Recreational parks and facilities
07.05.2021	Kadrina Vallavalitsus	252.00 € Saadud	NON-CURRENT ASSETS Other economy, incl. economic administration
07.05.2021	Kadrina Vallavalitsus	714.00 € Saadud	NON-CURRENT ASSETS Road transport
07.05.2021	Kadrina Vallavalitsus	252.00 € Saadud	NON-CURRENT ASSETS Road transport
07.05.2021	Kadrina Vallavalitsus	504.00 € Saadud	NON-CURRENT ASSETS Road transport
07.04.2021	Kadrina Vallavalitsus	536.40 € Saadud	NON-CURRENT ASSETS Road transport
09.03.2021	Kadrina Vallavalitsus	357.00 € Saadud	NON-CURRENT ASSETS Road transport
11.01.2021	Kadrina Vallavalitsus	540.00 € Saadud	NON-CURRENT ASSETS Recreational parks and facilities

.ee domains

	Status	Registered	Expires
comment.ee	ok (paid and in zone)	04.07.2010	17.11.2025