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Osaühing APF Invest

Legal form:

Private limited company

Registry code:

10192986

VAT no.:

EE100757046

Fiscal-year period:

01.01 - 31.12

Established:

13.05.1997 (29)

Former business names:

Osaühing A.P.F. KAUBANDUS, Osaühing APF KAUBANDUS

Capital:

2 556 EUR

Address:

Hobuseraua tn 50, Tartu linn, Tartu linn, Tartu maakond, 51011

Status:

Registered

Contacts

Email:

aivar.paluvee@gmail.com

Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale on a fee or contract basis
46181 - Wholesale brokerage of other specific goods
ACCOMMODATION AND FOOD SERVICE
Accommodation
Holiday and other short-stay accommodation
55202 - Holiday houses
ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
Rental and leasing
Rental and leasing of motor vehicles
Rental and leasing of passenger cars and light vans
77111 - Rental and leasing of passenger cars and light vans (gross weight up to 3.5 t)
Rental and operating leasing of other machinery, equipment and tangible goods
77331 - Rental and leasing of office machinery, equipment and computers

VAT liability

	Start	End
EE100757046	01.05.2002
EE100704235	01.08.2001	30.04.2002

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	30.06.2024	Valid
2022	01.01.2022 - 31.12.2022	29.05.2023	Valid
2021	01.01.2021 - 31.12.2021	03.06.2022	Valid
2020	01.01.2020 - 31.12.2020	23.05.2021	Valid
2019	01.01.2019 - 31.12.2019	28.05.2020	Valid
2018	01.01.2018 - 31.12.2018	22.06.2019	Valid
2017	01.01.2017 - 31.12.2017	04.06.2018	Valid
2016	01.01.2016 - 31.12.2016	06.06.2017	Valid
2015	01.01.2015 - 31.12.2015	28.06.2016	Valid
2014	01.01.2014 - 31.12.2014	18.06.2015	Valid
2013	01.01.2013 - 31.12.2013	02.07.2014	Valid
2012	01.01.2012 - 31.12.2012	01.07.2013	Valid
2011	01.01.2011 - 31.12.2011	29.06.2012	Valid
2010	01.01.2010 - 31.12.2010	19.06.2011	Valid
2009	01.01.2009 - 31.12.2009	29.06.2010	Valid
2008	01.01.2008 - 31.12.2008	26.06.2009	Valid
2007	01.01.2007 - 31.12.2007	19.06.2008	Valid
2006	01.01.2006 - 31.12.2006	20.06.2007	Valid
2005	01.01.2005 - 31.12.2005	04.07.2006	Valid
2004	01.01.2004 - 31.12.2004	04.07.2005	Valid
2003	01.01.2003 - 31.12.2003	18.08.2004	Valid
2002	01.01.2002 - 31.12.2002	18.06.2003	Valid
2001	01.01.2001 - 31.12.2001	27.06.2002	Valid
2000	01.01.2000 - 31.12.2000	03.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

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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	400 €	0 €	600 €98.7%	-
Kokku 2026:	400 €	0 €	600 €
2025 Q4	10 609 €	0 €	45 968 €19.2%	-
2025 Q3	0 €	0 €	56 872 €	-
2025 Q2	0 €	0 €	0 €100.0%	-
2025 Q1	0 €	0 €	86 616 €50.7%	-
Kokku 2025:	10 609 €	0 €	189 456 €113.4%
2024 Q4	0 €	0 €	57 462 €193.4%	-
2024 Q3	0 €	0 €	19 587 €99.5%	-
2024 Q2	0 €	0 €	9 817 €415.9%	-
2024 Q1	1 092 €	0 €	1 903 €85.6%	-
Kokku 2024:	1 092 €	0 €	88 769 €89.5%
2023 Q4	48 295 €	7 000 €	1 025 €97.1%	-
2023 Q3	5 976 €	0 €	35 956 €289.8%	-
2023 Q2	1 214 €	0 €	9 225 €1 373.5%	-
2023 Q1	41 €	0 €	626 €90.5%	-
Kokku 2023:	55 526 €	7 000 €	46 832 €41.1%
2022 Q4	25 547 €	0 €	6 611 €66.8%	-
2022 Q3	50 000 €	0 €	19 928 €6.0%	-
2022 Q2	1 628 €	0 €	18 803 €44.9%	-
2022 Q1	4 918 €	693 €	34 112 €94.5%	-
Kokku 2022:	82 093 €	693 €	79 454 €22.8%
2021 Q4	2 127 €	693 €	17 542 €5.2%	1
2021 Q3	1 605 €	693 €	18 495 €23.1%	1
2021 Q2	1 580 €	693 €	15 026 €10.0%	1
2021 Q1	2 845 €	528 €	13 663 €55.1%	1
Kokku 2021:	8 157 €	2 607 €	64 726 €49.5%
2020 Q4	1 942 €	693 €	30 450 €50.4%	1
2020 Q3	3 574 €	628 €	61 445 €199.0%	1
2020 Q2	1 380 €	693 €	20 550 €30.1%	1
2020 Q1	1 690 €	643 €	15 798 €3.9%	1
Kokku 2020:	8 586 €	2 657 €	128 243 €46.8%
2019 Q4	2 591 €	618 €	15 200 €10.1%	1
2019 Q3	2 013 €	618 €	16 900 €0.1%	1
2019 Q2	0 €	618 €	16 910 €55.9%	1
2019 Q1	0 €	580 €	38 333 €20.6%	1
Kokku 2019:	4 604 €	2 434 €	87 343 €33.0%
2018 Q4	0 €	561 €	31 780 €106.6%	1
2018 Q3	495 €	561 €	15 380 €69.0%	1
2018 Q2	0 €	561 €	49 588 €47.6%	1
2018 Q1	530 €	593 €	33 600 €18.0%	1
Kokku 2018:	1 025 €	2 276 €	130 348 €122.1%
2017 Q4	0 €	691 €	28 477 €	1
2017 Q3	0 €	558 €	0 €100.0%	1
2017 Q2	19 €	0 €	12 976 €24.7%	1
2017 Q1	298 €	0 €	17 237 €	0
Kokku 2017:	317 €	1 249 €	58 690 €
2016 Q4	469 €	0 €	0 €	0
2016 Q3	252 €	0 €	0 €	0
2016 Q2	7 417 €	0 €	0 €	0
2016 Q1	1 296 €	0 €	0 €	0
Kokku 2016:	9 434 €	0 €	0 €
2015 Q4	3 281 €	0 €	0 €	0
2015 Q3	1 654 €	0 €	0 €	0
2015 Q2	4 369 €	0 €	0 €	0
2015 Q1	2 484 €	0 €	0 €	0
Kokku 2015:	11 788 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Wholesale brokerage of other specific goods			82 344 €
Rental and leasing of passenger cars and light vans (gross weight up to 3.5 t)			4 019 €
Holiday houses	441 €	500 €	1 167 €
Rental and leasing of office machinery, equipment and computers			150 €
Sale of passenger cars and light vans (gross weight under 3.5 t)	18 417 €	12 833 €
Rental and leasing of passenger cars and light vans (gross weight under 3.5 t)	3 072 €	3 382 €
Rental and leasing of office machinery and equipment, incl. computers	10 001 €	1 000 €
Rental and leasing of water transport equipment	280 €	800 €
Renting and operating of own or leased real estate	41 099 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Aivar Paluvee	36508XXXXXX	28.08.1965 (60)	Board member	23.03.2007	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Aivar Paluvee	36508XXXXXX	28.08.1965 (60)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Aivar Paluvee	36508XXXXXX	28.08.1965 (60)	Direct holding	08.10.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Variku arendus OÜ	07.11.2024	Shareholder	1,00 EUR	50	Sole ownership	07.11.2024	-

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

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

600 €

Monthly average

200 €

Per employee

0 €

Equity ratio

7,82%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

133 €

Turnover ratio

66,67%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	225 966 €16.1%	269 290 €57.6%	635 050 €488.4%	107 927 €3 681.6%	2 854 €32.4%	4 219 €
Non-current assets	1 102 249 €19.3%	923 552 €11.4%	829 219 €32.9%	1 236 025 €1.5%	1 217 401 €0.6%	1 209 830 €
Total assets	1 328 215 €11.3%	1 192 842 €18.5%	1 464 269 €9.0%	1 343 952 €10.1%	1 220 255 €0.5%	1 214 049 €
Short-term liabilities	1 254 578 €25.4%	1 000 355 €18 675.4%	5 328 €88.0%	44 565 €18.5%	54 693 €54.4%	119 943 €
Long-term liabilities	-	-	-	90 100 €67.6%	278 500 €30.9%	212 810 €
Total liabilities	1 254 578 €25.4%	1 000 355 €18 675.4%	5 328 €96.0%	134 665 €59.6%	333 193 €0.1%	332 753 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	189 931 €25.9%	256 385 €72.5%	931 731 €5.3%	884 506 €0.7%	878 740 €2.4%	858 469 €
Net profit	-118 850 €78.8%	-66 454 €112.7%	524 654 €62.8%	322 225 €5 488.4%	5 766 €71.6%	20 271 €
Equity	73 637 €61.7%	192 487 €86.8%	1 458 941 €20.6%	1 209 287 €36.3%	887 062 €0.7%	881 296 €
Turnover	87 680 €373.6%	18 515 €74.7%	73 310 €10.8%	66 179 €36.5%	104 230 €20.1%	86 784 €
Profit margin	-135.55%62.2%	-358.92%150.2%	715.66%47.0%	486.90%8 701.5%	5.53%76.3%	23.36%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-FIS PMR	-QY NGT	QTJ UIP	330 616	18 277
Liquidity
Current ratio	H.J	N.T	NWA.M	2.4	0.1
Quick ratio	K.K	S.D	LUI.K	2.4	0.0
Cash ratio	C.L	U.L	HQT.X	2.4	0.0
Efficiency
Days sales outstanding (dso)	TO.T	UFS.V	NK.L	4.3	4.2
Asset turnover	T.E	Z.F	W.N	0.1	0.1
Structure
Debt ratio	O.X	K.U	H.M	0.1	0.3
Profitability
Operating margin	-NAB.K%	-FHL.P%	IRU.Y%	482.7%	5.9%
Net profit margin	-TAF.R%	-TFZ.Q%	TVA.H%	486.9%	5.5%
Return on assets (roa)	-F.Z%	-A.Y%	NK.J%	25.1%	0.5%
Return on equity (roe)	-KLT.O%	-HZ.E%	RR.P%	26.6%	0.7%

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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 30043448 / 13	03.03.2025	Entry - Amendment entry	Entered into force (03.03.2025)
Ä 30043448 / 12	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 30043448 / 11	05.01.2023	Entry - Amendment entry under CRA § 525 (2)	Entered into force (05.01.2023)
Ä 30043448 / 10	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 30043448 / 9	30.11.2017	Entry - Amendment entry	Entered into force (30.11.2017)

1 - 5 / 13 rows

Real estate

Address	Area	Purpose
22130 Tartu-Ülenurme tee T1, Soinaste küla, Kambja vald, Tartu maakond	230 m²	Transport land 100%
Kirsi haljasala, Põvvatu küla, Luunja vald, Tartu maakond	5444 m²	Public-use land 100%
Kirsi tee 1, Põvvatu küla, Luunja vald, Tartu maakond	1488 m²	Residential land 100%
Kirsi tee 10, Põvvatu küla, Luunja vald, Tartu maakond	1501 m²	Residential land 100%
Kirsi tee 11, Põvvatu küla, Luunja vald, Tartu maakond	1504 m²	Residential land 100%

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

1 - 5 / 25 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-17-4851/27	Civil case	Court judgment	Law of obligations	Maimu Laumets	ECLI:EE:TMK:2017:2.17.4851.23007	26.10.2017

1 - 1 / 1 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

.ee domains

Domain	Status	Registered	Expires	End
paluvee.ee	Active	15.07.2019	16.07.2028	-
apfinvest.ee	Active	23.11.2012	24.11.2026	-

1 - 2 / 2 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