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DENTAL ART OÜ

Legal form:

Private limited company

Registry code:

10258739

VAT no.:

EE100187878

Fiscal-year period:

01.01 - 31.12

Established:

05.09.1997 (28)

Former business names:

OÜ Dr. Valdur Viikmann

Capital:

11 500 EUR

Address:

Kaarli pst 8-94, Kesklinna linnaosa, Tallinn, Harju maakond, 10130

Status:

Registered

Contacts

Email:

liskmann@gmail.com

Phone:

+372 6998010

Industries

HEALTH CARE AND SOCIAL WORK
Health care
Medical and dental practice activities
86231 - Dental practice

VAT liability

	Start	End
EE100187878	01.11.1994

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	12.03.2026	Valid
2024	01.01.2024 - 31.12.2024	28.03.2025	Valid
2023	01.01.2023 - 31.12.2023	08.05.2024	Valid
2022	01.01.2022 - 31.12.2022	19.06.2023	Valid
2021	01.01.2021 - 31.12.2021	27.04.2022	Valid
2020	01.01.2020 - 31.12.2020	15.03.2021	Valid
2019	01.01.2019 - 31.12.2019	04.03.2020	Valid
2018	01.01.2018 - 31.12.2018	26.06.2019	Valid
2017	01.01.2017 - 31.12.2017	27.03.2018	Valid
2016	01.01.2016 - 31.12.2016	28.06.2017	Valid
2015	01.01.2015 - 31.12.2015	04.05.2016	Valid
2014	01.01.2014 - 31.12.2014	21.09.2015	Valid
2014	01.01.2014 - 31.12.2014	02.07.2015	Expired
2013	01.01.2013 - 31.12.2013	11.07.2014	Valid
2012	01.01.2012 - 31.12.2012	05.08.2013	Valid
2011	01.01.2011 - 31.12.2011	10.07.2012	Valid
2010	01.01.2010 - 31.12.2010	01.07.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	24.09.2009	Valid
2007	01.01.2007 - 31.12.2007	09.10.2008	Valid
2006	01.01.2006 - 31.12.2006	16.07.2007	Valid
2005	01.01.2005 - 31.12.2005	11.07.2006	Valid
2004	01.01.2004 - 31.12.2004	29.06.2005	Valid
2003	01.01.2003 - 31.12.2003	22.06.2004	Valid
2002	01.01.2002 - 31.12.2002	26.06.2003	Valid
2001	01.01.2001 - 31.12.2001	28.06.2002	Valid
2000	01.01.2000 - 31.12.2000	02.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	73 110 €	74 449 €	14 890 €27.2%	19
Kokku 2026:	73 110 €	74 449 €	14 890 €
2025 Q4	81 886 €	84 673 €	20 449 €13.4%	20
2025 Q3	80 912 €	82 302 €	18 030 €58.0%	20
2025 Q2	80 246 €	82 259 €	11 415 €17.7%	20
2025 Q1	75 496 €	77 047 €	13 874 €54.4%	21
Kokku 2025:	318 540 €	326 281 €	63 768 €18.6%
2024 Q4	74 868 €	76 816 €	30 407 €69.7%	19
2024 Q3	78 579 €	81 613 €	17 918 €20.3%	19
2024 Q2	91 772 €	95 100 €	14 890 €1.6%	19
2024 Q1	83 384 €	85 758 €	15 125 €90.4%	24
Kokku 2024:	328 603 €	339 287 €	78 340 €92.2%
2023 Q4	76 934 €	80 457 €	7 946 €25.8%	25
2023 Q3	89 843 €	91 450 €	10 706 €26.5%	23
2023 Q2	80 682 €	83 669 €	14 563 €93.1%	23
2023 Q1	77 564 €	77 582 €	7 540 €56.0%	23
Kokku 2023:	325 023 €	333 159 €	40 755 €38.2%
2022 Q4	81 930 €	82 538 €	17 145 €1.2%	23
2022 Q3	80 691 €	81 770 €	16 941 €47.3%	23
2022 Q2	66 325 €	69 849 €	11 501 €43.7%	24
2022 Q1	68 061 €	73 547 €	20 410 €87.1%	22
Kokku 2022:	297 007 €	307 705 €	65 997 €49.8%
2021 Q4	60 857 €	65 339 €	10 910 €80.4%	23
2021 Q3	68 804 €	74 075 €	6 046 €44.6%	23
2021 Q2	87 039 €	74 559 €	10 916 €32.5%	25
2021 Q1	59 317 €	63 824 €	16 173 €30.4%	26
Kokku 2021:	276 017 €	277 797 €	44 046 €46.8%
2020 Q4	62 203 €	66 943 €	23 252 €25.8%	25
2020 Q3	51 626 €	55 431 €	31 351 €886.8%	25
2020 Q2	3 343 €	5 150 €	3 177 €87.3%	26
2020 Q1	64 560 €	60 950 €	24 990 €26.8%	26
Kokku 2020:	181 732 €	188 474 €	82 769 €42.3%
2019 Q4	57 020 €	56 551 €	19 709 €84.0%	24
2019 Q3	62 161 €	64 325 €	10 714 €60.6%	25
2019 Q2	54 756 €	56 940 €	27 204 €5 013.5%	23
2019 Q1	59 714 €	62 544 €	532 €57.9%	22
Kokku 2019:	233 651 €	240 360 €	58 159 €259.3%
2018 Q4	64 345 €	52 468 €	1 264 €74.4%	24
2018 Q3	72 402 €	61 172 €	4 935 €4.9%	24
2018 Q2	67 674 €	56 018 €	4 704 €11.0%	22
2018 Q1	49 395 €	51 552 €	5 285 €22.1%	22
Kokku 2018:	253 816 €	221 210 €	16 188 €33.7%
2017 Q4	55 722 €	43 336 €	6 782 €226.7%	20
2017 Q3	66 638 €	55 240 €	2 076 €68.8%	21
2017 Q2	57 496 €	45 315 €	6 655 €25.1%	21
2017 Q1	50 851 €	38 133 €	8 887 €96.4%	22
Kokku 2017:	230 707 €	182 024 €	24 400 €97.5%
2016 Q4	46 829 €	35 716 €	243 487 €4.7%	19
2016 Q3	44 933 €	37 474 €	255 475 €7.1%	19
2016 Q2	42 692 €	34 992 €	238 553 €2.5%	19
2016 Q1	43 544 €	35 906 €	244 782 €15.8%	19
Kokku 2016:	177 998 €	144 088 €	982 297 €6.9%
2015 Q4	39 237 €	33 136 €	211 427 €10.9%	18
2015 Q3	39 542 €	37 210 €	237 419 €4.3%	18
2015 Q2	40 057 €	35 679 €	227 651 €6.0%	18
2015 Q1	37 768 €	37 942 €	242 085 €	18
Kokku 2015:	156 604 €	143 967 €	918 582 €

Revenue by industry

	2023	2024	2025
Provision of dental services	1 464 645 €	1 505 940 €	1 380 894 €

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
Stanislav Liskmann	37604XXXXXX	09.04.1976 (50)	Board member	02.09.2003	-

2 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
Vladimir Maksimov	35307XXXXXX	28.07.1953 (72)	Shareholder	6 900,00 EUR	60	Sole ownership	27.03.2026	-
Stanislav Liskmann	37604XXXXXX	09.04.1976 (50)	Shareholder	4 600,00 EUR	40	Sole ownership	27.03.2026	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Toomas Villems	36212XXXXXX	19.12.1962 (63)	Audit firm	29.06.2010	-
Toomas Villems	36212XXXXXX	19.12.1962 (63)	Auditor of non-cash contribution	31.10.2008	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Stanislav Liskmann	37604XXXXXX	09.04.1976 (50)	Direct holding	30.10.2018	-
Vladimir Maksimov	35307XXXXXX	28.07.1953 (72)	Direct holding	30.10.2018	-

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

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

14 890 €

Monthly average

4 963 €

Per employee

261 €

Equity ratio

43,16%

Labour taxes

Turnover ratio

499,99%

Tax ratio

101,83%

Monthly average

24 816 €

Per employee

1 273 €

State taxes

Monthly average

24 370 €

Turnover ratio

491,00%

Estimated salary

Gross salary

2 385 €

Net salary

1 918 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	119 184 €17.5%	144 403 €10.4%	161 105 €5.6%	170 643 €1.5%	173 327 €11.6%	196 117 €13.3%	173 101 €
Non-current assets	239 345 €12.3%	273 017 €17.9%	231 587 €25.5%	184 496 €22.9%	150 146 €14.2%	174 953 €0.2%	174 681 €
Total assets	358 529 €14.1%	417 420 €6.3%	392 692 €10.6%	355 139 €9.8%	323 473 €12.8%	371 070 €6.7%	347 782 €
Short-term liabilities	264 001 €15.9%	227 852 €5.7%	215 510 €2.6%	210 018 €46.7%	143 125 €40.2%	239 347 €2.3%	244 957 €
Long-term liabilities	33 557 €33.9%	50 732 €3.6%	52 646 €235.9%	15 674 €28.3%	21 847 €46.1%	40 554 €4.8%	38 680 €
Total liabilities	297 558 €6.8%	278 584 €3.9%	268 156 €18.8%	225 692 €36.8%	164 972 €41.1%	279 901 €1.3%	283 637 €
Share or stock capital	11 500 €	11 500 €	11 500 €	11 500 €	11 500 €	11 500 €	11 500 €
Retained earnings	32 336 €2.1%	33 036 €44.0%	22 947 €3.5%	23 789 €57.5%	55 941 €6.3%	52 645 €19.9%	43 919 €
Net profit	17 135 €81.8%	94 300 €4.7%	90 089 €4.3%	94 158 €3.4%	91 060 €237.0%	27 024 €209.7%	8 726 €
Equity	60 971 €56.1%	138 836 €11.5%	124 536 €3.8%	129 447 €18.3%	158 501 €73.9%	91 169 €42.1%	64 145 €
Turnover	1 380 894 €8.3%	1 505 940 €2.8%	1 464 645 €5.3%	1 390 632 €14.9%	1 210 765 €20.1%	1 008 104 €9.8%	1 117 770 €
Profit margin	1.24%80.2%	6.26%1.8%	6.15%9.2%	6.77%10.0%	7.52%180.6%	2.68%243.4%	0.78%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	WTW SXI	TPK NLZ	BPV NEO	126 483	58 069
Liquidity
Current ratio	F.H	P.M	C.W	1.2	0.8
Quick ratio	A.F	A.B	S.R	1.0	0.7
Cash ratio	X.M	H.I	I.S	0.8	0.5
Efficiency
Days sales outstanding (dso)	XW.O	S.Q	Z.S	9.5	14.2
Asset turnover	M.L	G.T	A.W	3.5	2.8
Structure
Debt ratio	N.O	R.S	D.D	0.5	0.8
Profitability
Operating margin	I.Y%	H.I%	K.R%	8.0%	2.8%
Net profit margin	A.F%	E.X%	L.J%	7.5%	2.7%
Return on assets (roa)	ON.N%	JB.S%	QB.M%	26.2%	7.5%
Return on equity (roe)	JC.G%	BD.U%	HW.K%	57.5%	29.6%

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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	Deadline	Status
Ä 10016193 / 18	16.01.2026	Entry - Amendment entry		Entered into force (16.01.2026)
Ä 10016193 / M4	09.01.2026	Order to remedy deficiencies - Amendment entry	24.01.2026	Deficiencies remedied (16.01.2026)
Ä 10016193 / 17	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10016193 / 16	14.06.2021	Entry - Amendment entry		Entered into force (14.06.2021)
Ä 10016193 / 15	06.10.2020	Entry - Amendment entry		Entered into force (06.10.2020)

1 - 5 / 21 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notices of commercial and non-profit associations and foundations	11.11.2008

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
27.04.2026	Tervisekassa	4 122.96 € Received	SOCIAL BENEFITS Other health care, incl. administration
20.04.2026	Tervisekassa	7 190.09 € Received	SOCIAL BENEFITS Other health care, incl. administration
20.04.2026	Tervisekassa	1 048.71 € Received	SOCIAL BENEFITS Other health care, incl. administration
13.04.2026	Tervisekassa	17 325.70 € Received	SOCIAL BENEFITS Other health care, incl. administration
13.04.2026	Tervisekassa	1 581.15 € Received	SOCIAL BENEFITS Other health care, incl. administration

1 - 5 / 383 rows

.ee domains

Domain	Status	Registered	Expires	End
dentalart.ee	Active	04.07.2010	24.12.2029	-

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