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osaühing Kiviliiv

Legal form:

Private limited company

Registry code:

10270396

VAT no.:

EE100421521

Fiscal-year period:

01.01 - 31.12

Established:

16.09.1997 (28)

Capital:

2 556 EUR

Address:

Üleoru, Vana-Vastseliina küla, Võru vald, Võru maakond, 65254

Status:

Registered

E-arvete vastuvõtmine:

Telema

Contacts

Email:

kiviliiv.arved@gmail.com

Phone:

+372 5231143

Industries

MINING AND QUARRYING
Other mining and quarrying
Mining of stone, sand and clay
0812 - Operation of gravel and sand pits; mining of clay and kaolin
WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale on a fee or contract basis
46191 - Non-specialised wholesale agency services
TRANSPORTATION AND STORAGE
Land transport and pipeline transport
Freight transport by road and removal services
49411 - Freight transport by road
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE100421521	01.02.1995

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	25.06.2026	Valid
2024	01.01.2024 - 31.12.2024	26.06.2025	Valid
2023	01.01.2023 - 31.12.2023	25.06.2024	Valid
2022	01.01.2022 - 31.12.2022	27.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	29.06.2021	Valid
2019	01.01.2019 - 31.12.2019	06.07.2020	Valid
2018	01.01.2018 - 31.12.2018	28.06.2019	Valid
2017	01.01.2017 - 31.12.2017	28.06.2018	Valid
2016	01.01.2016 - 31.12.2016	27.06.2017	Valid
2015	01.01.2015 - 31.12.2015	29.06.2016	Valid
2014	01.01.2014 - 31.12.2014	26.05.2015	Valid
2013	01.01.2013 - 31.12.2013	27.05.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	28.06.2012	Valid
2010	01.01.2010 - 31.12.2010	29.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	18.06.2009	Valid
2007	01.01.2007 - 31.12.2007	17.06.2008	Valid
2006	01.01.2006 - 31.12.2006	29.05.2007	Valid
2005	01.01.2005 - 31.12.2005	20.06.2006	Valid
2004	01.01.2004 - 31.12.2004	28.06.2005	Valid
2003	01.01.2003 - 31.12.2003	25.06.2004	Valid
2002	01.01.2002 - 31.12.2002	20.06.2003	Valid
2001	01.01.2001 - 31.12.2001	21.06.2002	Valid
2000	01.01.2000 - 31.12.2000	21.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	3 225 €	1 009 €	30 399 €611.1%	1
2026 Q1	1 927 €	1 675 €	4 275 €87.2%	1
Kokku 2026:	5 152 €	2 684 €	34 674 €
2025 Q4	10 765 €	2 721 €	33 470 €54.0%	1
2025 Q3	2 977 €	2 165 €	21 738 €24.5%	1
2025 Q2	881 €	0 €	17 462 €35.5%	1
2025 Q1	1 208 €	343 €	12 888 €49.1%	1
Kokku 2025:	15 831 €	5 229 €	85 558 €17.7%
2024 Q4	3 225 €	2 574 €	25 305 €34.2%	1
2024 Q3	5 804 €	2 567 €	38 437 €67.6%	1
2024 Q2	2 533 €	1 256 €	22 936 €32.3%	1
2024 Q1	1 632 €	961 €	17 341 €26.1%	1
Kokku 2024:	13 194 €	7 358 €	104 019 €9.4%
2023 Q4	1 160 €	248 €	23 468 €2.0%	2
2023 Q3	2 942 €	621 €	23 952 €5.8%	2
2023 Q2	3 078 €	1 191 €	25 423 €39.3%	2
2023 Q1	8 838 €	1 231 €	41 906 €23.5%	3
Kokku 2023:	16 018 €	3 291 €	114 749 €18.3%
2022 Q4	4 229 €	1 688 €	33 942 €2.0%	3
2022 Q3	3 377 €	1 688 €	33 262 €37.5%	3
2022 Q2	2 968 €	1 519 €	24 185 €334.0%	3
2022 Q1	1 683 €	1 490 €	5 572 €84.7%	3
Kokku 2022:	12 257 €	6 386 €	96 961 €7.2%
2021 Q4	6 531 €	3 343 €	36 354 €32.2%	3
2021 Q3	3 679 €	1 965 €	27 503 €9.4%	4
2021 Q2	4 394 €	2 416 €	30 367 €196.2%	4
2021 Q1	2 885 €	2 416 €	10 251 €68.0%	4
Kokku 2021:	17 489 €	10 140 €	104 474 €16.9%
2020 Q4	5 947 €	2 179 €	32 079 €113.3%	4
2020 Q3	4 443 €	3 394 €	15 037 €53.9%	4
2020 Q2	6 772 €	3 394 €	32 622 €239.6%	4
2020 Q1	3 182 €	2 974 €	9 607 €78.9%	4
Kokku 2020:	20 344 €	11 940 €	89 345 €34.7%
2019 Q4	8 197 €	4 320 €	45 472 €11.8%	4
2019 Q3	7 465 €	3 594 €	40 690 €22.3%	5
2019 Q2	6 275 €	3 594 €	33 279 €92.3%	4
2019 Q1	6 144 €	4 650 €	17 305 €68.7%	4
Kokku 2019:	28 081 €	16 158 €	136 746 €23.3%
2018 Q4	7 746 €	3 871 €	55 279 €12.2%	4
2018 Q3	10 353 €	2 324 €	62 933 €44.9%	4
2018 Q2	6 615 €	2 059 €	43 423 €162.2%	4
2018 Q1	4 413 €	3 121 €	16 562 €50.3%	4
Kokku 2018:	29 127 €	11 375 €	178 197 €44.8%
2017 Q4	6 535 €	3 865 €	33 330 €29.5%	4
2017 Q3	9 434 €	3 837 €	47 298 €47.5%	5
2017 Q2	6 687 €	3 221 €	32 067 €209.5%	5
2017 Q1	4 024 €	3 163 €	10 360 €64.6%	5
Kokku 2017:	26 680 €	14 086 €	123 055 €5.2%
2016 Q4	5 511 €	3 512 €	29 296 €7.6%	5
2016 Q3	7 357 €	3 802 €	31 716 €4.0%	5
2016 Q2	7 160 €	3 656 €	30 497 €19.8%	5
2016 Q1	3 972 €	3 052 €	25 457 €32.5%	5
Kokku 2016:	24 000 €	14 022 €	116 966 €32.1%
2015 Q4	6 116 €	3 527 €	37 737 €27.5%	5
2015 Q3	8 346 €	4 863 €	52 042 €40.9%	5
2015 Q2	7 770 €	3 452 €	36 936 €18.8%	5
2015 Q1	7 138 €	4 252 €	45 501 €	5
Kokku 2015:	29 370 €	16 094 €	172 216 €

Revenue by industry

	2023	2024	2025
Renting and operating of own or leased real estate			135 000 €
Operation of gravel and sand pits; mining of clay and kaolin	73 939 €	92 385 €	73 684 €
Freight transport by road	9 384 €	9 939 €	5 205 €
Non-specialised wholesale agency services	3 557 €	3 290 €	2 115 €

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Madis Einla	36208XXXXXX	23.08.1962 (63)	Board member	28.03.2000	-
Kalmer Kikkas	36507XXXXXX	23.07.1965 (60)	Board member	16.09.1997	-

1 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
Kalmer Kikkas	36507XXXXXX	23.07.1965 (60)	Shareholder	1 278,00 EUR	50	Sole ownership	01.09.2023	-
Madis Einla	36208XXXXXX	23.08.1962 (63)	Shareholder	1 278,00 EUR	50	Sole ownership	01.09.2023	-

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1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kalmer Kikkas	36507XXXXXX	23.07.1965 (60)	Direct holding	29.10.2018	-
Madis Einla	36208XXXXXX	23.08.1962 (63)	Direct holding	29.10.2018	-

1 - 2 / 2 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
OÜ Piusa Ürgoru Turism	15.03.2000	Shareholder	12 782,00 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

2026 Q2

Turnover

Amount

30 399 €

Monthly average

10 133 €

Per employee

10 133 €

Equity ratio

396,44%

Labour taxes

Turnover ratio

3,32%

Tax ratio

31,29%

Monthly average

336 €

Per employee

336 €

State taxes

Monthly average

1 075 €

Turnover ratio

10,61%

Estimated salary

Gross salary

808 €

Net salary

745 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	124 195 €13.8%	143 995 €1.6%	146 407 €8.0%	159 217 €5.4%	168 349 €2.0%	165 044 €2.4%	161 183 €
Non-current assets	152 989 €2.9%	157 485 €0.1%	157 602 €3.3%	163 046 €6.2%	173 769 €0.3%	174 215 €3.0%	179 579 €
Total assets	277 184 €8.1%	301 480 €0.8%	304 009 €5.7%	322 263 €5.8%	342 118 €0.8%	339 259 €0.4%	340 762 €
Short-term liabilities	11 311 €69.1%	36 600 €40.4%	26 060 €43.5%	46 136 €27.6%	63 741 €9.1%	58 405 €1.5%	57 556 €
Long-term liabilities	-	-	-	-	4 964 €37.8%	7 986 €27.1%	10 961 €
Total liabilities	11 311 €69.1%	36 600 €40.4%	26 060 €43.5%	46 136 €32.8%	68 705 €3.5%	66 391 €3.1%	68 517 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	261 779 €4.9%	275 393 €0.7%	273 571 €1.0%	270 857 €0.2%	270 312 €0.2%	269 690 €0.1%	269 462 €
Net profit	1 538 €111.8%	-13 069 €817.3%	1 822 €32.9%	2 714 €398.0%	545 €12.4%	622 €174.0%	227 €
Equity	265 873 €0.4%	264 880 €4.7%	277 949 €0.7%	276 127 €1.0%	273 413 €0.2%	272 868 €0.2%	272 245 €
Turnover	216 004 €104.5%	105 614 €21.6%	86 880 €33.0%	129 714 €27.4%	101 811 €11.9%	91 008 €31.6%	133 058 €
Profit margin	0.71%105.8%	-12.37%690.1%	2.10%0.2%	2.09%290.9%	0.54%21.7%	0.68%300.6%	0.17%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	X WES	-	R THA	13 675	-
Liquidity
Current ratio	LC.P	V.R	O.A	3.5	2.6
Quick ratio	C.O	F.Q	U.N	0.5	0.2
Cash ratio	E.U	R.U	K.Q	0.1	0.0
Efficiency
Days sales outstanding (dso)	OL.N	NR.H	DU.X	48.5	52.5
Asset turnover	K.P	L.D	C.B	0.4	0.3
Structure
Debt ratio	R.S	D.L	O.G	0.1	0.2
Profitability
Operating margin	G.C%	-WQ.K%	W.T%	2.3%	0.9%
Net profit margin	B.S%	-GR.F%	A.T%	2.1%	0.5%
Return on assets (roa)	O.J%	-A.W%	D.E%	0.8%	0.2%
Return on equity (roe)	I.J%	-T.W%	D.Q%	1.0%	0.2%

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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 20008155 / 10	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20008155 / 9	31.08.2023	Entry - Amendment entry under NSPA § 595¹ (1)	Entered into force (31.08.2023)
Ä 20008155 / 8	13.02.2018	Entry - Amendment entry	Entered into force (13.02.2018)
Ä 20008155 / 7	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20008155 / 6	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)

1 - 5 / 7 rows

Real estate

Address	Area	Purpose
Ala-Oru, Vana-Vastseliina küla, Võru vald, Võru maakond	40800 m²	Agricultural land 100%
Külaoru, Külaoru küla, Võru vald, Võru maakond	8493 m²	Industrial land 100%
Üleoru, Vana-Vastseliina küla, Võru vald, Võru maakond	3019 m²	Industrial land 100%
Väike-Liiva, Vana-Vastseliina küla, Võru vald, Võru maakond	6221 m²	Agricultural land 70%, Industrial land 30%

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

1 - 4 / 4 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 granting or refusal of an environmental permit	26.01.2026
Notice of disclosure of the draft environmental permit	15.12.2025
Notice of decision not to initiate environmental-impact assessment	12.12.2025
Notice of initiation of proceedings for an environmental permit	06.05.2025
Notice of initiation of proceedings for an environmental permit	03.02.2025

1 - 5 / 13 rows

Public transactions

Date	Party	Amount	Classification
06.02.2026	Võru Vallavalitsus	148.80 € Received	OPERATING EXPENSES Road transport
09.01.2025	Võru Vallavalitsus	390.40 € Received	OPERATING EXPENSES Road transport
21.08.2024	Kõrgem Kunstikool Pallas	899.75 € Received	OPERATING EXPENSES Tertiary education
01.08.2024	Kõrgem Kunstikool Pallas	899.75 € Received	OPERATING EXPENSES Tertiary education
09.07.2024	Võru Vallavalitsus	469.70 € Received	OPERATING EXPENSES Basic and general secondary education

osaühing Kiviliiv

Contacts

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Real estate

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