General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

osaühing MAKKLE INVEST

Legal form:

Private limited company

Registry code:

10287907

VAT no.:

EE100043491

Fiscal-year period:

01.01 - 31.12

Established:

30.09.1997 (28)

Capital:

9 586 EUR

Address:

Vanemuise tn 21a, Tartu linn, Tartu linn, Tartu maakond, 51003

Status:

Registered

Contacts

Email:

makkle@makkle.ee

Phone:

+372 5019169

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
Real estate activities on a fee or contract basis
Other real estate activities for a fee or on a contract basis
68321 - Management of buildings and rental houses (housing associations, building associations, etc.)

VAT liability

	Start	End
EE100043491	01.06.1998

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	28.02.2026	Valid
2024	01.01.2024 - 31.12.2024	18.02.2025	Valid
2023	01.01.2023 - 31.12.2023	07.03.2024	Valid
2022	01.01.2022 - 31.12.2022	31.03.2023	Valid
2021	01.01.2021 - 31.12.2021	17.03.2022	Valid
2020	01.01.2020 - 31.12.2020	09.02.2021	Valid
2019	01.01.2019 - 31.12.2019	01.06.2020	Valid
2018	01.01.2018 - 31.12.2018	20.03.2019	Valid
2017	01.01.2017 - 31.12.2017	31.07.2018	Valid
2016	01.01.2016 - 31.12.2016	27.06.2017	Valid
2015	01.01.2015 - 31.12.2015	12.10.2016	Valid
2014	01.01.2014 - 31.12.2014	30.09.2015	Valid
2013	01.01.2013 - 31.12.2013	23.09.2014	Valid
2012	01.01.2012 - 31.12.2012	04.10.2013	Valid
2011	01.01.2011 - 31.12.2011	18.10.2012	Valid
2010	01.01.2010 - 31.12.2010	07.09.2011	Valid
2009	01.01.2009 - 31.12.2009	28.05.2010	Valid
2008	01.01.2008 - 31.12.2008	07.09.2009	Valid
2007	01.01.2007 - 31.12.2007	02.07.2008	Valid
2006	01.01.2006 - 31.12.2006	31.08.2007	Valid
2005	01.01.2005 - 31.12.2005	29.09.2006	Valid
2004	01.01.2004 - 31.12.2004	01.07.2005	Valid
2003	01.01.2003 - 31.12.2003	30.06.2004	Valid
2002	01.01.2002 - 31.12.2002	01.07.2003	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 06.06.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	28 682 €	8 945 €	82 200 €35.6%	3
Kokku 2026:	28 682 €	8 945 €	82 200 €
2025 Q4	20 874 €	7 495 €	60 640 €8.6%	3
2025 Q3	17 697 €	7 653 €	55 841 €0.9%	3
2025 Q2	16 421 €	7 495 €	56 322 €12.3%	3
2025 Q1	19 504 €	7 276 €	64 197 €15.7%	3
Kokku 2025:	74 496 €	29 919 €	237 000 €0.8%
2024 Q4	17 914 €	6 837 €	55 471 €4.2%	3
2024 Q3	14 760 €	7 586 €	53 231 €48.3%	3
2024 Q2	34 687 €	8 741 €	103 055 €341.8%	3
2024 Q1	9 354 €	6 643 €	23 327 €30.3%	3
Kokku 2024:	76 715 €	29 807 €	235 084 €1.1%
2023 Q4	12 551 €	6 254 €	33 459 €45.0%	3
2023 Q3	16 107 €	6 337 €	60 815 €7.5%	3
2023 Q2	18 127 €	8 471 €	65 713 €9.3%	3
2023 Q1	18 347 €	8 385 €	72 458 €9.1%	4
Kokku 2023:	65 132 €	29 448 €	232 445 €31.7%
2022 Q4	16 512 €	8 142 €	66 439 €4.8%	4
2022 Q3	0 €	5 938 €	63 423 €248.6%	4
2022 Q2	0 €	6 427 €	18 193 €36.1%	4
2022 Q1	10 412 €	7 513 €	28 484 €24.9%	4
Kokku 2022:	26 924 €	28 020 €	176 539 €50.4%
2021 Q4	0 €	5 805 €	37 950 €8.2%	4
2021 Q3	1 972 €	6 386 €	35 068 €64.1%	4
2021 Q2	7 602 €	5 708 €	21 372 €6.9%	4
2021 Q1	11 875 €	9 272 €	22 958 €5.8%	4
Kokku 2021:	21 449 €	27 170 €	117 347 €38.8%
2020 Q4	9 509 €	5 430 €	21 692 €3.8%	4
2020 Q3	8 127 €	5 849 €	20 892 €1.5%	4
2020 Q2	7 358 €	5 430 €	21 203 €2.1%	4
2020 Q1	9 769 €	6 509 €	20 763 €11.6%	4
Kokku 2020:	34 763 €	23 218 €	84 549 €12.6%
2019 Q4	8 114 €	5 245 €	18 609 €1.9%	4
2019 Q3	6 634 €	5 329 €	18 975 €3.4%	4
2019 Q2	8 250 €	5 245 €	18 351 €4.3%	4
2019 Q1	6 824 €	5 205 €	19 178 €23.8%	4
Kokku 2019:	29 822 €	21 024 €	75 113 €18.0%
2018 Q4	7 201 €	5 185 €	15 495 €6.7%	4
2018 Q3	19 502 €	5 269 €	16 605 €10.0%	4
2018 Q2	7 169 €	5 185 €	15 097 €8.4%	4
2018 Q1	6 625 €	5 362 €	16 476 €12.2%	4
Kokku 2018:	40 497 €	21 001 €	63 673 €4.9%
2017 Q4	7 702 €	5 608 €	14 685 €4.0%	4
2017 Q3	7 405 €	5 866 €	15 295 €3.3%	4
2017 Q2	19 354 €	5 632 €	14 812 €7.0%	4
2017 Q1	7 393 €	5 640 €	15 920 €55.1%	4
Kokku 2017:	41 854 €	22 746 €	60 712 €57.5%
2016 Q4	7 143 €	5 520 €	35 492 €6.2%	2
2016 Q3	7 561 €	5 882 €	37 823 €4.0%	2
2016 Q2	15 464 €	5 656 €	36 366 €10.1%	2
2016 Q1	7 292 €	5 138 €	33 041 €	2
Kokku 2016:	37 460 €	22 196 €	142 722 €
2015 Q4	5 900 €	4 043 €	0 €	1
2015 Q3	5 994 €	4 247 €	0 €	1
2015 Q2	5 474 €	4 104 €	0 €	1
2015 Q1	5 255 €	4 144 €	0 €	1
Kokku 2015:	22 623 €	16 538 €	0 €

Revenue by industry

	2023	2024	2025
Renting and operating of own or leased real estate	162 528 €	160 300 €	188 027 €
Management of buildings and rental houses (housing associations, building associations, etc.)			60 588 €
Office administrative and support activities		68 010 €
Real estate management on a fee or contract basis	61 711 €

Tax debts

No tax debt found

No tax debt as of 06.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Mart Avarmaa	34311XXXXXX	09.11.1943 (82)	Board member	24.11.2025	-
Kaido Avarmaa	37106XXXXXX	20.06.1971 (54)	Board member	25.01.2021	-

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
Kaido Avarmaa	37106XXXXXX	20.06.1971 (54)	Shareholder	2 396,00 EUR	24,99	Sole ownership	05.12.2025	-
Kristel Avarmaa	46811XXXXXX	07.11.1968 (57)	Shareholder	2 396,00 EUR	24,99	Sole ownership	05.12.2025	-
Mart Avarmaa	34311XXXXXX	09.11.1943 (82)	Shareholder	2 397,00 EUR	25,01	Sole ownership	26.05.2025	-
JELENA AVARMAA	44707XXXXXX	11.07.1947 (78)	Shareholder	2 397,00 EUR	25,01	Sole ownership	26.05.2025	-

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

1 - 4 / 4 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Vilja Kübar	45712XXXXXX	10.12.1957 (68)	Audit firm	02.07.1997	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
JELENA AVARMAA	44707XXXXXX	11.07.1947 (78)	Direct holding	03.07.2025	-
Kaido Avarmaa	37106XXXXXX	20.06.1971 (54)	Direct holding	08.05.2025	-
Mart Avarmaa	34311XXXXXX	09.11.1943 (82)	Direct holding	14.11.2018	-

1 - 3 / 3 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
OÜ ALMANTIKA	15.05.2001	Shareholder	2 556,00 EUR	100	Sole ownership	05.12.2025	-
OÜ FANTICO	28.03.2000	Shareholder	1 278,00 EUR	50	Sole ownership	05.12.2025	-
aktsiaselts Agerinvest	01.10.1997	Shareholder	34 706,40 EUR	35,85	Sole ownership	05.12.2025	-

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

1 - 3 / 3 rows

2026 Q1

Turnover

Amount

82 200 €

Monthly average

27 400 €

Per employee

9 133 €

Equity ratio

285,83%

Labour taxes

Turnover ratio

10,88%

Tax ratio

31,19%

Monthly average

2 982 €

Per employee

994 €

State taxes

Monthly average

9 561 €

Turnover ratio

34,89%

Estimated salary

Gross salary

1 915 €

Net salary

1 569 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	49 684 €40.3%	35 407 €50.6%	23 505 €14.5%	27 499 €76.9%	119 188 €34.1%	180 794 €25.9%	244 001 €
Non-current assets	1 760 793 €9.7%	1 604 588 €3.5%	1 662 736 €1.6%	1 689 374 €24.1%	1 361 013 €4.7%	1 299 511 €6.9%	1 216 113 €
Total assets	1 810 477 €10.4%	1 639 995 €2.7%	1 686 241 €1.8%	1 716 873 €16.0%	1 480 201 €0.0%	1 480 305 €1.4%	1 460 114 €
Short-term liabilities	185 148 €202.9%	61 132 €55.7%	138 023 €16.5%	118 492 €1 583.1%	7 040 €54.4%	15 428 €108.4%	7 404 €
Long-term liabilities	27 257 €	27 257 €201.9%	9 028 €92.8%	125 171 €	-	-	-
Total liabilities	212 405 €140.3%	88 389 €39.9%	147 051 €39.6%	243 663 €3 361.1%	7 040 €54.4%	15 428 €108.4%	7 404 €
Share or stock capital	9 586 €	9 586 €	9 586 €	9 586 €	9 586 €	9 586 €	9 586 €
Retained earnings	1 399 666 €2.2%	1 369 608 €1.7%	1 393 517 €2.7%	1 431 904 €8.2%	1 323 620 €6.2%	1 411 454 €0.3%	1 415 234 €
Net profit	188 820 €9.5%	172 412 €26.7%	136 087 €329.0%	31 720 €77.3%	139 955 €219.3%	43 837 €57.2%	27 890 €
Equity	1 598 072 €3.0%	1 551 606 €0.8%	1 539 190 €4.5%	1 473 210 €	1 473 161 €0.6%	1 464 877 €0.8%	1 452 710 €
Turnover	248 615 €8.9%	228 310 €1.8%	224 239 €31.1%	171 062 €5.7%	161 823 €1.7%	164 631 €6.4%	154 689 €
Profit margin	75.95%0.6%	75.52%24.4%	60.69%227.3%	18.54%78.6%	86.49%224.8%	26.63%47.7%	18.03%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	ER NZJ	HJ MJL	BQ QYR	19 284	52 111
Liquidity
Current ratio	Y.B	U.A	P.H	16.9	11.7
Quick ratio	B.F	J.E	O.L	16.6	11.2
Cash ratio	M.T	S.I	S.Q	14.1	8.1
Efficiency
Days sales outstanding (dso)	RL.B	ZJ.H	VO.Y	176.7	286.2
Asset turnover	G.N	Z.I	T.W	0.1	0.1
Structure
Debt ratio	D.G	B.M	N.E	0.0	0.0
Profitability
Operating margin	M.X%	EP.I%	N.F%	4.0%	2.9%
Net profit margin	TW.U%	AV.Z%	XD.F%	86.5%	26.6%
Return on assets (roa)	CS.G%	A.Y%	B.K%	9.5%	3.0%
Return on equity (roe)	QU.L%	X.Y%	F.N%	9.5%	3.0%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20008641 / 15	15.01.2026	Entry - Second, constitutive merger entry (on acquiring entity’s registry card)		Entered into force (15.01.2026)
Ä 20008641 / M2	14.01.2026	Order to remedy deficiencies - Second, constitutive merger entry (on acquiring entity’s registry card)	29.01.2026	Deficiencies remedied (15.01.2026)
Ä 20008641 / 14	08.12.2025	Negative entry order - Second, constitutive merger entry (on acquiring entity’s registry card)		Entered into force (29.12.2025)
Ä 20008641 / 13	24.11.2025	Entry - Amendment entry		Entered into force (24.11.2025)
Ä 20008641 / 12	03.11.2025	Entry - Amendment entry		Entered into force (03.11.2025)

1 - 5 / 15 rows

Real estate

Address	Area	Purpose
Kiti, Tagaranna küla, Saaremaa vald, Saare maakond	3675 m²	Residential land 100%
Kitsas tn 8, Tartu linn, Tartu linn, Tartu maakond	937 m²	Commercial land 100%
Raatuse tn 19, Tartu linn, Tartu linn, Tartu maakond	1463 m²	Commercial land 100%
Rannamaa, Tagaranna küla, Saaremaa vald, Saare maakond	5039 m²	Agricultural land 100%
Rannamäe, Kugalepa küla, Saaremaa vald, Saare maakond	70613 m²	Agricultural land 100%

1 - 5 / 8 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	13.07.2015

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
14.04.2026	Eesti Keele Instituut	3 702.40 € Received	OPERATING EXPENSES Other education, incl. education administration
25.01.2022	Tartu Ülikool	10 684.20 € Received	OPERATING EXPENSES Tertiary education
10.12.2021	Tartu Ülikool	333.72 € Received	OPERATING EXPENSES Tertiary education
18.11.2021	Tartu Ülikool	9 641.22 € Received	OPERATING EXPENSES Tertiary education
22.10.2021	Tartu Ülikool	9 647.70 € Received	OPERATING EXPENSES Tertiary education

1 - 5 / 14 rows

.ee domains

Domain	Status	Registered	Expires	End
makkle.ee	Active	04.07.2010	17.11.2026	-

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