MAKOP Arendus OÜ

Legal form:: Private limited company
Registry code:: 10829053
VAT no.:: EE101668972
Fiscal-year period:: 01.01 - 31.12
Established:: 07.12.2001 (24 y)
Former business names:: OÜ Nahkanuia-Naissoo Põllumajandussaadused, UÜ Nahkanuia-Naissoo Põllumajandussaadused
Capital:: 2 556 EUR
Address:: Muraka tn 13, Võru linn, Võru maakond, 65604
Status:: Registered

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Contacts

Phone:: +372 51960187
Email:: marek.ojala@gmail.com

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Industries

Industry TOP408 companies in the activity

1.Osaühing Aarman Puit23.5M €
2.AS Roger Puit18.3M €
3.Osaühing KARO METS18.2M €
4.AS A&P Mets16.6M €
5.Timberston OÜ16.5M €
6.Murati Puit OÜ13.6M €
7.Expertline OÜ13.3M €
8.OÜ Artiston10.4M €
9.AS Lemeks Sadamad9.1M €
10.OÜ Voore Mets7.9M €

Main activity 02201 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE101668972	08.04.2026	-
EE101668972	10.10.2013	10.04.2014

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	14.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	01.05.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	14.03.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	08.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	27.05.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	22.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	17.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	21.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	19.05.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	11.05.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	14.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	18.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	04.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	13.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	13.06.2012	Valid	PDF
2009	01.01.2009 – 31.12.2009	26.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	28.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	24.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.05.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	07.07.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	09.07.2004	Valid	PDF
2002	07.12.2001 – 31.12.2002	11.07.2003	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 22.10.2026.

Delayed declarations

Income- and social-tax return	10.11.2025	12.11.2025	2 d overdue
Income- and social-tax return	10.10.2025	13.10.2025	3 d overdue

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Tax debt Reports Declarations Court decisions1 Official announcements–TTJA decisions–Real estate5 .ee domains1 Licenses–Regulations13 Public transactions5 Grants–State aid4 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	935 €	1 003 €	0 €	1
2026 Q2	1 760 €	1 431 €	0 €	1
2026 Q1	663 €	706 €	-	1
Total 2026:	3 358 €	3 140 €	0 €
2025 Q4	1 319 €	972 €	-	1
2025 Q3	913 €	972 €	-	1
2025 Q2	1 319 €	972 €	-	1
2025 Q1	945 €	968 €	-	1
Total 2025:	4 496 €	3 884 €	0 €
2024 Q4	1 517 €	1 667 €	-	1
2024 Q3	1 517 €	1 667 €	-	2
2024 Q2	1 559 €	1 667 €	-	2
2024 Q1	1 798 €	1 960 €	-	2
Total 2024:	6 391 €	6 961 €	0 €
2023 Q4	1 939 €	2 107 €	-	2
2023 Q3	1 939 €	2 107 €	-	2
2023 Q2	1 939 €	2 107 €	-	2
2023 Q1	2 098 €	2 201 €	-	2
Total 2023:	7 915 €	8 522 €	0 €
2022 Q4	2 084 €	2 249 €	-	2
2022 Q3	3 834 €	2 249 €	-	2
2022 Q2	2 163 €	2 249 €	-	2
2022 Q1	2 026 €	2 186 €	-	2
Total 2022:	10 107 €	8 933 €	0 €
2021 Q4	1 921,44 €	2 072,64 €	-	2
2021 Q3	1 353,64 €	1 456,44 €	-	2
2021 Q2	1 280,40 €	1 352,40 €	-	2
2021 Q1	1 373,45 €	1 352,40 €	-	1
Total 2021:	5 928,93 €	6 233,88 €	0 €
2020 Q4	1 280,40 €	1 352,40 €	-	1
2020 Q3	1 757,72 €	1 861,32 €	-	1
2020 Q2	1 583,28 €	1 747,68 €	-	1
2020 Q1	1 739 €	1 748 €	0 €	2
Total 2020:	6 360,40 €	6 709,40 €	0 €
2019 Q4	1 583 €	1 748 €	0 €	2
2019 Q3	1 500 €	1 657 €	0 €	3
2019 Q2	1 460 €	1 476 €	0 €	2
2019 Q1	1 337 €	1 479 €	0 €	2
Total 2019:	5 880 €	6 360 €	0 €
2018 Q4	1 372 €	1 467 €	0 €	2
2018 Q3	1 021 €	1 081 €	0 €	1
2018 Q2	710 €	540 €	0 €	1
2018 Q1	547 €	583 €	0 €	1
Total 2018:	3 650 €	3 671 €	0 €
2017 Q4	1 293 €	1 374 €	0 €	2
2017 Q3	3 018 €	3 213 €	0 €	2
2017 Q2	2 160 €	2 358 €	0 €	2
2017 Q1	1 276 €	1 292 €	0 €−100%	2
Total 2017:	7 747 €	8 237 €	0 €
2016 Q4	580 €	609 €	62 912 €	1
2016 Q3	578 €	609 €	62 912 €	1
2016 Q2	579 €	609 €	62 912 €+3,2%	1
2016 Q1	627 €	590 €	60 965 €+203%	1
Total 2016:	2 364 €	2 417 €	249 701 €
2015 Q4	526 €	552 €	20 111 €	1
2015 Q3	525 €	552 €	20 111 €	1
2015 Q2	524 €	552 €	20 111 €+2,5%	1
2015 Q1	581 €	539 €	19 623 €	1
Total 2015:	2 156 €	2 195 €	79 956 €

Revenue by industry

	2023	2024	2025
Logging			19 345 €
Other services n.e.c.		18 449 €	13 555 €
Buying and selling of own real estate	96 000 €	27 000 €
Growing of vegetables and melons, roots and tubers		90 €
Logging	1 848 €
Other service activities	1 774 €
Growing of vegetables (incl. gourds), roots and tubers; mushroom cultivation	112 €

Tax debts

No tax debt found

No tax debt as of 22.10.2026

Representatives

	Personal ID code
Marek Ojala	38005XXXXXX	29.05.1980 (46)	Board member	12.08.2013	-

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Shareholders

	Personal ID code
Marek Ojala	38005XXXXXX	29.05.1980 (46)	Shareholder	2 556 EUR	100,00%	Sole ownership	02.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Marek Ojala	38005XXXXXX	29.05.1980 (46)	Direct holding	12.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: 107,27%
Monthly average: 334 €
Per employee: 334 €

State taxes

Monthly average: 312 €
Turnover ratio: -

Estimated salary

Gross salary: 762 €
Net salary: 727 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	80 595 €−0,9%	81 297 €−32,4%	120 346 €−36,2%	188 529 €+20,0%	157 117 €−12,9%	180 329 €+3,8%	173 700 €
Non-current assets	37 311 €−54,5%	82 009 €−39,4%	135 376 €−25,1%	180 802 €+43,1%	126 389 €+3,0%	122 756 €+17,8%	104 190 €
Total assets	117 906 €−27,8%	163 306 €−36,1%	255 722 €−30,8%	369 331 €+30,3%	283 506 €−6,5%	303 085 €+9,1%	277 890 €
Short-term liabilities	33 547 €+75,2%	19 148 €−54,4%	41 961 €+25,0%	33 567 €+281%	8 820 €−46,7%	16 560 €−46,1%	30 700 €
Long-term liabilities	14 769 €−28,6%	20 697 €−38,7%	33 783 €+4,4%	32 346 €+96,0%	-	16 500 €−72,3%	59 500 €
Total liabilities	48 316 €+21,3%	39 845 €−47,4%	75 744 €+14,9%	65 913 €+647%	8 820 €−73,3%	33 060 €−63,3%	90 200 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	120 904 €−31,9%	177 422 €−41,0%	300 862 €+14,2%	263 380 €−1,5%	267 469 €+44,5%	185 134 €+20,3%	153 848 €
Net profit	-53 870 €+4,7%	-56 517 €+54,2%	-123 440 €−429%	37 482 €+704%	4 661 €−94,3%	82 335 €+163%	31 286 €
Equity	69 590 €−43,6%	123 461 €−31,4%	179 978 €−40,7%	303 418 €+10,5%	274 686 €+1,7%	270 025 €+43,9%	187 690 €
Turnover	32 900 €−27,8%	45 539 €−54,3%	99 734 €−69,4%	325 698 €−0,2%	326 322 €−10,8%	365 816 €−21,6%	466 455 €
Profit margin	-163,7%	-124,1%	-123,8%	11,5%	1,4%	22,5%	6,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	76 131 €	35 917 €
Liquidity
Current ratio	5,6	17,8
Quick ratio	1,2	7,7
Cash ratio	1,1	7,5
Efficiency
Days sales outstanding (dso)	2,3	7,8
Asset turnover	1,0	1,1
Structure
Debt ratio	0,2	0,0
Profitability
Operating margin	11,5%	1,4%
Net profit margin	11,5%	1,4%
Return on assets (roa)	11,5%	1,6%
Return on equity (roe)	12,4%	1,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10150088 / 5	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 10150088 / 4	19.01.2018	Entry – Amendment entry	-	Entered into force19.01.2018
Ä 10150088 / 3	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017
Ä 10150088 / 2	02.09.2013	Negative entry order – deficiencies not remedied – Amendment entry	-	Entered into force18.09.2013
Ä 10150088 / M2	12.08.2013	Order to remedy deficiencies – Amendment entry	27.08.2013	Entered into force12.08.2013

Real estate

		Purpose
Ede-Laksi, Paali küla, Kambja vald, Tartu maakond	7917 m²	Agricultural land 100%
Kasesalu, Visela küla, Antsla vald, Võru maakond	20 727 m²	Residential land 100%
Katlapera, Paloveere küla, Võru vald, Võru maakond	187 315 m²	Agricultural land 100%
Põllu, Erastvere küla, Kanepi vald, Põlva maakond	20 595 m²	Agricultural land 100%
Sika, Erastvere küla, Kanepi vald, Põlva maakond	17 302 m²	Agricultural land 100%

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Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-13-56475/38	Kohtu I astme menetlus	Court judgmentSupplementary decision	Law of obligations, others	Aarne Lõhmus	ECLI:EE:VMK:2015:2.13.56475.16413	02.07.2015	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


01.08.2024	Sihtasutus Rõuge valla turism	100 €Received	OPERATING EXPENSESTourism
31.03.2023	Sihtasutus Rõuge valla turism	150 €Received	OPERATING EXPENSESTourism
31.10.2022	Rõuge Vallavalitsus	170 €Received	OPERATING EXPENSESFolk culture
20.07.2021	Eesti Töötukassa	250,56 €Received	OTHER GRANTSSocial protection of the unemployed
14.07.2021	Eesti Töötukassa	350 €Received	OTHER GRANTSSocial protection of the unemployed

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


31.12.2022	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 221449	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav abi (artikkel 44)Tax rate reduction	41,17 €	221449/2308017
31.05.2022	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 221268	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav abi (artikkel 44)Tax rate reduction	69,36 €	221268/2304751
31.12.2021	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 221268	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav abi (artikkel 44)Tax rate reduction	22,67 €	221268/2211247
30.05.2021	Eesti TöötukassaAid measure 15463	Palgatoetus VTA › Palgatoetus VTAGrant	350 €	15463/2106542

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


maapartner.ee	Active	07.10.2014	08.10.2027

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

Data comes from public registers.