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

HTR Leder Osaühing

Legal form:

Private limited company

Registry code:

10896291

VAT no.:

EE100857001

Fiscal-year period:

01.01 - 31.12

Established:

19.11.2002 (23)

Capital:

3 132 EUR

Address:

E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond, 44310

Status:

Registered

Contacts

Email:

liis@aviiso.ee

Phone:

+372 56486638

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of motor vehicles, motorcycles and their parts and accessories
47831 - Retail sale of motorcycles, parts and accessories
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE100857001	17.10.2003

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	10.07.2025	Valid
2023	01.01.2023 - 31.12.2023	30.07.2024	Valid
2022	01.01.2022 - 31.12.2022	13.04.2023	Valid
2021	01.01.2021 - 31.12.2021	18.04.2022	Valid
2020	01.01.2020 - 31.12.2020	17.03.2021	Valid
2019	01.01.2019 - 31.12.2019	24.04.2020	Valid
2018	01.01.2018 - 31.12.2018	01.04.2019	Valid
2017	01.01.2017 - 31.12.2017	31.03.2018	Valid
2016	01.01.2016 - 31.12.2016	15.06.2017	Valid
2016	01.01.2016 - 31.12.2016	07.06.2017	Expired
2015	01.01.2015 - 31.12.2015	24.03.2016	Valid
2014	01.01.2014 - 31.12.2014	16.04.2015	Valid
2013	01.01.2013 - 31.12.2013	17.03.2014	Valid
2012	01.01.2012 - 31.12.2012	15.03.2013	Valid
2011	01.01.2011 - 31.12.2011	23.03.2012	Valid
2010	01.01.2010 - 31.12.2010	15.03.2011	Valid
2009	01.01.2009 - 31.12.2009	06.05.2010	Valid
2008	01.01.2008 - 31.12.2008	20.03.2009	Valid
2007	01.01.2007 - 31.12.2007	28.03.2008	Valid
2006	01.01.2006 - 31.12.2006	03.07.2007	Valid
2005	01.01.2005 - 31.12.2005	12.05.2006	Valid
2004	01.01.2004 - 31.12.2004	01.07.2005	Valid
2003	01.01.2003 - 31.12.2003	30.06.2004	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.06.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	12.01.2026	28.01.2026	16 days overdue
VAT return	20.01.2026	28.01.2026	8 days overdue
VAT return	22.12.2025	08.01.2026	17 days overdue
VAT return	22.09.2025	01.10.2025	9 days overdue

???

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	1 754 €	0 €	10 489 €7.7%	-
Kokku 2026:	1 754 €	0 €	10 489 €
2025 Q4	1 568 €	0 €	11 359 €8.4%	1
2025 Q3	227 €	0 €	10 477 €32.9%	1
2025 Q2	2 038 €	0 €	15 609 €36.3%	1
2025 Q1	740 €	0 €	11 448 €15.4%	1
Kokku 2025:	4 573 €	0 €	48 893 €61.6%
2024 Q4	1 480 €	0 €	13 531 €72.3%	1
2024 Q3	769 €	0 €	7 851 €23.3%	1
2024 Q2	940 €	0 €	6 365 €154.0%	1
2024 Q1	628 €	0 €	2 506 €70.3%	1
Kokku 2024:	3 817 €	0 €	30 253 €54.1%
2023 Q4	614 €	0 €	8 425 €50.3%	1
2023 Q3	2 542 €	0 €	16 967 €35.2%	1
2023 Q2	2 054 €	0 €	26 183 €82.8%	1
2023 Q1	1 631 €	0 €	14 324 €42.5%	1
Kokku 2023:	6 841 €	0 €	65 900 €39.0%
2022 Q4	315 €	0 €	10 053 €11.4%	1
2022 Q3	1 395 €	0 €	9 023 €44.8%	1
2022 Q2	2 372 €	0 €	16 356 €36.5%	1
2022 Q1	1 299 €	0 €	11 983 €22.8%	1
Kokku 2022:	5 381 €	0 €	47 416 €12.4%
2021 Q4	1 312 €	0 €	9 757 €15.6%	1
2021 Q3	1 768 €	0 €	11 560 €5.0%	1
2021 Q2	1 702 €	0 €	12 170 €39.6%	-
2021 Q1	1 194 €	0 €	8 716 €8.8%	1
Kokku 2021:	5 976 €	0 €	42 203 €13.0%
2020 Q4	1 176 €	0 €	9 558 €38.6%	1
2020 Q3	2 025 €	0 €	15 555 €8.9%	1
2020 Q2	2 377 €	0 €	17 080 €169.6%	1
2020 Q1	608 €	0 €	6 334 €2.8%	1
Kokku 2020:	6 186 €	0 €	48 526 €51.0%
2019 Q4	507 €	0 €	6 164 €27.5%	1
2019 Q3	988 €	0 €	8 503 €17.0%	1
2019 Q2	1 544 €	0 €	10 245 €41.9%	1
2019 Q1	731 €	0 €	7 220 €15.1%	1
Kokku 2019:	3 770 €	0 €	32 132 €43.1%
2018 Q4	1 275 €	0 €	8 501 €54.6%	1
2018 Q3	3 130 €	0 €	18 716 €18.1%	1
2018 Q2	3 869 €	0 €	22 864 €257.5%	1
2018 Q1	589 €	158 €	6 395 €37.1%	1
Kokku 2018:	8 863 €	158 €	56 476 €5.9%
2017 Q4	1 101 €	0 €	10 163 €57.0%	1
2017 Q3	3 415 €	0 €	23 611 €24.4%	1
2017 Q2	3 072 €	0 €	18 974 €162.0%	1
2017 Q1	551 €	0 €	7 241 €	1
Kokku 2017:	8 139 €	0 €	59 989 €
2016 Q4	1 486 €	0 €	0 €	0
2016 Q3	2 622 €	0 €	0 €	0
2016 Q2	2 292 €	0 €	0 €	0
2016 Q1	883 €	0 €	0 €100.0%	0
Kokku 2016:	7 283 €	0 €	0 €100.0%
2015 Q4	1 859 €	330 €	28 246 €0.0%	1
2015 Q3	2 663 €	330 €	28 246 €	1
2015 Q2	1 554 €	0 €	0 €	0
2015 Q1	970 €	0 €	0 €	0
Kokku 2015:	7 046 €	660 €	56 492 €

Revenue by industry

	2022	2023	2024
Retail sale of motorcycles, parts and accessories			16 683 €
Renting and operating of own or leased real estate	29 421 €	35 260 €	12 900 €
Sale, maintenance and repair of motorcycles, parts and accessories	18 160 €	23 160 €

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
Helene Ruusmaa	44904XXXXXX	02.04.1949 (77)	Board member	19.11.2002	-
Toivo Ruusmaa	34906XXXXXX	30.06.1949 (76)	Board member	19.11.2002	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Helene Ruusmaa	44904XXXXXX	02.04.1949 (77)	Shareholder	1 879,00 EUR	59,99	Sole ownership	02.09.2023	-
Toivo Ruusmaa	34906XXXXXX	30.06.1949 (76)	Shareholder	1 253,00 EUR	40,01	Sole ownership	02.09.2023	-

6 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
Helene Ruusmaa	44904XXXXXX	02.04.1949 (77)	Founder	19.11.2002	-
Toivo Ruusmaa	34906XXXXXX	30.06.1949 (76)	Founder	19.11.2002	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Toivo Ruusmaa	34906XXXXXX	30.06.1949 (76)	Member of higher governing body (board or supervisory board)	17.03.2021	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

10 489 €

Monthly average

3 496 €

Per employee

0 €

Equity ratio

111,63%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

585 €

Turnover ratio

16,72%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	99 870 €115.2%	46 402 €19.1%	38 946 €44.9%	26 869 €3.9%	27 954 €17.8%	23 733 €
Non-current assets	175 768 €3.7%	169 439 €2.2%	173 252 €1.1%	175 208 €1.8%	178 508 €1.8%	181 740 €
Total assets	275 638 €27.7%	215 841 €1.7%	212 198 €5.0%	202 077 €2.1%	206 462 €0.5%	205 473 €
Short-term liabilities	345 €97.3%	12 670 €122.9%	5 685 €30.7%	4 350 €28.7%	3 381 €32.8%	5 034 €
Long-term liabilities	8 177 €73.0%	30 332 €72.2%	17 611 €2.1%	17 995 €14.3%	20 994 €4.3%	21 926 €
Total liabilities	8 522 €80.2%	43 002 €84.6%	23 296 €4.3%	22 345 €8.3%	24 375 €9.6%	26 960 €
Share or stock capital	3 132 €	3 132 €	3 132 €	3 132 €	3 132 €	3 132 €
Retained earnings	259 707 €55.9%	166 546 €5.7%	176 600 €1.3%	178 954 €2.0%	175 382 €2.6%	171 010 €
Net profit	4 277 €35.3%	3 161 €65.5%	9 170 €489.5%	-2 354 €165.9%	3 573 €18.3%	4 371 €
Equity	267 116 €54.5%	172 839 €8.5%	188 902 €5.1%	179 732 €1.3%	182 087 €2.0%	178 513 €
Turnover	29 583 €53.6%	63 747 €34.0%	47 581 €9.9%	43 310 €14.5%	50 658 €60.5%	31 554 €
Profit margin	14.46%191.6%	4.96%74.3%	19.27%454.6%	-5.44%177.1%	7.05%49.1%	13.85%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	Z CBA	U WEZ	LE IUN	1 145	9 073
Liquidity
Current ratio	FYI.B	S.U	R.C	6.2	8.3
Quick ratio	IF.I	R.N	N.D	4.2	5.7
Cash ratio	YY.A	W.E	E.S	4.2	5.4
Efficiency
Days sales outstanding (dso)	FC.O	KE.Y	C.P	5.4	7.4
Asset turnover	T.N	T.W	S.G	0.2	0.2
Structure
Debt ratio	M.C	E.J	E.B	0.1	0.1
Profitability
Operating margin	CB.S%	T.Z%	HF.A%	-5.4%	7.1%
Net profit margin	AJ.L%	O.D%	UY.R%	-5.4%	7.1%
Return on assets (roa)	S.E%	Y.U%	Y.C%	-1.2%	1.7%
Return on equity (roe)	O.H%	V.M%	V.F%	-1.3%	2.0%

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 40014448 / M6	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied (31.07.2024)
Ä 40014448 / 8	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 40014448 / 7	19.01.2018	Entry - Amendment entry		Entered into force (19.01.2018)
Ä 40014448 / 6	05.12.2017	Entry - Amendment entry		Entered into force (05.12.2017)
Ä 40014448 / 5	20.03.2014	Entry - Amendment entry		Entered into force (20.03.2014)

1 - 5 / 14 rows

Real estate

Address	Area	Purpose
E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond	930 m²	Commercial land 85%, Residential land 15%
E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond	930 m²	Commercial land 85%, Residential land 15%
E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond	930 m²	Commercial land 85%, Residential land 15%
E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond	930 m²	Commercial land 85%, Residential land 15%
E. Vilde tn 14, Rakvere linn, Lääne-Viru maakond	930 m²	Commercial land 85%, Residential land 15%

1 - 5 / 5 rows

Consumer Disputes Committee decisions

Document no.	Composition	Decision	Date
	-	In favour of the consumer	28.10.2014

1 - 1 / 1 rows

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-20-10074/93	Civil case	Court judgment	Law of obligations	Triin Uusen-Nacke, Vahur-Peeter Liin, Indrek Parrest	ECLI:EE:TRRK:2022:2.20.10074.23285	22.04.2022
2-20-10074/74	Civil case	Court judgment	Law of obligations	Ifret Mamedguseinov	ECLI:EE:VMK:2021:2.20.10074.28916	02.07.2021
2-07-48694/30	Civil case	Court ruling	Law of obligations	Irma Külavee	ECLI:EE:VMK:2009:2.07.48694.16007	14.04.2009
2-06-21331/12	Civil case	Court ruling	Law of obligations	Irma Külavee	ECLI:EE:VMK:2007:2.06.21331.4969	29.01.2007

HTR Leder Osaühing

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

Consumer Disputes Committee decisions

Court decisions

Court decisions

Official announcements

No official announcements found

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found