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Osaühing Lepp ja Nagel

Legal form:

Private limited company

Registry code:

10960942

VAT no.:

EE100850985

Fiscal-year period:

01.01 - 31.12

Established:

05.08.2003 (22)

Capital:

40 000 EEK

Address:

Suur-Kaare tn 7, Viljandi linn, Viljandi maakond, 71014

Status:

Registered

Contacts

Email:

kristjan.mandmaa@gmail.com

Phone:

+372 5251954

Industries

PUBLISHING, BROADCASTING AND CONTENT PRODUCTION AND DISTRIBUTION
Publishing
Publishing of books, newspapers and other publications, except software publishing
Publishing of books
58111 - Publishing of books, brochures and similar publications
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Other professional, scientific and technical activities
Design activities
74121 - Graphic design and visual communication
EDUCATION
Education
Other education
Education in arts and culture
85521 - Music and art instruction

VAT liability

	Start	End
EE100850985	26.09.2003

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	10.05.2026	Valid
2024	01.01.2024 - 31.12.2024	27.05.2025	Valid
2023	01.01.2023 - 31.12.2023	10.05.2024	Valid
2022	01.01.2022 - 31.12.2022	11.05.2023	Valid
2021	01.01.2021 - 31.12.2021	08.05.2022	Valid
2020	01.01.2020 - 31.12.2020	10.06.2021	Valid
2019	01.01.2019 - 31.12.2019	18.06.2020	Valid
2018	01.01.2018 - 31.12.2018	17.06.2019	Valid
2017	01.01.2017 - 31.12.2017	19.06.2018	Valid
2016	01.01.2016 - 31.12.2016	26.06.2017	Valid
2015	01.01.2015 - 31.12.2015	13.06.2016	Valid
2014	01.01.2014 - 31.12.2014	19.03.2015	Valid
2013	01.01.2013 - 31.12.2013	21.06.2014	Valid
2012	01.01.2012 - 31.12.2012	30.06.2013	Valid
2011	01.01.2011 - 31.12.2011	27.06.2012	Valid
2010	01.01.2010 - 31.12.2010	02.06.2011	Valid
2009	01.01.2009 - 31.12.2009	15.06.2010	Valid
2008	01.01.2008 - 31.12.2008	22.06.2009	Valid
2007	01.01.2007 - 31.12.2007	20.06.2008	Valid
2006	01.01.2006 - 31.12.2006	25.06.2007	Valid
2005	01.01.2005 - 31.12.2005	28.06.2006	Valid
2004	01.01.2004 - 31.12.2004	09.06.2005	Valid
2003	01.01.2003 - 31.12.2003	29.06.2004	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

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Hidden

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

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	1 798 €	1 259 €	4 034 €48.7%	2
Kokku 2026:	1 798 €	1 259 €	4 034 €
2025 Q4	2 637 €	1 362 €	7 871 €39.6%	2
2025 Q3	2 228 €	1 340 €	5 637 €38.4%	2
2025 Q2	4 922 €	3 432 €	9 144 €12.1%	3
2025 Q1	4 955 €	3 649 €	8 154 €70.8%	2
Kokku 2025:	14 742 €	9 783 €	30 806 €45.9%
2024 Q4	8 671 €	3 173 €	27 948 €209.9%	2
2024 Q3	3 908 €	2 093 €	9 018 €4.3%	3
2024 Q2	4 722 €	3 555 €	9 422 €10.8%	2
2024 Q1	4 210 €	3 138 €	10 567 €55.2%	3
Kokku 2024:	21 511 €	11 959 €	56 955 €21.4%
2023 Q4	6 181 €	2 784 €	23 563 €242.4%	2
2023 Q3	4 857 €	3 750 €	6 882 €36.9%	2
2023 Q2	3 863 €	1 096 €	10 902 €95.4%	3
2023 Q1	2 136 €	1 331 €	5 580 €27.4%	2
Kokku 2023:	17 037 €	8 961 €	46 926 €156.0%
2022 Q4	2 124 €	853 €	7 683 €127.5%	2
2022 Q3	1 348 €	1 002 €	3 377 €54.6%	2
2022 Q2	1 269 €	1 298 €	2 184 €57.1%	2
2022 Q1	1 079 €	912 €	5 089 €0.0%	2
Kokku 2022:	5 819 €	4 065 €	18 334 €7.0%
2021 Q4	1 694 €	810 €	5 088 €39.4%	2
2021 Q3	2 139 €	820 €	8 392 €922.4%	2
2021 Q2	592 €	550 €	821 €71.1%	2
2021 Q1	1 044 €	804 €	2 837 €21.9%	2
Kokku 2021:	5 469 €	2 982 €	17 137 €11.7%
2020 Q4	1 326 €	739 €	3 632 €79.0%	2
2020 Q3	1 196 €	801 €	2 029 €216.6%	2
2020 Q2	572 €	537 €	641 €92.9%	2
2020 Q1	2 838 €	1 499 €	9 040 €21.5%	2
Kokku 2020:	5 932 €	3 577 €	15 342 €21.3%
2019 Q4	1 617 €	1 032 €	11 516 €323.8%	2
2019 Q3	1 076 €	673 €	2 717 €220.4%	2
2019 Q2	1 048 €	747 €	848 €80.8%	2
2019 Q1	1 398 €	858 €	4 424 €66.6%	2
Kokku 2019:	5 139 €	3 310 €	19 505 €15.6%
2018 Q4	2 756 €	710 €	13 237 €296.6%	2
2018 Q3	1 237 €	695 €	3 338 €18.3%	2
2018 Q2	1 189 €	755 €	2 822 €24.0%	2
2018 Q1	1 145 €	936 €	3 713 €21.7%	2
Kokku 2018:	6 327 €	3 096 €	23 110 €42.4%
2017 Q4	1 010 €	803 €	4 741 €35.1%	2
2017 Q3	1 339 €	932 €	3 508 €59.7%	2
2017 Q2	928 €	828 €	2 197 €62.0%	2
2017 Q1	1 087 €	940 €	5 779 €24.9%	2
Kokku 2017:	4 364 €	3 503 €	16 225 €46.4%
2016 Q4	1 381 €	929 €	7 692 €6.4%	2
2016 Q3	1 552 €	993 €	8 220 €21.8%	2
2016 Q2	1 471 €	815 €	6 748 €11.3%	2
2016 Q1	2 786 €	919 €	7 608 €98.6%	2
Kokku 2016:	7 190 €	3 656 €	30 268 €19.0%
2015 Q4	2 141 €	851 €	3 831 €42.2%	2
2015 Q3	2 384 €	1 471 €	6 625 €3.6%	2
2015 Q2	2 210 €	1 526 €	6 875 €15.2%	2
2015 Q1	2 770 €	1 800 €	8 106 €	2
Kokku 2015:	9 505 €	5 648 €	25 437 €

Revenue by industry

	2022	2023	2024
Graphic design and visual communication			49 388 €
Publishing of books, brochures and similar publications	5 935 €	945 €	4 340 €
Music and art education	7 273 €	6 602 €	1 589 €
Design activities	7 260 €	41 075 €
Publishing of sound recordings and music	64 €

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
Kristjan Mändmaa	37306XXXXXX	10.06.1973 (52)	Board member	08.05.2023	-

5 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
Kristjan Mändmaa	37306XXXXXX	10.06.1973 (52)	Shareholder	40 000,00 EEK	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

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kaimo Klement	37410XXXXXX	23.10.1974 (51)	Founder	05.08.2003	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Mändmaa	37306XXXXXX	10.06.1973 (52)	Direct holding	25.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

4 034 €

Monthly average

1 345 €

Per employee

672 €

Equity ratio

3,36%

Labour taxes

Turnover ratio

31,21%

Tax ratio

70,02%

Monthly average

420 €

Per employee

210 €

State taxes

Monthly average

599 €

Turnover ratio

44,57%

Estimated salary

Gross salary

595 €

Net salary

587 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	18 186 €15.6%	15 736 €25.8%	12 507 €1.6%	12 310 €13.7%	10 828 €30.6%	15 599 €
Non-current assets	1 050 €36.2%	1 647 €108.7%	789 €37.5%	1 263 €89.1%	668 €	-
Total assets	19 236 €10.7%	17 383 €30.7%	13 296 €2.0%	13 573 €18.1%	11 496 €26.3%	15 599 €
Short-term liabilities	4 584 €36.2%	7 183 €170.1%	2 659 €34.4%	4 056 €99.6%	2 032 €53.2%	4 340 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	4 584 €36.2%	7 183 €170.1%	2 659 €34.4%	4 056 €99.6%	2 032 €53.2%	4 340 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	3 643 €18.2%	3 081 €55.7%	6 961 €0.8%	6 908 €10.3%	7 703 €152.1%	3 056 €
Net profit	8 453 €85.3%	4 563 €307.4%	1 120 €2 013.2%	53 €106.7%	-795 €114.1%	5 647 €
Equity	14 652 €43.6%	10 200 €4.1%	10 637 €11.8%	9 517 €0.6%	9 464 €15.9%	11 259 €
Turnover	56 375 €15.5%	48 801 €135.2%	20 751 €31.8%	15 750 €33.3%	11 813 €51.3%	24 244 €
Profit margin	14.99%60.4%	9.35%73.2%	5.40%1 503.9%	0.34%105.0%	-6.73%128.9%	23.29%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	G PSK	Z HHA	S CCK	375	-657
Liquidity
Current ratio	J.H	S.A	C.W	3.0	5.3
Quick ratio	Y.B	W.P	B.V	3.0	5.3
Cash ratio	A.B	S.X	W.L	0.0	0.0
Efficiency
Days sales outstanding (dso)	MP.I	A.J	I.F	-	-
Asset turnover	X.V	N.V	T.I	1.3	0.9
Structure
Debt ratio	X.V	N.Z	P.V	0.3	0.2
Profitability
Operating margin	SY.F%	NZ.H%	U.H%	0.3%	-5.7%
Net profit margin	NZ.U%	S.I%	Q.S%	0.3%	-6.7%
Return on assets (roa)	GB.L%	QC.Q%	U.E%	0.4%	-5.9%
Return on equity (roe)	JM.U%	QJ.C%	KQ.T%	0.6%	-8.4%

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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 20039231 / 9	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20039231 / 8	08.05.2023	Entry - Amendment entry	Entered into force (08.05.2023)
Ä 20039231 / 7	05.09.2022	Entry - Amendment entry	Entered into force (05.09.2022)
Ä 20039231 / 6	22.11.2021	Entry - Amendment entry	Entered into force (22.11.2021)
Ä 20039231 / 5	29.06.2021	Entry - Amendment entry	Entered into force (29.06.2021)

1 - 5 / 15 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

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
11.03.2026	Viljandi Linnavalitsus	130.20 € Received	OPERATING EXPENSES Tourism
26.02.2026	Tartu Ülikool	254.00 € Received	OPERATING EXPENSES Tertiary education
05.02.2026	Sihtasutus Eesti Kontsert	310.00 € Received	OPERATING EXPENSES Music
05.01.2026	Viljandi Linnavalitsus	347.20 € Received	OPERATING EXPENSES Tourism
23.12.2025	Viljandi Linnavalitsus	477.40 € Received	OPERATING EXPENSES Tourism

1 - 5 / 88 rows

.ee domains

Domain	Status	Registered	Expires	End
annikamandmaa.ee	Active	28.06.2021	29.06.2026	-
mändmaa.ee	Active	19.04.2016	20.04.2027	-
mandmaa.ee	Active	19.04.2016	20.04.2027	-
leppnagel.ee	Active	04.07.2010	13.12.2026	-

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

1 - 4 / 4 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