HKL INVESTEERINGUTE OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	18.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	12.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	26.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	06.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	27.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	10.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	16.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	18.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	13.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	27.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	05.08.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	19.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	14.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	26.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	16.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	28.07.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	02.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	18.12.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	29.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	29.06.2006	Valid	PDF

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Tax debt Reports Declarations Court decisions1 Official announcements–TTJA decisions–Real estate2 .ee domains–Licenses–Regulations8 Public transactions–Grants–State aid1 Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	2 753 €	1 120 €	7 297 €	1
2026 Q2	1 002 €	1 120 €	0 €	1
2026 Q1	1 026 €	1 095 €	0 €	1
Total 2026:	4 781 €	3 335 €	7 297 €
2025 Q4	934 €	1 045 €	0 €	1
2025 Q3	934 €	1 045 €	0 €	1
2025 Q2	934 €	1 045 €	0 €	1
2025 Q1	931 €	991 €	0 €	1
Total 2025:	3 733 €	4 126 €	0 €
2024 Q4	20 784 €	883 €	0 €	1
2024 Q3	784 €	883 €	0 €	1
2024 Q2	783 €	839 €	0 €	1
2024 Q1	705 €	798 €	0 €	1
Total 2024:	23 056 €	3 403 €	0 €
2023 Q4	705 €	798 €	0 €−100%	1
2023 Q3	4 317 €	798 €	18 056 €	1
2023 Q2	705 €	798 €	0 €	1
2023 Q1	763 €	829 €	0 €	2
Total 2023:	6 490 €	3 223 €	18 056 €
2022 Q4	798 €	890 €	0 €	2
2022 Q3	798 €	890 €	0 €	2
2022 Q2	798 €	890 €	0 €−100%	2
2022 Q1	3 446 €	297 €	19 766 €	2
Total 2022:	5 840 €	2 967 €	19 766 €
2021 Q4	216,08 €	230,48 €	0 €	1
2021 Q3	648,24 €	691,44 €	0 €	2
2021 Q2	648,24 €	691,44 €	0 €	2
2021 Q1	674,74 €	691,44 €	0 €	2
Total 2021:	2 187,30 €	2 304,80 €	0 €
2020 Q4	591,16 €	653,96 €	0 €	2
2020 Q3	375,08 €	423,48 €	0 €	1
2020 Q2	10 €	0 €	0 €−100%	-
2020 Q1	3 827 €	0 €	19 050 €+38 000%	0
Total 2020:	4 803,24 €	1 077,44 €	19 050 €
2019 Q4	10 €	0 €	50 €	0
2019 Q3	0 €	0 €	0 €	0
2019 Q2	27 €	0 €	0 €−100%	0
2019 Q1	3 615 €	0 €	19 050 €+38 000%	0
Total 2019:	3 652 €	0 €	19 100 €
2018 Q4	10 €	0 €	50 €	0
2018 Q3	0 €	0 €	0 €−100%	0
2018 Q2	345 €	353 €	100 €	1
2018 Q1	1 019 €	1 124 €	0 €	1
Total 2018:	1 374 €	1 477 €	150 €
2017 Q4	1 147 €	1 252 €	0 €	1
2017 Q3	1 147 €	1 252 €	0 €	1
2017 Q2	1 147 €	1 252 €	0 €−100%	1
2017 Q1	1 185 €	1 254 €	50 €+233%	1
Total 2017:	4 626 €	5 010 €	50 €
2016 Q4	1 163 €	1 258 €	15 €	1
2016 Q3	1 153 €	1 258 €	15 €	1
2016 Q2	1 153 €	1 258 €	15 €+200%	1
2016 Q1	411 €	419 €	5 €	1
Total 2016:	3 880 €	4 193 €	50 €
2015 Q4	0 €	0 €	0 €	0
2015 Q3	0 €	0 €	0 €	0
2015 Q2	0 €	0 €	0 €	0
2015 Q1	27 €	0 €	0 €	0
Total 2015:	27 €	0 €	0 €

Revenue by industry

	2020	2021	2023
Business consultancy and other management advice	19 050 €	24 653 €	18 056 €

Tax debts

No tax debt found

No tax debt as of 30.10.2026

Representatives

	Personal ID code
Krista Kiisa	46411XXXXXX	15.11.1964 (61)	Board member	08.11.2017	-

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Shareholders

	Personal ID code
Heidi Kiisa	48707XXXXXX	30.07.1987 (39)	Shareholder	1 226 EUR	47,97%	Sole ownership	01.09.2023	-
Kadi Linda Kiisa	49501XXXXXX	07.01.1995 (31)	Shareholder	1 226 EUR	47,97%	Sole ownership	01.09.2023	-
Krista Kiisa	46411XXXXXX	15.11.1964 (61)	Shareholder	104 EUR	4,07%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Sulev Narusk	36005XXXXXX	18.05.1960 (66)	Founder	22.12.2004	-

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Ultimate beneficial owners

	Personal ID code
Heidi Kiisa	48707XXXXXX	30.07.1987 (39)	Direct holding	30.09.2018	-
Kadi Linda Kiisa	49501XXXXXX	07.01.1995 (31)	Direct holding	30.09.2018	-
Krista Kiisa	46411XXXXXX	15.11.1964 (61)	Direct holding	30.09.2018	-

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Holdings in companies


Rüütli 24 Estate OÜ	26.02.2021	Shareholder	450 EUR	15,00%	Sole ownership	09.01.2025	-

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2026 Q3

Turnover

Amount: 7 297 €
Monthly average: 2 432 €
Per employee: 2 432 €
Equity ratio: 95,16%

Labour taxes

Turnover ratio: 15,35%
Tax ratio: 40,68%
Monthly average: 373 €
Per employee: 373 €

State taxes

Monthly average: 918 €
Turnover ratio: 37,73%

Estimated salary

Gross salary: 828 €
Net salary: 777 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	104 854 €−51,8%	217 756 €−32,5%	322 438 €+2,5%	314 705 €+198%	105 636 €−22,0%	135 438 €−2,0%	138 255 €
Non-current assets	205 840 €+92,0%	107 211 €	107 253 €−4,0%	111 733 €−66,5%	333 917 €+16,8%	285 951 €+7,2%	266 652 €
Total assets	310 694 €−4,4%	324 967 €−24,4%	429 691 €+0,8%	426 438 €−3,0%	439 553 €+4,3%	421 389 €+4,1%	404 907 €
Short-term liabilities	1 552 €+9,4%	1 418 €−91,3%	16 230 €−0,1%	16 253 €−10,6%	18 172 €+18,1%	15 393 €+2,5%	15 019 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	1 552 €+9,4%	1 418 €−91,3%	16 230 €−0,1%	16 253 €−10,6%	18 172 €+18,1%	15 393 €+2,5%	15 019 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	320 737 €−6,4%	342 665 €−15,9%	407 373 €−2,7%	418 569 €+3,8%	403 183 €+4,2%	387 076 €+42,2%	272 276 €
Net profit	-14 407 €+34,3%	-21 928 €−769%	3 276 €+129%	-11 196 €−173%	15 386 €−4,5%	16 108 €−86,0%	114 800 €
Equity	309 142 €−4,5%	323 549 €−21,7%	413 461 €+0,8%	410 185 €−2,7%	421 381 €+3,8%	405 996 €+4,1%	389 888 €
Turnover	-	-	18 056 €−26,8%	-	24 653 €+29,4%	19 050 €+18 950%	100 €
Profit margin	-	-	18,1%	-	62,4%	84,6%	114 800,0%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-13 254 €	12 941 €
Liquidity
Current ratio	19,4	5,8
Quick ratio	19,4	5,8
Cash ratio	5,8	5,8
Efficiency
Days sales outstanding (dso)	-	3 627,3
Asset turnover	-	0,1
Structure
Debt ratio	0,0	0,0
Profitability
Operating margin	-	43,6%
Net profit margin	-	62,4%
Return on assets (roa)	-2,6%	3,6%
Return on equity (roe)	-2,7%	3,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10085061 / 8	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10085061 / 7	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 10085061 / 6	08.11.2017	Entry – Amendment entry	-	Entered into force08.11.2017
Ä 10085061 / 5	02.09.2016	Entry – Amendment entry	-	Entered into force02.09.2016
Ä 10085061 / 4	04.06.2015	Entry – Amendment entry	-	Entered into force04.06.2015

Real estate

		Purpose
Seedri, Metsküla, Saaremaa vald, Saare maakond	8440 m²	Residential land 100%
Tamme, Metsküla, Saaremaa vald, Saare maakond	8742 m²	Residential land 100%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-08-54503/6	Kohtu I astme menetlus	Court ruling	Enforcement	Sirje Lahesoo	ECLI:EE:PMK:2009:2.08.54503.23370	28.05.2009	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


14.01.2017	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 15434	Regionaalareng (VTA) › MuuGrant	569 €	15434/1701385

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

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.