Osaühing Apresta

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 11190848
VAT no.VAT no.:: EE101036669
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 15.03.2006 (20 y)
CapitalCapital:: 2 556 EUR
AddressAddress:: Põhjakeskuse tee 7, Tõrremäe küla, Rakvere vald, Lääne-Viru maakond, 44305
StatusStatus:: Registered
E-invoice receptionE-invoice reception:: Telema

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Contacts

PhonePhone:: +372 5178026
EmailEmail:: aprestaou@gmail.com
WebsiteWebsite:: minuaiad.eu

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Industries

CONSTRUCTION
Construction of civil engineering projects
Construction of other civil engineering projects
Construction of other civil engineering projects n.e.c.
42991 – Construction of other civil engineering projects n.e.c.
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
Accounting, bookkeeping, auditing and tax consultancy
69202 – Accounting and tax consultancy

VAT liability

VAT no.	Start	End
EE101036669	28.03.2006	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	29.06.2022	Valid	PDF
2019	01.01.2019 – 31.12.2019	22.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	27.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	30.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	27.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	04.07.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	08.07.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	30.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	30.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	01.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	21.07.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	26.08.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	01.07.2009	Expired	PDF
2007	01.01.2007 – 31.12.2007	31.10.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	27.06.2007	Valid	PDF

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No unsubmitted declarations as of 30.09.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations11 Public transactions10 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	3 693 €	3 218 €	10 362 €+23,7%	2
2026 Q1	3 978 €	3 575 €	8 374 €−68,6%	2
Total 2026:	7 671 €	6 793 €	18 736 €
2025 Q4	8 127 €	3 342 €	26 690 €+75,7%	2
2025 Q3	4 969 €	3 563 €	15 193 €+50,0%	2
2025 Q2	3 148 €	2 338 €	10 126 €−54,4%	2
2025 Q1	6 191 €	2 762 €	22 203 €−53,1%	2
Total 2025:	22 435 €	12 005 €	74 212 €
2024 Q4	8 245 €	815 €	47 300 €+67,8%	2
2024 Q3	3 959 €	718 €	28 193 €+15,9%	2
2024 Q2	3 914 €	718 €	24 326 €+229%	2
2024 Q1	2 947 €	2 591 €	7 390 €−52,3%	2
Total 2024:	19 065 €	4 842 €	107 209 €
2023 Q4	1 915 €	907 €	15 480 €−24,7%	2
2023 Q3	4 404 €	2 117 €	20 562 €+37,8%	2
2023 Q2	2 526 €	921 €	14 920 €+18,5%	2
2023 Q1	3 869 €	2 131 €	12 586 €−20,9%	2
Total 2023:	12 714 €	6 076 €	63 548 €
2022 Q4	2 259 €	1 275 €	15 910 €−27,7%	2
2022 Q3	4 411 €	1 963 €	21 996 €+268%	2
2022 Q2	1 698 €	1 849 €	5 977 €−80,1%	2
2022 Q1	7 345 €	2 381 €	30 002 €+40,9%	2
Total 2022:	15 713 €	7 468 €	73 885 €
2021 Q4	2 739,11 €	1 360,47 €	21 290,54 €−7,5%	2
2021 Q3	0 €	1 133,81 €	23 007,17 €−31,8%	2
2021 Q2	5 070,11 €	1 295,23 €	33 758,44 €+526%	2
2021 Q1	1 721,68 €	1 701,76 €	5 395,20 €−77,7%	2
Total 2021:	9 530,90 €	5 491,27 €	83 451,35 €
2020 Q4	4 766,61 €	1 352,29 €	24 167,86 €+120%	2
2020 Q3	3 378,22 €	1 372,14 €	11 000,53 €−13,2%	2
2020 Q2	1 213,12 €	788,04 €	12 668,38 €+16,8%	2
2020 Q1	2 064 €	1 461 €	10 843 €−48,1%	2
Total 2020:	11 421,95 €	4 973,47 €	58 679,77 €
2019 Q4	4 022 €	1 704 €	20 881 €+150%	2
2019 Q3	2 161 €	2 139 €	8 342 €−47,8%	2
2019 Q2	2 533 €	1 910 €	15 975 €+272%	2
2019 Q1	1 674 €	1 552 €	4 294 €−81,8%	2
Total 2019:	10 390 €	7 305 €	49 492 €
2018 Q4	4 350 €	1 848 €	23 537 €+54,6%	2
2018 Q3	2 767 €	1 848 €	15 223 €+133%	2
2018 Q2	1 461 €	1 652 €	6 543 €−74,5%	2
2018 Q1	5 799 €	1 753 €	25 701 €+44,9%	2
Total 2018:	14 377 €	7 101 €	71 004 €
2017 Q4	3 882 €	1 361 €	17 736 €−28,6%	2
2017 Q3	5 319 €	2 286 €	24 834 €+258%	2
2017 Q2	1 531 €	1 686 €	6 937 €−60,3%	4
2017 Q1	6 344 €	1 426 €	17 455 €−32,3%	2
Total 2017:	17 076 €	6 759 €	66 962 €
2016 Q4	2 296 €	1 339 €	25 774 €	2
2016 Q3	2 267 €	1 339 €	25 774 €	2
2016 Q2	1 610 €	1 339 €	25 774 €+14,1%	2
2016 Q1	4 855 €	1 174 €	22 593 €−17,4%	2
Total 2016:	11 028 €	5 191 €	99 915 €
2015 Q4	7 534 €	1 603 €	27 338 €−30,5%	1
2015 Q3	3 859 €	2 306 €	39 331 €+314%	1
2015 Q2	1 231 €	557 €	9 499 €−11,5%	1
2015 Q1	1 751 €	630 €	10 739 €	1
Total 2015:	14 375 €	5 096 €	86 907 €

Revenue by industry

	2023	2024	2025
Construction of other civil engineering projects n.e.c.	35 719 €	86 332 €	35 678 €
Accounting and tax consultancy	23 058 €	34 986 €	23 125 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Jüri Orupõld	37211XXXXXX	14.11.1972 (53)	Board member	15.03.2006	-

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Shareholders

	Personal ID code
Jüri Orupõld	37211XXXXXX	14.11.1972 (53)	Shareholder	2 556 EUR	100,00%	Sole ownership	02.09.2023	-

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Other persons

	Personal ID code
Jüri Orupõld	37211XXXXXX	14.11.1972 (53)	Founder	09.03.2006	-

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Ultimate beneficial owners

	Personal ID code
Jüri Orupõld	37211XXXXXX	14.11.1972 (53)	Direct holding	28.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 10 362 €
Monthly average: 3 454 €
Per employee: 1 727 €
Equity ratio: 135,13%

Labour taxes

Turnover ratio: 31,06%
Tax ratio: 87,14%
Monthly average: 1 073 €
Per employee: 536 €

State taxes

Monthly average: 1 231 €
Turnover ratio: 35,64%

Estimated salary

Gross salary: 1 107 €
Net salary: 986 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	62 276 €−23,9%	81 813 €+123%	36 724 €+4,0%	35 299 €−44,9%	64 042 €+94,1%	32 991 €+22,4%	26 951 €
Non-current assets	73 863 €−7,5%	79 825 €+60,0%	49 898 €−13,8%	57 897 €−13,0%	66 562 €+285%	17 284 €−16,5%	20 688 €
Total assets	136 139 €−15,8%	161 638 €+86,6%	86 622 €−7,1%	93 196 €−28,6%	130 604 €+160%	50 275 €+5,5%	47 639 €
Short-term liabilities	28 142 €+61,9%	17 381 €+61,9%	10 734 €−26,6%	14 626 €−51,2%	29 949 €+290%	7 671 €−3,0%	7 911 €
Long-term liabilities	28 567 €−45,5%	52 434 €+67,6%	31 281 €−24,5%	41 441 €	41 441 €+453%	7 500 €+15,4%	6 500 €
Total liabilities	56 709 €−18,8%	69 815 €+66,2%	42 015 €−25,1%	56 067 €−21,5%	71 390 €+371%	15 171 €+5,3%	14 411 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	89 011 €+113%	41 795 €+21,8%	34 317 €−39,2%	56 402 €+74,7%	32 292 €+6,2%	30 416 €+21,9%	24 955 €
Net profit	-12 393 €−126%	47 216 €+531%	7 478 €+134%	-22 085 €−192%	24 110 €+1 185%	1 876 €−65,6%	5 461 €
Equity	79 430 €−13,5%	91 823 €+106%	44 607 €+20,1%	37 129 €−37,3%	59 214 €+68,7%	35 104 €+5,6%	33 228 €
Turnover	58 803 €−51,5%	121 318 €+106%	58 777 €+8,3%	54 264 €−49,0%	106 376 €+66,2%	64 024 €+19,3%	53 677 €
Profit margin	-21,1%	38,9%	12,7%	-40,7%	22,7%	2,9%	10,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-12 661 €	30 460 €
Liquidity
Current ratio	2,4	2,1
Quick ratio	1,0	1,5
Cash ratio	0,5	0,5
Efficiency
Days sales outstanding (dso)	120,9	58,8
Asset turnover	0,5	1,2
Structure
Debt ratio	0,6	0,5
Profitability
Operating margin	-39,3%	23,3%
Net profit margin	-40,7%	22,7%
Return on assets (roa)	-19,7%	26,7%
Return on equity (roe)	-59,5%	40,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 40018413 / 8	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 40018413 / 7	11.01.2020	Entry – Amendment entry	-	Entered into force11.01.2020
Ä 40018413 / 6	30.06.2018	Entry – Amendment entry	-	Entered into force30.06.2018
Ä 40018413 / 5	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018
Ä 40018413 / 4	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017

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

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


28.08.2026	Tapa Vallavalitsus	978,36 €Received	OPERATING EXPENSESGeneral care service provided outside the home
06.06.2026	Tapa Vallavalitsus	2 219,60 €Received	OPERATING EXPENSESPre-primary education
13.04.2026	Tapa Vallavalitsus	241,80 €Received	OPERATING EXPENSESWaste management
02.12.2025	Tapa Vallavalitsus	149,67 €Received	OPERATING EXPENSESBasic and general secondary education
25.11.2025	Kadrina Vallavalitsus	124 €Received	OPERATING EXPENSESPre-primary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

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.