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Kivisalu Capital OÜ

Legal form:

Private limited company

Registry code:

11287855

VAT no.:

EE101203353

Fiscal-year period:

01.01 - 31.12

Established:

25.09.2006 (19)

Capital:

2 556,47 EUR

Address:

Alliku sigala, Veelikse küla, Mulgi vald, Viljandi maakond, 69307

Status:

Registered

E-arvete vastuvõtmine:

Telema

Contacts

Email:

patune@gmail.com

Phone:

+372 56640008

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Activities of head offices and management consultancy activities
70201 - Business and other management consultancy

VAT liability

	Start	End
EE101203353	18.01.2008

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	26.06.2026	Valid
2024	01.01.2024 - 31.12.2024	08.09.2025	Valid
2023	01.01.2023 - 31.12.2023	28.06.2024	Valid
2022	01.01.2022 - 31.12.2022	28.06.2023	Valid
2021	01.01.2021 - 31.12.2021	29.06.2022	Valid
2020	01.01.2020 - 31.12.2020	01.07.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	01.07.2019	Valid
2017	01.01.2017 - 31.12.2017	13.06.2018	Valid
2016	01.01.2016 - 31.12.2016	28.06.2017	Valid
2015	01.01.2015 - 31.12.2015	04.01.2017	Valid
2014	01.01.2014 - 31.12.2014	03.11.2016	Valid
2013	01.01.2013 - 31.12.2013	21.08.2014	Valid
2012	01.01.2012 - 31.12.2012	09.08.2013	Valid
2011	01.01.2011 - 31.12.2011	30.08.2012	Valid
2010	01.01.2010 - 31.12.2010	25.11.2011	Valid
2009	01.01.2009 - 31.12.2009	29.07.2010	Valid
2008	01.01.2008 - 31.12.2008	09.12.2009	Valid
2008	01.01.2008 - 31.12.2008	21.07.2009	Expired
2007	01.01.2007 - 31.12.2007	06.03.2008	Valid
2006	01.09.2006 - 31.12.2006	09.07.2007	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 22.07.2026.

???

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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 Q2	1 069 €	1 170 €	10 959 €1.3%	1
2026 Q1	0 €	1 460 €	11 107 €77.6%	1
Kokku 2026:	1 069 €	2 630 €	22 066 €
2025 Q4	2 097 €	887 €	49 663 €276.7%	1
2025 Q3	4 499 €	2 927 €	13 183 €22.3%	1
2025 Q2	7 791 €	7 004 €	10 777 €75.1%	1
2025 Q1	13 095 €	9 643 €	43 358 €18.3%	1
Kokku 2025:	27 482 €	20 461 €	116 981 €83.5%
2024 Q4	4 378 €	4 663 €	36 660 €1.8%	5
2024 Q3	4 647 €	4 476 €	36 000 €0.0%	3
2024 Q2	5 432 €	5 012 €	36 000 €94.0%	3
2024 Q1	95 294 €	5 782 €	599 022 €57.4%	3
Kokku 2024:	109 751 €	19 933 €	707 682 €52.2%
2023 Q4	6 219 €	7 782 €	380 534 €7.7%	3
2023 Q3	0 €	5 350 €	412 223 €17.6%	3
2023 Q2	0 €	4 708 €	350 520 €3.5%	3
2023 Q1	0 €	4 626 €	338 737 €8.7%	3
Kokku 2023:	6 219 €	22 467 €	1 482 013 €2.7%
2022 Q4	0 €	3 757 €	371 011 €10.6%	3
2022 Q3	0 €	7 000 €	335 560 €5.0%	3
2022 Q2	10 777 €	6 133 €	353 399 €7.8%	4
2022 Q1	22 951 €	6 259 €	383 399 €29.7%	4
Kokku 2022:	33 728 €	23 148 €	1 443 369 €16.0%
2021 Q4	17 061 €	3 827 €	295 611 €16.4%	4
2021 Q3	13 449 €	5 351 €	353 691 €7.3%	3
2021 Q2	11 716 €	7 403 €	329 769 €24.5%	3
2021 Q1	10 787 €	6 163 €	264 778 €17.8%	2
Kokku 2021:	53 013 €	22 744 €	1 243 850 €1.7%
2020 Q4	5 916 €	4 899 €	322 185 €16.3%	4
2020 Q3	16 766 €	4 842 €	384 882 €31.8%	3
2020 Q2	0 €	4 606 €	291 950 €9.6%	3
2020 Q1	21 589 €	5 574 €	266 396 €28.1%	3
Kokku 2020:	44 271 €	19 922 €	1 265 413 €9.1%
2019 Q4	9 044 €	7 368 €	370 582 €0.7%	3
2019 Q3	18 513 €	7 011 €	373 164 €13.5%	4
2019 Q2	6 178 €	5 998 €	328 922 €2.9%	4
2019 Q1	11 416 €	5 562 €	319 788 €9.0%	4
Kokku 2019:	45 151 €	25 939 €	1 392 456 €10.5%
2018 Q4	37 €	5 447 €	293 289 €4.1%	5
2018 Q3	10 111 €	5 420 €	305 890 €9.2%	5
2018 Q2	12 290 €	5 415 €	337 068 €4.0%	4
2018 Q1	14 596 €	7 584 €	324 229 €5.5%	4
Kokku 2018:	37 034 €	23 866 €	1 260 476 €2.1%
2017 Q4	0 €	8 741 €	307 265 €14.1%	4
2017 Q3	17 171 €	8 716 €	269 331 €19.9%	4
2017 Q2	3 521 €	8 690 €	336 070 €4.3%	4
2017 Q1	17 917 €	8 561 €	322 244 €2.5%	4
Kokku 2017:	38 609 €	34 708 €	1 234 910 €9.9%
2016 Q4	15 450 €	8 429 €	330 607 €7.5%	3
2016 Q3	10 670 €	7 839 €	307 453 €50.2%	3
2016 Q2	10 135 €	5 219 €	204 709 €27.1%	3
2016 Q1	16 829 €	7 161 €	280 874 €	3
Kokku 2016:	53 084 €	28 648 €	1 123 643 €
2015 Q4	19 573 €	10 397 €	0 €	1
2015 Q3	7 374 €	9 944 €	0 €	1
2015 Q2	19 537 €	5 441 €	0 €	1
2015 Q1	309 €	5 173 €	0 €	1
Kokku 2015:	46 793 €	30 955 €	0 €

Revenue by industry

	2023	2024	2025
Business and other management consultancy		121 074 €	108 513 €
Pig farming	1 465 921 €	467 005 €

Tax debts

No tax debt found

No tax debt as of 22.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Rünno Patune	38306XXXXXX	30.06.1983 (43)	Board member	25.09.2006	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Pecador OÜ	-	30.08.2012 (13)	Shareholder	2 556,47 EUR	100	Sole ownership	24.10.2023	-

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
Rünno Patune	38306XXXXXX	30.06.1983 (43)	Founder	25.09.2006	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Rünno Patune	38306XXXXXX	30.06.1983 (43)	Direct holding	16.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q2

Turnover

Amount

10 959 €

Monthly average

3 653 €

Per employee

3 653 €

Equity ratio

142,89%

Labour taxes

Turnover ratio

10,68%

Tax ratio

109,45%

Monthly average

390 €

Per employee

390 €

State taxes

Monthly average

356 €

Turnover ratio

9,75%

Estimated salary

Gross salary

899 €

Net salary

813 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	518 444 €6.1%	552 408 €26.0%	746 546 €36.9%	545 468 €29.2%	770 703 €28.8%	598 236 €20.8%	495 146 €
Non-current assets	95 922 €0.5%	95 439 €66.8%	287 484 €14.8%	337 370 €6.2%	359 738 €15.1%	423 711 €1.3%	429 086 €
Total assets	614 366 €5.2%	647 847 €37.3%	1 034 030 €17.1%	882 838 €21.9%	1 130 441 €10.6%	1 021 947 €10.6%	924 232 €
Short-term liabilities	226 410 €74.3%	129 927 €72.7%	475 818 €45.0%	328 220 €12.7%	376 064 €56.8%	871 160 €12.3%	775 455 €
Long-term liabilities	-	-	423 946 €	423 946 €11.5%	380 301 €	-	-
Total liabilities	226 410 €74.3%	129 927 €85.6%	899 764 €19.6%	752 166 €0.6%	756 365 €13.2%	871 160 €12.3%	775 455 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	385 364 €261.1%	106 710 €16.7%	128 116 €64.1%	357 120 €199.5%	119 231 €18.5%	146 221 €3.9%	140 786 €
Net profit	36 €100.0%	408 654 €11 270.5%	3 594 €101.6%	-229 004 €190.8%	252 289 €12 451.7%	2 010 €63.0%	5 435 €
Equity	387 956 €25.1%	517 920 €285.7%	134 266 €2.8%	130 672 €65.1%	374 076 €148.1%	150 787 €1.4%	148 777 €
Turnover	108 513 €81.5%	588 079 €59.9%	1 465 921 €10.7%	1 323 644 €4.4%	1 384 649 €10.1%	1 258 154 €5.0%	1 323 756 €
Profit margin	0.03%100.0%	69.49%28 243.4%	0.25%101.4%	-17.30%195.0%	18.22%11 305.0%	0.16%61.1%	0.41%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	-	BGN NOS	IF HXY	-200 073	290 315
Liquidity
Current ratio	F.E	J.R	W.T	1.7	2.0
Quick ratio	E.A	S.S	L.J	0.5	1.0
Cash ratio	N.F	X.H	Z.N	0.2	0.2
Efficiency
Days sales outstanding (dso)	Z AJT.U	DRO.E	AR.B	57.9	58.3
Asset turnover	U.T	T.X	G.L	1.3	1.3
Structure
Debt ratio	X.X	Y.Z	U.I	0.9	0.7
Profitability
Operating margin	-A.B%	WF.R%	K.X%	-17.0%	18.7%
Net profit margin	C.Z%	OV.R%	M.K%	-17.3%	18.2%
Return on assets (roa)	W.L%	XQ.W%	T.T%	-22.7%	23.4%
Return on equity (roe)	X.F%	VC.N%	R.C%	-175.3%	67.4%

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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	Deadline	Status
Ä 20036599 / M3	29.08.2025	Fine-warning order – annual report not filed	03.10.2025	Deficiencies remedied (09.09.2025)
Ä 20036599 / 6	24.10.2023	Entry - Amendment entry		Entered into force (24.10.2023)
Ä 20036599 / 7	24.10.2023	Entry - Amendment entry		Entered into force (24.10.2023)
Ä 20036599 / 5	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20036599 / 4	14.05.2018	Entry - Amendment entry under CRA § 525 (2)		Entered into force (14.05.2018)

1 - 5 / 11 rows

Real estate

Address	Area	Purpose
Päikesepargi, Veelikse küla, Mulgi vald, Viljandi maakond	10174 m²	Agricultural land 100%

1 - 1 / 1 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notice of granting or refusal of an integrated permit	13.03.2024
Notice of disclosure of the draft integrated permit	05.02.2024
Notice of declaration of compliance of the environmental-impact-assessment report	17.08.2023
Notice of public display and discussion of the environmental-impact-assessment report	23.05.2023
Notice of declaration of compliance of the environmental-impact-assessment programme	16.01.2023

1 - 5 / 8 rows

Public transactions

Date	Party	Amount	Classification
02.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	7 913.63 € Received	OTHER GRANTS Agriculture
09.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	2 801.30 € Received	OTHER GRANTS Agriculture
08.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	3 122.60 € Received	OTHER GRANTS Agriculture
05.12.2025	Põllumajanduse Registrite ja Informatsiooni Amet	14 123.16 € Received	OTHER GRANTS Agriculture
14.02.2024	Põllumajanduse Registrite ja Informatsiooni Amet	90 150.00 € Received	OTHER GRANTS Agriculture

Kivisalu Capital OÜ

Contacts

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Hidden

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No tax debt found

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Holdings in companies

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Aggregate data

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Regulations

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Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

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Enforcement proceedings

No enforcement proceedings found

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No payment orders found