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OÜ Kivipartner

Legal form:

Private limited company

Registry code:

11298405

VAT no.:

EE101122379

Fiscal-year period:

01.01 - 31.12

Established:

13.09.2006 (19)

Former business names:

Osaühing 3dVarad

Capital:

2 556 EUR

Address:

Kaupmehe tn 6, Tartu linn, Tartu linn, Tartu maakond, 50104

Status:

Registered

E-arvete vastuvõtmine:

Arvekeskus

Contacts

Email:

info@kivipartner.ee

Phone:

+372 55557821

Industries

CONSTRUCTION
Construction of civil engineering projects
Construction of roads and rail tracks
42111 - Construction of roads and motorways

VAT liability

	Start	End
EE101122379	19.02.2007

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	30.06.2026	Valid
2024	01.01.2024 - 31.12.2024	19.06.2025	Valid
2023	01.01.2023 - 31.12.2023	29.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	20.10.2020	Valid
2018	01.01.2018 - 31.12.2018	26.06.2019	Valid
2017	01.01.2017 - 31.12.2017	28.06.2018	Valid
2016	01.01.2016 - 31.12.2016	24.06.2017	Valid
2015	01.01.2015 - 31.12.2015	04.04.2016	Valid
2014	01.01.2014 - 31.12.2014	01.07.2015	Valid
2013	01.01.2013 - 31.12.2013	08.04.2014	Valid
2012	01.01.2012 - 31.12.2012	03.05.2013	Valid
2011	01.01.2011 - 31.12.2011	25.05.2012	Valid
2010	01.01.2010 - 31.12.2010	08.09.2011	Valid
2009	01.01.2009 - 31.12.2009	09.07.2010	Valid
2008	01.01.2008 - 31.12.2008	08.07.2009	Valid
2007	13.09.2006 - 31.12.2007	30.06.2008	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.09.2026.

???

Credit rating

Hidden

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

020406080100

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View summary

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Tax debt

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	41 707 €	38 806 €	425 800 €10.4%	13
2026 Q1	158 348 €	57 040 €	475 435 €79.4%	11
Kokku 2026:	200 055 €	95 846 €	901 235 €
2025 Q4	454 131 €	76 732 €	2 312 265 €99.5%	12
2025 Q3	240 813 €	83 334 €	1 158 955 €49.4%	20
2025 Q2	103 630 €	58 490 €	775 586 €17.5%	22
2025 Q1	194 475 €	80 484 €	940 368 €66.0%	16
Kokku 2025:	993 049 €	299 040 €	5 187 174 €12.2%
2024 Q4	397 602 €	76 261 €	2 766 254 €24.3%	20
2024 Q3	267 560 €	75 939 €	2 225 570 €2 111.5%	23
2024 Q2	50 645 €	52 976 €	100 638 €87.7%	23
2024 Q1	163 524 €	60 327 €	816 236 €57.5%	19
Kokku 2024:	879 331 €	265 503 €	5 908 698 €30.4%
2023 Q4	243 015 €	62 392 €	1 922 506 €121.3%	20
2023 Q3	104 342 €	64 291 €	868 623 €4.4%	20
2023 Q2	147 221 €	48 176 €	908 927 €9.4%	21
2023 Q1	152 241 €	64 582 €	830 861 €68.4%	18
Kokku 2023:	646 820 €	239 441 €	4 530 917 €29.0%
2022 Q4	326 564 €	55 573 €	2 626 536 €86.3%	20
2022 Q3	117 582 €	52 924 €	1 410 186 €6.1%	20
2022 Q2	185 747 €	48 710 €	1 502 511 €78.4%	19
2022 Q1	113 145 €	49 611 €	842 343 €56.0%	20
Kokku 2022:	743 038 €	206 818 €	6 381 576 €10.2%
2021 Q4	218 312 €	58 752 €	1 912 559 €37.6%	19
2021 Q3	248 346 €	57 573 €	3 064 396 €114.5%	21
2021 Q2	125 587 €	47 783 €	1 428 339 €104.2%	23
2021 Q1	108 133 €	53 196 €	699 347 €69.0%	18
Kokku 2021:	700 377 €	217 304 €	7 104 642 €36.5%
2020 Q4	311 332 €	52 269 €	2 256 947 €120.3%	22
2020 Q3	99 021 €	46 410 €	1 024 594 €7.3%	22
2020 Q2	74 849 €	42 102 €	1 105 109 €34.9%	20
2020 Q1	131 302 €	43 636 €	819 198 €59.3%	19
Kokku 2020:	616 504 €	184 417 €	5 205 848 €3.6%
2019 Q4	259 083 €	42 912 €	2 012 048 €26.9%	17
2019 Q3	81 387 €	44 180 €	1 585 984 €34.8%	19
2019 Q2	111 145 €	28 295 €	1 176 507 €87.6%	21
2019 Q1	128 917 €	31 470 €	627 224 €57.4%	17
Kokku 2019:	580 532 €	146 857 €	5 401 763 €33.6%
2018 Q4	108 450 €	39 135 €	1 472 641 €5.8%	19
2018 Q3	62 044 €	29 585 €	1 562 857 €184.4%	25
2018 Q2	23 152 €	12 574 €	549 507 €20.1%	20
2018 Q1	117 405 €	20 250 €	457 508 €45.0%	10
Kokku 2018:	311 051 €	101 544 €	4 042 513 €69.4%
2017 Q4	98 703 €	22 507 €	831 388 €7.3%	13
2017 Q3	78 870 €	21 931 €	897 213 €82.1%	17
2017 Q2	25 918 €	7 899 €	492 772 €199.8%	22
2017 Q1	45 758 €	11 674 €	164 356 €70.2%	9
Kokku 2017:	249 249 €	64 011 €	2 385 729 €67.7%
2016 Q4	72 582 €	13 722 €	550 906 €24.5%	9
2016 Q3	47 523 €	11 020 €	442 417 €234.3%	9
2016 Q2	7 231 €	3 296 €	132 322 €55.4%	9
2016 Q1	3 652 €	7 391 €	296 723 €31.2%	9
Kokku 2016:	130 988 €	35 429 €	1 422 368 €21.3%
2015 Q4	68 526 €	14 984 €	431 119 €7.6%	1
2015 Q3	41 480 €	16 213 €	466 491 €163.6%	1
2015 Q2	49 145 €	6 151 €	176 983 €80.1%	1
2015 Q1	21 602 €	3 415 €	98 243 €	1
Kokku 2015:	180 753 €	40 763 €	1 172 836 €

Revenue by industry

	2023	2024	2025
Construction of roads and motorways	4 287 720 €	5 488 686 €	4 818 294 €

Tax debts

No tax debt found

No tax debt as of 04.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Ranno Kaju	38703XXXXXX	06.03.1987 (39)	Board member	22.01.2019	-
Rivo Kaju	38703XXXXXX	06.03.1987 (39)	Board member	22.10.2008	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Rivo Kaju	38703XXXXXX	06.03.1987 (39)	Shareholder	1 278,00 EUR	50	Sole ownership	01.09.2023	-
Ranno Kaju	38703XXXXXX	06.03.1987 (39)	Shareholder	1 278,00 EUR	50	Sole ownership	01.09.2023	-

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
Osaühing EuroConsult	-	-	Founder	13.09.2006	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Ranno Kaju	38703XXXXXX	06.03.1987 (39)	Direct holding	25.03.2021	-
Rivo Kaju	38703XXXXXX	06.03.1987 (39)	Direct holding	25.03.2021	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

425 800 €

Monthly average

141 933 €

Per employee

10 918 €

Equity ratio

5 552,95%

Labour taxes

Turnover ratio

9,11%

Tax ratio

93,04%

Monthly average

12 935 €

Per employee

1 078 €

State taxes

Monthly average

13 902 €

Turnover ratio

9,79%

Estimated salary

Gross salary

2 057 €

Net salary

1 674 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	6 120 883 €17.8%	5 193 948 €10.4%	4 702 693 €2.8%	4 838 781 €33.7%	3 619 977 €44.9%	2 497 413 €11.6%	2 238 695 €
Non-current assets	1 900 334 €12.5%	2 171 674 €15.5%	1 880 690 €21.4%	1 549 053 €9.4%	1 416 509 €6.9%	1 325 492 €46.0%	907 842 €
Total assets	8 021 217 €8.9%	7 365 622 €11.9%	6 583 383 €3.1%	6 387 834 €26.8%	5 036 486 €31.7%	3 822 905 €21.5%	3 146 537 €
Short-term liabilities	433 610 €2.8%	446 046 €48.0%	301 323 €33.5%	452 817 €29.8%	348 896 €6.8%	326 829 €17.0%	393 722 €
Long-term liabilities	125 451 €25.6%	168 630 €228.1%	51 390 €37.5%	82 228 €46.9%	154 828 €29.8%	119 299 €44.7%	215 797 €
Total liabilities	559 061 €9.0%	614 676 €74.3%	352 713 €34.1%	535 045 €6.2%	503 724 €12.9%	446 128 €26.8%	609 519 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	6 428 390 €6.4%	6 042 858 €6.2%	5 690 099 €29.3%	4 401 174 €34.7%	3 266 694 €34.9%	2 421 810 €43.5%	1 687 761 €
Net profit	1 031 210 €46.2%	705 532 €31.1%	538 015 €62.9%	1 449 059 €14.7%	1 263 512 €32.7%	952 411 €12.5%	846 701 €
Equity	7 462 156 €10.5%	6 750 946 €8.4%	6 230 670 €6.5%	5 852 789 €29.1%	4 532 762 €34.2%	3 376 777 €33.1%	2 537 018 €
Turnover	4 818 294 €12.2%	5 488 686 €28.0%	4 287 720 €31.5%	6 255 887 €2.0%	6 382 388 €27.3%	5 012 623 €2.5%	5 141 654 €
Profit margin	21.40%66.5%	12.85%2.4%	12.55%45.8%	23.16%17.0%	19.80%4.2%	19.00%15.4%	16.47%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	IOR CDF	FPX AKP	PXF JOA	1 575 156	1 379 857
Liquidity
Current ratio	TQ.L	BA.C	SP.E	10.7	10.4
Quick ratio	LA.H	PN.Q	MS.T	10.7	10.1
Cash ratio	D.J	E.X	WI.T	6.3	4.0
Efficiency
Days sales outstanding (dso)	PR.L	KL.J	FN.K	62.4	53.1
Asset turnover	B.Y	L.E	Y.B	1.1	1.4
Structure
Debt ratio	W.F	L.M	V.B	0.1	0.1
Profitability
Operating margin	L.R%	Z.I%	IJ.W%	23.1%	19.5%
Net profit margin	YH.I%	WF.A%	FA.L%	23.2%	19.8%
Return on assets (roa)	HB.D%	SY.A%	Z.Y%	25.4%	28.5%
Return on equity (roe)	QH.I%	UJ.Z%	J.S%	24.8%	27.9%

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Licences & notices

Type	Number	Field	Status	Start	End
License	SLV20/2936	Frequency licences > Vessel radio licence	Valid	12.06.2020	11.06.2023
Notice of economic activity	TEL003532	- > Electrical works	Valid	05.06.2019	-
Notice of economic activity	EEH008635	- > Construction	Valid	21.07.2014	-
Notice of economic activity	ETK000134	- > Maintenance of public roads	Valid	21.07.2014	-

1 - 4 / 4 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20056868 / 12	26.01.2024	Entry - Amendment entry under NSPA § 595¹ (1)		Entered into force (26.01.2024)
Ä 20056868 / 11	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20056868 / 10	22.02.2019	Entry - Amendment entry		Entered into force (22.02.2019)
Ä 20056868 / M2	18.02.2019	Order to remedy deficiencies - Amendment entry	05.03.2019	Deficiencies remedied (22.02.2019)
Ä 20056868 / 9	22.01.2019	Entry - Amendment entry		Entered into force (22.01.2019)

1 - 5 / 14 rows

Real estate

Address	Area	Purpose
Põllu tn 21, Võru linn, Võru maakond	6671 m²	Commercial land 5%, Industrial land 95%
Põllu tn 22, Võru linn, Võru maakond	9677 m²	Commercial land 5%, Industrial land 95%
Tööstuse tee 2, Mäeltküla, Viljandi vald, Viljandi maakond	20128 m²	Industrial land 100%

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

1 - 3 / 3 rows

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
30.07.2026	Rakvere Vallavalitsus	15 233.40 € Received	NON-CURRENT ASSETS Sport
06.07.2026	Tartu Vallavalitsus	1 640.00 € Received	OPERATING EXPENSES Road transport
02.07.2026	Rakvere Vallavalitsus	150 890.14 € Received	NON-CURRENT ASSETS Sport
18.06.2026	Luunja Varahalduse Sihtasutus	3 887.40 € Received	OPERATING EXPENSES Mining of mineral resources (excl. mineral fuels)
15.06.2026	Kambja Vallavalitsus	350 872.05 € Received	NON-CURRENT ASSETS Municipal government

1 - 5 / 277 rows

.ee domains

Domain	Status	Registered	Expires	End
kivipartner24.ee	Active	05.08.2017	06.08.2027	-
kivipartner.ee	Active	07.07.2011	08.07.2027	-

1 - 2 / 2 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