Kunst ja Pärimus OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.07.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	17.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	26.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	03.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	07.04.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	04.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	08.10.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	04.07.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	01.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	20.08.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	27.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	07.09.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	31.03.2015	Valid	PDF
2012	15.05.2012 – 31.12.2012	30.09.2013	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations9 Public transactions64 Grants–State aid10 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	473 €	1 272 €	35 239 €+847%	1
2026 Q2	1 067 €	1 107 €	3 721 €−73,8%	1
2026 Q1	3 230 €	1 893 €	14 176 €+997%	1
Total 2026:	4 770 €	4 272 €	53 136 €
2025 Q4	0 €	1 056 €	-1 580 €−108%	1
2025 Q3	1 255 €	0 €	19 087 €+308%	1
2025 Q2	0 €	0 €	4 673 €−17,7%	-
2025 Q1	2 984 €	376 €	5 679 €−87,6%	-
Total 2025:	4 239 €	1 432 €	27 859 €
2024 Q4	3 546 €	1 127 €	45 704 €+7,5%	1
2024 Q3	7 061 €	2 046 €	42 520 €+33,8%	1
2024 Q2	4 967 €	997 €	31 785 €+122%	1
2024 Q1	3 084 €	939 €	14 302 €−7,9%	1
Total 2024:	18 658 €	5 109 €	134 311 €
2023 Q4	0 €	974 €	15 521 €−58,0%	1
2023 Q3	1 586 €	239 €	36 951 €+340%	1
2023 Q2	157 €	0 €	8 397 €−54,3%	-
2023 Q1	0 €	0 €	18 387 €−12,7%	-
Total 2023:	1 743 €	1 213 €	79 256 €
2022 Q4	3 475 €	0 €	21 070 €+135%	-
2022 Q3	0 €	0 €	8 972 €+95,8%	-
2022 Q2	-	-	4 582 €−19,8%	-
2022 Q1	898 €	0 €	5 714 €+234%	-
Total 2022:	4 373 €	0 €	40 338 €
2021 Q4	320,07 €	0 €	1 711,27 €−77,1%	-
2021 Q3	410,58 €	0 €	7 470,59 €−1,4%	-
2021 Q2	1 386,42 €	969,03 €	7 576,62 €−80,6%	-
2021 Q1	2 708,34 €	0 €	39 004,12 €+107%	-
Total 2021:	4 825,41 €	969,03 €	55 762,60 €
2020 Q4	476,27 €	0 €	18 852,38 €+120%	-
2020 Q3	1 055,44 €	0 €	8 583,63 €−35,4%	-
2020 Q2	976,55 €	236,50 €	13 291,62 €−52,3%	-
2020 Q1	1 250 €	473 €	27 847 €−40,8%	1
Total 2020:	3 758,26 €	709,50 €	68 574,63 €
2019 Q4	6 235 €	0 €	47 024 €+402%	0
2019 Q3	489 €	0 €	9 372 €−43,0%	0
2019 Q2	1 763 €	0 €	16 454 €−20,7%	0
2019 Q1	1 716 €	0 €	20 761 €+212%	0
Total 2019:	10 203 €	0 €	93 611 €
2018 Q4	0 €	0 €	6 659 €−46,8%	0
2018 Q3	1 662 €	0 €	12 515 €−4,5%	0
2018 Q2	1 837 €	0 €	13 109 €+43,4%	0
2018 Q1	1 587 €	612 €	9 144 €+3,7%	1
Total 2018:	5 086 €	612 €	41 427 €
2017 Q4	1 162 €	0 €	8 821 €−3,8%	0
2017 Q3	1 511 €	0 €	9 167 €+151%	0
2017 Q2	0 €	0 €	3 659 €−63,0%	0
2017 Q1	587 €	0 €	9 887 €+47,3%	0
Total 2017:	3 260 €	0 €	31 534 €
2016 Q4	931 €	566 €	6 714 €−38,9%	1
2016 Q3	1 304 €	926 €	10 981 €	1
2016 Q2	1 855 €	926 €	10 981 €+17,2%	1
2016 Q1	2 373 €	790 €	9 367 €	1
Total 2016:	6 463 €	3 208 €	38 043 €
2015 Q4	62 €	0 €	0 €	1
2015 Q3	447 €	0 €	0 €	1
Total 2015:	509 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Other artistic creation		134 164 €	29 305 €
Creative artistic activities	80 147 €

Tax debts

No tax debt found

No tax debt as of 27.09.2026

Representatives

	Personal ID code
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Board member	15.05.2012	-

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Shareholders

	Personal ID code
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Founder	14.05.2012	-

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Ultimate beneficial owners

	Personal ID code
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Direct holding	29.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 35 239 €
Monthly average: 11 746 €
Per employee: 11 746 €
Equity ratio: 469,85%

Labour taxes

Turnover ratio: 3,61%
Tax ratio: 268,92%
Monthly average: 424 €
Per employee: 424 €

State taxes

Monthly average: 158 €
Turnover ratio: 1,34%

Estimated salary

Gross salary: 915 €
Net salary: 842 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	43 751 €−19,1%	54 061 €+1 883%	2 726 €−82,6%	15 652 €+135%	6 650 €−74,3%	25 903 €+18,7%	21 823 €
Non-current assets	32 787 €−10,0%	36 426 €−6,4%	38 911 €+163%	14 804 €−30,5%	21 304 €+33,3%	15 979 €+336%	3 663 €
Total assets	76 538 €−15,4%	90 487 €+117%	41 637 €+36,7%	30 456 €+9,0%	27 954 €−33,3%	41 882 €+64,3%	25 486 €
Short-term liabilities	7 543 €−59,0%	18 409 €+85,3%	9 933 €+142%	4 097 €−1,3%	4 149 €−77,7%	18 578 €+139%	7 781 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	7 543 €−59,0%	18 409 €+85,3%	9 933 €+142%	4 097 €−1,3%	4 149 €−77,7%	18 578 €+139%	7 781 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	69 328 €+148%	27 955 €+23,6%	22 609 €+7,4%	21 055 €+2,4%	20 554 €+37,4%	14 955 €+14,9%	13 012 €
Net profit	-3 083 €−107%	41 373 €+552%	6 345 €+148%	2 554 €+410%	501 €−91,1%	5 599 €+188%	1 943 €
Equity	68 995 €−4,3%	72 078 €+127%	31 704 €+20,3%	26 359 €+10,7%	23 805 €+2,1%	23 304 €+31,6%	17 705 €
Turnover	29 305 €−78,2%	134 164 €+67,4%	80 147 €+93,0%	41 524 €+22,7%	33 844 €−57,6%	79 825 €−6,9%	85 771 €
Profit margin	-10,5%	30,8%	7,9%	6,2%	1,5%	7,0%	2,3%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	9 533 €	2 109 €
Liquidity
Current ratio	3,8	1,6
Quick ratio	3,8	1,6
Cash ratio	0,6	0,7
Efficiency
Days sales outstanding (dso)	67,4	37,9
Asset turnover	1,4	1,0
Structure
Debt ratio	0,1	0,1
Profitability
Operating margin	7,3%	1,8%
Net profit margin	6,2%	1,5%
Return on assets (roa)	8,7%	1,4%
Return on equity (roe)	9,7%	2,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 30048908 / 7	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 30048908 / 6	07.04.2021	Entry – Amendment entry	-	Entered into force07.04.2021
Ä 30048908 / M2	10.12.2020	Directive order – Amendment entry under CRA § 525 (2)	-	Entered into force10.12.2020
Ä 30048908 / 5	10.12.2020	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force10.12.2020
Ä 30048908 / 4	14.02.2018	Entry – Amendment entry	-	Entered into force14.02.2018

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


22.09.2026	Eesti Kultuurkapital	3 000 €Received	OTHER GRANTSOther leisure, culture and religion, incl. administration
06.07.2026	Eesti Kultuurkapital	3 000 €Received	OTHER GRANTSOther leisure, culture and religion, incl. administration
22.06.2026	Eesti Kultuurkapital	1 300 €Received	OTHER GRANTSOther leisure, culture and religion, incl. administration
22.06.2026	Eesti Kultuurkapital	400 €Received	OTHER GRANTSOther leisure, culture and religion, incl. administration
11.06.2026	Tartu Ülikool	6 000 €Received	OPERATING EXPENSESTertiary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


22.12.2025	Eesti KultuurkapitalAid measure 241646	EK grupierandi määrus 651/2014 Kultuuri edendamiseks ja kultuuripärandi säilitamiseks antav abi (artiklid 53 -54) › Kultuuri edendamiseks ja kultuuripärandi säilitamiseks antav abi (artikkel 53) -tegevusabiGrant	8 500 €	241646/2600007
06.05.2025	MTÜ Maakondlikud ArenduskeskusedAid measure 241642	Muu › MuuGrant	17,70 €	241642/2500853
30.09.2024	MTÜ Maakondlikud ArenduskeskusedAid measure 241642	Muu › MuuGrant	54,20 €	241642/2400322
11.07.2022	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 16522	Maapiirkonnas majandustegevuse arendamine (VTA) › InvesteeringudGrant	6 327 €	16522/2200586
02.02.2021	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 15467	Koolitus VTA › Koolitus VTAGrant	0 €	15467/2105813

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


eloliiv.ee	Active	27.01.2014	28.01.2027

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.