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13 - 1

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Kunst ja Pärimus OÜ

Legal form:

Private limited company

Registry code:

12285083

VAT no.:

EE101805845

Fiscal-year period:

01.01 - 31.12

Established:

15.05.2012 (14)

Capital:

2 500 EUR

Address:

Männisalu, Triigi küla, Saaremaa vald, Saare maakond, 94243

Status:

Registered

Contacts

Email:

elo.liiv@gmail.com

Phone:

+372 56984477

Industries

ARTS, SPORTS AND RECREATION
Artistic creation and performing arts
Artistic creation
90131 - Other artistic creation

VAT liability

	Start	End
EE101805845	19.07.2015

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Not submitted (deadline 30.06.2026)
2024	01.01.2024 - 31.12.2024	17.06.2025	Valid
2023	01.01.2023 - 31.12.2023	26.06.2024	Valid
2022	01.01.2022 - 31.12.2022	03.06.2023	Valid
2021	01.01.2021 - 31.12.2021	07.04.2022	Valid
2020	01.01.2020 - 31.12.2020	04.07.2021	Valid
2019	01.01.2019 - 31.12.2019	08.10.2020	Valid
2018	01.01.2018 - 31.12.2018	04.07.2019	Valid
2017	01.01.2017 - 31.12.2017	01.07.2018	Valid
2016	01.01.2016 - 31.12.2016	20.08.2017	Valid
2015	01.01.2015 - 31.12.2015	27.06.2016	Valid
2014	01.01.2014 - 31.12.2014	07.09.2015	Valid
2013	01.01.2013 - 31.12.2013	31.03.2015	Valid
2012	15.05.2012 - 31.12.2012	30.09.2013	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	989 €	1 107 €	3 226 €77.2%	1
2026 Q1	3 230 €	1 893 €	14 176 €997.2%	1
Kokku 2026:	4 219 €	3 000 €	17 402 €
2025 Q4	0 €	1 056 €	-1 580 €108.3%	1
2025 Q3	1 255 €	0 €	19 087 €308.5%	1
2025 Q2	0 €	0 €	4 673 €17.7%	-
2025 Q1	2 984 €	376 €	5 679 €87.6%	-
Kokku 2025:	4 239 €	1 432 €	27 859 €79.3%
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 €122.2%	1
2024 Q1	3 084 €	939 €	14 302 €7.9%	1
Kokku 2024:	18 658 €	5 109 €	134 311 €69.5%
2023 Q4	0 €	974 €	15 521 €58.0%	1
2023 Q3	1 586 €	239 €	36 951 €340.0%	1
2023 Q2	157 €	0 €	8 397 €54.3%	-
2023 Q1	0 €	0 €	18 387 €12.7%	-
Kokku 2023:	1 743 €	1 213 €	79 257 €96.5%
2022 Q4	3 475 €	0 €	21 070 €134.8%	-
2022 Q3	0 €	0 €	8 972 €95.8%	-
2022 Q2	0 €	0 €	4 582 €19.8%	-
2022 Q1	898 €	0 €	5 714 €233.9%	-
Kokku 2022:	4 373 €	0 €	40 337 €27.7%
2021 Q4	320 €	0 €	1 711 €77.1%	-
2021 Q3	411 €	0 €	7 471 €1.4%	-
2021 Q2	1 386 €	969 €	7 577 €80.6%	-
2021 Q1	2 708 €	0 €	39 004 €106.9%	-
Kokku 2021:	4 825 €	969 €	55 763 €18.7%
2020 Q4	476 €	0 €	18 852 €119.6%	-
2020 Q3	1 055 €	0 €	8 584 €35.4%	-
2020 Q2	977 €	237 €	13 292 €52.3%	-
2020 Q1	1 250 €	473 €	27 847 €40.8%	1
Kokku 2020:	3 758 €	710 €	68 575 €26.7%
2019 Q4	6 235 €	0 €	47 024 €401.7%	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 €211.8%	0
Kokku 2019:	10 203 €	0 €	93 611 €126.0%
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
Kokku 2018:	5 086 €	612 €	41 427 €31.4%
2017 Q4	1 162 €	0 €	8 821 €3.8%	0
2017 Q3	1 511 €	0 €	9 167 €150.5%	0
2017 Q2	0 €	0 €	3 659 €63.0%	0
2017 Q1	587 €	0 €	9 887 €47.3%	0
Kokku 2017:	3 260 €	0 €	31 534 €17.1%
2016 Q4	931 €	566 €	6 714 €38.9%	1
2016 Q3	1 304 €	926 €	10 981 €0.0%	1
2016 Q2	1 855 €	926 €	10 981 €17.2%	1
2016 Q1	2 373 €	790 €	9 367 €	1
Kokku 2016:	6 463 €	3 208 €	38 043 €
2015 Q4	62 €	0 €	0 €	1
2015 Q3	447 €	0 €	0 €	1
Kokku 2015:	509 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Other artistic creation			134 164 €
Creative artistic activities	41 524 €	80 147 €

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Board member	15.05.2012	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023	-

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1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Founder	14.05.2012	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Elo-Katre Liiv	47112XXXXXX	26.12.1971 (54)	Direct holding	29.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

3 226 €

Monthly average

1 075 €

Per employee

1 075 €

Equity ratio

43,01%

Labour taxes

Turnover ratio

34,31%

Tax ratio

111,93%

Monthly average

369 €

Per employee

369 €

State taxes

Monthly average

330 €

Turnover ratio

30,66%

Estimated salary

Gross salary

863 €

Net salary

786 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	54 061 €1 883.2%	2 726 €82.6%	15 652 €135.4%	6 650 €74.3%	25 903 €18.7%	21 823 €
Non-current assets	36 426 €6.4%	38 911 €162.8%	14 804 €30.5%	21 304 €33.3%	15 979 €336.2%	3 663 €
Total assets	90 487 €117.3%	41 637 €36.7%	30 456 €9.0%	27 954 €33.3%	41 882 €64.3%	25 486 €
Short-term liabilities	18 409 €85.3%	9 933 €142.4%	4 097 €1.3%	4 149 €77.7%	18 578 €138.8%	7 781 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	18 409 €85.3%	9 933 €142.4%	4 097 €1.3%	4 149 €77.7%	18 578 €138.8%	7 781 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	28 205 €23.4%	22 859 €7.3%	21 305 €2.4%	20 804 €36.8%	15 205 €14.7%	13 262 €
Net profit	41 373 €552.1%	6 345 €148.4%	2 554 €409.8%	501 €91.1%	5 599 €188.2%	1 943 €
Equity	72 078 €127.3%	31 704 €20.3%	26 359 €10.7%	23 805 €2.1%	23 304 €31.6%	17 705 €
Turnover	134 164 €67.4%	80 147 €93.0%	41 524 €22.7%	33 844 €57.6%	79 825 €6.9%	85 771 €
Profit margin	30.84%289.5%	7.92%28.7%	6.15%315.5%	1.48%78.9%	7.01%209.6%	2.27%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	MH IWB	XI MCF	V BVZ	2 109	7 099
Liquidity
Current ratio	L.I	G.X	N.L	1.6	1.4
Quick ratio	Y.P	G.F	T.P	1.6	1.4
Cash ratio	F.U	O.N	N.K	0.7	1.0
Efficiency
Days sales outstanding (dso)	GB.M	CH.F	CZ.I	37.9	21.1
Asset turnover	P.T	N.L	E.D	1.0	2.4
Structure
Debt ratio	B.J	Y.K	D.A	0.1	0.4
Profitability
Operating margin	KC.O%	S.Y%	J.P%	1.8%	7.0%
Net profit margin	AK.Q%	T.C%	L.K%	1.5%	7.0%
Return on assets (roa)	EY.J%	MN.L%	T.D%	1.4%	16.6%
Return on equity (roe)	NT.B%	PP.F%	I.K%	2.1%	24.0%

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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	Status
Ä 30048908 / 7	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 30048908 / 6	07.04.2021	Entry - Amendment entry	Entered into force (07.04.2021)
Ä 30048908 / 5	10.12.2020	Entry - Amendment entry under CRA § 525 (2)	Entered into force (10.12.2020)
Ä 30048908 / M2	10.12.2020	Directive order - Amendment entry under CRA § 525 (2)	Entered into force (10.12.2020)
Ä 30048908 / 4	14.02.2018	Entry - Amendment entry	Entered into force (14.02.2018)

1 - 5 / 9 rows

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

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
22.06.2026	Eesti Kultuurkapital	1 300.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration
22.06.2026	Eesti Kultuurkapital	400.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration
11.06.2026	Tartu Ülikool	6 000.00 € Received	OPERATING EXPENSES Tertiary education
30.03.2026	Eesti Kultuurkapital	4 000.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration
30.03.2026	Eesti Kultuurkapital	800.00 € Received	OTHER GRANTS Other leisure, culture and religion, incl. administration

1 - 5 / 62 rows

.ee domains

Domain	Status	Registered	Expires	End
eloliiv.ee	Active	27.01.2014	28.01.2027	-

1 - 1 / 1 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