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Arengupartner Tiina Merkuljeva OÜ

Legal form:

Private limited company

Registry code:

12573563

VAT no.:

EE101745426

Fiscal-year period:

01.01 - 31.12

Established:

22.11.2013 (12)

Capital:

14 000 EUR

Address:

Mesika tn 10, Tartu linn, Tartu linn, Tartu maakond, 50110

Status:

Registered

Contacts

Email:

tiina.merkuljeva@arengupartner.com

Phone:

+372 5044605

Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Holiday and other short-stay accommodation
55204 - Guest apartments
EDUCATION
Education
Other education
85599 - Other education n.e.c.

VAT liability

	Start	End
EE101745426	02.10.2014

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	11.06.2025	Valid
2023	01.01.2023 - 31.12.2023	26.07.2024	Valid
2022	01.01.2022 - 31.12.2022	05.03.2023	Valid
2021	01.01.2021 - 31.12.2021	14.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	21.06.2020	Valid
2018	01.01.2018 - 31.12.2018	02.07.2019	Valid
2017	01.01.2017 - 31.12.2017	19.06.2018	Valid
2016	01.01.2016 - 31.12.2016	14.06.2017	Valid
2015	01.01.2015 - 31.12.2015	30.05.2017	Valid
2015	01.01.2015 - 31.12.2015	01.07.2016	Expired
2014	01.01.2014 - 31.12.2014	29.06.2015	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 11.06.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	5 801 €	2 350 €	23 618 €26.9%	1
Kokku 2026:	5 801 €	2 350 €	23 618 €
2025 Q4	5 841 €	1 649 €	32 331 €32.5%	1
2025 Q3	5 237 €	2 260 €	24 400 €5.6%	1
2025 Q2	6 045 €	2 201 €	25 840 €45.8%	1
2025 Q1	4 780 €	1 515 €	17 718 €24.0%	1
Kokku 2025:	21 903 €	7 625 €	100 289 €44.3%
2024 Q4	5 065 €	1 797 €	23 303 €114.9%	1
2024 Q3	1 829 €	1 328 €	10 845 €46.6%	1
2024 Q2	4 720 €	1 499 €	20 302 €35.0%	1
2024 Q1	832 €	927 €	15 041 €23.2%	1
Kokku 2024:	12 446 €	5 551 €	69 491 €17.7%
2023 Q4	3 545 €	1 304 €	19 595 €185.6%	1
2023 Q3	1 172 €	1 304 €	6 861 €82.1%	1
2023 Q2	5 649 €	1 304 €	38 358 €95.7%	1
2023 Q1	3 779 €	999 €	19 596 €18.0%	1
Kokku 2023:	14 145 €	4 910 €	84 410 €17.1%
2022 Q4	4 578 €	1 060 €	23 909 €274.1%	1
2022 Q3	1 201 €	1 040 €	6 392 €75.9%	1
2022 Q2	4 791 €	797 €	26 475 €73.1%	1
2022 Q1	1 550 €	603 €	15 292 €32.5%	1
Kokku 2022:	12 121 €	3 500 €	72 068 €7.2%
2021 Q4	4 563 €	720 €	22 642 €27.7%	1
2021 Q3	3 889 €	720 €	17 729 €68.4%	1
2021 Q2	2 009 €	720 €	10 531 €35.6%	1
2021 Q1	1 820 €	720 €	16 339 €4.4%	1
Kokku 2021:	12 281 €	2 881 €	67 240 €40.0%
2020 Q4	3 619 €	720 €	17 100 €66.4%	1
2020 Q3	1 345 €	446 €	10 276 €40.8%	1
2020 Q2	1 474 €	421 €	7 301 €45.4%	1
2020 Q1	2 902 €	815 €	13 361 €25.6%	1
Kokku 2020:	9 339 €	2 402 €	48 038 €25.3%
2019 Q4	2 189 €	815 €	10 638 €96.9%	1
2019 Q3	1 449 €	815 €	5 402 €47.2%	1
2019 Q2	2 471 €	722 €	10 239 €15.1%	1
2019 Q1	1 518 €	713 €	12 066 €50.2%	1
Kokku 2019:	7 627 €	3 065 €	38 345 €27.3%
2018 Q4	1 100 €	730 €	24 206 €169.8%	1
2018 Q3	2 275 €	730 €	8 972 €6.3%	1
2018 Q2	1 945 €	559 €	8 443 €24.1%	1
2018 Q1	1 359 €	482 €	11 123 €28.4%	1
Kokku 2018:	6 679 €	2 501 €	52 744 €123.7%
2017 Q4	2 131 €	691 €	8 664 €96.5%	1
2017 Q3	1 311 €	691 €	4 410 €35.1%	1
2017 Q2	747 €	230 €	6 794 €83.1%	1
2017 Q1	206 €	0 €	3 710 €	0
Kokku 2017:	4 395 €	1 612 €	23 578 €
2016 Q4	42 €	0 €	0 €	0
2016 Q3	0 €	0 €	0 €	0
2016 Q2	517 €	0 €	0 €	0
2016 Q1	0 €	0 €	0 €	0
Kokku 2016:	559 €	0 €	0 €
2015 Q4	0 €	0 €	0 €	0
2015 Q3	0 €	0 €	0 €	0
2015 Q2	136 €	0 €	0 €	0
2015 Q1	930 €	0 €	0 €	0
Kokku 2015:	1 066 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Other training n.e.c.	72 076 €	60 935 €	62 459 €
Guest apartments	5 548 €	6 500 €	4 674 €

Tax debts

No tax debt found

No tax debt as of 11.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Tiina Merkuljeva	46212XXXXXX	07.12.1962 (63)	Board member	22.11.2013	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Tiina Merkuljeva	46212XXXXXX	07.12.1962 (63)	Shareholder	7 000,00 EUR	50	Sole ownership	02.09.2023	-
Oleg Merkuljev	36304XXXXXX	10.04.1963 (63)	Shareholder	7 000,00 EUR	50	Sole ownership	02.09.2023	-

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1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Oleg Merkuljev	36304XXXXXX	10.04.1963 (63)	Founder	21.11.2013	-
Tiina Merkuljeva	46212XXXXXX	07.12.1962 (63)	Founder	21.11.2013	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Oleg Merkuljev	36304XXXXXX	10.04.1963 (63)	Direct holding	21.10.2018	-
Tiina Merkuljeva	46212XXXXXX	07.12.1962 (63)	Direct holding	21.10.2018	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

23 618 €

Monthly average

7 873 €

Per employee

7 873 €

Equity ratio

56,23%

Labour taxes

Turnover ratio

9,95%

Tax ratio

40,51%

Monthly average

783 €

Per employee

783 €

State taxes

Monthly average

1 934 €

Turnover ratio

24,56%

Estimated salary

Gross salary

1 561 €

Net salary

1 305 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	82 710 €7.1%	89 018 €17.4%	75 822 €5.5%	80 203 €31.2%	61 144 €64.9%	37 075 €
Non-current assets	214 676 €3.0%	208 508 €198.9%	69 761 €92.9%	36 155 €14.4%	42 232 €10.3%	47 087 €
Total assets	297 386 €0.0%	297 526 €104.4%	145 583 €25.1%	116 358 €12.6%	103 376 €22.8%	84 162 €
Short-term liabilities	8 972 €9.0%	8 229 €52.2%	5 408 €148.5%	2 176 €85.9%	15 438 €33.6%	11 559 €
Long-term liabilities	58 476 €8.9%	64 156 €	-	-	-	-
Total liabilities	67 448 €6.8%	72 385 €1 238.5%	5 408 €148.5%	2 176 €85.9%	15 438 €33.6%	11 559 €
Share or stock capital	14 000 €	14 000 €	14 000 €	14 000 €	14 000 €	14 000 €
Retained earnings	211 141 €67.3%	126 175 €25.9%	100 182 €35.5%	73 937 €26.2%	58 603 €19.1%	49 199 €
Net profit	4 797 €94.4%	84 966 €226.9%	25 993 €1.0%	26 245 €71.1%	15 335 €63.1%	9 404 €
Equity	229 938 €2.1%	225 141 €60.6%	140 175 €22.8%	114 182 €29.8%	87 938 €21.1%	72 603 €
Turnover	67 134 €0.4%	67 436 €13.1%	77 624 €20.4%	64 481 €28.1%	50 331 €28.7%	39 099 €
Profit margin	7.15%94.3%	126.00%276.3%	33.49%17.7%	40.70%33.6%	30.47%26.7%	24.05%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	WT CTK	KE NVD	GU YMT	32 827	21 848
Liquidity
Current ratio	U.E	OC.G	GB.C	36.9	4.0
Quick ratio	N.H	XZ.Y	YD.D	36.9	4.0
Cash ratio	N.Z	Z.A	OL.Q	34.0	3.5
Efficiency
Days sales outstanding (dso)	HSW.Z	SEV.U	JY.V	36.4	49.1
Asset turnover	J.V	N.D	R.T	0.6	0.5
Structure
Debt ratio	W.I	S.H	E.N	0.0	0.1
Profitability
Operating margin	SE.Q%	MVI.G%	AM.G%	41.0%	30.9%
Net profit margin	B.W%	VQY.T%	TG.Z%	40.7%	30.5%
Return on assets (roa)	M.W%	QR.F%	LJ.R%	23.9%	16.4%
Return on equity (roe)	B.Y%	FQ.D%	GV.D%	23.0%	17.4%

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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 20065901 / M2	10.07.2024	Fine-warning order – annual report not filed	09.08.2024	Deficiencies remedied (27.07.2024)
Ä 20065901 / 9	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 20065901 / 7	01.02.2019	Entry - Amendment entry		Entered into force (01.02.2019)
Ä 20065901 / 8	01.02.2019	Entry - Amendment entry		Entered into force (01.02.2019)
Ä 20065901 / M1	22.01.2019	Order to remedy deficiencies - Amendment entry	11.02.2019	Deficiencies remedied (01.02.2019)

1 - 5 / 11 rows

Real estate

Address	Area	Purpose
Järve tn 18, Mehikoorma alevik, Räpina vald, Põlva maakond	645 m²	Residential land 100%
Järve tn 22, Mehikoorma alevik, Räpina vald, Põlva maakond	1408 m²	Residential land 100%
Kristalli tn 5 // 7, Tartu linn, Tartu linn, Tartu maakond	8411 m²	Residential land 100%
Riia tn 22, Tartu linn, Tartu linn, Tartu maakond	2294 m²	Commercial land 15%, Residential land 85%

1 - 4 / 4 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
06.05.2026	Eesti Töötukassa	223.20 € Received	OPERATING EXPENSES Social protection of the unemployed
06.05.2026	Eesti Töötukassa	396.80 € Received	OPERATING EXPENSES Social protection of the unemployed
17.04.2026	Tartu Vallavalitsus	463.76 € Received	OPERATING EXPENSES Other social protection, incl. administration
16.04.2026	Sotsiaalkindlustusamet	148.80 € Received	OPERATING EXPENSES Other social protection of families and children
15.04.2026	Sotsiaalkindlustusamet	241.80 € Received	OPERATING EXPENSES Other protection of social risk groups

Arengupartner Tiina Merkuljeva OÜ

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Real estate

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