N&K Invest OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 12909773
VAT no.VAT no.:: EE101893491
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 09.09.2015 (11 y)
CapitalCapital:: 2 500 EUR
AddressAddress:: Lossi tn 21-23, Tartu linn, Tartu linn, Tartu maakond, 51003
StatusStatus:: Registered

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Contacts

PhonePhone:: +357 99419999
EmailEmail:: kounnasd@aol.com

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Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Hotels and similar accommodation
Hotels and similar accommodation
55101 – Hotels
Food and beverage service activities
Restaurants and mobile food service activities
Restaurant activities
56111 – Activities of restaurants and cafés

VAT liability

VAT no.	Start	End
EE101893491	18.07.2016	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	13.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	13.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	30.11.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	02.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	20.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	02.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	23.03.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	25.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	30.06.2018	Valid	PDF
2016	09.09.2015 – 31.12.2016	30.06.2017	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 01.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate6 .ee domains1 Licenses2 Regulations9 Public transactions33 Grants–State aid4 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	0 €	14 838 €	46 280 €−26,1%	7
2026 Q1	19 553 €	16 650 €	62 617 €+143%	6
Total 2026:	19 553 €	31 488 €	108 897 €
2025 Q4	7 332 €	12 923 €	25 792 €−65,8%	7
2025 Q3	18 300 €	13 167 €	75 475 €+115%	4
2025 Q2	10 690 €	9 727 €	35 071 €−39,6%	4
2025 Q1	18 231 €	14 704 €	58 089 €+57,3%	4
Total 2025:	54 553 €	50 521 €	194 427 €
2024 Q4	3 732 €	9 950 €	36 931 €−25,6%	7
2024 Q3	3 969 €	9 055 €	49 623 €+13,7%	7
2024 Q2	8 602 €	11 346 €	43 640 €−15,6%	5
2024 Q1	13 382 €	12 682 €	51 705 €+125%	4
Total 2024:	29 685 €	43 033 €	181 899 €
2023 Q4	1 975 €	10 072 €	22 985 €−58,7%	4
2023 Q3	0 €	9 202 €	55 597 €+96,7%	3
2023 Q2	0 €	4 660 €	28 268 €+582%	3
2023 Q1	0 €	5 060 €	4 146 €+4 046%	2
Total 2023:	1 975 €	28 994 €	110 996 €
2022 Q4	0 €	3 825 €	100 €−97,9%	2
2022 Q3	0 €	3 489 €	4 692 €−52,4%	2
2022 Q2	0 €	2 278 €	9 854 €	2
2022 Q1	0 €	2 401 €	0 €	1
Total 2022:	0 €	11 993 €	14 646 €
2021 Q4	0 €	2 645,88 €	0 €	1
2021 Q3	0 €	2 645,88 €	0 €−100%	1
2021 Q2	0 €	2 645,88 €	25 838,40 €+56,8%	1
2021 Q1	0 €	2 645,88 €	16 477,69 €+761%	1
Total 2021:	0 €	10 583,52 €	42 316,09 €
2020 Q4	0 €	1 616,92 €	1 913,94 €−39,7%	1
2020 Q3	0 €	1 102,43 €	3 176,39 €	1
2020 Q2	0 €	1 469,91 €	0 €−100%	1
2020 Q1	0 €	735 €	13 716 €+1 233%	1
Total 2020:	0 €	4 924,26 €	18 806,33 €
2019 Q4	0 €	367 €	1 029 €−95,5%	1
2019 Q3	0 €	0 €	22 928 €+49,2%	1
2019 Q2	0 €	0 €	15 367 €	0
2019 Q1	0 €	0 €	0 €	0
Total 2019:	0 €	367 €	39 324 €
2018 Q4	0 €	0 €	0 €	0
2018 Q3	0 €	0 €	0 €	0
2018 Q2	0 €	0 €	0 €	0
2018 Q1	0 €	0 €	0 €	0
Total 2018:	0 €	0 €	0 €
2017 Q4	0 €	0 €	0 €	0
2017 Q3	0 €	0 €	0 €	0
2017 Q2	0 €	0 €	0 €	0
2017 Q1	0 €	0 €	0 €	0
Total 2017:	0 €	0 €	0 €
2016 Q4	0 €	0 €	0 €	0
2016 Q3	0 €	0 €	0 €	0
Total 2016:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Hotels	77 796 €	100 850 €	109 151 €
Activities of restaurants and cafés		79 493 €	72 318 €
Restaurants and other food service establishments	59 311 €

Tax debts

No tax debt found

No tax debt as of 01.10.2026

Representatives

	Personal ID code
Nicos Kounnas	36206XXXXXX	16.06.1962 (64)	Board member	23.10.2018	-

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Shareholders

	Personal ID code
Nicos Kounnas	36206XXXXXX	16.06.1962 (64)	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Nicos Kounnas	36206XXXXXX	16.06.1962 (64)	Founder	31.08.2015	-

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Ultimate beneficial owners

	Personal ID code
Nicos Kounnas	36206XXXXXX	16.06.1962 (64)	Direct holding	26.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 46 280 €
Monthly average: 15 427 €
Per employee: 2 204 €
Equity ratio: 617,07%

Labour taxes

Turnover ratio: 32,06%
Tax ratio: -
Monthly average: 4 946 €
Per employee: 761 €

State taxes

Monthly average: 0 €
Turnover ratio: 0,00%

Estimated salary

Gross salary: 1 490 €
Net salary: 1 274 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	38 363 €+45,2%	26 425 €−19,1%	32 672 €+102%	16 209 €−89,1%	148 942 €+120%	67 768 €+182%	24 051 €
Non-current assets	2 550 328 €−0,7%	2 569 206 €+0,2%	2 563 453 €+7,7%	2 380 997 €+14,3%	2 082 273 €+26,7%	1 643 570 €+40,1%	1 172 746 €
Total assets	2 588 691 €−0,3%	2 595 631 €	2 596 125 €+8,3%	2 397 206 €+7,4%	2 231 215 €+30,4%	1 711 338 €+43,0%	1 196 797 €
Short-term liabilities	51 719 €+5,3%	49 121 €+21,6%	40 382 €+129%	17 631 €+28,5%	13 722 €−64,0%	38 153 €+260%	10 603 €
Long-term liabilities	232 790 €+68,3%	138 357 €−94,2%	-	2 375 823 €+8,5%	2 188 823 €+31,1%	1 669 823 €+41,3%	1 181 682 €
Total liabilities	284 509 €+51,8%	187 478 €+364%	40 382 €−98,3%	2 393 454 €+8,7%	2 202 545 €+29,0%	1 707 976 €+43,3%	1 192 285 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-428 170 €−52,6%	-280 580 €−64,3%	-170 736 €−1 135%	-13 830 €−51,4%	-9 137 €−14,4%	-7 988 €−72,6%	-4 629 €
Net profit	-103 971 €+29,6%	-147 590 €−34,4%	-109 844 €+29,1%	-154 918 €−3 201%	-4 693 €−308%	-1 150 €+65,8%	-3 359 €
Equity	2 304 182 €−4,3%	2 408 153 €−5,8%	2 555 743 €+68 017%	3 752 €−86,9%	28 670 €+753%	3 362 €−25,5%	4 512 €
Turnover	182 337 €+0,6%	181 211 €+31,5%	137 768 €+66 455%	207 €	-	-	-
Profit margin	-57,0%	-81,4%	-79,7%	-74 839,6%	-	-	-

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-154 869 €	-4 648 €
Liquidity
Current ratio	0,9	10,9
Quick ratio	0,9	10,9
Cash ratio	0,4	10,6
Efficiency
Days sales outstanding (dso)	11 362,6	-
Asset turnover	0,0	-
Structure
Debt ratio	1,0	1,0
Profitability
Operating margin	-74 840,1%	-
Net profit margin	-74 839,6%	-
Return on assets (roa)	-6,7%	-0,2%
Return on equity (roe)	-4 128,9%	-16,4%

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Licences & notices


Notice of economic activity	KHK014470	Commerce	Valid	01.06.2023	-
Notice of economic activity	KJK056057	Commerce	Valid	01.06.2023	-

Regulations


Ä 50014721 / M1	11.07.2024	Fine-warning order – annual report not filed	10.08.2024	Deficiencies remedied01.12.2024
Ä 50014721 / 8	29.05.2024	Entry – Amendment entry	-	Entered into force29.05.2024
Ä 50014721 / 7	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 50014721 / 6	23.10.2018	Entry – Amendment entry	-	Entered into force23.10.2018
Ä 50014721 / 5	19.01.2018	Entry – Amendment entry	-	Entered into force19.01.2018

Real estate

		Purpose
Kalda, Kirikuküla, Tõrva vald, Valga maakond	11 151 m²	Public-use land 100%
Kuuri, Kirikuküla, Tõrva vald, Valga maakond	7797 m²	Public-buildings land 100%
Lossi, Kirikuküla, Tõrva vald, Valga maakond	3454 m²	Residential land 100%
Lossipargi, Kirikuküla, Tõrva vald, Valga maakond	2939 m²	Residential land 100%
Lossiplatsi, Kirikuküla, Tõrva vald, Valga maakond	1498 m²	Public-buildings land 100%

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


24.08.2026	Põllumajanduse Registrite ja Informatsiooni Amet	21 853,16 €Received	OTHER GRANTSAgriculture
06.08.2026	Tõrva Vallavalitsus	1 840 €Received	OPERATING EXPENSESMunicipal government
13.07.2026	Tõrva Vallavalitsus	780 €Received	OPERATING EXPENSESMunicipal government
17.06.2026	Tartu Täiskasvanute Gümnaasium	1 272 €Received	OPERATING EXPENSESBasic and general secondary education
27.03.2026	Tartu Ülikool	2 675,20 €Received	OPERATING EXPENSESTertiary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


03.03.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 16522	Maapiirkonnas majandustegevuse arendamine (VTA) › InvesteeringudGrant	44 846,87 €	16522/2600074
18.12.2025	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 231530	Muu › MuuGrant	4 987 €	231530/2500291
06.12.2024	MTÜ Maakondlikud ArenduskeskusedAid measure 241642	Muu › MuuGrant	22,73 €	241642/2401001
09.05.2024	Eesti TöötukassaAid measure 231580	Palgatoetus VTA › Palgatoetus VTAGrant	1 239,12 €	231580/2502394

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


themanor.ee	Active	15.06.2022	16.06.2027

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.