Tamsalu Kalor AS
- Registry code
- 10246506
- VAT number
- EE100464614
- Address
- Lääne-Viru maakond, Tapa vald, Tamsalu linn, Ääsi tn 9, 46107
- Registered
- 13.08.1997 · 29 yrs
- Activity
- Steam and air conditioning supply 35301
- Additional activities
- Rental and operating of own or leased real estate, Rental and leasing of trucks, Päevaspaa, massaažisalongide ja saunade tegevus, Management of real estate on a fee or contract basis, Plumbing, heat and air-conditioning installation
- Capital
- 248 160 €
- t•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 07.10.2026
Sales revenue822 k €-1%2025 annual report
Profit-3 308 €2025 annual report
Employees11Tax Board 2026 Q2
Average gross salary1 671 €estimate, Tax Board 2026 Q2
Labour taxes per quarter28 129 €Tax Board 2026 Q2
Cash301 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months786 k €+6%Tax Board, last 4 quarters
State taxes 12 months179 k €Tax Board, last 4 quarters
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingAA → AAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 6% vs a year earlier
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Board and owners
2 persons
| Board 1 | ||
|---|---|---|
| Andres Poll3 companiesno tax debt | Personal ID ↗ | 31.08.2026 |
| Other persons 1 | ||
| Nasdaq CSD SE1983 companies141 with tax debt40 bankruptShare register keeper | Personal ID ↗ | 28.09.2017 |
| Beneficial owners 1 | ||
| Riho Tell6 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member | 30.11.2023 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue17,3%
Labour taxes / revenue15,4%
Revenue per employee per month5 547 €
Gross salary (estimate)1 671 €
Net salary (estimate)1 411 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 183 036 € | ▼ 11% | 28 129 € | 31 604 € | 11 |
| 2026 Q1 | 381 517 € | ▲ 15% | 29 319 € | 74 140 € | 11 |
| 2025 Q4 | 185 621 € | ▲ 12% | 28 129 € | 45 857 € | 11 |
| 2025 Q3 | 36 219 € | ▲ 2% | 27 953 € | 27 031 € | 11 |
| 2025 Q2 | 206 644 € | ▲ 3% | 25 235 € | 43 544 € | 11 |
| 2025 Q1 | 332 731 € | ▼ 13% | 26 198 € | 64 273 € | 11 |
| 2024 Q4 | 165 120 € | ▼ 14% | 24 480 € | 33 260 € | 11 |
| 2024 Q3 | 35 642 € | ▲ 9% | 25 245 € | 24 257 € | 11 |
| 2024 Q2 | 200 064 € | ▼ 2% | 22 027 € | 43 249 € | 11 |
| 2024 Q1 | 383 720 € | ▲ 17% | 23 983 € | 59 837 € | 11 |
| 2023 Q4 | 191 424 € | ▲ 30% | 21 651 € | 37 558 € | 11 |
| 2023 Q3 | 32 585 € | ▲ 40% | 24 564 € | 23 539 € | 10 |
Show full history (18 quarters)
| 2023 Q2 | 203 351 € | ▲ 18% | 20 967 € | 38 085 € | 11 |
| 2023 Q1 | 327 327 € | ▲ 17% | 22 712 € | 53 504 € | 11 |
| 2022 Q4 | 147 357 € | 21 934 € | 23 390 € | 11 | |
| 2022 Q3 | 23 267 € | 21 402 € | 20 499 € | 11 | |
| 2022 Q2 | 172 281 € | 20 141 € | 33 050 € | 11 | |
| 2022 Q1 | 279 966 € | 22 483 € | 53 528 € | 11 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 822 k € | ▼ 1% | 828 k € | 0% | 825 k € | ▲ 27% | 649 k € | ▼ 6% | 688 k € |
| Profit | -3 308 € | ▼ into loss | 94 838 € | ▲ 730% | 11 423 € | ▲ into profit | -88 751 € | ▼ 107% | -42 776 € |
| Profit margin | -0,4% | 11,4% | 1,4% | -13,7% | -6,2% | ||||
| Retained earnings | 824 k € | ▲ 13% | 729 k € | ▲ 2% | 717 k € | ▼ 11% | 806 k € | ▼ 5% | 849 k € |
| Cash | 301 k € | ▲ 17% | 257 k € | ▲ 103% | 126 k € | ▼ 18% | 154 k € | ▼ 15% | 181 k € |
| Current assets | 701 k € | ▲ 7% | 654 k € | ▲ 25% | 525 k € | ▲ 14% | 461 k € | 0% | 463 k € |
| Fixed assets | 524 k € | ▼ 7% | 565 k € | ▼ 7% | 605 k € | ▼ 12% | 691 k € | ▼ 14% | 801 k € |
| Assets | 1,2 m € | ▲ 1% | 1,2 m € | ▲ 8% | 1,1 m € | ▼ 2% | 1,2 m € | ▼ 9% | 1,3 m € |
| Current liabilities | 88 306 € | ▲ 13% | 78 341 € | ▼ 7% | 84 399 € | ▼ 28% | 118 k € | ▲ 11% | 106 k € |
| Long-term liabilities | 0 € | 0 € | 0 € | 0 € | ▼ 100% | 34 955 € | |||
| Total liabilities | 88 306 € | ▲ 13% | 78 341 € | ▼ 7% | 84 399 € | ▼ 28% | 118 k € | ▼ 16% | 141 k € |
| Equity | 1,1 m € | 0% | 1,1 m € | ▲ 9% | 1,0 m € | ▲ 1% | 1,0 m € | ▼ 8% | 1,1 m € |
| Labour costs | -273 k € | ▼ 10% | -248 k € | ▼ 6% | -233 k € | ▼ 2% | -229 k € | ▼ 1% | -226 k € |
| Employees | 10 | 0% | 10 | 0% | 10 | 0% | 10 | 0% | 10 |
| Filed | 22.05.2026 | 08.05.2025 | 29.05.2024 | 07.06.2023 | 18.05.2022 | ||||
| Report | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Steam and air conditioning supply main activity | 35301 | 739 963 € | 90% |
| Rental and operating of own or leased real estate | 68201 | 50 726 € | 6% |
| Rental and leasing of trucks | 77121 | 25 291 € | 3% |
| Päevaspaa, massaažisalongide ja saunade tegevus | 96231 | 4 223 € | 1% |
| Management of real estate on a fee or contract basis | 68321 | 1 355 € | 0% |
| Plumbing, heat and air-conditioning installation | 43222 | 117 € | 0% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 07.10.2026
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
855 tuh € makseid · 1 toetust
Transactions with state institutions
2026185 k €
2025239 k €
2024224 k €
2023207 k €
Largest payers
| Tapa Vallavalitsus | 847 638 € |
| OÜ Tapa Vesi | 6 930 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tapa Vallavalitsus | Operating costs | Sport | 1 080 € |
| 07.2026 | Tapa Vallavalitsus | Operating costs | Other housing and communal services | 1 702 € |
| 06.2026 | Tapa Vallavalitsus | Operating costs | School meals | 12 372 € |
| 06.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 298 € |
| 05.2026 | Tapa Vallavalitsus | Operating costs | Rescue services | 22 370 € |
| 05.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 288 € |
| 04.2026 | Tapa Vallavalitsus | Operating costs | Sport | 25 801 € |
| 04.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 298 € |
| 03.2026 | Tapa Vallavalitsus | Operating costs | Rescue services | 40 907 € |
| 03.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 269 € |
| 02.2026 | Tapa Vallavalitsus | Operating costs | School meals | 46 914 € |
| 02.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 298 € |
| 01.2026 | Tapa Vallavalitsus | Operating costs | Basic and general secondary education | 32 049 € |
| 01.2026 | OÜ Tapa Vesi | Operating costs | Water supply | 298 € |
| 12.2025 | Tapa Vallavalitsus | Operating costs | Folk culture | 28 381 € |
| 12.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 288 € |
| 11.2025 | Tapa Vallavalitsus | Operating costs | Folk culture | 23 372 € |
| 11.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 298 € |
| 10.2025 | Tapa Vallavalitsus | Operating costs | Rescue services | 9 465 € |
| 10.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 284 € |
| 09.2025 | Tapa Vallavalitsus | Operating costs | Sport | 4 485 € |
| 08.2025 | Tapa Vallavalitsus | Operating costs | Basic and general secondary education | 3 457 € |
| 07.2025 | Tapa Vallavalitsus | Operating costs | Other housing and communal services | 4 196 € |
| 06.2025 | Tapa Vallavalitsus | Operating costs | School meals | 15 472 € |
| 06.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 05.2025 | Tapa Vallavalitsus | Operating costs | Pre-school education | 20 273 € |
| 05.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 284 € |
| 04.2025 | Tapa Vallavalitsus | Operating costs | Basic and general secondary education | 28 695 € |
| 04.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 03.2025 | Tapa Vallavalitsus | Operating costs | School meals | 33 964 € |
| 03.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 265 € |
| 02.2025 | Tapa Vallavalitsus | Operating costs | Municipal government | 33 350 € |
| 02.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 01.2025 | Tapa Vallavalitsus | Operating costs | Pre-school education | 30 836 € |
| 01.2025 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 12.2024 | Tapa Vallavalitsus | Operating costs | Pre-school education | 24 413 € |
| 12.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 284 € |
| 11.2024 | Tapa Vallavalitsus | Operating costs | School meals | 18 758 € |
| 11.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 10.2024 | Tapa Vallavalitsus | Operating costs | Pre-school education | 4 275 € |
| 10.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 284 € |
| 09.2024 | Tapa Vallavalitsus | Operating costs | Pre-school education | 4 793 € |
| 08.2024 | Tapa Vallavalitsus | Operating costs | Folk culture | 2 527 € |
| 07.2024 | Tapa Vallavalitsus | Operating costs | Sport | 2 898 € |
| 06.2024 | Tapa Vallavalitsus | Operating costs | Folk culture | 9 459 € |
| 06.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 05.2024 | Tapa Vallavalitsus | Operating costs | Other housing and communal services | 21 501 € |
| 05.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 284 € |
| 04.2024 | Tapa Vallavalitsus | Operating costs | Folk culture | 27 480 € |
| 04.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 03.2024 | Tapa Vallavalitsus | Operating costs | Folk culture | 31 581 € |
| 03.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 274 € |
| 02.2024 | Tapa Vallavalitsus | Operating costs | Other housing and communal services | 40 609 € |
| 02.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 293 € |
| 01.2024 | Tapa Vallavalitsus | Operating costs | Folk culture | 33 086 € |
| 01.2024 | OÜ Tapa Vesi | Operating costs | Water supply | 288 € |
| 12.2023 | Tapa Vallavalitsus | Operating costs | Rescue services | 27 299 € |
| 11.2023 | Tapa Vallavalitsus | Operating costs | Other housing and communal services | 21 389 € |
| 10.2023 | Tapa Vallavalitsus | Operating costs | School meals | 5 865 € |
| 09.2023 | Tapa Vallavalitsus | Operating costs | Folk culture | 2 911 € |
| 08.2023 | Tapa Vallavalitsus | Operating costs | Basic and general secondary education | 809 € |
| 07.2023 | Tapa Vallavalitsus | Operating costs | Folk culture | 3 131 € |
| 06.2023 | Tapa Vallavalitsus | Operating costs | Municipal government | 10 494 € |
| 05.2023 | Tapa Vallavalitsus | Operating costs | Folk culture | 17 570 € |
| 04.2023 | Tapa Vallavalitsus | Operating costs | Municipal government | 28 591 € |
| 03.2023 | Tapa Vallavalitsus | Operating costs | Municipal government | 29 571 € |
| 02.2023 | Tapa Vallavalitsus | Operating costs | Waste management | 34 689 € |
| 01.2023 | Tapa Vallavalitsus | Operating costs | Rescue services | 24 796 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| Tamsalu kaugküttetrasside renoveerimise lõpetamine Lõpetatud · Sihtasutus Keskkonnainvesteeringute Keskus | Taastuvenergiaallikate laialdasem kasutamine energia tootmiseks | 05.01.2010 – 05.10.2010 | 286 758 € |
Riigi Tugiteenuste Keskus, toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
60
AS AlexelaNasdaq CSD SE555,0 m €BBEricsson Eesti AktsiaseltsNasdaq CSD SE416,6 m €AAAS SEB PankNasdaq CSD SE405,8 m €AAAktsiaselts METAPRINTNasdaq CSD SE85,8 m €AAAAS HANZA Mechanics TartuNasdaq CSD SE81,5 m €AAAERGO Insurance SENasdaq CSD SE80,6 m €AAAElke Tallinn ASNasdaq CSD SE62,0 m €AAAaktsiaselts ESTIKO - PLASTARNasdaq CSD SE48,2 m €AAAStockmann AktsiaseltsNasdaq CSD SE42,3 m €AAaktsiaselts PINUSNasdaq CSD SE29,6 m €AAAAktsiaselts BalbiinoNasdaq CSD SE29,5 m €AAAAktsiaselts Magnum VeterinaariaNasdaq CSD SE28,6 m €BBAktsiaselts KROONINGNasdaq CSD SE27,1 m €BInterchemie Werken De Adelaar Eesti aktsiaseltsNasdaq CSD SE25,5 m €BBBSchneider Electric Eesti ASNasdaq CSD SE24,9 m €BAktsiaselts TopautoNasdaq CSD SE21,6 m €AAAktsiaselts Lincona KonsultNasdaq CSD SE19,2 m €AAAAS All Media EestiNasdaq CSD SE17,2 m €AAAktsiaselts PAFERNasdaq CSD SE15,1 m €AAABaltyre Eesti ASNasdaq CSD SE14,8 m €AAAaktsiaselts PristisNasdaq CSD SE13,5 m €AAAAktsiaselts Viru ElektrikaubandusNasdaq CSD SE10,6 m €AAAktsiaselts STANDARDNasdaq CSD SE10,6 m €AAS Eesti LeivatööstusNasdaq CSD SE10,3 m €Aaktsiaselts LTTNasdaq CSD SE10,2 m €AAAMotoral Eesti AktsiaseltsNasdaq CSD SE8,6 m €AAktsiaselts Silmani ElekterNasdaq CSD SE8,0 m €Aaktsiaselts HALS TRADING - TNasdaq CSD SE6,8 m €Aaktsiaselts "Rauameister"Nasdaq CSD SE6,8 m €AAAktsiaselts "Erimell"Nasdaq CSD SE6,4 m €AAAAktsiaselts Taastusravikeskus ViikingNasdaq CSD SE5,8 m €AAAAktsiaselts Loo ElekterNasdaq CSD SE5,5 m €AAAaktsiaselts IKODORNasdaq CSD SE4,9 m €AAAktsiaselts ANTAARESNasdaq CSD SE4,7 m €AACaverion Eesti ASNasdaq CSD SE4,6 m €AAktsiaselts Kiviõli KaubahoovNasdaq CSD SE4,4 m €AAAktsiaselts Metsaküla PiimNasdaq CSD SE3,9 m €AAAaktsiaselts VÕRU VESINasdaq CSD SE3,4 m €AAAaktsiaselts TAUF-AUTONasdaq CSD SE2,9 m €AAAaktsiaselts CISTANasdaq CSD SE2,6 m €AAAPRIMULATOR EESTI AktsiaseltsNasdaq CSD SE2,2 m €AAARTT AktsiaseltsNasdaq CSD SE2,1 m €AAAAS Remedium Kalamaja ApteekNasdaq CSD SE1,7 m €AAaktsiaselts ESTIKONasdaq CSD SE1,6 m €AAAAktsiaselts Ekspress GruppNasdaq CSD SE1,4 m €AALEKON PROPERTY ASNasdaq CSD SE1,2 m €AAAAktsiaselts FotoluksNasdaq CSD SE1,1 m €BBBAktsiaselts LAVEXNasdaq CSD SE692 k €CAktsiaselts Peipsi KalameesNasdaq CSD SE498 k €AAAktsiaselts MihkliNasdaq CSD SE475 k €AAAS Tolaram InvestmentsNasdaq CSD SE380 k €AAAktsiaselts Projekt ENasdaq CSD SE198 k €AAAktsiaselts YearNasdaq CSD SE132 k €CRaisio Eesti AktsiaseltsNasdaq CSD SE120 k €ADeden-Invest AktsiaseltsNasdaq CSD SE51 638 €AKatus ASNasdaq CSD SE13 588 €Aaktsiaselts FaabulaNasdaq CSD SE0 €BBBAktsiaselts TalveaedNasdaq CSD SE · Likvideerimisel0 €CAktsiaselts SpratfilNasdaq CSD SE · Bankrupt0 €CAktsiaselts RoolidNasdaq CSD SE0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Steam and air conditioning supply
20
| # | Company | Revenue |
|---|---|---|
| 1 | AS Utilitas Tallinna Soojus | 152,2 m € |
| 2 | OÜ Utilitas Tallinna Elektrijaam | 65,1 m € |
| 3 | Gren Tartu AS | 48,7 m € |
| 4 | Aktsiaselts NARVA SOOJUSVÕRK | 30,8 m € |
| 5 | Adven Eesti AS | 24,8 m € |
| 6 | SW ENERGIA OÜ | 24,3 m € |
| 7 | AS Utilitas Eesti | 16,8 m € |
| 8 | Gren Viru AS | 16,3 m € |
| 9 | Silpower Aktsiaselts | 14,6 m € |
| 10 | Gren Viljandi AS | 7,9 m € |
| 11 | N.R. Energy Osaühing | 7,6 m € |
| 12 | Aktsiaselts Kuressaare Soojus | 6,0 m € |
| 13 | Danpower Eesti AS | 5,9 m € |
| 14 | Aktsiaselts Rakvere Soojus | 3,0 m € |
| 15 | MG piima invest OÜ | 2,6 m € |
| 16 | Osaühing OSK GRUPP | 2,2 m € |
| 17 | Aktsiaselts Põlva Soojus | 2,2 m € |
| 18 | Nevel Eesti OÜ | 2,0 m € |
| 19 | Aktsiaselts Kiviõli Soojus | 1,9 m € |
| 20 | OÜ KOSE VESI | 1,8 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Tegevusload
2 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Keskkonnaluba: Lääne-Virumaa, Tamsalu vald, Tamsalu linn, Ääsi tn 9. | L.VV/327829 | 03.06.2016 |
| Keskkonnaluba: AS Tamsalu Kalor | L.ÕV/321317 | 01.02.2012 |
History and notices
25
| Date | Type | Content |
|---|---|---|
| 31.08.2026 | Entry | Amendment entry |
| 10.07.2026 | Order to remedy deficiencies to correct non-entry data | Amendment entry |
| 26.09.2023 | Entry | Muutmiskanne TsMS § 595¹ lg 1 alusel |
| 08.10.2018 | Entry | Kommertspandi kustutamiskanne |
| 08.10.2018 | Entry | Kommertspandi kustutamiskanne |
| 03.09.2018 | Order to remedy deficiencies | Kommertspandi kustutamiskanne |
| 03.09.2018 | Order to remedy deficiencies | Kommertspandi kustutamiskanne |
| 26.02.2018 | Order to remedy deficiencies to correct non-entry data | Amendment entry |
| 18.01.2018 | Entry | Amendment entry |
| 22.12.2017 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 28.09.2017 | Entry | Amendment entry |
| 18.12.2012 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 07.12.2011 | Entry | Amendment entry |
| 04.11.2011 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 25.11.2010 | Kandemäärus ex officio | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 19.08.2008 | Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta | |
| 27.08.2007 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 26.06.2007 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 04.12.2006 | Entry | Kolmas, informatiivne jagunemiskanne (omandava isiku registrikaardile) |
| 02.11.2006 | Entry | Esimene, deklaratiivne jagunemiskanne (omandava isiku registrikaardile) |
| 27.09.2002 | Kandeotsus ex officio | Märkus |
| 10.04.2002 | Jaatav kandeotsus | Mitteavaldatav muutmiskanne |
| 01.04.2002 | Kättetoimetatav puuduste kõrvaldamise määrus | Mitteavaldatav muutmiskanne |