osaühing Kiviliiv
- Registry code
- 10270396
- VAT number
- EE100421521
- Address
- Võru maakond, Võru vald, Vana-Vastseliina küla, Üleoru, 65254
- Registered
- 16.09.1997 · 29 yrs
- Activity
- Rental and operating of own or leased real estate 68201
- Additional activities
- Freight transport by road, Agents involved in the sale of a variety of goods, Operation of gravel and sand pits; mining of clays and kaolin
- Capital
- 2 556 €
- k•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue216 k €+105%2025 annual report
Profit1 538 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary659 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 009 €Tax Board 2026 Q2
Cash15 988 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months89 882 €-4%Tax Board, last 4 quarters
State taxes 12 months18 894 €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
Follow companyNotification when something changesRatingAA → A → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 4% vs a year earlier
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Kalmer Kikkas4 companiesno tax debt | Personal ID ↗ | 16.09.1997 |
| Madis Einla3 companiesno tax debt | Personal ID ↗ | 28.03.2000 |
| Shareholders 2 | ||
| Kalmer Kikkas | 50,0% 1 278 € | 01.09.2023 |
| Madis Einla | 50,0% 1 278 € | 01.09.2023 |
| Beneficial owners 2 | ||
| Kalmer Kikkas4 companiesno tax debtdirect holding | 29.10.2018 | |
| Madis Einla3 companiesno tax debtdirect holding | 29.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue10,6%
Labour taxes / revenue3,3%
Revenue per employee per month10 133 €
Gross salary (estimate)659 €
Net salary (estimate)636 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 30 399 € | ▲ 74% | 1 009 € | 3 225 € | 1 |
| 2026 Q1 | 4 275 € | ▼ 67% | 1 675 € | 1 927 € | 1 |
| 2025 Q4 | 33 470 € | ▲ 32% | 2 721 € | 10 765 € | 1 |
| 2025 Q3 | 21 738 € | ▼ 43% | 2 165 € | 2 977 € | 1 |
| 2025 Q2 | 17 462 € | ▼ 24% | 0 € | 881 € | 1 |
| 2025 Q1 | 12 888 € | ▼ 26% | 343 € | 1 208 € | 1 |
| 2024 Q4 | 25 305 € | ▲ 8% | 2 574 € | 3 225 € | 1 |
| 2024 Q3 | 38 437 € | ▲ 60% | 2 567 € | 5 804 € | 1 |
| 2024 Q2 | 22 936 € | ▼ 10% | 1 256 € | 2 533 € | 1 |
| 2024 Q1 | 17 341 € | ▼ 59% | 961 € | 1 632 € | 1 |
| 2023 Q4 | 23 468 € | ▼ 31% | 248 € | 1 160 € | 2 |
| 2023 Q3 | 23 952 € | ▼ 28% | 621 € | 2 942 € | 2 |
Show full history (18 quarters)
| 2023 Q2 | 25 423 € | ▲ 5% | 1 191 € | 3 078 € | 2 |
| 2023 Q1 | 41 906 € | ▲ 652% | 1 231 € | 8 838 € | 3 |
| 2022 Q4 | 33 942 € | 1 688 € | 4 229 € | 3 | |
| 2022 Q3 | 33 262 € | 1 688 € | 3 377 € | 3 | |
| 2022 Q2 | 24 185 € | 1 519 € | 2 968 € | 3 | |
| 2022 Q1 | 5 572 € | 1 490 € | 1 683 € | 3 |
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 | 216 k € | ▲ 105% | 106 k € | ▲ 22% | 86 880 € | ▼ 33% | 130 k € | ▲ 27% | 102 k € |
| Profit | 1 538 € | ▲ into profit | -13 069 € | ▼ into loss | 1 822 € | ▼ 33% | 2 714 € | ▲ 398% | 545 € |
| Profit margin | 0,7% | -12,4% | 2,1% | 2,1% | 0,5% | ||||
| Retained earnings | 261 k € | ▼ 5% | 275 k € | ▲ 1% | 273 k € | ▲ 1% | 270 k € | 0% | 270 k € |
| Cash | 15 988 € | ▲ 33× | 485 € | ▼ 92% | 6 462 € | ▲ 150% | 2 580 € | ▲ 269% | 699 € |
| Current assets | 124 k € | ▼ 14% | 144 k € | ▼ 2% | 146 k € | ▼ 8% | 159 k € | ▼ 5% | 168 k € |
| Fixed assets | 153 k € | ▼ 3% | 157 k € | 0% | 158 k € | ▼ 3% | 163 k € | ▼ 6% | 174 k € |
| Assets | 277 k € | ▼ 8% | 301 k € | ▼ 1% | 304 k € | ▼ 6% | 322 k € | ▼ 6% | 342 k € |
| Current liabilities | 11 311 € | ▼ 69% | 36 600 € | ▲ 40% | 26 060 € | ▼ 44% | 46 136 € | ▼ 28% | 63 741 € |
| Long-term liabilities | 0 € | 0 € | 0 € | 0 € | ▼ 100% | 4 964 € | |||
| Total liabilities | 11 311 € | ▼ 69% | 36 600 € | ▲ 40% | 26 060 € | ▼ 44% | 46 136 € | ▼ 33% | 68 705 € |
| Equity | 266 k € | 0% | 265 k € | ▼ 5% | 278 k € | ▲ 1% | 276 k € | ▲ 1% | 273 k € |
| Labour costs | -16 373 € | ▲ 18% | -19 903 € | ▼ 107% | -9 632 € | ▲ 53% | -20 563 € | ▲ 32% | -30 353 € |
| Employees | 1 | 0% | 1 | ▼ 50% | 2 | ▼ 33% | 3 | 0% | 3 |
| Filed | 25.06.2026 | 26.06.2025 | 25.06.2024 | 27.06.2023 | 30.06.2022 | ||||
| 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 |
|---|---|---|---|
| Rental and operating of own or leased real estate main activity | 68201 | 135 000 € | 62% |
| Operation of gravel and sand pits; mining of clays and kaolin | 0812 | 73 684 € | 34% |
| Freight transport by road | 49411 | 5 205 € | 2% |
| Agents involved in the sale of a variety of goods | 46191 | 2 115 € | 1% |
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 06.10.2026
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
6 904 € makseid
Transactions with state institutions
2026149 €
2025390 €
20244 840 €
20231 524 €
Largest payers
| Kõrgem Kunstikool Pallas | 4 078 € |
| Võru Vallavalitsus | 2 826 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 02.2026 | Võru Vallavalitsus | Operating costs | Road transport | 149 € |
| 01.2025 | Võru Vallavalitsus | Operating costs | Road transport | 390 € |
| 08.2024 | Kõrgem Kunstikool Pallas | Operating costs | Tertiary education | 1 800 € |
| 07.2024 | Võru Vallavalitsus | Operating costs | Basic and general secondary education | 470 € |
| 06.2024 | Kõrgem Kunstikool Pallas | Operating costs | Tertiary education | 991 € |
| 05.2024 | Kõrgem Kunstikool Pallas | Operating costs | Tertiary education | 991 € |
| 02.2024 | Kõrgem Kunstikool Pallas | Operating costs | Tertiary education | 296 € |
| 02.2024 | Võru Vallavalitsus | Operating costs | Road transport | 293 € |
| 12.2023 | Võru Vallavalitsus | Operating costs | Road transport | 162 € |
| 06.2023 | Võru Vallavalitsus | Operating costs | Basic and general secondary education | 1 200 € |
| 02.2023 | Võru Vallavalitsus | Operating costs | Road transport | 162 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
1
| Company | Code | Holding | Since | Revenue |
|---|---|---|---|---|
| OÜ Piusa Ürgoru Turism | 10629733 | 100,0% | 01.09.2023 | 0 € |
Business Register
Companies linked via the board
4
Piusa Metall OÜMadis Einla35 000 €AOÜ RahengKalmer Kikkas35 000 €AOSAÜHING ROMACOMKalmer Kikkas34 247 €AOÜ Piusa Ürgoru TurismKalmer Kikkas, Madis Einla0 €BB
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Rental and operating of own or leased real estate
20
| # | Company | Revenue |
|---|---|---|
| 1 | Riigi Kinnisvara Aktsiaselts | 177,2 m € |
| 2 | Kirkcong Property OÜ | 27,8 m € |
| 3 | Ülemiste Center OÜ | 26,2 m € |
| 4 | BLRT Grupp AS | 20,7 m € |
| 5 | TÜC Majad AS | 20,2 m € |
| 6 | ROCCA al MARE KAUBANDUSKESKUSE AKTSIASELTS | 19,6 m € |
| 7 | Öpiku Majad OÜ | 17,9 m € |
| 8 | AS Viru Keskus | 17,1 m € |
| 9 | TKM Kinnisvara AS | 17,0 m € |
| 10 | Kinnisvaravalduse AS | 16,8 m € |
| 11 | Sihtasutus Ida-Viru Investeeringute Agentuur | 14,2 m € |
| 12 | Kaarsilla Kinnisvara OÜ | 13,4 m € |
| 13 | Lõunakeskus OÜ | 13,4 m € |
| 14 | OÜ Raadiku Arendus | 12,8 m € |
| 15 | EfTEN Kristiine OÜ | 12,6 m € |
| 16 | Neutra Capital AS | 10,7 m € |
| 17 | AS Harju Elekter Group | 10,5 m € |
| 18 | aktsiaselts AQUA MARINA | 10,5 m € |
| 19 | Arter Kinnisvara OÜ | 10,4 m € |
| 20 | TTK Kultuurikeskus OÜ | 10,3 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Pandid
1 records
Commercial pledges
| Number | Pandipidaja | Amount | Since |
|---|---|---|---|
| 1 | Aktsiaselts Hansapank | 250 000 € | 30.09.1999 |
History and notices
7
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 31.08.2023 | Entry | Muutmiskanne TsMS § 595¹ lg 1 alusel |
| 13.02.2018 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 20.12.2013 | Entry | Amendment entry |
| 18.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |