osaühing MAKKLE INVEST
- Registry code
- 10287907
- VAT number
- EE100043491
- Address
- Tartu maakond, Tartu linn, Tartu linn, Vanemuise tn 21a, 51003
- Registered
- 30.09.1997 · 29 yrs
- Activity
- Rental and operating of own or leased real estate 68201
- Additional activities
- Management of real estate on a fee or contract basis
- Capital
- 9 586 €
- m•••@m•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- LEI
- 8945006AY0IV66D4DU50 ISSUED
Business Register 07.10.2026
Sales revenue249 k €+9%2025 annual report
Profit189 k €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary2 023 €estimate, Tax Board 2026 Q2
Labour taxes per quarter9 286 €Tax Board 2026 Q2
Cash39 136 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months281 k €+22%Tax Board, last 4 quarters
State taxes 12 months85 588 €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▲ 22% vs a year earlier
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Board and owners
2 persons
| Board 1 | ||
|---|---|---|
| Kaido Avarmaa5 companiesno tax debt | Personal ID ↗ | 25.01.2021 |
| Other persons 1 | ||
| Nasdaq CSD SEOsade registripidajaOsad on Eesti väärtpaberite registris (Nasdaq CSD). See ei tähenda börsil noteerimist. | 31.05.2023 | |
| Shareholders 4 | ||
| Omanikukonto: JELENA AVARMAA | 25,01% 2 397 € | 26.05.2025 |
| Omanikukonto: MART AVARMAA | 25,01% 2 397 € | 26.05.2025 |
| Omanikukonto: KRISTEL AVARMAA | 24,99% 2 396 € | 05.12.2025 |
| Omanikukonto: Kaido Avarmaa | 24,99% 2 396 € | 05.12.2025 |
| Beneficial owners 3 | ||
| Jelena Avarmaadirect holding | 03.07.2025 | |
| Kaido Avarmaa5 companiesno tax debtdirect holding | 08.05.2025 | |
| Mart Avarmaadirect holding | 14.11.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue22,4%
Labour taxes / revenue11,3%
Revenue per employee per month9 110 €
Gross salary (estimate)2 023 €
Net salary (estimate)1 675 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 81 987 € | ▲ 46% | 9 286 € | 18 335 € | 3 |
| 2026 Q1 | 82 200 € | ▲ 28% | 8 945 € | 28 682 € | 3 |
| 2025 Q4 | 60 640 € | ▲ 9% | 7 495 € | 20 874 € | 3 |
| 2025 Q3 | 55 841 € | ▲ 5% | 7 653 € | 17 697 € | 3 |
| 2025 Q2 | 56 322 € | ▼ 45% | 7 495 € | 16 421 € | 3 |
| 2025 Q1 | 64 197 € | ▲ 175% | 7 276 € | 19 504 € | 3 |
| 2024 Q4 | 55 471 € | ▲ 66% | 6 837 € | 17 914 € | 3 |
| 2024 Q3 | 53 231 € | ▼ 12% | 7 586 € | 14 760 € | 3 |
| 2024 Q2 | 103 055 € | ▲ 57% | 8 741 € | 34 687 € | 3 |
| 2024 Q1 | 23 327 € | ▼ 68% | 6 643 € | 9 354 € | 3 |
| 2023 Q4 | 33 459 € | ▼ 50% | 6 254 € | 12 551 € | 3 |
| 2023 Q3 | 60 815 € | ▼ 4% | 6 337 € | 16 107 € | 3 |
Show full history (18 quarters)
| 2023 Q2 | 65 713 € | ▲ 261% | 8 471 € | 18 127 € | 3 |
| 2023 Q1 | 72 458 € | ▲ 154% | 8 385 € | 18 347 € | 4 |
| 2022 Q4 | 66 439 € | 8 142 € | 16 512 € | 4 | |
| 2022 Q3 | 63 423 € | 5 938 € | 0 € | 4 | |
| 2022 Q2 | 18 193 € | 6 427 € | 0 € | 4 | |
| 2022 Q1 | 28 484 € | 7 513 € | 10 412 € | 4 |
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 | 249 k € | ▲ 9% | 228 k € | ▲ 2% | 224 k € | ▲ 31% | 171 k € | ▲ 6% | 162 k € |
| Profit | 189 k € | ▲ 10% | 172 k € | ▲ 27% | 136 k € | ▲ 329% | 31 720 € | ▼ 77% | 140 k € |
| Profit margin | 75,9% | 75,5% | 60,7% | 18,5% | 86,5% | ||||
| Retained earnings | 1,4 m € | ▲ 2% | 1,4 m € | ▼ 2% | 1,4 m € | ▼ 3% | 1,4 m € | ▲ 8% | 1,3 m € |
| Cash | 39 136 € | ▲ 53% | 25 598 € | ▲ 257% | 7 178 € | ▼ 44% | 12 765 € | ▼ 87% | 99 181 € |
| Current assets | 49 684 € | ▲ 40% | 35 407 € | ▲ 51% | 23 505 € | ▼ 15% | 27 499 € | ▼ 77% | 119 k € |
| Fixed assets | 1,8 m € | ▲ 10% | 1,6 m € | ▼ 3% | 1,7 m € | ▼ 2% | 1,7 m € | ▲ 24% | 1,4 m € |
| Assets | 1,8 m € | ▲ 10% | 1,6 m € | ▼ 3% | 1,7 m € | ▼ 2% | 1,7 m € | ▲ 16% | 1,5 m € |
| Current liabilities | 185 k € | ▲ 203% | 61 132 € | ▼ 56% | 138 k € | ▲ 16% | 118 k € | ▲ 17× | 7 040 € |
| Long-term liabilities | 27 257 € | 0% | 27 257 € | ▲ 202% | 9 028 € | ▼ 93% | 125 k € | 0 € | |
| Total liabilities | 212 k € | ▲ 140% | 88 389 € | ▼ 40% | 147 k € | ▼ 40% | 244 k € | ▲ 35× | 7 040 € |
| Equity | 1,6 m € | ▲ 3% | 1,6 m € | ▲ 1% | 1,5 m € | ▲ 4% | 1,5 m € | 0% | 1,5 m € |
| Labour costs | -77 672 € | ▼ 6% | -73 329 € | ▼ 8% | -67 628 € | ▲ 7% | -73 101 € | ▼ 18% | -61 928 € |
| Employees | 3 | ▲ 50% | 2 | 0% | 2 | 0% | 2 | 0% | 2 |
| Filed | 28.02.2026 | 18.02.2025 | 07.03.2024 | 31.03.2023 | 17.03.2022 | ||||
| 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 | 188 027 € | 76% |
| Management of real estate on a fee or contract basis | 68321 | 60 588 € | 24% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
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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
28 827 € makseid
Transactions with state institutions
202628 827 €
Largest payers
| Eesti Keele Instituut | 28 827 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Eesti Keele Instituut | Operating costs | Other education, incl. administration | 5 255 € |
| 07.2026 | Eesti Keele Instituut | Operating costs | Other education, incl. administration | 5 765 € |
| 06.2026 | Eesti Keele Instituut | Operating costs | Other education, incl. administration | 5 811 € |
| 05.2026 | Eesti Keele Instituut | Operating costs | Other education, incl. administration | 4 591 € |
| 04.2026 | Eesti Keele Instituut | Operating costs | Other education, incl. administration | 7 405 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
2
| Company | Code | Holding | Since | Revenue |
|---|---|---|---|---|
| OÜ FANTICO | 10629992 | 50,0% | 05.12.2025 | 219 k € |
| OÜ ALMANTIKA | 10766341 | 100,0% | 05.12.2025 | 0 € |
Business Register
Companies linked via the board
4
aktsiaselts AgerinvestKaido Avarmaa243 k €AAOÜ FANTICOKaido Avarmaa219 k €AAOÜ ATELANDKaido Avarmaa8 568 €AOÜ ALMANTIKAKaido Avarmaa0 €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
Licences, pledges, domains
No data
History and notices
16
| Date | Type | Content |
|---|---|---|
| 21.09.2026 | Entry | Amendment entry |
| 15.01.2026 | Entry | Second, constitutive merger entry (on the acquiring company's register card) |
| 14.01.2026 | Order to remedy deficiencies | Second, constitutive merger entry (on the acquiring company's register card) |
| 08.12.2025 | Eitav kandemäärus | Second, constitutive merger entry (on the acquiring company's register card) |
| 24.11.2025 | Entry | Amendment entry |
| 03.11.2025 | Entry | Amendment entry |
| 31.05.2023 | Entry | Amendment entry |
| 25.01.2021 | Entry | Amendment entry |
| 25.01.2021 | Order to remedy deficiencies to correct non-entry data | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 22.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 20.03.2012 | Entry | Second, constitutive merger entry (on the acquiring company's register card) |
| 11.04.2011 | Entry | Second, constitutive merger entry (on the acquiring company's register card) |
| 26.11.2010 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |