OÜ ELEKTROMAN
- Registry code
- 10532560
- VAT number
- EE100508680
- Address
- Valga maakond, Valga vald, Valga linn, Pihlaka tn 9, 68206
- Registered
- 25.02.1999 · 27 yrs
- Activity
- Electrical installation 43211
- Additional activities
- Repair of electrical equipment
- Capital
- 10 225 €
- a•••@e•••.eeLog in to see
- Website
- www.elektroman.ee from email
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Allan Valner4 companiesno tax debt | Personal ID ↗ | 25.02.1999 |
| Kristian Valner4 companiesno tax debt | Personal ID ↗ | 20.05.2026 |
| Shareholders 1 | ||
| Allan Valner | 100,0% 10 225 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Allan Valner4 companiesno tax debtdirect holding | 23.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 40 772 € | ▼ 51% | 3 723 € | 8 041 € | 3 |
| 2026 Q1 | 45 450 € | ▼ 27% | 3 222 € | 3 129 € | 3 |
| 2025 Q4 | 73 477 € | ▼ 31% | 4 637 € | 14 411 € | 3 |
| 2025 Q3 | 53 989 € | ▲ 91% | 5 528 € | 9 148 € | 3 |
| 2025 Q2 | 83 817 € | ▲ 96% | 5 022 € | 16 104 € | 3 |
| 2025 Q1 | 62 572 € | ▼ 2% | 4 937 € | 12 361 € | 3 |
| 2024 Q4 | 106 692 € | ▲ 176% | 3 756 € | 14 614 € | 3 |
| 2024 Q3 | 28 206 € | ▼ 43% | 3 477 € | 4 588 € | 3 |
| 2024 Q2 | 42 827 € | ▲ 24% | 5 544 € | 9 378 € | 3 |
| 2024 Q1 | 63 868 € | ▲ 0% | 5 547 € | 14 720 € | 3 |
| 2023 Q4 | 38 714 € | ▼ 27% | 6 422 € | 6 716 € | 3 |
| 2023 Q3 | 49 831 € | ▲ 5% | 5 301 € | 10 472 € | 3 |
Show full history (18 quarters)
| 2023 Q2 | 34 409 € | ▼ 50% | 4 225 € | 5 115 € | 2 |
| 2023 Q1 | 63 729 € | ▼ 46% | 3 599 € | 11 857 € | 2 |
| 2022 Q4 | 52 721 € | 3 063 € | 7 839 € | 3 | |
| 2022 Q3 | 47 608 € | 5 627 € | 8 784 € | 3 | |
| 2022 Q2 | 68 143 € | 3 452 € | 10 285 € | 3 | |
| 2022 Q1 | 118 708 € | 2 890 € | 16 408 € | 2 |
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 | 288 k € | ▲ 41% | 205 k € | ▲ 2% | 201 k € | ▼ 12% | 228 k € | ▼ 5% | 240 k € |
| Profit | 80 275 € | ▲ 466% | 14 194 € | ▲ 63% | 8 686 € | ▼ 75% | 34 622 € | ▼ 28% | 48 235 € |
| Profit margin | 27,9% | 6,9% | 4,3% | 15,2% | 20,1% | ||||
| Retained earnings | 204 k € | ▲ 7% | 190 k € | ▲ 5% | 181 k € | ▲ 24% | 147 k € | ▲ 49% | 98 376 € |
| Cash | 176 k € | ▲ 42% | 124 k € | ▲ 36% | 90 844 € | ▼ 7% | 98 049 € | ▲ 36% | 72 093 € |
| Current assets | 217 k € | ▲ 56% | 140 k € | ▲ 6% | 131 k € | ▲ 15% | 114 k € | ▲ 19% | 95 571 € |
| Fixed assets | 98 534 € | ▲ 5% | 94 177 € | ▲ 9% | 86 268 € | ▼ 12% | 98 350 € | ▲ 25% | 78 679 € |
| Assets | 316 k € | ▲ 35% | 234 k € | ▲ 8% | 218 k € | ▲ 2% | 212 k € | ▲ 22% | 174 k € |
| Current liabilities | 20 389 € | ▲ 9% | 18 635 € | ▲ 13% | 16 436 € | ▲ 21% | 13 570 € | ▲ 36% | 10 000 € |
| Long-term liabilities | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Total liabilities | 20 389 € | ▲ 9% | 18 635 € | ▲ 13% | 16 436 € | ▲ 21% | 13 570 € | ▲ 36% | 10 000 € |
| Equity | 296 k € | ▲ 37% | 215 k € | ▲ 7% | 201 k € | ▲ 1% | 199 k € | ▲ 21% | 164 k € |
| Labour costs | -53 148 € | ▼ 8% | -49 246 € | ▲ 9% | -53 948 € | ▼ 40% | -38 583 € | ▲ 9% | -42 406 € |
| Employees | 3 | 0% | 3 | 0% | 3 | 0% | 3 | ▲ 50% | 2 |
| Filed | 11.03.2026 | 17.02.2025 | 02.06.2024 | 07.04.2023 | 16.03.2022 | ||||
| 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 |
|---|---|---|---|
| Electrical installation main activity | 43211 | 254 162 € | 88% |
| Repair of electrical equipment | 33141 | 33 899 € | 12% |
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
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
348 tuh € makseid
Transactions with state institutions
Largest payers
| Valga Vallavalitsus | 140 256 € |
| Tõrva Vallavalitsus | 131 006 € |
| AS Tõrva Tervisekeskus | 35 461 € |
| Valga Haigla AS | 32 296 € |
| Eesti Töötukassa | 4 471 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 1 766 € |
| 08.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 595 € |
| 08.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 07.2026 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 2 656 € |
| 07.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 198 € |
| 07.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 06.2026 | Tõrva Vallavalitsus | Operating costs | General economic development projects | 732 € |
| 06.2026 | Valga Vallavalitsus | Operating costs | Substitute and aftercare | 156 € |
| 06.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 05.2026 | Valga Vallavalitsus | Operating costs | Pre-school education | 4 716 € |
| 05.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 595 € |
| 05.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 04.2026 | Valga Vallavalitsus | Operating costs | Museums | 2 418 € |
| 04.2026 | Valga Haigla AS | Operating costs | General hospital services | 666 € |
| 04.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 595 € |
| 03.2026 | Valga Vallavalitsus | Operating costs | Pre-school education | 2 070 € |
| 03.2026 | Tõrva Vallavalitsus | Operating costs | Pre-school education | 1 293 € |
| 03.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 02.2026 | Valga Vallavalitsus | Operating costs | Youth hobby education and activities | 1 697 € |
| 02.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 221 € |
| 02.2026 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 01.2026 | Valga Vallavalitsus | Operating costs | Museums | 1 974 € |
| 01.2026 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 828 € |
| 01.2026 | Valga Haigla AS | Operating costs | General hospital services | 422 € |
| 12.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 2 741 € |
| 12.2025 | Valga Vallavalitsus | Operating costs | Heritage protection | 2 208 € |
| 12.2025 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 11.2025 | Valga Haigla AS | Operating costs | General hospital services | 4 797 € |
| 11.2025 | Valga Vallavalitsus | Operating costs | Sport | 2 959 € |
| 11.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 739 € |
| 10.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 9 771 € |
| 10.2025 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 6 373 € |
| 10.2025 | Valga Haigla AS | Operating costs | General hospital services | 124 € |
| 09.2025 | MTÜ Mulgi Elamuskeskus | Operating costs | Folk culture | 1 983 € |
| 09.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 800 € |
| 09.2025 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 497 € |
| 09.2025 | Valga Haigla AS | Operating costs | General hospital services | 453 € |
| 08.2025 | Valga Haigla AS | Operating costs | General hospital services | 3 532 € |
| 08.2025 | Valga Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 3 391 € |
| 08.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 781 € |
| 07.2025 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 1 652 € |
| 07.2025 | Valga Haigla AS | Operating costs | General hospital services | 254 € |
| 06.2025 | Tõrva Vallavalitsus | Fixed assets | Bioloogilise mitmekesisuse ja maastiku kaitse | 48 506 € |
| 06.2025 | Tõrva Vallavalitsus | Operating costs | Kaubandus ja laondus | 11 126 € |
| 06.2025 | Valga Vallavalitsus | Operating costs | Leisure events | 1 661 € |
| 06.2025 | AS Tõrva Tervisekeskus | Operating costs | General care services outside the home | 152 € |
| 06.2025 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 06.2025 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 120 € |
| 06.2025 | Eesti Töötukassa | Other operating expenses | Social protection of the unemployed | 26 € |
| 05.2025 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 3 413 € |
| 05.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 2 890 € |
| 05.2025 | AS Tõrva Tervisekeskus | Operating costs | General medical services | 183 € |
| 05.2025 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 04.2025 | Valga Vallavalitsus | Operating costs | Libraries | 3 414 € |
| 04.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 078 € |
| 04.2025 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 03.2025 | Valga Vallavalitsus | Operating costs | Sport | 6 382 € |
| 03.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 340 € |
| 03.2025 | Valga Haigla AS | Operating costs | General hospital services | 1 058 € |
| 02.2025 | Valga Vallavalitsus | Operating costs | Libraries | 1 875 € |
| 02.2025 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 342 € |
| 02.2025 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 01.2025 | Tõrva Vallavalitsus | Operating costs | Basic and general secondary education | 2 306 € |
| 01.2025 | Valga Vallavalitsus | Operating costs | Eakate koduteenus | 1 124 € |
| 01.2025 | Valga Haigla AS | Operating costs | General hospital services | 352 € |
| 12.2024 | Valga Vallavalitsus | Operating costs | Museums | 5 028 € |
| 12.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 586 € |
| 12.2024 | Valga Haigla AS | Operating costs | General hospital services | 244 € |
| 11.2024 | Valga Vallavalitsus | Fixed assets | Sport | 11 309 € |
| 11.2024 | Valga Vallavalitsus | Operating costs | Youth hobby education and activities | 4 960 € |
| 11.2024 | Tõrva Vallavalitsus | Operating costs | Libraries | 1 698 € |
| 11.2024 | Valga Haigla AS | Operating costs | General hospital services | 367 € |
| 10.2024 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 4 879 € |
| 10.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 276 € |
| 10.2024 | Valga Haigla AS | Operating costs | General hospital services | 1 164 € |
| 09.2024 | Valga Vallavalitsus | Fixed assets | Sport | 8 491 € |
| 09.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 2 522 € |
| 09.2024 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 1 127 € |
| 09.2024 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 08.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 3 218 € |
| 08.2024 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 2 163 € |
| 08.2024 | Valga Haigla AS | Operating costs | General hospital services | 1 065 € |
| 07.2024 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 2 808 € |
| 07.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 586 € |
| 07.2024 | Valga Haigla AS | Operating costs | General hospital services | 122 € |
| 06.2024 | Valga Vallavalitsus | Operating costs | Sport | 6 817 € |
| 06.2024 | Valga Haigla AS | Operating costs | General hospital services | 1 883 € |
| 06.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 166 € |
| 05.2024 | Valga Vallavalitsus | Operating costs | Pre-school education | 3 829 € |
| 05.2024 | Valga Haigla AS | Operating costs | General hospital services | 2 926 € |
| 05.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 566 € |
| 04.2024 | Valga Vallavalitsus | Operating costs | Sport | 8 287 € |
| 04.2024 | Valga Haigla AS | Operating costs | General hospital services | 1 293 € |
| 04.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 586 € |
| 03.2024 | Valga Haigla AS | Operating costs | General hospital services | 2 643 € |
| 03.2024 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 976 € |
| 03.2024 | Tõrva Vallavalitsus | Operating costs | Other social protection of the elderly | 433 € |
| 02.2024 | AS Tõrva Tervisekeskus | Fixed assets | General medical services | 34 993 € |
| 02.2024 | Valga Vallavalitsus | Operating costs | Heritage protection | 2 338 € |
| 02.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 171 € |
| 02.2024 | Valga Haigla AS | Operating costs | General hospital services | 501 € |
| 01.2024 | Valga Vallavalitsus | Operating costs | School meals | 2 494 € |
| 01.2024 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 830 € |
| 01.2024 | Valga Haigla AS | Operating costs | General hospital services | 406 € |
| 12.2023 | Tõrva Vallavalitsus | Operating costs | Street lighting | 4 232 € |
| 12.2023 | Valga Vallavalitsus | Operating costs | Pre-school education | 1 213 € |
| 12.2023 | Valga Haigla AS | Operating costs | General hospital services | 1 183 € |
| 11.2023 | Valga Vallavalitsus | Operating costs | Sport | 1 457 € |
| 11.2023 | Tõrva Vallavalitsus | Operating costs | Sport | 178 € |
| 11.2023 | Valga Haigla AS | Operating costs | General hospital services | 120 € |
| 10.2023 | Valga Vallavalitsus | Operating costs | Municipal government | 3 297 € |
| 10.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 816 € |
| 10.2023 | Valga Haigla AS | Operating costs | General hospital services | 662 € |
| 09.2023 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 4 192 € |
| 09.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 3 576 € |
| 09.2023 | Valga Haigla AS | Operating costs | General hospital services | 869 € |
| 09.2023 | SA Valgamaa Arenguagentuur | Operating costs | Other general services | 353 € |
| 08.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 2 475 € |
| 08.2023 | Valga Vallavalitsus | Operating costs | General care services outside the home | 284 € |
| 08.2023 | Valga Haigla AS | Operating costs | General hospital services | 120 € |
| 07.2023 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 833 € |
| 07.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 725 € |
| 07.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 576 € |
| 07.2023 | Valga Haigla AS | Operating costs | General hospital services | 120 € |
| 06.2023 | Valga Vallavalitsus | Operating costs | Basic and general secondary education | 2 287 € |
| 06.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 1 584 € |
| 06.2023 | MTÜ Mulgi Elamuskeskus | Operating costs | Folk culture | 1 514 € |
| 06.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 700 € |
| 06.2023 | SA Valga Isamaalise Kasvatuse Püsiekspositsioon | Operating costs | Museums | 604 € |
| 06.2023 | Valga Haigla AS | Operating costs | General hospital services | 575 € |
| 05.2023 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 3 620 € |
| 05.2023 | Valga Haigla AS | Operating costs | General hospital services | 1 319 € |
| 05.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 700 € |
| 05.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 576 € |
| 04.2023 | Valga Haigla AS | Operating costs | General hospital services | 794 € |
| 04.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 700 € |
| 04.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 576 € |
| 03.2023 | Valga Vallavalitsus | Operating costs | General care services outside the home | 1 703 € |
| 03.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 904 € |
| 03.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 700 € |
| 03.2023 | Valga Haigla AS | Operating costs | General hospital services | 294 € |
| 02.2023 | Valga Vallavalitsus | Operating costs | Pre-school education | 2 629 € |
| 02.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 800 € |
| 02.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 576 € |
| 02.2023 | Valga Haigla AS | Operating costs | General hospital services | 493 € |
| 01.2023 | Tõrva Vallavalitsus | Operating costs | Elektrienergia | 7 820 € |
| 01.2023 | Valga Vallavalitsus | Operating costs | Other housing and communal services | 833 € |
| 01.2023 | AS Tõrva Tervisekeskus | Operating costs | Erimeditsiiniteenused | 132 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
6
Top 20 in activity: Electrical installation
20
| # | Company | Revenue |
|---|---|---|
| 1 | EL Marine OÜ | 12,5 m € |
| 2 | Osaühing Newin | 12,4 m € |
| 3 | Ukrmontaaž OÜ | 4,4 m € |
| 4 | A-Kaabel OÜ | 4,2 m € |
| 5 | Elec Engineering OÜ | 4,0 m € |
| 6 | Aktsiaselts ELEKTRO-SISTEM | 4,0 m € |
| 7 | Ascandic OÜ | 3,5 m € |
| 8 | OÜ Eltolex | 3,5 m € |
| 9 | Nordic Electrical Works OÜ | 3,4 m € |
| 10 | aktsiaselts Triger | 3,2 m € |
| 11 | Goldland OÜ | 3,0 m € |
| 12 | PRii Elekter OÜ | 3,0 m € |
| 13 | Osaühing A.V.R. ELEKTER | 2,8 m € |
| 14 | Solar4you OÜ | 2,6 m € |
| 15 | Estant Pro OÜ | 2,4 m € |
| 16 | ELKORAL OÜ | 2,4 m € |
| 17 | Altmer Energy OÜ | 2,4 m € |
| 18 | StopFire OÜ | 2,3 m € |
| 19 | Osaühing Filsi | 2,3 m € |
| 20 | OSAÜHING VIRTEL GRUPP | 2,2 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, domains
3 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Projekteerimine | EEP000624 | 06.03.2006 |
| Elektritööd | EL10532560-0001 | 04.12.2002 |
Domains
| Domain | Source |
|---|---|
| elektroman.ee |
History and notices
11
| Date | Type | Content |
|---|---|---|
| 20.05.2026 | Entry | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 18.01.2018 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 19.12.2011 | Entry | Amendment entry |
| 14.12.2011 | Order to remedy deficiencies | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 26.02.2008 | Entry | Amendment entry |
| 11.02.2008 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 07.05.2002 | Jaatav kandeotsus | Mitteavaldatav muutmiskanne |