Osaühing Lepp ja Nagel
- Registry code
- 10960942
- VAT number
- EE100850985
- Address
- Viljandi maakond, Viljandi linn, Suur-Kaare tn 7, 71014
- Registered
- 05.08.2003 · 23 yrs
- Activity
- Graafiline disain ja visuaalne kommunikatsioon 74121
- Additional activities
- Cultural education, Book publishing
- Capital
- 40 000 €
- k•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue27 690 €-51%2025 annual report
Profit-7 212 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary401 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 228 €Tax Board 2026 Q2
Cash5 159 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months18 682 €-66%Tax Board, last 4 quarters
State taxes 12 months7 776 €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 changesRatingA → BBB → BB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 66% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Kristjan Mändmaa4 companiesno tax debt | Personal ID ↗ | 08.05.2023 |
| Shareholders 1 | ||
| Kristjan Mändmaa | 100,0% 40 000 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Kristjan Mändmaa4 companiesno tax debtdirect holding | 25.09.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue97,6%
Labour taxes / revenue107,7%
Revenue per employee per month190 €
Gross salary (estimate)401 €
Net salary (estimate)387 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 1 140 € | ▼ 88% | 1 228 € | 1 113 € | 2 |
| 2026 Q1 | 4 034 € | ▼ 51% | 1 259 € | 1 798 € | 2 |
| 2025 Q4 | 7 871 € | ▼ 72% | 1 362 € | 2 637 € | 2 |
| 2025 Q3 | 5 637 € | ▼ 37% | 1 340 € | 2 228 € | 2 |
| 2025 Q2 | 9 144 € | ▼ 3% | 3 432 € | 4 922 € | 3 |
| 2025 Q1 | 8 154 € | ▼ 23% | 3 649 € | 4 955 € | 2 |
| 2024 Q4 | 27 948 € | ▲ 19% | 3 173 € | 8 671 € | 2 |
| 2024 Q3 | 9 018 € | ▲ 31% | 2 093 € | 3 908 € | 3 |
| 2024 Q2 | 9 422 € | ▼ 14% | 3 555 € | 4 722 € | 2 |
| 2024 Q1 | 10 567 € | ▲ 89% | 3 138 € | 4 210 € | 3 |
| 2023 Q4 | 23 563 € | ▲ 207% | 2 784 € | 6 181 € | 2 |
| 2023 Q3 | 6 882 € | ▲ 104% | 3 750 € | 4 857 € | 2 |
Show full history (18 quarters)
| 2023 Q2 | 10 902 € | ▲ 399% | 1 096 € | 3 863 € | 3 |
| 2023 Q1 | 5 580 € | ▲ 10% | 1 331 € | 2 136 € | 2 |
| 2022 Q4 | 7 683 € | 853 € | 2 124 € | 2 | |
| 2022 Q3 | 3 377 € | 1 002 € | 1 348 € | 2 | |
| 2022 Q2 | 2 184 € | 1 298 € | 1 269 € | 2 | |
| 2022 Q1 | 5 089 € | 912 € | 1 079 € | 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 | 27 690 € | ▼ 51% | 56 375 € | ▲ 16% | 48 801 € | ▲ 135% | 20 751 € | ▲ 32% | 15 750 € |
| Profit | -7 212 € | ▼ into loss | 8 453 € | ▲ 85% | 4 563 € | ▲ 307% | 1 120 € | ▲ 21× | 53 € |
| Profit margin | -26,0% | 15,0% | 9,4% | 5,4% | 0,3% | ||||
| Retained earnings | 6 840 € | ▲ 102% | 3 387 € | ▲ 20% | 2 825 € | ▼ 58% | 6 705 € | ▲ 1% | 6 652 € |
| Cash | 5 159 € | ▼ 30% | 7 375 € | ▼ 47% | 13 885 € | ▲ 24% | 11 217 € | — | |
| Current assets | 10 003 € | ▼ 45% | 18 186 € | ▲ 16% | 15 736 € | ▲ 26% | 12 507 € | ▲ 2% | 12 310 € |
| Fixed assets | 770 € | ▼ 27% | 1 050 € | ▼ 36% | 1 647 € | ▲ 109% | 789 € | ▼ 38% | 1 263 € |
| Assets | 10 773 € | ▼ 44% | 19 236 € | ▲ 11% | 17 383 € | ▲ 31% | 13 296 € | ▼ 2% | 13 573 € |
| Current liabilities | 8 333 € | ▲ 82% | 4 584 € | ▼ 36% | 7 183 € | ▲ 170% | 2 659 € | ▼ 34% | 4 056 € |
| Total liabilities | 8 333 € | ▲ 82% | 4 584 € | ▼ 36% | 7 183 € | ▲ 170% | 2 659 € | ▼ 34% | 4 056 € |
| Equity | 2 440 € | ▼ 83% | 14 652 € | ▲ 44% | 10 200 € | ▼ 4% | 10 637 € | ▲ 12% | 9 517 € |
| Labour costs | -20 183 € | ▲ 25% | -27 005 € | ▲ 1% | -27 229 € | ▼ 142% | -11 266 € | ▼ 19% | -9 457 € |
| Employees | 1 | 0% | 1 | 0% | 1 | 0% | 1 | 0% | 1 |
| Filed | 10.05.2026 | 27.05.2025 | 10.05.2024 | 11.05.2023 | 08.05.2022 | ||||
| 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 |
|---|---|---|---|
| Graafiline disain ja visuaalne kommunikatsioon main activity | 74121 | 24 101 € | 87% |
| Cultural education | 85521 | 1 995 € | 7% |
| Book publishing | 58111 | 1 593 € | 6% |
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
71 683 € makseid
Transactions with state institutions
20264 815 €
202521 701 €
202418 518 €
202326 650 €
Largest payers
| Tartu Ülikool | 31 739 € |
| Viljandi Linnavalitsus | 12 518 € |
| Eesti Kunstiakadeemia | 8 801 € |
| Tallinna Strateegiakeskus | 5 482 € |
| Eesti Kultuurkapital | 4 757 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | SA Viljandi Muuseum | Operating costs | Museums | 1 209 € |
| 08.2026 | Eesti Kunstiakadeemia | Operating costs | Teadus- ja arendustegevus hariduses | 471 € |
| 07.2026 | SA Viljandi Muuseum | Operating costs | Museums | 1 823 € |
| 04.2026 | SA Viljandi Muuseum | Operating costs | Museums | 270 € |
| 03.2026 | Viljandi Linnavalitsus | Operating costs | Turism | 130 € |
| 02.2026 | SA Eesti Kontsert | Operating costs | Music | 310 € |
| 02.2026 | Tartu Ülikool | Operating costs | Tertiary education | 254 € |
| 01.2026 | Viljandi Linnavalitsus | Operating costs | Turism | 347 € |
| 12.2025 | Tartu Ülikool | Operating costs | Tertiary education | 955 € |
| 12.2025 | SA Eesti Kontsert | Operating costs | Music | 878 € |
| 12.2025 | Viljandi Linnavalitsus | Operating costs | Turism | 477 € |
| 11.2025 | Tartu Ülikool | Operating costs | Tertiary education | 4 025 € |
| 11.2025 | Viljandi Linnavalitsus | Operating costs | Turism | 260 € |
| 11.2025 | Ravimiamet | Operating costs | Other health care, incl. administration | 248 € |
| 11.2025 | SA Eesti Kontsert | Operating costs | Music | 211 € |
| 09.2025 | Jõgeva Vallavalitsus | Operating costs | Folk culture | 434 € |
| 09.2025 | Tartu Ülikool | Operating costs | Tertiary education | 300 € |
| 09.2025 | Viljandi Linnavalitsus | Operating costs | Turism | 217 € |
| 08.2025 | Tallinna Strateegiakeskus | Operating costs | Municipal government | 725 € |
| 06.2025 | Viljandi Linnavalitsus | Operating costs | Turism | 2 733 € |
| 06.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 070 € |
| 06.2025 | Tallinna Strateegiakeskus | Operating costs | Turism | 1 193 € |
| 04.2025 | Viljandi Linnavalitsus | Operating costs | Other social protection of the elderly | 193 € |
| 03.2025 | Viljandi Linnavalitsus | Operating costs | Turism | 1 430 € |
| 02.2025 | Tallinna Strateegiakeskus | Operating costs | Turism | 878 € |
| 02.2025 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 488 € |
| 01.2025 | Tartu Ülikool | Operating costs | Tertiary education | 1 900 € |
| 01.2025 | Tallinna Strateegiakeskus | Operating costs | Turism | 1 510 € |
| 01.2025 | Viljandi Linnavalitsus | Operating costs | Municipal government | 576 € |
| 11.2024 | Viljandi Linnavalitsus | Operating costs | Leisure events | 400 € |
| 10.2024 | Tartu Ülikool | Operating costs | Tertiary education | 2 028 € |
| 09.2024 | Tartu Ülikool | Operating costs | Tertiary education | 8 738 € |
| 07.2024 | Eesti Kunstiakadeemia | Operating costs | Teadus- ja arendustegevus hariduses | 1 074 € |
| 06.2024 | Eesti Kunstiakadeemia | Operating costs | Teadus- ja arendustegevus hariduses | 2 570 € |
| 05.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 535 € |
| 02.2024 | Tartu Ülikool | Operating costs | Tertiary education | 473 € |
| 02.2024 | Viljandi Vallavalitsus | Operating costs | Folk culture | 200 € |
| 01.2024 | Tartu Ülikool | Operating costs | Tertiary education | 2 500 € |
| 12.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 687 € |
| 12.2023 | Viljandi Linnavalitsus | Operating costs | Turism | 2 228 € |
| 12.2023 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 2 160 € |
| 12.2023 | Viljandi Vallavalitsus | Operating costs | Folk culture | 180 € |
| 11.2023 | Tartu Ülikool | Operating costs | Tertiary education | 4 956 € |
| 11.2023 | SA Perekodu | Operating costs | Basic and general secondary education | 180 € |
| 11.2023 | Viljandi Linnavalitsus | Operating costs | General care services outside the home | 144 € |
| 10.2023 | Paide Linnavalitsus | Operating costs | Basic and general secondary education | 414 € |
| 10.2023 | Viljandi Linnavalitsus | Operating costs | General care services outside the home | 360 € |
| 09.2023 | Viljandi Linnavalitsus | Fixed assets | General economic development projects | 441 € |
| 08.2023 | Tallinna Strateegiakeskus | Operating costs | Turism | 1 176 € |
| 08.2023 | Viljandi Linnavalitsus | Operating costs | Other housing and communal services | 126 € |
| 07.2023 | Keskkonnaamet | Operating costs | Other environmental protection (incl. administration) | 570 € |
| 06.2023 | Viljandi Linnavalitsus | Operating costs | Turism | 1 572 € |
| 06.2023 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 663 € |
| 06.2023 | Viljandi Linnavalitsus | Fixed assets | General economic development projects | 504 € |
| 05.2023 | Tartu Vallavalitsus | Operating costs | Other education, incl. administration | 1 000 € |
| 05.2023 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 840 € |
| 03.2023 | Tartu Ülikool | Operating costs | Tertiary education | 5 610 € |
| 03.2023 | Viljandi Linnavalitsus | Operating costs | Other housing and communal services | 378 € |
| 03.2023 | Mulgi Vallavalitsus | Operating costs | Youth hobby education and activities | 220 € |
| 02.2023 | Tallinna Keskkonna- ja Kommunaalamet | Operating costs | Recreation parks and bases | 240 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
3
Osaühing BummiKristjan Mändmaa13 613 €AKristjan MändmaaKristjan Mändmaa0 €Mittetulundusühing Eesti Disaini InstituutKristjan Mändmaa0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Graafiline disain ja visuaalne kommunikatsioon
20
| # | Company | Revenue |
|---|---|---|
| 1 | VELVET OÜ | 1,5 m € |
| 2 | Lifeder.com Media OÜ | 957 k € |
| 3 | WE3 EU OÜ | 855 k € |
| 4 | Meerkat Clan OÜ | 852 k € |
| 5 | Beatus Plus OÜ | 499 k € |
| 6 | DFX Art OÜ | 449 k € |
| 7 | NOPE OÜ | 436 k € |
| 8 | Placeholder Text OÜ | 429 k € |
| 9 | Studios Krista OÜ | 428 k € |
| 10 | RocketShip HQ OÜ | 381 k € |
| 11 | Kala Ruudus Osaühing | 334 k € |
| 12 | Minard Communications OÜ | 329 k € |
| 13 | Excited Baltic OÜ | 322 k € |
| 14 | Strays OÜ | 314 k € |
| 15 | Nautilus Creed OÜ | 286 k € |
| 16 | OSAÜHING ADOGRAAF | 281 k € |
| 17 | Kickpush OÜ | 269 k € |
| 18 | Superfounder OÜ | 256 k € |
| 19 | Design UX OÜ | 251 k € |
| 20 | Brandnewday OÜ | 251 k € |
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
15
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 08.05.2023 | Entry | Amendment entry |
| 05.09.2022 | Entry | Amendment entry |
| 22.11.2021 | Entry | Amendment entry |
| 29.06.2021 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 04.12.2017 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 25.09.2007 | Registrikaardi sulgemine piirkonnavahetuse tõttu | Senises registriosakonnas registrikaardi sulgemise märkus |
| 20.09.2007 | Entry | Uue asukoha järgses registriosakonnas registrikaardi avamise kanne |
| 13.08.2007 | Kättetoimetatav puuduste kõrvaldamise määrus | Märkus |
| 09.08.2007 | Entry | Märkus |
| 26.05.2006 | Entry | Amendment entry |
| 01.08.2003 | Jaatav kandeotsus | First entry |
| 01.08.2003 | Lõivu tagastamise määrus | First entry |