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Osaühing Arendus & Haldus

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RegisteredLääne-Viru County
Registry code
11070127
VAT number
EE101086583
Address
Lääne-Viru maakond, Rakvere linn, Kauri tn 32, 44315
Registered
21.09.2004 · 22 yrs
Activity
Electrical installation 4321
Capital
2 556 €
Email
e•••@a•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue1,9 m €-21%2025 annual report
Profit-109 k €2025 annual report
Employees19Tax Board 2026 Q2
Average gross salary1 841 €estimate, Tax Board 2026 Q2
Labour taxes per quarter53 504 €Tax Board 2026 Q2
Cash14 443 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months1,7 m €-22%Tax Board, last 4 quarters
State taxes 12 months387 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 7
26.0928.0901.1004.1006.10
Total tax debtmax 12 266 €
Details ↓
Turnover by quarter · latest 416 tuh €
557 k688 k473 k503 k455 k486 k367 k416 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
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
RatingBB → A
In tax debt7 days since 26.09.2026
Revenue 12 months▼ 22% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Andrei Norkko4 companiesno tax debtPersonal ID ↗07.02.2011
Ljudmila Musakko2 companiesno tax debtPersonal ID ↗21.07.2008
Sergei Musakko3 companiesno tax debtPersonal ID ↗07.02.2011
Shareholders 1
Nordic Vara OÜ100,0% 2 556 €02.09.2023
Beneficial owners 2
Ljudmila Musakko2 companiesno tax debtdirect holding19.09.2018
Riina Norkko1 companyno tax debtdirect holding17.12.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue18,4%
Labour taxes / revenue12,9%
Revenue per employee per month7 301 €
Gross salary (estimate)1 841 €
Net salary (estimate)1 538 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2416 171 €▼ 17%53 504 €76 628 €19
2026 Q1366 998 €▼ 22%57 638 €96 583 €20
2025 Q4485 955 €▼ 29%62 514 €93 946 €19
2025 Q3454 776 €▼ 18%78 823 €120 224 €21
2025 Q2502 846 €▼ 19%83 793 €116 821 €24
2025 Q1472 549 €▼ 30%87 689 €116 862 €25
2024 Q4688 488 €▼ 4%79 784 €152 584 €27
2024 Q3556 789 €▼ 19%85 141 €134 105 €27
2024 Q2624 073 €▼ 12%81 154 €126 753 €26
2024 Q1675 965 €▼ 3%89 171 €142 193 €29
2023 Q4718 421 €▼ 10%97 002 €143 866 €30
2023 Q3683 849 €▲ 0%90 297 €134 270 €32
Show full history (18 quarters)
2023 Q2708 983 €▼ 2%88 398 €134 584 €31
2023 Q1699 238 €▲ 15%89 289 €130 345 €31
2022 Q4799 373 €95 134 €138 303 €33
2022 Q3681 463 €95 093 €127 934 €34
2022 Q2721 723 €89 031 €134 577 €33
2022 Q1608 860 €69 361 €137 855 €33

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
Build report

20252024202320222021
Sales revenue1,9 m €▼ 21%2,4 m €▼ 14%2,8 m €▼ 4%2,9 m €▲ 27%2,3 m €
Profit-109 k €▼ into loss22 461 €▲ into profit-33 719 €▲ 44%-60 601 €▼ into loss25 252 €
Profit margin-5,8%0,9%-1,2%-2,1%1,1%
Retained earnings144 k €▲ 18%121 k €▼ 31%176 k €▼ 26%236 k €▼ 21%301 k €
Cash14 443 €▼ 54%31 440 €▲ 144%12 903 €▼ 67%39 197 €▲ 6%36 901 €
Current assets161 k €▲ 1%160 k €▼ 25%213 k €▼ 17%255 k €▼ 29%361 k €
Fixed assets315 k €▼ 10%349 k €▼ 8%379 k €▼ 7%409 k €▼ 2%418 k €
Assets476 k €▼ 7%510 k €▼ 14%591 k €▼ 11%664 k €▼ 15%779 k €
Current liabilities435 k €▲ 23%354 k €▼ 16%421 k €▲ 5%401 k €▲ 16%347 k €
Long-term liabilities4 155 €▼ 55%9 199 €▼ 64%25 458 €▼ 70%84 528 €▼ 18%103 k €
Total liabilities439 k €▲ 21%363 k €▼ 19%446 k €▼ 8%485 k €▲ 8%450 k €
Equity37 367 €▼ 75%147 k €▲ 1%145 k €▼ 19%179 k €▼ 46%329 k €
Labour costs686 k €▼ 15%804 k €▼ 11%908 k €▲ 1%898 k €▲ 25%720 k €
Employees18▼ 31%26▼ 10%29▼ 19%36▲ 3%35
Filed30.06.202621.05.202511.04.202409.06.202330.08.2022
ReportPDF ↓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
ActivityEMTAKSales revenueOsa
Electrical installation main activity43211 893 578 €100%

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 06.10.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 7

26.0928.0901.1004.1006.10
Total tax debtmax 12 266 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.202602.10.2026712 266 €✓ paid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

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

166 tuh € makseid · 1 tenders

Transactions with state institutions

202625 272 €
202549 608 €
202447 660 €
202343 279 €

Largest payers

Rakvere Linnavalitsus161 330 €
Eesti Töötukassa3 421 €
Vinni Vallavalitsus1 068 €
All payments by month
MonthPayerTypeFieldAmount
06.2026Rakvere LinnavalitsusOperating costsTurism1 190 €
04.2026Rakvere LinnavalitsusOperating costsTurism1 860 €
03.2026Rakvere LinnavalitsusOperating costsTurism8 060 €
01.2026Rakvere LinnavalitsusOperating costsTurism14 162 €
12.2025Rakvere LinnavalitsusOperating costsTurism17 484 €
06.2025Rakvere LinnavalitsusOperating costsTurism2 440 €
04.2025Rakvere LinnavalitsusOperating costsTurism7 625 €
02.2025Rakvere LinnavalitsusOperating costsTurism1 193 €
01.2025Rakvere LinnavalitsusOperating costsTurism20 866 €
12.2024Rakvere LinnavalitsusOperating costsTurism29 164 €
07.2024Rakvere LinnavalitsusOperating costsStreet lighting2 037 €
03.2024Rakvere LinnavalitsusOperating costsTurism9 150 €
01.2024Rakvere LinnavalitsusOperating costsTurism7 308 €
12.2023Rakvere LinnavalitsusOperating costsTurism18 996 €
11.2023Rakvere LinnavalitsusOperating costsTurism1 566 €
11.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed667 €
10.2023Vinni VallavalitsusOperating costsStreet lighting1 068 €
10.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed570 €
09.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed516 €
09.2023Rakvere LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse162 €
08.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed584 €
07.2023Rakvere LinnavalitsusOperating costsFolk culture1 188 €
07.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed544 €
06.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed540 €
03.2023Rakvere LinnavalitsusOperating costsTurism10 660 €
01.2023Rakvere LinnavalitsusOperating costsTurism6 218 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
29.05.2025Elektrilevi OÜTöövõtu raamleping Lääne-Virumaa8 500 000 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

4
ECOLIT ESTONIA OÜLjudmila Musakko, Sergei Musakko367 k €AAA&H Techniks OÜAndrei Norkko, Sergei Musakko58 985 €ANordic Vara OÜAndrei Norkko15 600 €ADigipoint OÜAndrei Norkko9 274 €A

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Electrical installation

20
#CompanyRevenue
1Smartecon OÜ20,2 m €
2OÜ S-Power11,3 m €
3Insta Globe Engineering OÜ5,6 m €
4OÜ Luminord4,9 m €
5Sunergia OÜ4,7 m €
6Päikeseratas OÜ4,3 m €
7aktsiaselts RANTELL4,2 m €
84Wind Service OÜ4,0 m €
9OÜ Eletec3,0 m €
10RV-Elekter OÜ2,9 m €
11SigmaSystems OÜ2,6 m €
12aktsiaselts Electrum2,5 m €
13Osaühing KEK Elekter2,2 m €
14Luminord Tallinn OÜ2,0 m €
15Baufirma Sonar OÜ1,9 m €
16Osaühing Arendus & Haldus1,9 m €
17MHV Elektrikontroll Osaühing1,8 m €
18OÜ Energogen1,8 m €
19Aktsiaselts TERA1,6 m €
20IGE Personnel OÜ1,6 m €

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, pledges, domains

4 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
EhitamineEEH00993108.05.2017
ElektritöödTEL00069917.04.2007

Commercial pledges

NumberPandipidajaAmountSince
1Swedbank AS50 000 €03.11.2016

Domains

DomainSource
arendushaldus.eeemail

History and notices

14
DateTypeContent
02.09.2023EntryAmendment entry
19.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
03.11.2016EntryKommertspandi avamiskanne
10.02.2012EntryAmendment entry
31.10.2011Order to remedy deficienciesAmendment entry
07.02.2011EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
21.07.2008EntryAmendment entry
17.10.2006Trahvihoiatusmäärus: majandusaasta aruanne esitamataToimiku dokumentide kontroll
27.10.2004Jaatav kandeotsusSenises registriosakonnas registrikaardi sulgemise märkus
25.10.2004Jaatav kandeotsusUue asukoha järgses registriosakonnas registrikaardi avamise kanne
19.10.2004Jaatav kandeotsusMärkus
21.09.2004Jaatav kandeotsusFirst entry