Kunst ja Pärimus OÜ
- Registry code
- 12285083
- VAT number
- EE101805845
- Address
- Saare maakond, Saaremaa vald, Triigi küla, Männisalu, 94243
- Registered
- 15.05.2012 · 14 yrs
- Activity
- Muu kunstiloome 90131
- Capital
- 2 500 €
- e•••@g•••.comLog in to see
- Phone
- +372 5•• ••••Log in to see
Business Register 05.10.2026
Sales revenue29 305 €-78%2025 annual report
Profit-3 083 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary724 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 107 €Tax Board 2026 Q2
Cash7 196 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months34 909 €-65%Tax Board, last 4 quarters
State taxes 12 months5 474 €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 changesRatingBBB → A
In tax debt2 days since 26.09.2026
Revenue 12 months▼ 65% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Elo-Katre Liiv7 companiesno tax debt | Personal ID ↗ | 15.05.2012 |
| Shareholders 1 | ||
| Elo-Katre Liiv | 100,0% 2 500 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Elo-Katre Liiv7 companiesno tax debtdirect holding | 29.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue30,7%
Labour taxes / revenue34,3%
Revenue per employee per month1 075 €
Gross salary (estimate)724 €
Net salary (estimate)697 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 3 226 € | ▼ 31% | 1 107 € | 989 € | 1 |
| 2026 Q1 | 14 176 € | ▲ 150% | 1 893 € | 3 230 € | 1 |
| 2025 Q4 | -1 580 € | ▼ 103% | 1 056 € | 0 € | 1 |
| 2025 Q3 | 19 087 € | ▼ 55% | 0 € | 1 255 € | 1 |
| 2025 Q2 | 4 673 € | ▼ 85% | 0 € | 0 € | — |
| 2025 Q1 | 5 679 € | ▼ 60% | 376 € | 2 984 € | — |
| 2024 Q4 | 45 704 € | ▲ 194% | 1 127 € | 3 546 € | 1 |
| 2024 Q3 | 42 520 € | ▲ 15% | 2 046 € | 7 061 € | 1 |
| 2024 Q2 | 31 785 € | ▲ 279% | 997 € | 4 967 € | 1 |
| 2024 Q1 | 14 302 € | ▼ 22% | 939 € | 3 084 € | 1 |
| 2023 Q4 | 15 521 € | ▼ 26% | 974 € | 0 € | 1 |
| 2023 Q3 | 36 951 € | ▲ 312% | 239 € | 1 586 € | 1 |
Show full history (18 quarters)
| 2023 Q2 | 8 397 € | ▲ 83% | 0 € | 157 € | — |
| 2023 Q1 | 18 387 € | ▲ 222% | 0 € | 0 € | — |
| 2022 Q4 | 21 070 € | 0 € | 3 475 € | — | |
| 2022 Q3 | 8 972 € | 0 € | 0 € | — | |
| 2022 Q2 | 4 582 € | — | — | — | |
| 2022 Q1 | 5 714 € | 0 € | 898 € | — |
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 | 29 305 € | ▼ 78% | 134 k € | ▲ 67% | 80 147 € | ▲ 93% | 41 524 € | ▲ 23% | 33 844 € |
| Profit | -3 083 € | ▼ into loss | 41 373 € | ▲ 552% | 6 345 € | ▲ 148% | 2 554 € | ▲ 410% | 501 € |
| Profit margin | -10,5% | 30,8% | 7,9% | 6,2% | 1,5% | ||||
| Retained earnings | 69 328 € | ▲ 148% | 27 955 € | ▲ 24% | 22 609 € | ▲ 7% | 21 055 € | ▲ 2% | 20 554 € |
| Cash | 7 196 € | ▲ 264% | 1 978 € | ▼ 7% | 2 126 € | ▼ 11% | 2 398 € | ▼ 17% | 2 891 € |
| Current assets | 43 751 € | ▼ 19% | 54 061 € | ▲ 20× | 2 726 € | ▼ 83% | 15 652 € | ▲ 135% | 6 650 € |
| Fixed assets | 32 787 € | ▼ 10% | 36 426 € | ▼ 6% | 38 911 € | ▲ 163% | 14 804 € | ▼ 31% | 21 304 € |
| Assets | 76 538 € | ▼ 15% | 90 487 € | ▲ 117% | 41 637 € | ▲ 37% | 30 456 € | ▲ 9% | 27 954 € |
| Current liabilities | 7 543 € | ▼ 59% | 18 409 € | ▲ 85% | 9 933 € | ▲ 142% | 4 097 € | ▼ 1% | 4 149 € |
| Total liabilities | 7 543 € | ▼ 59% | 18 409 € | ▲ 85% | 9 933 € | ▲ 142% | 4 097 € | ▼ 1% | 4 149 € |
| Equity | 68 995 € | ▼ 4% | 72 078 € | ▲ 127% | 31 704 € | ▲ 20% | 26 359 € | ▲ 11% | 23 805 € |
| Labour costs | -7 044 € | ▲ 51% | -14 456 € | ▼ 151% | -5 768 € | 0 € | ▲ 100% | -2 287 € | |
| Employees | 1 | 0% | 1 | 0% | 1 | 0 | ▼ 100% | 11 | |
| Filed | 29.07.2026 | 17.06.2025 | 26.06.2024 | 03.06.2023 | 07.04.2022 | ||||
| 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 |
|---|---|---|---|
| Muu kunstiloome main activity | 90131 | 29 305 € | 100% |
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 05.10.2026
Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 2
26.0928.0930.0903.1005.10
Total tax debtmax 356 €
Tax debt history over 5 years
| Start | End | Days | Largest debt | Status |
|---|---|---|---|---|
| 26.09.2026 | 27.09.2026 | 2 | 356 € | ✓ 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
94 076 € makseid
Transactions with state institutions
202628 486 €
202517 748 €
202422 927 €
202324 915 €
Largest payers
| Eesti Kultuurkapital | 21 600 € |
| SA Eesti Vabaõhumuuseum | 18 230 € |
| Tartu Linnavalitsus | 9 000 € |
| Transpordiamet | 6 149 € |
| Tartu Ülikool | 6 000 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 07.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 06.2026 | Tartu Ülikool | Operating costs | Tertiary education | 6 000 € |
| 06.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 700 € |
| 03.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 4 800 € |
| 03.2026 | Pärnu Linnavalitsus | Muud toetused | Folk culture | 2 700 € |
| 02.2026 | Tartu Linnavalitsus | Fixed assets | Other economic affairs (incl. administration) | 9 000 € |
| 01.2026 | Tartu Kunstikool | Operating costs | Vocational education | 1 286 € |
| 12.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 8 500 € |
| 12.2025 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 562 € |
| 12.2025 | Luunja Vallavalitsus | Operating costs | Pre-school education | 186 € |
| 09.2025 | Transpordiamet | Operating costs | Road transport | 3 869 € |
| 09.2025 | Pärnu Linnavalitsus | Operating costs | Recreation parks and bases | 620 € |
| 07.2025 | Eesti Muusika- ja Teatriakadeemia | Operating costs | General transfers within government | 1 240 € |
| 06.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 600 € |
| 01.2025 | SA Pärnu Muuseum | Operating costs | Museums | 171 € |
| 12.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 427 € |
| 12.2024 | Tartu Kunstikool | Operating costs | Vocational education | 913 € |
| 12.2024 | SA Eesti Vabaõhumuuseum | Fixed assets | Museums | 604 € |
| 11.2024 | Põllumajanduse Registrite ja Informatsiooni Amet | Muud toetused | Põllumajandus | 4 399 € |
| 10.2024 | Kastre Vallavalitsus | Operating costs | Folk culture | 366 € |
| 06.2024 | Kastre Vallavalitsus | Operating costs | Folk culture | 2 738 € |
| 06.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 714 € |
| 05.2024 | SA Eesti Vabaõhumuuseum | Fixed assets | Museums | 6 106 € |
| 04.2024 | Eesti Lastekirjanduse Keskus | Operating costs | Kirjandus | 3 660 € |
| 03.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 12.2023 | Kastre Vallavalitsus | Operating costs | Folk culture | 985 € |
| 11.2023 | SA Virumaa Muuseumid | Operating costs | Museums | 2 922 € |
| 10.2023 | SA Eesti Vabaõhumuuseum | Fixed assets | Museums | 11 520 € |
| 09.2023 | Kastre Vallavalitsus | Operating costs | Folk culture | 1 368 € |
| 06.2023 | SA Virumaa Muuseumid | Operating costs | Museums | 2 922 € |
| 06.2023 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 1 536 € |
| 05.2023 | Transpordiamet | Operating costs | Road transport | 2 280 € |
| 01.2023 | Tartu Kunstikool | Operating costs | Vocational education | 1 022 € |
| 01.2023 | Kõrgem Kunstikool Pallas | Operating costs | Tertiary education | 360 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
6
MTÜ MännisaluElo-Katre Liiv52 226 €AOÜ Männisalu MaheElo-Katre Liiv12 914 €AMTÜ Väike ValgusElo-Katre Liiv4 963 €AValgusklubiElo-Katre Liiv1 984 €ALeisi Valla Rahvakultuuri ja Arenguselts Leisi VäRKSElo-Katre Liiv0 €BBMaausuliste Saarepealse KodaElo-Katre Liiv0 €BB
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Muu kunstiloome
20
| # | Company | Revenue |
|---|---|---|
| 1 | OÜ Sofikoh | 546 k € |
| 2 | Ateljee Tallinn OÜ | 425 k € |
| 3 | MTÜ Öövalgel | 358 k € |
| 4 | Money Tree OÜ | 347 k € |
| 5 | BT Style OÜ | 320 k € |
| 6 | Eesti Kunstiakadeemia Sihtasutus | 264 k € |
| 7 | Antennae Media OÜ | 240 k € |
| 8 | mittetulundusühing Meistrite Hoov | 228 k € |
| 9 | Kilo Ploome OÜ | 206 k € |
| 10 | Camera One OÜ | 187 k € |
| 11 | Pachel Kullassepp OÜ | 182 k € |
| 12 | Adaperotuk OÜ | 180 k € |
| 13 | HEADREAD mittetulundusühing | 171 k € |
| 14 | ZEPHERO OÜ | 170 k € |
| 15 | MTÜ Kultuurtaim | 168 k € |
| 16 | OÜ EPPMARIA | 159 k € |
| 17 | SkulptuuriGalerii OÜ | 146 k € |
| 18 | OSAÜHING RAUD MEEDIA | 144 k € |
| 19 | Kivi Kunst OÜ | 138 k € |
| 20 | Vein & Pintsel OÜ | 133 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
9
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 07.04.2021 | Entry | Amendment entry |
| 10.12.2020 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 10.12.2020 | Administrative order | Muutmiskanne ÄS § 525 lg 2 alusel |
| 14.02.2018 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 03.12.2012 | Negative entry order: deficiencies not remedied | Amendment entry |
| 11.10.2012 | Order to remedy deficiencies | Amendment entry |
| 15.05.2012 | Entry | First entry |