APW Varahaldus OÜ
- Registry code
- 12392465
- VAT number
- EE101953593
- Address
- Tartu maakond, Tartu linn, Tartu linn, Sõbra tn 58, 50106
- Registered
- 14.12.2012 · 13 yrs
- Activity
- Rental and operating of own or leased real estate 68201
- Additional activities
- Kogu muu mujal liigitamata kutse-, teadus- ja tehnikaalane tegevus, Retail sale via stalls and markets of food, beverages and tobacco products, Spetsialiseeritud jaemüügi vahendusteenus, Retail sale via stalls and markets of textiles, clothing and footwear
- Capital
- 2 500 €
- r•••@k•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue209 k €-16%2024 annual report
Profit-172 k €2024 annual report
Employees4Tax Board 2026 Q2
Average gross salary9 €estimate, Tax Board 2026 Q2
Labour taxes per quarter53 €Tax Board 2026 Q2
Cash33 601 €Cash 31.12.2024, annual report
Tax debt78 599 €unpaidTax Board 06.10.2026 · details below
Revenue 12 months479 k €+177%Tax Board, last 4 quarters
State taxes 12 months5 047 €Tax Board, last 4 quarters
Quick check
- Tax debt 78 599 €
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2024)
- VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingB → C
In tax debt11 days since 26.09.2026
Revenue 12 months▲ 177% vs a year earlier
Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Lembit Eespäev11 companies4 with tax debt | Personal ID ↗ | 28.05.2025 |
| Shareholders 1 | ||
| Lembit Eespäev | 100,0% 2 500 € | 22.05.2025 |
| Beneficial owners 1 | ||
| Lembit Eespäev11 companies4 with tax debtdirect holding | 01.07.2025 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue0,0%
Labour taxes / revenue0,1%
Revenue per employee per month3 657 €
Gross salary (estimate)9 €
Net salary (estimate)8 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 43 884 € | ▲ 26% | 53 € | 0 € | 4 |
| 2026 Q1 | 72 225 € | ▲ 129% | 4 804 € | 0 € | 2 |
| 2025 Q4 | 272 400 € | ▲ 643% | 4 840 € | 4 417 € | 2 |
| 2025 Q3 | 90 961 € | ▲ 30% | 1 828 € | 630 € | 2 |
| 2025 Q2 | 34 905 € | ▼ 26% | 2 338 € | 2 527 € | 2 |
| 2025 Q1 | 31 534 € | ▼ 45% | 4 029 € | 3 783 € | 2 |
| 2024 Q4 | 36 665 € | ▼ 59% | 5 926 € | 11 208 € | 2 |
| 2024 Q3 | 70 014 € | ▲ 34% | 3 783 € | 3 663 € | 1 |
| 2024 Q2 | 47 238 € | ▲ 5% | 3 018 € | 3 009 € | 1 |
| 2024 Q1 | 57 420 € | ▲ 30% | 3 485 € | 3 490 € | 1 |
| 2023 Q4 | 88 568 € | ▲ 45% | 3 213 € | 8 337 € | 1 |
| 2023 Q3 | 52 246 € | ▼ 42% | 1 760 € | 1 751 € | 1 |
Show full history (18 quarters)
| 2023 Q2 | 45 040 € | ▲ 16% | 1 386 € | 3 037 € | — |
| 2023 Q1 | 44 205 € | ▲ 258% | 1 591 € | 3 484 € | — |
| 2022 Q4 | 60 950 € | 1 741 € | 6 459 € | — | |
| 2022 Q3 | 90 442 € | 1 337 € | 5 246 € | 1 | |
| 2022 Q2 | 38 984 € | 1 946 € | 3 600 € | 1 | |
| 2022 Q1 | 12 340 € | 2 413 € | 0 € | 1 |
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
4 yr
| 2024 | 2023 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| Sales revenue | 209 k € | ▼ 16% | 247 k € | ▲ 24% | 200 k € | ▲ 253% | 56 573 € |
| Profit | -172 k € | ▼ 24% | -139 k € | ▼ 168% | -51 777 € | ▲ 80% | -258 k € |
| Profit margin | -82,2% | -56,0% | -25,9% | -456,5% | |||
| Retained earnings | -639 k € | ▼ 28% | -500 k € | ▼ 12% | -448 k € | ▼ 136% | -190 k € |
| Cash | 33 601 € | ▼ 20% | 41 796 € | ▲ 371% | 8 878 € | ▲ 389% | 1 816 € |
| Current assets | 1,0 m € | ▲ 6% | 967 k € | ▲ 45% | 668 k € | ▲ 14% | 587 k € |
| Fixed assets | 1,3 m € | 0% | 1,3 m € | ▼ 12% | 1,5 m € | ▲ 1% | 1,5 m € |
| Assets | 2,4 m € | ▲ 2% | 2,3 m € | ▲ 5% | 2,2 m € | ▲ 5% | 2,1 m € |
| Current liabilities | 1,8 m € | ▲ 15% | 1,5 m € | ▲ 42% | 1,1 m € | ▲ 12% | 958 k € |
| Long-term liabilities | 0 € | 0 € | ▼ 100% | 199 k € | ▲ 21% | 165 k € | |
| Total liabilities | 1,8 m € | ▲ 15% | 1,5 m € | ▲ 20% | 1,3 m € | ▲ 13% | 1,1 m € |
| Equity | 600 k € | ▼ 22% | 772 k € | ▼ 15% | 910 k € | ▼ 5% | 962 k € |
| Labour costs | -45 444 € | ▼ 117% | -20 980 € | ▼ 20% | -17 512 € | ▲ 14% | -20 290 € |
| Employees | 2 | ▲ 100% | 1 | 0% | 1 | ▼ 50% | 2 |
| Filed | 21.10.2025 | 01.10.2024 | 27.10.2023 | 17.07.2023 | |||
| Report | 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
2024
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Rental and operating of own or leased real estate main activity | 68201 | 155 157 € | 74% |
| Kogu muu mujal liigitamata kutse-, teadus- ja tehnikaalane tegevus | 74991 | 26 220 € | 13% |
| Retail sale via stalls and markets of food, beverages and tobacco products | 47811 | 25 000 € | 12% |
| Spetsialiseeritud jaemüügi vahendusteenus | 47921 | 2 223 € | 1% |
| Retail sale via stalls and markets of textiles, clothing and footwear | 47821 | 207 € | 0% |
2024 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
1 records
Tax debt 78 599 € · as of 06.10.2026
- Ajatatud
- none, the entire debt is unpaid
- Debt arose
- 20.10.2025 · oldest unpaid claim, 351 days
- Consecutively on the list
- since 26.09.2026 (11 days) · Firmo data starts 26.09.2026
Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtmax 78 599 €
Tax debt history over 5 years
| Start | End | Days | Largest debt | Status |
|---|---|---|---|---|
| 26.09.2026 | ongoing | 11 | 78 599 € | unpaid |
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
avalikke teateid pole
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
none
No transactions with state agencies, procurement contracts or grants found
RTK Saldo, Riigihangete register, RTK toetatud projektid
Holdings in other companies
7
| Company | Code | Holding | Since | Revenue |
|---|---|---|---|---|
| Restoran 365 OÜ | 16419882 | 100,0% | 01.09.2023 | 986 k € |
| OÜ Põlva Bussijaam | 11479715 | 100,0% | 02.09.2023 | 72 753 € |
| Wipestrex Kinnisvaraarendus OÜ | 12309984 | 100,0% | 25.07.2025 | 17 775 € |
| OÜ Agri Trade | 14412675 | 100,0% | 01.09.2023 | 233 € |
| BIOTEHNILISTE KULTUURIDE OÜ | 10630363 | 100,0% | 05.01.2026 | 0 € |
| Saugu KVS OÜ | 14004160 | 100,0% | 10.10.2023 | 0 € |
| OÜ Tarbus Kinnisvara | 10983707 | 20,0% | 25.07.2025 | 0 € |
Business Register
Companies linked via the board
10
Restoran 365 OÜLembit Eespäev986 k €CRaskeveok OÜLembit Eespäev84 158 €AOÜ Põlva BussijaamLembit Eespäev72 753 €COsaühing ReneformLembit Eespäev4 233 €AOÜ Agri TradeLembit Eespäev233 €Cosaühing KELMEDONLembit Eespäev0 €BBBIOTEHNILISTE KULTUURIDE OÜLembit Eespäev0 €BBBosaühing IDEX TRUSTLembit Eespäev0 €BBLSF Projekt OÜLembit Eespäev0 €BBLsf Technology OÜLembit Eespäev0 €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 |
|---|---|---|
| 28.05.2025 | Entry | Amendment entry |
| 26.05.2025 | Order to remedy deficiencies | Amendment entry |
| 22.05.2025 | Entry | Amendment entry |
| 03.10.2024 | Entry | Amendment entry |
| 15.08.2024 | Aruandetrahvimäärus | |
| 09.07.2024 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | |
| 10.10.2023 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | |
| 01.09.2023 | Entry | Amendment entry |
| 02.02.2018 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 17.01.2018 | Entry | Amendment entry |
| 23.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 27.08.2015 | Entry | Amendment entry |
| 27.07.2015 | Order to remedy deficiencies | Amendment entry |
| 25.11.2013 | Entry | Amendment entry |
| 14.12.2012 | Entry | First entry |