Osaühing MACULA

Active Registry code 10002715 OÜ Kiviõli linn Registered 22 Nov 1995

Osaühing MACULA is a OÜ based in Kiviõli linn, registry code 10002715, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €218 040 and 3 employees.

Turnover

—

State taxes

9 235 €

↓ 29.1% vs Q2 2026

Labour taxes

10 835 €

↓ 9.6% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Human health activities · EMTAK 86

Labour taxes per employee 5 418 €

above 92% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 218 040 €

above 78% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 7.3 %

above 48% of companies

industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 5 418 € · −9.6% vs Q2 2026 · industry median 2 177 € · above 92% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 235 € · −29.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	9 235	10 835	2
Q2 2026	—	13 031	11 988	2
Q1 2026	—	10 691	12 543	2
Q4 2025	—	14 148	13 179	3
Q3 2025	—	11 327	13 179	3
Q2 2025	—	14 148	13 179	3
Q1 2025	—	11 576	13 161	3
Q4 2024	—	13 295	11 897	3
Q3 2024	—	10 937	10 914	3
Q2 2024	—	12 007	11 095	3
Q1 2024	—	11 996	10 334	3
Q4 2023	—	11 782	10 103	3
Q3 2023	—	11 087	9 589	3
Q2 2023	—	11 089	10 111	3
Q1 2023	—	11 381	10 052	3
Q4 2022	—	9 835	8 372	3
Q3 2022	—	9 244	8 073	2
Q2 2022	—	9 244	8 073	2
Q1 2022	—	7 779	7 101	2

Labour taxes per employee per month

1 806 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 218 040 € · −4.9% vs 2024 · industry median 20 811 € · above 78% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 16 007 € · −67.6% vs 2024 · industry median 1 071 € · above 74% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 7.3 % · −14.2 pp vs the year before · industry median 8.3 % · above 48% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 73 238 € · −4.1% vs 2024

Equity, € 2025: 19 601 € · −63.0% vs 2024

Employees 2025: 3 · +50.0% vs 2024 · industry median 2 · above 55% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	218 040	16 007	119 203	73 238	19 601	3
2024	229 190	49 454	107 613	76 370	53 044	2
2023	209 796	38 024	98 493	53 951	41 590	2
2022	179 086	33 641	77 389	69 469	36 567	2
2021	169 114	39 017	62 099	67 064	41 925	2
2020	134 439	24 882	62 886	60 397	27 708	2
2019	155 250	29 174	61 703	44 790	32 425	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	2

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

7.3 %

Net profit / revenue

Return on equity (ROE)

81.7 %

Net profit / equity

Return on assets (ROA)

21.9 %

Net profit / assets

Equity ratio

26.8 %

Equity / assets

Debt ratio

73.2 %

Liabilities / assets

Current ratio

1.29

Current assets / current liabilities

Revenue per employee

72 680 €

Revenue / average full-time employees

Labour cost per employee per month

3 311 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	27 Feb 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	4 Feb 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	12 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	24 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	9 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 Feb 2020	Company’s own	e-Äriregister

Board

Junika Kolga
Board member (manager) · since 22 Nov 1995

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Junika Kolga
Natural person · 2 556 €

100%

Beneficial owners

Junika Kolga
Direct ownership · since 15 Oct 2018

Founders and other persons

Junika Kolga
Founder · 40 000 € · 22 Nov 1995

shared board members, owners or beneficial owners

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40000035 / 6 30 Apr 2026	Amendment entry		In force 30 Apr 2026	PDF
Ä 40000035 / M2 15 Apr 2026	Ruling to eliminate deficiencies	6 May 2026	Deficiencies eliminated 23 Apr 2026	PDF
Ä 40000035 / M1 7 Apr 2026	Ruling to eliminate deficiencies	1 May 2026	Deficiencies eliminated 23 Apr 2026	PDF
Ä 40000035 / 5 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 40000035 / 4 21 Feb 2018	Amendment entry		In force 21 Feb 2018	PDF
Ä 40000035 / 3 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 35 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 10 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing MACULA

Position in the industry Human health activities · EMTAK 86

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7