Osaühing Heiman Point

Active Registry code 10270031 OÜ Tartu linn Registered 15 Sep 1997
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Osaühing Heiman Point is a OÜ based in Tartu linn, registry code 10270031, status: active. Main activity: Repair and maintenance of motor vehicles. According to EMTA, turnover for Q3 2026 was €19 481 with 1 employees.

Turnover
19 481 €
↑ 31.3% vs Q2 2026
State taxes
1 095 €
Labour taxes
1 164 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles · EMTAK 95

  • Turnover · Q3 2026 19 481 €
    industry median 16 222 € · companies in the industry: 2 418
  • Labour taxes per employee 1 164 €
    industry median 1 157 € · companies in the industry: 1 989
  • Revenue · 2025 90 937 €
    industry median 31 021 € · companies in the industry: 3 445
  • Net profit margin · 2025 6.0 %
    industry median 1.2 % · companies in the industry: 3 095

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 481 € · +31.3% vs Q2 2026 · industry median 16 222 € · above 56% of the industry
010 00020 00030 00040 000Q4 2023 Company: 19 799 € Industry median: 18 662 €Q4·23Q1 2024 Company: 18 416 € Industry median: 15 408 €Q2 2024 Company: 28 192 € Industry median: 18 111 €Q2·24Q3 2024 Company: 22 151 € Industry median: 16 730 €Q4 2024 Company: 26 215 € Industry median: 17 805 €Q4·24Q1 2025 Company: 16 140 € Industry median: 15 146 €Q2 2025 Company: 16 701 € Industry median: 17 157 €Q2·25Q3 2025 Company: 30 497 € Industry median: 15 724 €Q4 2025 Company: 19 307 € Industry median: 17 609 €Q4·25Q1 2026 Company: 11 111 € Industry median: 14 571 €Q2 2026 Company: 14 841 € Industry median: 17 461 €Q2·26Q3 2026 Company: 19 481 € Industry median: 16 222 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 26 215 € Industry median: 17 805 €Q1 2025 Company: 16 140 € Industry median: 15 146 €Q1·25Q2 2025 Company: 16 701 € Industry median: 17 157 €Q3 2025 Company: 30 497 € Industry median: 15 724 €Q3·25Q4 2025 Company: 19 307 € Industry median: 17 609 €Q1 2026 Company: 11 111 € Industry median: 14 571 €Q1·26Q2 2026 Company: 14 841 € Industry median: 17 461 €Q3 2026 Company: 19 481 € Industry median: 16 222 €Q3·26
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 164 € · +0.0% vs Q2 2026 · industry median 1 157 € · above 51% of the industry
05001 0001 5002 000Q4 2023 Company: 466 € Industry median: 883 €Q4·23Q1 2024 Company: 477 € Industry median: 915 €Q2 2024 Company: 540 € Industry median: 1 002 €Q2·24Q3 2024 Company: 520 € Industry median: 1 002 €Q4 2024 Company: 843 € Industry median: 1 002 €Q4·24Q1 2025 Company: 1 854 € Industry median: 1 047 €Q2 2025 Company: 987 € Industry median: 1 106 €Q2·25Q3 2025 Company: 987 € Industry median: 1 126 €Q4 2025 Company: 987 € Industry median: 1 109 €Q4·25Q1 2026 Company: 952 € Industry median: 1 088 €Q2 2026 Company: 1 164 € Industry median: 1 110 €Q2·26Q3 2026 Company: 1 164 € Industry median: 1 157 €Q3·2605001 0001 5002 000Q4 2024 Company: 843 € Industry median: 1 002 €Q1 2025 Company: 1 854 € Industry median: 1 047 €Q1·25Q2 2025 Company: 987 € Industry median: 1 106 €Q3 2025 Company: 987 € Industry median: 1 126 €Q3·25Q4 2025 Company: 987 € Industry median: 1 109 €Q1 2026 Company: 952 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 164 € Industry median: 1 110 €Q3 2026 Company: 1 164 € Industry median: 1 157 €Q3·26
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 095 €
01 0002 0003 0004 0005 000Q4 2023 Company: 1 740 €Q4·23Q1 2024 Company: 2 244 €Q2 2024 Company: 4 006 €Q2·24Q3 2024 Company: 1 676 €Q4 2024 Company: 3 414 €Q4·24Q1 2025 Company: 2 693 €Q2 2025 Company: 1 401 €Q2·25Q3 2025 Company: 2 608 €Q4 2025 Company: 2 124 €Q4·25Q1 2026 Company: 1 292 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 1 095 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 3 414 €Q1 2025 Company: 2 693 €Q1·25Q2 2025 Company: 1 401 €Q3 2025 Company: 2 608 €Q3·25Q4 2025 Company: 2 124 €Q1 2026 Company: 1 292 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 1 095 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 19 481 1 095 1 164 1
Q2 2026 14 841 — 1 164 1
Q1 2026 11 111 1 292 952 1
Q4 2025 19 307 2 124 987 1
Q3 2025 30 497 2 608 987 1
Q2 2025 16 701 1 401 987 1
Q1 2025 16 140 2 693 1 854 1
Q4 2024 26 215 3 414 1 685 2
Q3 2024 22 151 1 676 1 040 2
Q2 2024 28 192 4 006 1 079 2
Q1 2024 18 416 2 244 954 2
Q4 2023 19 799 1 740 932 2
Q3 2023 21 943 1 773 245 2
Q2 2023 16 888 1 434 1 575 2
Q1 2023 27 168 4 159 1 443 2
Q4 2022 12 204 1 672 1 236 2
Q3 2022 25 884 3 206 1 081 1
Q2 2022 16 524 2 316 1 464 2
Q1 2022 17 834 1 986 704 2
Labour taxes per employee per month
388 €
Turnover per employee in the quarter
19 481 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 90 937 € · −19.6% vs 2024 · industry median 31 021 € · above 75% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 55 858 € Industry median: 31 418 €20192020 Company: 46 953 € Industry median: 28 226 €20202021 Company: 30 670 € Industry median: 30 889 €20212022 Company: 79 546 € Industry median: 33 187 €20222023 Company: 84 266 € Industry median: 32 644 €20232024 Company: 113 090 € Industry median: 32 944 €20242025 Company: 90 937 € Industry median: 31 021 €202502550751001252018 Company: — Industry median: —2019 Company: 55 858 € Industry median: 31 418 €20192020 Company: 46 953 € Industry median: 28 226 €2021 Company: 30 670 € Industry median: 30 889 €20212022 Company: 79 546 € Industry median: 33 187 €2023 Company: 84 266 € Industry median: 32 644 €20232024 Company: 113 090 € Industry median: 32 944 €2025 Company: 90 937 € Industry median: 31 021 €2025
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 5 440 € · −65.6% vs 2024 · industry median 188 € · above 81% of the industry
-500501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -13 927 € Industry median: 400 €20192020 Company: -34 299 € Industry median: 237 €20202021 Company: -38 570 € Industry median: 334 €20212022 Company: 110 421 € Industry median: 411 €20222023 Company: -5 085 € Industry median: 453 €20232024 Company: 15 835 € Industry median: 285 €20242025 Company: 5 440 € Industry median: 188 €2025-500501001502018 Company: — Industry median: —2019 Company: -13 927 € Industry median: 400 €20192020 Company: -34 299 € Industry median: 237 €2021 Company: -38 570 € Industry median: 334 €20212022 Company: 110 421 € Industry median: 411 €2023 Company: -5 085 € Industry median: 453 €20232024 Company: 15 835 € Industry median: 285 €2025 Company: 5 440 € Industry median: 188 €2025
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 6.0 % · −8.0 pp vs the year before · industry median 1.2 % · above 69% of the industry
-200-10001002002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -24.9 % Industry median: 1.9 %20192020 Company: -73.0 % Industry median: 1.5 %20202021 Company: -125.8 % Industry median: 2.0 %20212022 Company: 138.8 % Industry median: 1.8 %20222023 Company: -6.0 % Industry median: 2.1 %20232024 Company: 14.0 % Industry median: 1.4 %20242025 Company: 6.0 % Industry median: 1.2 %2025-200-10001002002018 Company: — Industry median: —2019 Company: -24.9 % Industry median: 1.9 %20192020 Company: -73.0 % Industry median: 1.5 %2021 Company: -125.8 % Industry median: 2.0 %20212022 Company: 138.8 % Industry median: 1.8 %2023 Company: -6.0 % Industry median: 2.1 %20232024 Company: 14.0 % Industry median: 1.4 %2025 Company: 6.0 % Industry median: 1.2 %2025
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 199 503 € · +2.8% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 55 457 €20192020 Company: 72 284 €20202021 Company: 68 658 €20212022 Company: 181 151 €20222023 Company: 175 621 €20232024 Company: 194 120 €20242025 Company: 199 503 €20250501001502002018 Company: —2019 Company: 55 457 €20192020 Company: 72 284 €2021 Company: 68 658 €20212022 Company: 181 151 €2023 Company: 175 621 €20232024 Company: 194 120 €2025 Company: 199 503 €2025
Equity, € 2025: 59 108 € · +10.1% vs 2024
-100 000-50 000050 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 366 €20192020 Company: -28 933 €20202021 Company: -67 503 €20212022 Company: 42 918 €20222023 Company: 37 833 €20232024 Company: 53 668 €20242025 Company: 59 108 €2025-100 000-50 000050 000100 0002018 Company: —2019 Company: 5 366 €20192020 Company: -28 933 €2021 Company: -67 503 €20212022 Company: 42 918 €2023 Company: 37 833 €20232024 Company: 53 668 €2025 Company: 59 108 €2025
Employees 2025: 1 · −50.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 22019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 22021 Company: 2 Industry median: 220212022 Company: 2 Industry median: 22023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles (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 90 937 5 440 13 307 199 503 59 108 1
2024 113 090 15 835 20 899 194 120 53 668 2
2023 84 266 -5 085 20 043 175 621 37 833 2
2022 79 546 110 421 16 705 181 151 42 918 2
2021 30 670 -38 570 11 281 68 658 -67 503 2
2020 46 953 -34 299 26 729 72 284 -28 933 2
2019 55 858 -13 927 20 394 55 457 5 366 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 1
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 1
2005 — — — — — 1
2004 — — — — — 1
2003 — — — — — 1
2002 — — — — — 2
2001 — — — — — 1

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
6.0 %
Net profit / revenue
Return on equity (ROE)
9.2 %
Net profit / equity
Return on assets (ROA)
2.7 %
Net profit / assets
Equity ratio
29.6 %
Equity / assets
Debt ratio
70.4 %
Liabilities / assets
Current ratio
0.17
Current assets / current liabilities
Revenue per employee
90 937 €
Revenue / average full-time employees
Labour cost per employee per month
1 109 €
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 20 Aug 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 10 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 28 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Jul 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jul 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 4 Jan 2021 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Heiki Kakko
    Member of a senior management body (management or supervisory board) · since 27 Sep 2018

Founders and other persons

Activities (EMTAK)

  • 95311Repair and maintenance of motor vehicles Main
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 20008068 / M6
18 Jul 2026
Warning of a fine: annual report not filed 17 Aug 2026 Deficiencies eliminated
21 Aug 2026
PDF
Ä 20008068 / M5
13 Jul 2025
Warning of a fine: annual report not filed 13 Aug 2025 Deficiencies eliminated
11 Aug 2025
PDF
Ä 20008068 / M4
6 Jul 2024
Warning of a fine: annual report not filed 5 Aug 2024 Deficiencies eliminated
6 Aug 2024
PDF
Ä 20008068 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20008068 / 8
22 Nov 2019
Amendment entry In force
22 Nov 2019
PDF
Ä 20008068 / 7
13 Feb 2018
Amendment entry In force
13 Feb 2018
PDF
Ä 20008068 / 6
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20008068 / 5
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20008068 / M3
11 Jul 2014
Warning of deletion from the register: annual report not filed 7 Jan 2015 Deficiencies eliminated
7 Jan 2015
PDF
Ä 20008068 / M2
16 Feb 2012
Warning of deletion from the register: annual report not filed 16 Aug 2012 Deficiencies eliminated
16 Aug 2012
PDF
Ä 8068 / 4
28 Dec 2008
Deletion of activities from the registry card In force
28 Dec 2008
PDF
Ä 8068 / M1
18 Sep 2006
Fine for not filing the report 3 Nov 2006 Deficiencies eliminated
3 Nov 2006
PDF
Ä 8068 / 3
15 Dec 2003
Amendment entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data