osaühing Kiviliiv

Active Registry code 10270396 OÜ Vana-Vastseliina küla Registered 16 Sep 1997

osaühing Kiviliiv is a OÜ based in Vana-Vastseliina küla, registry code 10270396, status: active. Main activity: Rental and operating of own or leased real estate. According to EMTA, turnover for Q3 2026 was €24 303 with 1 employees.

Turnover

24 303 €

↓ 20.1% vs Q2 2026

State taxes

1 953 €

↓ 40.4% vs Q2 2026

Labour taxes

437 €

↓ 56.7% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Real estate activities · EMTAK 68

Turnover · Q3 2026 24 303 €

above 60% of companies

industry median 15 030 € · companies in the industry: 7 443
Labour taxes per employee 437 €

above 29% of companies

industry median 857 € · companies in the industry: 7 261
Revenue · 2025 216 004 €

above 92% of companies

industry median 13 620 € · companies in the industry: 30 471
Net profit margin · 2025 0.7 %

above 37% of companies

industry median 5.9 % · companies in the industry: 25 043

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 24 303 € · −20.1% vs Q2 2026 · industry median 15 030 € · above 60% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 437 € · −56.7% vs Q2 2026 · industry median 857 € · above 29% of the industry

Company
Industry median

Industry: Real estate activities (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

State taxes, € Q3 2026: 1 953 € · −40.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	24 303	1 953	437	1
Q2 2026	30 399	3 275	1 009	1
Q1 2026	4 275	1 927	1 675	1
Q4 2025	33 470	10 825	2 721	1
Q3 2025	21 738	2 977	2 165	1
Q2 2025	17 462	941	—	1
Q1 2025	12 888	1 208	343	1
Q4 2024	25 305	3 225	2 574	1
Q3 2024	38 437	5 804	2 567	1
Q2 2024	22 936	2 533	1 256	1
Q1 2024	17 341	1 632	961	1
Q4 2023	23 468	1 160	248	2
Q3 2023	23 952	2 942	621	2
Q2 2023	25 423	3 078	1 191	2
Q1 2023	41 906	8 838	1 231	3
Q4 2022	33 942	4 229	1 688	3
Q3 2022	33 262	3 377	1 688	3
Q2 2022	24 185	2 968	1 519	3
Q1 2022	5 572	1 683	1 490	3

Labour taxes per employee per month

146 €

Turnover per employee in the quarter

24 303 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 216 004 € · +104.5% vs 2024 · industry median 13 620 € · above 92% of the industry

Company
Industry median

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

Net profit, € 2025: 1 538 € · +111.8% vs 2024 · industry median 283 € · above 61% of the industry

Company
Industry median

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

Net profit margin, % 2025: 0.7 % · +13.1 pp vs the year before · industry median 5.9 % · above 37% of the industry

Company
Industry median

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

Assets, € thousand 2025: 277 184 € · −8.1% vs 2024

Equity, € thousand 2025: 265 873 € · +0.4% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Real estate 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	216 004	1 538	16 373	277 184	265 873	1
2024	105 614	-13 069	19 903	301 480	264 880	1
2023	86 880	1 822	9 632	304 009	277 949	2
2022	129 714	2 714	20 563	322 263	276 127	3
2021	101 811	545	30 353	342 118	273 413	3
2020	91 008	622	30 301	339 259	272 868	3
2019	133 058	227	29 474	340 762	272 245	3
2018	—	—	—	—	—	4
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	6
2008	—	—	—	—	—	6
2007	—	—	—	—	—	6
2006	—	—	—	—	—	6
2005	—	—	—	—	—	7
2004	—	—	—	—	—	10
2003	—	—	—	—	—	11
2002	—	—	—	—	—	11
2001	—	—	—	—	—	11
2000	—	—	—	—	—	11
1999	—	—	—	—	—	11
1998	—	—	—	—	—	11
1997	—	—	—	—	—	9

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

0.7 %

Net profit / revenue

Return on equity (ROE)

0.6 %

Net profit / equity

Return on assets (ROA)

0.6 %

Net profit / assets

Equity ratio

95.9 %

Equity / assets

Debt ratio

4.1 %

Liabilities / assets

Current ratio

10.98

Current assets / current liabilities

Revenue per employee

216 004 €

Revenue / average full-time employees

Labour cost per employee per month

1 364 €

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	25 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	26 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	6 Jul 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	250 000 EEK	Aktsiaselts Hansapank	30 Sep 1999 – in force

Board

Kalmer Kikkas
Board member · since 16 Sep 1997
Madis Einla
Board member · since 28 Mar 2000

Right of representation

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

Owners

Madis Einla
Natural person · 1 278 €

50%
Kalmer Kikkas
Natural person · 1 278 €

50%

Owner in

OÜ Piusa Ürgoru Turism
100%

Beneficial owners

Kalmer Kikkas
Direct ownership · since 29 Oct 2018
Madis Einla
Direct ownership · since 29 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

68201Rental and operating of own or leased real estate Main
0812Operation of gravel and sand pits and mining of clay and kaolin
46191Activities of agents involved in non-specialised wholesale
49411Freight transport by road

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20008155 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20008155 / 9 31 Aug 2023	Amendment under Code of Civil Procedure § 595¹ (1)	In force 31 Aug 2023	PDF
Ä 20008155 / 8 13 Feb 2018	Amendment entry	In force 13 Feb 2018	PDF
Ä 20008155 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20008155 / 6 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20008155 / 5 20 Dec 2013	Amendment entry	In force 20 Dec 2013	PDF
Ä 8155 / 4 18 Dec 2008	Deletion of activities from the registry card	In force 18 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

osaühing Kiviliiv

Position in the industry Real estate activities · EMTAK 68

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7