osaühing MAKKLE INVEST
Active Registry code 10287907
OÜ Tartu linn Registered 30 Sep 1997
osaühing MAKKLE INVEST is a OÜ based in Tartu linn, registry code 10287907, status: active. Main activity: Rental and operating of own or leased real estate. According to EMTA, turnover for Q3 2026 was €78 298 with 3 employees.
Turnover
78 298 €
↓ 4.5% vs Q2 2026
State taxes
23 366 €
↑ 27.4% vs Q2 2026
Labour taxes
9 468 €
↑ 2.0% vs Q2 2026
Employees
3
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 78 298 €above 80% of companiesindustry median 15 030 € · companies in the industry: 7 443
- Labour taxes per employee 3 156 €above 92% of companiesindustry median 857 € · companies in the industry: 7 261
- Revenue · 2025 248 615 €above 93% of companiesindustry median 13 620 € · companies in the industry: 30 471
- Net profit margin · 2025 75.9 %above 87% of companiesindustry median 5.9 % · companies in the industry: 25 043
Taxes and turnover
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 78 298 | 23 366 | 9 468 | 3 |
| Q2 2026 | 81 987 | 18 335 | 9 286 | 3 |
| Q1 2026 | 82 200 | 28 682 | 8 945 | 3 |
| Q4 2025 | 60 640 | 20 874 | 7 495 | 3 |
| Q3 2025 | 55 841 | 17 697 | 7 653 | 3 |
| Q2 2025 | 56 322 | 16 421 | 7 495 | 3 |
| Q1 2025 | 64 197 | 19 504 | 7 276 | 3 |
| Q4 2024 | 55 471 | 17 914 | 6 837 | 3 |
| Q3 2024 | 53 231 | 14 760 | 7 586 | 3 |
| Q2 2024 | 103 055 | 34 687 | 8 741 | 3 |
| Q1 2024 | 23 327 | 9 354 | 6 643 | 3 |
| Q4 2023 | 33 459 | 12 551 | 6 254 | 3 |
| Q3 2023 | 60 815 | 16 107 | 6 337 | 3 |
| Q2 2023 | 65 713 | 18 127 | 8 471 | 3 |
| Q1 2023 | 72 458 | 18 347 | 8 385 | 4 |
| Q4 2022 | 66 439 | 16 512 | 8 142 | 4 |
| Q3 2022 | 63 423 | — | 5 938 | 4 |
| Q2 2022 | 18 193 | — | 6 427 | 4 |
| Q1 2022 | 28 484 | 10 412 | 7 513 | 4 |
Labour taxes per employee per month
1 052 €
Turnover per employee in the quarter
26 099 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 248 615 | 188 820 | 77 672 | 1 810 477 | 1 598 072 | 3 |
| 2024 | 228 310 | 172 412 | 73 329 | 1 639 995 | 1 551 606 | 2 |
| 2023 | 224 239 | 136 087 | 67 628 | 1 686 241 | 1 539 190 | 2 |
| 2022 | 171 062 | 31 720 | 73 101 | 1 716 873 | 1 473 210 | 2 |
| 2021 | 161 823 | 139 955 | 61 928 | 1 480 201 | 1 473 161 | 2 |
| 2020 | 164 631 | 43 837 | 66 170 | 1 480 305 | 1 464 877 | 2 |
| 2019 | 154 689 | 27 890 | 59 203 | 1 460 114 | 1 452 710 | 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 | — | — | — | — | — | 2 |
| 2004 | — | — | — | — | — | 2 |
| 2003 | — | — | — | — | — | 1 |
| 2002 | — | — | — | — | — | 2 |
| 2001 | — | — | — | — | — | 3 |
| 2000 | — | — | — | — | — | 3 |
| 1999 | — | — | — | — | — | 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
75.9 %
Net profit / revenue
Return on equity (ROE)
11.8 %
Net profit / equity
Return on assets (ROA)
10.4 %
Net profit / assets
Equity ratio
88.3 %
Equity / assets
Debt ratio
11.7 %
Liabilities / assets
Current ratio
0.27
Current assets / current liabilities
Revenue per employee
82 872 €
Revenue / average full-time employees
Labour cost per employee per month
2 158 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 28 Feb 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 18 Feb 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 7 Mar 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 31 Mar 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 17 Mar 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 9 Feb 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 1 Jun 2020 | Company’s own | e-Äriregister |
Board
- Kaido AvarmaaBoard member · since 25 Jan 2021
- Nasdaq CSD SEKeeper of the share register · since 31 May 2023
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Omanikukonto: MART AVARMAANatural person · 2 397 €
- Omanikukonto: JELENA AVARMAANatural person · 2 397 €
- Omanikukonto: KRISTEL AVARMAANatural person · 2 396 €
- Omanikukonto: Kaido AvarmaaNatural person · 2 396 €
Owner in
- 100%
- 50%
Beneficial owners
- Jelena AvarmaaDirect ownership · since 3 Jul 2025
- Kaido AvarmaaDirect ownership · since 8 May 2025
- Mart AvarmaaDirect ownership · since 14 Nov 2018
Founders and other persons
- Vilja KübarAudit firm · 2 Jul 1997
Related companies
Activities (EMTAK)
- 68201Rental and operating of own or leased real estate Main
- 68321Management of buildings and rental houses (apartment associations, housing associations, building associations etc.)
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20008641 / 16 21 Sep 2026 |
Amendment entry | In force 21 Sep 2026 |
||
| Ä 20008641 / 15 15 Jan 2026 |
Second (constitutive) merger entry | In force 15 Jan 2026 |
||
| Ä 20008641 / M2 14 Jan 2026 |
Ruling to eliminate deficiencies | 29 Jan 2026 | Deficiencies eliminated 15 Jan 2026 |
|
| Ä 20008641 / 14 8 Dec 2025 |
Entry refused | In force 29 Dec 2025 |
||
| Ä 20008641 / 13 24 Nov 2025 |
Amendment entry | In force 24 Nov 2025 |
||
| Ä 20008641 / 12 3 Nov 2025 |
Amendment entry | In force 3 Nov 2025 |
||
| Ä 20008641 / 11 31 May 2023 |
Amendment entry | In force 31 May 2023 |
||
| Ä 20008641 / M1 25 Jan 2021 |
Ruling to correct data outside an entry | 9 Feb 2021 | Deficiencies eliminated 26 Jan 2021 |
|
| Ä 20008641 / 10 25 Jan 2021 |
Amendment entry | In force 25 Jan 2021 |
||
| Ä 20008641 / 9 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20008641 / 8 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| Ä 20008641 / 7 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20008641 / 6 20 Mar 2012 |
Second (constitutive) merger entry | In force 20 Mar 2012 |
||
| Ä 20008641 / 5 11 Apr 2011 |
Second (constitutive) merger entry | In force 11 Apr 2011 |
||
| Ä 20008641 / 4 26 Nov 2010 |
Amendment entry | In force 26 Nov 2010 |
||
| Ä 8641 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 22 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data