Osaühing Kirivane

Active Registry code 10978244 OÜ Alliku küla Registered 17 Oct 2003
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Osaühing Kirivane is a OÜ based in Alliku küla, registry code 10978244, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 092 with 1 employees.

Turnover
1 092 €
↑ 18.7% vs Q2 2026
State taxes
191 €
↑ 11.0% vs Q2 2026
Labour taxes
105 €
↑ 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 Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 1 092 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 105 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 3 503 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 0.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 092 € · +18.7% vs Q2 2026 · industry median 9 740 € · above 11% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 880 € Industry median: 8 379 €Q4·23Q1 2024 Company: 803 € Industry median: 8 662 €Q2 2024 Company: 890 € Industry median: 9 055 €Q2·24Q3 2024 Company: 805 € Industry median: 9 026 €Q4 2024 Company: 705 € Industry median: 8 663 €Q4·24Q1 2025 Company: 803 € Industry median: 8 739 €Q2 2025 Company: 1 007 € Industry median: 8 935 €Q2·25Q3 2025 Company: 1 095 € Industry median: 9 025 €Q4 2025 Company: 878 € Industry median: 8 820 €Q4·25Q1 2026 Company: 1 258 € Industry median: 9 182 €Q2 2026 Company: 920 € Industry median: 9 921 €Q2·26Q3 2026 Company: 1 092 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 705 € Industry median: 8 663 €Q1 2025 Company: 803 € Industry median: 8 739 €Q1·25Q2 2025 Company: 1 007 € Industry median: 8 935 €Q3 2025 Company: 1 095 € Industry median: 9 025 €Q3·25Q4 2025 Company: 878 € Industry median: 8 820 €Q1 2026 Company: 1 258 € Industry median: 9 182 €Q1·26Q2 2026 Company: 920 € Industry median: 9 921 €Q3 2026 Company: 1 092 € Industry median: 9 740 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 105 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 5% of the industry
02505007501 0001 250Q4 2023 Company: 401 € Industry median: 957 €Q4·23Q1 2024 Company: 102 € Industry median: 991 €Q2 2024 Company: 102 € Industry median: 1 012 €Q2·24Q3 2024 Company: 102 € Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: 69 € Industry median: 1 085 €Q2 2025 Company: 105 € Industry median: 1 115 €Q2·25Q3 2025 Company: 105 € Industry median: 1 126 €Q4 2025 Company: 105 € Industry median: 1 123 €Q4·25Q1 2026 Company: 105 € Industry median: 1 088 €Q2 2026 Company: 105 € Industry median: 1 096 €Q2·26Q3 2026 Company: 105 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: 69 € Industry median: 1 085 €Q1·25Q2 2025 Company: 105 € Industry median: 1 115 €Q3 2025 Company: 105 € Industry median: 1 126 €Q3·25Q4 2025 Company: 105 € Industry median: 1 123 €Q1 2026 Company: 105 € Industry median: 1 088 €Q1·26Q2 2026 Company: 105 € Industry median: 1 096 €Q3 2026 Company: 105 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting 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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: —Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 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: 191 € · +11.0% vs Q2 2026
0200400600800Q4 2023 Company: 798 €Q4·23Q1 2024 Company: 162 €Q2 2024 Company: 154 €Q2·24Q3 2024 Company: 163 €Q4 2024 Company: 190 €Q4·24Q1 2025 Company: 202 €Q2 2025 Company: 228 €Q2·25Q3 2025 Company: 249 €Q4 2025 Company: 184 €Q4·25Q1 2026 Company: 313 €Q2 2026 Company: 172 €Q2·26Q3 2026 Company: 191 €Q3·260100200300400Q4 2024 Company: 190 €Q1 2025 Company: 202 €Q1·25Q2 2025 Company: 228 €Q3 2025 Company: 249 €Q3·25Q4 2025 Company: 184 €Q1 2026 Company: 313 €Q1·26Q2 2026 Company: 172 €Q3 2026 Company: 191 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 092 191 105 1
Q2 2026 920 172 105 1
Q1 2026 1 258 313 105 1
Q4 2025 878 184 105 1
Q3 2025 1 095 249 105 1
Q2 2025 1 007 228 105 1
Q1 2025 803 202 69 1
Q4 2024 705 190 102 —
Q3 2024 805 163 102 1
Q2 2024 890 154 102 1
Q1 2024 803 162 102 1
Q4 2023 880 798 401 1
Q3 2023 2 168 434 340 1
Q2 2023 4 185 2 193 1 288 1
Q1 2023 5 295 1 837 1 027 1
Q4 2022 5 435 4 720 1 411 1
Q3 2022 6 879 2 847 1 704 1
Q2 2022 5 325 3 467 1 443 1
Q1 2022 4 700 1 732 1 060 1
Labour taxes per employee per month
35 €
Turnover per employee in the quarter
1 092 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 3 503 € · +9.4% vs 2024 · industry median 12 784 € · above 29% of the industry
010 00020 00030 00040 00050 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 34 972 € Industry median: 10 920 €20192020 Company: 18 518 € Industry median: 10 651 €20202021 Company: 42 616 € Industry median: 10 862 €20212022 Company: 22 638 € Industry median: 11 500 €20222023 Company: 10 923 € Industry median: 12 140 €20232024 Company: 3 203 € Industry median: 12 266 €20242025 Company: 3 503 € Industry median: 12 784 €2025010 00020 00030 00040 00050 0002018 Company: — Industry median: —2019 Company: 34 972 € Industry median: 10 920 €20192020 Company: 18 518 € Industry median: 10 651 €2021 Company: 42 616 € Industry median: 10 862 €20212022 Company: 22 638 € Industry median: 11 500 €2023 Company: 10 923 € Industry median: 12 140 €20232024 Company: 3 203 € Industry median: 12 266 €2025 Company: 3 503 € Industry median: 12 784 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 24 € · +121.6% vs 2024 · industry median 1 062 € · above 31% of the industry
-5 00005 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12 963 € Industry median: 1 072 €20192020 Company: 2 397 € Industry median: 1 156 €20202021 Company: 16 360 € Industry median: 1 164 €20212022 Company: -383 € Industry median: 1 042 €20222023 Company: 582 € Industry median: 1 210 €20232024 Company: -111 € Industry median: 987 €20242025 Company: 24 € Industry median: 1 062 €2025-5 00005 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 12 963 € Industry median: 1 072 €20192020 Company: 2 397 € Industry median: 1 156 €2021 Company: 16 360 € Industry median: 1 164 €20212022 Company: -383 € Industry median: 1 042 €2023 Company: 582 € Industry median: 1 210 €20232024 Company: -111 € Industry median: 987 €2025 Company: 24 € Industry median: 1 062 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.7 % · +4.2 pp vs the year before · industry median 14.8 % · above 25% of the industry
-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 37.1 % Industry median: 15.7 %20192020 Company: 12.9 % Industry median: 17.8 %20202021 Company: 38.4 % Industry median: 17.9 %20212022 Company: -1.7 % Industry median: 16.2 %20222023 Company: 5.3 % Industry median: 16.9 %20232024 Company: -3.5 % Industry median: 15.0 %20242025 Company: 0.7 % Industry median: 14.8 %2025-100102030402018 Company: — Industry median: —2019 Company: 37.1 % Industry median: 15.7 %20192020 Company: 12.9 % Industry median: 17.8 %2021 Company: 38.4 % Industry median: 17.9 %20212022 Company: -1.7 % Industry median: 16.2 %2023 Company: 5.3 % Industry median: 16.9 %20232024 Company: -3.5 % Industry median: 15.0 %2025 Company: 0.7 % Industry median: 14.8 %2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 6 976 € · +1.4% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 20 024 €20192020 Company: 16 676 €20202021 Company: 30 329 €20212022 Company: 12 725 €20222023 Company: 7 047 €20232024 Company: 6 880 €20242025 Company: 6 976 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 20 024 €20192020 Company: 16 676 €2021 Company: 30 329 €20212022 Company: 12 725 €2023 Company: 7 047 €20232024 Company: 6 880 €2025 Company: 6 976 €2025
Equity, € 2025: 6 846 € · +0.4% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 17 977 €20192020 Company: 8 374 €20202021 Company: 20 733 €20212022 Company: 8 350 €20222023 Company: 6 933 €20232024 Company: 6 822 €20242025 Company: 6 846 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 17 977 €20192020 Company: 8 374 €2021 Company: 20 733 €20212022 Company: 8 350 €2023 Company: 6 933 €20232024 Company: 6 822 €2025 Company: 6 846 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Legal and accounting 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 3 503 24 963 6 976 6 846 0
2024 3 203 -111 883 6 880 6 822 0
2023 10 923 582 6 128 7 047 6 933 1
2022 22 638 -383 15 027 12 725 8 350 1
2021 42 616 16 360 11 750 30 329 20 733 1
2020 18 518 2 397 10 843 16 676 8 374 1
2019 34 972 12 963 15 253 20 024 17 977 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0

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)
0.4 %
Net profit / equity
Return on assets (ROA)
0.3 %
Net profit / assets
Equity ratio
98.1 %
Equity / assets
Debt ratio
1.9 %
Liabilities / assets
Current ratio
52.81
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 22 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 1 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Apr 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 12 May 2020 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

  • Madis Lukk
    Direct ownership · since 18 Oct 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 12

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10075185 / 9
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 10075185 / 8
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10075185 / 7
8 Nov 2017
 Amendment entry In force
8 Nov 2017
 PDF
Ä 10075185 / 6
2 May 2014
 Amendment entry In force
2 May 2014
 PDF
Ä 10075185 / 5
13 Dec 2011
 Amendment entry In force
13 Dec 2011
 PDF
Ä 10075185 / 4
26 Mar 2010
 Amendment entry In force
26 Mar 2010
 PDF
Ä 75185 / 3
3 Dec 2008
 Deletion of activities from the registry card In force
5 Dec 2008
 PDF
Ä 75185 / M3
1 Oct 2007
 Fine for not filing the report In force
6 Nov 2007
 PDF
Ä 75185 / M2
27 Sep 2006
 Fine for not filing the report 10 Nov 2006 Deficiencies eliminated
20 Oct 2006
 PDF
Ä 75185 / 2
18 Jan 2006
 Amendment entry In force
18 Jan 2006
 PDF
Ä 75185 / M1
28 Oct 2005
 Ruling to eliminate deficiencies (to be served) 28 Dec 2005 In force PDF
Ä 75185
17 Oct 2003
 First entry In force PDF

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