Kivimaster OÜ is a OÜ based in Aseri alevik, registry code 14757155, status: active. Main activity: Masonry and bricklaying activities. According to EMTA, turnover for Q3 2026 was €3 620 with 2 employees.
Turnover
3 620 €
↑ 262.0%vs Q2 2026
State taxes
1 120 €
↑ 397.8%vs Q2 2026
Labour taxes
425 €
↑ 534.3%vs Q2 2026
Employees
2
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 20263 620 €
above 12% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee213 €
above 2% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202512 242 €
above 31% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025-92.0 %
above 2% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 620 € · +262.0% vs Q2 2026 · industry median 23 017 € · above 12% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 213 € · +217.2% vs Q2 2026 · industry median 1 236 € · above 2% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +100.0% vs Q2 2026State taxes, € Q3 2026: 1 120 € · +397.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
3 620
1 120
425
2
Q2 2026
1 000
225
67
1
Q1 2026
5 466
1 481
406
—
Q4 2025
6 350
2 725
1 491
1
Q3 2025
2 342
2 384
1 660
2
Q2 2025
2 000
481
524
1
Q1 2025
3 930
1 689
1 043
1
Q4 2024
13 810
2 978
174
—
Q3 2024
—
1 406
1 486
—
Q2 2024
—
223
223
—
Q1 2024
—
3 014
1 576
—
Q4 2023
8 000
2 513
2 776
3
Q3 2023
20 084
6 989
3 458
4
Q2 2023
11 640
5 530
2 965
6
Q1 2023
—
198
198
—
Q4 2022
1 976
51
156
—
Q3 2022
8 464
2 746
1 967
4
Q2 2022
3 400
1 076
620
5
Q1 2022
20 593
11 296
4 577
2
Labour taxes per employee per month
71 €
Turnover per employee in the quarter
1 810 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 12 242 € · −31.0% vs 2024 · industry median 37 328 € · above 31% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -11 257 € · −245.5% vs 2024 · industry median 561 € · above 8% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -92.0 % · −135.6 pp vs the year before · industry median 3.9 % · above 2% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 7 407 € · −60.1% vs 2024Equity, € 2025: 2 061 € · −84.5% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 55% of the industry
Company
Industry median
Industry: Specialised construction 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
12 242
-11 257
16 327
7 407
2 061
2
2024
17 740
7 738
5 030
18 546
13 318
2
2023
39 724
5 392
29 076
14 178
5 580
2
2022
14 040
-9 830
28 526
7 379
188
3
2021
63 643
6 277
45 286
24 232
10 618
2
2020
62 726
3 741
44 747
8 433
4 341
2
2019
0
0
0
—
—
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
-92.0 %
Net profit / revenue
Return on equity (ROE)
-546.2 %
Net profit / equity
Return on assets (ROA)
-152.0 %
Net profit / assets
Equity ratio
27.8 %
Equity / assets
Debt ratio
72.2 %
Liabilities / assets
Current ratio
1.39
Current assets / current liabilities
Revenue per employee
6 121 €
Revenue / average full-time employees
Labour cost per employee per month
680 €
Labour costs / employees / 12 months (incl. employer taxes)
