Makulatuur OÜ

Active Registry code 14886332 OÜ Muraste küla Registered 13 Jan 2020
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Makulatuur OÜ is a OÜ based in Muraste küla, registry code 14886332, status: active. Main activity: Stage performance of musicians. According to EMTA, turnover for Q3 2026 was €44 245 with employees.

Turnover
44 245 €
↑ 24.0% vs Q2 2026
State taxes
2 617 €
↓ 27.9% vs Q2 2026
Labour taxes
740 €
↑ 1.5% vs Q2 2026
Employees
—

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

Position in the industry Arts creation and performing arts activities · EMTAK 90

  • Turnover · Q3 2026 44 245 €
    industry median 11 164 € · companies in the industry: 1 365
  • Revenue · 2025 70 133 €
    industry median 3 365 € · companies in the industry: 5 777
  • Net profit margin · 2025 0.5 %
    industry median 6.2 % · companies in the industry: 4 416

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 44 245 € · +24.0% vs Q2 2026 · industry median 11 164 € · above 85% of the industry
010 00020 00030 00040 00050 000Q4 2023 Company: 13 770 € Industry median: 9 000 €Q4·23Q1 2024 Company: 13 993 € Industry median: 9 650 €Q2 2024 Company: 8 711 € Industry median: 8 357 €Q2·24Q3 2024 Company: 22 894 € Industry median: 10 795 €Q4 2024 Company: 17 513 € Industry median: 9 389 €Q4·24Q1 2025 Company: 7 833 € Industry median: 9 320 €Q2 2025 Company: 14 988 € Industry median: 8 080 €Q2·25Q3 2025 Company: 25 486 € Industry median: 10 850 €Q4 2025 Company: 14 776 € Industry median: 9 154 €Q4·25Q1 2026 Company: 21 487 € Industry median: 10 512 €Q2 2026 Company: 35 685 € Industry median: 9 107 €Q2·26Q3 2026 Company: 44 245 € Industry median: 11 164 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 17 513 € Industry median: 9 389 €Q1 2025 Company: 7 833 € Industry median: 9 320 €Q1·25Q2 2025 Company: 14 988 € Industry median: 8 080 €Q3 2025 Company: 25 486 € Industry median: 10 850 €Q3·25Q4 2025 Company: 14 776 € Industry median: 9 154 €Q1 2026 Company: 21 487 € Industry median: 10 512 €Q1·26Q2 2026 Company: 35 685 € Industry median: 9 107 €Q3 2026 Company: 44 245 € Industry median: 11 164 €Q3·26
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 2 617 € · −27.9% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 415 €Q4·23Q1 2024 Company: 733 €Q2 2024 Company: 479 €Q2·24Q3 2024 Company: 921 €Q4 2024 Company: 1 826 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 550 €Q2·25Q3 2025 Company: 452 €Q4 2025 Company: 1 464 €Q4·25Q1 2026 Company: 2 307 €Q2 2026 Company: 3 631 €Q2·26Q3 2026 Company: 2 617 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 1 826 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 550 €Q3 2025 Company: 452 €Q3·25Q4 2025 Company: 1 464 €Q1 2026 Company: 2 307 €Q1·26Q2 2026 Company: 3 631 €Q3 2026 Company: 2 617 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 44 245 2 617 740 —
Q2 2026 35 685 3 631 729 —
Q1 2026 21 487 2 307 346 —
Q4 2025 14 776 1 464 175 —
Q3 2025 25 486 452 103 —
Q2 2025 14 988 550 103 —
Q1 2025 7 833 — 134 —
Q4 2024 17 513 1 826 133 —
Q3 2024 22 894 921 265 —
Q2 2024 8 711 479 99 —
Q1 2024 13 993 733 99 —
Q4 2023 13 770 415 94 —
Q3 2023 30 310 3 463 99 —
Q2 2023 7 920 647 232 —
Q1 2023 10 413 551 133 —
Q4 2022 24 220 1 400 99 —
Q3 2022 24 923 2 185 984 —
Q2 2022 11 860 1 390 390 —
Q1 2022 6 430 900 464 —

Financials by year

2020 – 2025
Revenue, € 2025: 70 133 € · +14.9% vs 2024 · industry median 3 365 € · above 93% of the industry
020 00040 00060 00080 0002020 Company: 20 720 € Industry median: 2 338 €20202021 Company: 27 473 € Industry median: 2 332 €20212022 Company: 72 483 € Industry median: 2 950 €20222023 Company: 52 869 € Industry median: 3 587 €20232024 Company: 61 054 € Industry median: 3 534 €20242025 Company: 70 133 € Industry median: 3 365 €2025020 00040 00060 00080 0002020 Company: 20 720 € Industry median: 2 338 €2021 Company: 27 473 € Industry median: 2 332 €20212022 Company: 72 483 € Industry median: 2 950 €2023 Company: 52 869 € Industry median: 3 587 €20232024 Company: 61 054 € Industry median: 3 534 €2025 Company: 70 133 € Industry median: 3 365 €2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 385 € · +118.8% vs 2024 · industry median 139 € · above 56% of the industry
-2 500-2 000-1 500-1 000-50005002020 Company: 79 € Industry median: 87 €20202021 Company: 282 € Industry median: 260 €20212022 Company: -362 € Industry median: 227 €20222023 Company: 1 € Industry median: 226 €20232024 Company: -2 047 € Industry median: 204 €20242025 Company: 385 € Industry median: 139 €2025-2 500-2 000-1 500-1 000-50005002020 Company: 79 € Industry median: 87 €2021 Company: 282 € Industry median: 260 €20212022 Company: -362 € Industry median: 227 €2023 Company: 1 € Industry median: 226 €20232024 Company: -2 047 € Industry median: 204 €2025 Company: 385 € Industry median: 139 €2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.5 % · +3.9 pp vs the year before · industry median 6.2 % · above 37% of the industry
-50510152020 Company: 0.4 % Industry median: 7.0 %20202021 Company: 1.0 % Industry median: 11.8 %20212022 Company: -0.5 % Industry median: 9.2 %20222023 Company: 0.0 % Industry median: 8.3 %20232024 Company: -3.4 % Industry median: 6.9 %20242025 Company: 0.5 % Industry median: 6.2 %2025-50510152020 Company: 0.4 % Industry median: 7.0 %2021 Company: 1.0 % Industry median: 11.8 %20212022 Company: -0.5 % Industry median: 9.2 %2023 Company: 0.0 % Industry median: 8.3 %20232024 Company: -3.4 % Industry median: 6.9 %2025 Company: 0.5 % Industry median: 6.2 %2025
  • Company
  • Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 16 442 € · +564.6% vs 2024
05 00010 00015 00020 00025 0002020 Company: 2 774 €20202021 Company: 20 654 €20212022 Company: 21 726 €20222023 Company: 3 388 €20232024 Company: 2 474 €20242025 Company: 16 442 €202505 00010 00015 00020 00025 0002020 Company: 2 774 €2021 Company: 20 654 €20212022 Company: 21 726 €2023 Company: 3 388 €20232024 Company: 2 474 €2025 Company: 16 442 €2025
Equity, € 2025: 838 € · +84.6% vs 2024
01 0002 0003 0002020 Company: 2 579 €20202021 Company: 2 862 €20212022 Company: 2 500 €20222023 Company: 2 501 €20232024 Company: 454 €20242025 Company: 838 €202501 0002 0003 0002020 Company: 2 579 €2021 Company: 2 862 €20212022 Company: 2 500 €2023 Company: 2 501 €20232024 Company: 454 €2025 Company: 838 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02020 Company: 0 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Arts creation and performing arts 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 70 133 385 1 509 16 442 838 1
2024 61 054 -2 047 1 572 2 474 454 1
2023 52 869 1 1 330 3 388 2 501 2
2022 72 483 -362 5 218 21 726 2 500 1
2021 27 473 282 5 765 20 654 2 862 1
2020 20 720 79 2 568 2 774 2 579 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
0.5 %
Net profit / revenue
Return on equity (ROE)
45.9 %
Net profit / equity
Return on assets (ROA)
2.3 %
Net profit / assets
Equity ratio
5.1 %
Equity / assets
Debt ratio
94.9 %
Liabilities / assets
Current ratio
0.97
Current assets / current liabilities
Revenue per employee
70 133 €
Revenue / average full-time employees
Labour cost per employee per month
126 €
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 18 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 13 Jan 2020 – 31 Dec 2020 11 Mar 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

  • Hardi Volmer
    Member of a senior management body (management or supervisory board) · since 14 Mar 2025

Founders and other persons

  • Anu Volmer
    Founder · 2 500 € · 12 Jan 2020
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 90202Stage performance of musicians Main
Rulings
Number, date Title Deadline State Document
Ä 50137123 / 4
17 Mar 2025
Amendment entry In force
17 Mar 2025
PDF
Ä 50137123 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50137123 / 2
3 Aug 2023
Amendment entry In force
3 Aug 2023
PDF
Ä 50137123
13 Jan 2020
First entry In force
13 Jan 2020
PDF

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