OÜ Maktiva

Active Registry code 16240924 OÜ Tallinn Registered 28 May 2021
Compare

OÜ Maktiva is a OÜ based in Tallinn, registry code 16240924, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €11 850 and 1 employees.

Turnover
—
State taxes
0 €
Labour taxes
51 €
↑ 6.3% 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

  • Labour taxes per employee 51 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 11 850 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -2.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 51 € · +6.3% vs Q2 2026 · industry median 1 122 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: 22 € Industry median: 957 €Q4·23Q1 2024 Company: 22 € Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: 11 € Industry median: 1 085 €Q2 2025 Company: 42 € Industry median: 1 115 €Q2·25Q3 2025 Company: 47 € Industry median: 1 126 €Q4 2025 Company: 48 € Industry median: 1 123 €Q4·25Q1 2026 Company: 48 € Industry median: 1 088 €Q2 2026 Company: 48 € Industry median: 1 096 €Q2·26Q3 2026 Company: 51 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: 11 € Industry median: 1 085 €Q1·25Q2 2025 Company: 42 € Industry median: 1 115 €Q3 2025 Company: 47 € Industry median: 1 126 €Q3·25Q4 2025 Company: 48 € Industry median: 1 123 €Q1 2026 Company: 48 € Industry median: 1 088 €Q1·26Q2 2026 Company: 48 € Industry median: 1 096 €Q3 2026 Company: 51 € 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: 1Q4·24Q1 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: 1Q1 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: 0 €
0.00.00.00.00.00.0Q4 2023 Company: 0 €Q4·23Q1 2024 Company: 0 €Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 0 €Q4 2025 Company: 0 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 0 €Q3·260.00.00.00.00.00.0Q4 2024 Company: —Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 0 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — 51 1
Q2 2026 — — 48 1
Q1 2026 — — 48 1
Q4 2025 — — 48 1
Q3 2025 — — 47 1
Q2 2025 — — 42 1
Q1 2025 — — 11 1
Q4 2024 — — — 1
Q3 2024 — — — 1
Q2 2024 — — — 1
Q1 2024 — — 22 1
Q4 2023 — — 22 1
Q3 2023 — — 22 1
Q2 2023 — — 22 1
Q1 2023 — — 22 1
Q4 2022 — — 22 1
Q3 2022 — — 22 1
Q2 2022 — — 29 1
Q1 2022 — — — 1
Labour taxes per employee per month
17 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € 2025: 11 850 € · +203.8% vs 2024 · industry median 12 784 € · above 48% of the industry
05 00010 00015 0002021 Company: 360 € Industry median: 10 862 €20212022 Company: 3 400 € Industry median: 11 500 €20222023 Company: 2 260 € Industry median: 12 140 €20232024 Company: 3 900 € Industry median: 12 266 €20242025 Company: 11 850 € Industry median: 12 784 €202505 00010 00015 0002021 Company: 360 € Industry median: 10 862 €20212022 Company: 3 400 € Industry median: 11 500 €2023 Company: 2 260 € Industry median: 12 140 €20232024 Company: 3 900 € Industry median: 12 266 €2025 Company: 11 850 € 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: -347 € · +32.6% vs 2024 · industry median 1 062 € · above 19% of the industry
-2 00002 0004 0006 0002021 Company: 5 073 € Industry median: 1 164 €20212022 Company: -1 935 € Industry median: 1 042 €20222023 Company: -1 889 € Industry median: 1 210 €20232024 Company: -515 € Industry median: 987 €20242025 Company: -347 € Industry median: 1 062 €2025-2 00002 0004 0006 0002021 Company: 5 073 € Industry median: 1 164 €20212022 Company: -1 935 € Industry median: 1 042 €2023 Company: -1 889 € Industry median: 1 210 €20232024 Company: -515 € Industry median: 987 €2025 Company: -347 € 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: -2.9 % · +10.3 pp vs the year before · industry median 14.8 % · above 18% of the industry
-100-75-50-250252021 Company: — Industry median: 17.9 %20212022 Company: -56.9 % Industry median: 16.2 %20222023 Company: -83.6 % Industry median: 16.9 %20232024 Company: -13.2 % Industry median: 15.0 %20242025 Company: -2.9 % Industry median: 14.8 %2025-100-75-50-250252021 Company: — Industry median: 17.9 %20212022 Company: -56.9 % Industry median: 16.2 %2023 Company: -83.6 % Industry median: 16.9 %20232024 Company: -13.2 % Industry median: 15.0 %2025 Company: -2.9 % 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: 3 833 € · −30.1% vs 2024
02 0004 0006 0008 0002021 Company: 7 573 €20212022 Company: 3 138 €20222023 Company: 5 000 €20232024 Company: 5 485 €20242025 Company: 3 833 €202502 0004 0006 0008 0002021 Company: 7 573 €20212022 Company: 3 138 €2023 Company: 5 000 €20232024 Company: 5 485 €2025 Company: 3 833 €2025
Equity, € 2025: -862 € · −67.4% vs 2024
-2 00002 0004 0006 0008 0002021 Company: 7 573 €20212022 Company: 3 138 €20222023 Company: 0 €20232024 Company: -515 €20242025 Company: -862 €2025-2 00002 0004 0006 0008 0002021 Company: 7 573 €20212022 Company: 3 138 €2023 Company: 0 €20232024 Company: -515 €2025 Company: -862 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 11 850 -347 7 550 3 833 -862 1
2024 3 900 -515 907 5 485 -515 1
2023 2 260 -1 889 3 686 5 000 0 1
2022 3 400 -1 935 3 024 3 138 3 138 1
2021 360 5 073 0 7 573 7 573 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
-2.9 %
Net profit / revenue
Return on assets (ROA)
-9.1 %
Net profit / assets
Equity ratio
-22.5 %
Equity / assets
Debt ratio
122.5 %
Liabilities / assets
Current ratio
0.56
Current assets / current liabilities
Revenue per employee
11 850 €
Revenue / average full-time employees
Labour cost per employee per month
629 €
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 13 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 27 Jun 2023 Company’s own e-Äriregister
2021 28 May 2021 – 31 Dec 2021 27 Jul 2022 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

  • Mare Tammeleht
    Member of a senior management body (management or supervisory board) · since 28 May 2021

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 50175140 / 4
6 Jun 2024
Amendment entry In force
6 Jun 2024
PDF
Ä 50175140 / M1
30 May 2024
Ruling to eliminate deficiencies 15 Jun 2024 Deficiencies eliminated
31 May 2024
PDF
Ä 50175140 / 3
3 Sep 2023
Amendment entry In force
3 Sep 2023
PDF
Ä 50175140 / 2
4 Jun 2021
Amendment entry In force
4 Jun 2021
PDF
Ä 50175140
28 May 2021
First entry In force
28 May 2021
PDF

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