MakAivar OÜ

Active Registry code 16876728 OÜ Viljandi linn Registered 11 Dec 2023
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MakAivar OÜ is a OÜ based in Viljandi linn, registry code 16876728, status: active. Main activity: Management of buildings and rental houses (apartment associations, housing associations, building associations etc.). Its annual report for 2025 shows revenue of €16 627 and 0 employees.

Turnover
—
State taxes
97 €
Labour taxes
0 €
Employees
—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Real estate activities · EMTAK 68

  • Revenue · 2025 16 627 €
    industry median 13 620 € · companies in the industry: 30 471
  • Net profit margin · 2025 32.8 %
    industry median 5.9 % · companies in the industry: 25 043

Taxes and turnover

Q2 2025 – Q2 2026
State taxes, € Q2 2026: 97 € · −4.9% vs Q4 2025
0255075100125Q2 2025 Company: 102 €Q2·25Q4 2025 Company: 102 €Q4·25Q2 2026 Company: 97 €Q2·260255075100125Q2 2025 Company: 102 €Q2·25Q4 2025 Company: 102 €Q2 2026 Company: 97 €Q2·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2026 — 97 — —
Q4 2025 — 102 — —
Q2 2025 — 102 — —

Financials by year

2024 – 2025
Revenue, € 2025: 16 627 € · +71.1% vs 2024 · industry median 13 620 € · above 54% of the industry
05 00010 00015 00020 0002024 Company: 9 716 € Industry median: 12 853 €20242025 Company: 16 627 € Industry median: 13 620 €202505 00010 00015 00020 0002024 Company: 9 716 € Industry median: 12 853 €2025 Company: 16 627 € Industry median: 13 620 €2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 5 450 € · −12.1% vs 2024 · industry median 283 € · above 74% of the industry
02 0004 0006 0008 0002024 Company: 6 203 € Industry median: 256 €20242025 Company: 5 450 € Industry median: 283 €202502 0004 0006 0008 0002024 Company: 6 203 € Industry median: 256 €2025 Company: 5 450 € Industry median: 283 €2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 32.8 % · −31.1 pp vs the year before · industry median 5.9 % · above 71% of the industry
0204060802024 Company: 63.8 % Industry median: 5.9 %20242025 Company: 32.8 % Industry median: 5.9 %20250204060802024 Company: 63.8 % Industry median: 5.9 %2025 Company: 32.8 % Industry median: 5.9 %2025
  • Company
  • Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 21 858 € · −2.3% vs 2024
05 00010 00015 00020 00025 0002024 Company: 22 382 €20242025 Company: 21 858 €202505 00010 00015 00020 00025 0002024 Company: 22 382 €2025 Company: 21 858 €2025
Equity, € 2025: 12 653 € · +75.7% vs 2024
05 00010 00015 0002024 Company: 7 203 €20242025 Company: 12 653 €202505 00010 00015 0002024 Company: 7 203 €2025 Company: 12 653 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Real estate 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 16 627 5 450 0 21 858 12 653 0
2024 9 716 6 203 0 22 382 7 203 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
32.8 %
Net profit / revenue
Return on equity (ROE)
43.1 %
Net profit / equity
Return on assets (ROA)
24.9 %
Net profit / assets
Equity ratio
57.9 %
Equity / assets
Debt ratio
42.1 %
Liabilities / assets
Current ratio
0.64
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 17 Jun 2026 Company’s own e-Äriregister
2024 11 Dec 2023 – 31 Dec 2024 30 Jun 2025 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

  • Aivar Oras
    Direct ownership · since 11 Dec 2023

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 68321Management of buildings and rental houses (apartment associations, housing associations, building associations etc.) Main

Rulings 1

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50243394
11 Dec 2023
 First entry In force
11 Dec 2023
 PDF

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