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Maakivist OÜ

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RegisteredViljandi County
Registry code
12488509
VAT number
EE101652344
Address
Viljandi maakond, Viljandi vald, Viiratsi alevik, Tehnika tn 4, 70101
Registered
12.06.2013 · 13 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Additional activities
Freight transport by road, Accounting, bookkeeping and auditing activities; tax consultancy
Capital
2 500 €
Email
h•••@m•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.maakivist.ee
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue2,4 m €-40%2025 annual report
Profit120 k €2025 annual report
Employees17Tax Board 2026 Q2
Average gross salary1 631 €estimate, Tax Board 2026 Q2
Labour taxes per quarter42 417 €Tax Board 2026 Q2
Cash16 369 €Cash 31.12.2025, annual report
Tax debt16 013 €kogu võlg ajatatudTax Board 05.10.2026 · details below
Revenue 12 months1,7 m €-52%Tax Board, last 4 quarters
State taxes 12 months382 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 16 013 €
Details ↓
Turnover by quarter · latest 477 tuh €
1,1 M1,1 M570 k679 k665 k311 k220 k477 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
62 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 16 013 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB since 26.09.2026
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 52% vs a year earlier
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Hardi-Sander Luik12 companies3 with tax debtPersonal ID ↗12.06.2013
Juhani Lumera4 companies2 with tax debtPersonal ID ↗26.06.2024
Shareholders 1
Hardi-Sander Luik100,0% 2 500 €02.09.2023
Beneficial owners 1
Hardi-Sander Luik12 companies3 with tax debtdirect holding31.01.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue20,5%
Labour taxes / revenue8,9%
Revenue per employee per month9 350 €
Gross salary (estimate)1 631 €
Net salary (estimate)1 380 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2476 827 €▼ 30%42 417 €97 761 €17
2026 Q1219 554 €▼ 61%59 303 €86 183 €16
2025 Q4310 775 €▼ 72%58 249 €65 148 €17
2025 Q3664 757 €▼ 41%115 096 €133 089 €19
2025 Q2678 844 €▼ 36%88 495 €82 450 €21
2025 Q1569 545 €▼ 34%81 444 €76 130 €23
2024 Q41 102 136 €▲ 87%63 690 €107 990 €25
2024 Q31 123 690 €▲ 60%92 376 €137 813 €25
2024 Q21 060 393 €▲ 121%77 759 €109 139 €26
2024 Q1869 364 €▲ 148%47 656 €134 785 €23
2023 Q4589 930 €▲ 29%57 022 €71 334 €24
2023 Q3701 410 €▲ 50%49 136 €72 622 €24
Show full history (18 quarters)
2023 Q2480 421 €▲ 49%36 617 €50 629 €20
2023 Q1350 774 €▲ 13%31 183 €30 059 €17
2022 Q4455 806 €31 277 €45 238 €17
2022 Q3467 999 €40 386 €72 693 €15
2022 Q2323 133 €37 190 €58 973 €16
2022 Q1310 939 €24 700 €53 810 €16

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue2,4 m €▼ 40%4,0 m €▲ 71%2,4 m €▲ 61%1,5 m €▲ 22%1,2 m €
Profit120 k €▲ into profit-132 k €▼ into loss1 410 €▼ 98%70 483 €▲ into profit-20 982 €
Profit margin4,9%-3,3%0,1%4,8%-1,7%
Retained earnings-1 027 €▼ into loss130 k €▲ 1%129 k €▲ 120%58 607 €▼ 27%79 840 €
Cash16 369 €▼ 34%24 741 €▼ 29%34 872 €▲ 29%26 963 €▲ 852%2 832 €
Current assets490 k €▲ 4%471 k €▲ 102%233 k €▲ 133%99 800 €▼ 60%250 k €
Fixed assets501 k €▼ 5%529 k €▼ 5%560 k €▲ 76%319 k €▲ 218%100 k €
Assets991 k €▼ 1%1000 k €▲ 26%792 k €▲ 89%419 k €▲ 20%350 k €
Current liabilities598 k €▼ 17%719 k €▲ 110%343 k €▲ 106%166 k €▼ 35%256 k €
Long-term liabilities271 k €▼ 3%280 k €▼ 12%316 k €▲ 162%121 k €▲ 267%32 845 €
Total liabilities869 k €▼ 13%998 k €▲ 51%659 k €▲ 130%287 k €▼ 1%289 k €
Equity122 k €▲ 71×1 723 €▼ 99%133 k €▲ 1%132 k €▲ 115%61 358 €
Labour costs-737 k €▲ 6%-788 k €▼ 60%-494 k €▼ 38%-357 k €▼ 16%-308 k €
Employees21▼ 9%23▲ 21%19▲ 19%16▲ 7%15
Filed30.06.202620.06.202530.06.202401.07.202323.01.2023
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Elamute ja mitteeluhoonete ehitus main activity410012 354 764 €98%
Freight transport by road4941130 682 €1%
Accounting, bookkeeping and auditing activities; tax consultancy692029 832 €0%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

1 records
Tax debt 16 013 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
16 013 € · kuni 01.01.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
21.07.2025 · oldest unpaid claim, 441 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 16 013 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1016 013 €unpaid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

avalikke teateid pole

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

831 tuh € makseid · 5 tenders

Transactions with state institutions

2026278 k €
2025160 k €
2024167 k €
2023226 k €

Largest payers

Tõrva Vallavalitsus224 099 €
Kohila Vallavalitsus171 585 €
Mulgi Vallavalitsus94 794 €
Viljandi Linnavalitsus93 587 €
Lääneranna Vallavalitsus77 133 €
All payments by month
MonthPayerTypeFieldAmount
09.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed624 €
08.2026Lääneranna VallavalitsusOperating costsMuseums67 999 €
08.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed640 €
07.2026Kohila VallavalitsusFixed assetsRecreation parks and bases13 017 €
07.2026Viljandi LinnavalitsusOperating costsGeneral economic development projects6 877 €
07.2026Viljandi LinnavalitsusFixed assetsGeneral economic development projects3 062 €
06.2026Tõrva VallavalitsusFixed assetsGeneral economic development projects67 817 €
06.2026Viljandi LinnavalitsusOperating costsGeneral economic development projects20 034 €
06.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed760 €
05.2026Mulgi VallavalitsusFixed assetsHeritage protection54 524 €
05.2026Tõrva VallavalitsusFixed assetsGeneral economic development projects22 063 €
05.2026Lääne-Harju VallavalitsusFixed assetsRecreation parks and bases7 016 €
05.2026Viljandi LinnavalitsusOperating costsGeneral economic development projects4 533 €
05.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed635 €
05.2026Tartu ÜlikoolOperating costsTertiary education248 €
04.2026Viljandi LinnavalitsusOperating costsGeneral economic development projects4 960 €
03.2026Eesti KunstiakadeemiaOperating costsTertiary education154 €
02.2026Viljandi LinnavalitsusOperating costsGeneral economic development projects2 401 €
01.2026Tartu ÜlikoolOperating costsTertiary education434 €
11.2025Viljandi LinnavalitsusOperating costsGeneral economic development projects2 250 €
10.2025Viljandi LinnavalitsusOperating costsGeneral economic development projects8 703 €
09.2025Kohila VallavalitsusFixed assetsRecreation parks and bases36 971 €
09.2025Tõrva VallavalitsusOperating costsGeneral economic development projects1 401 €
08.2025Kohila VallavalitsusFixed assetsRecreation parks and bases29 943 €
07.2025Kohila VallavalitsusFixed assetsRecreation parks and bases31 862 €
06.2025Tõrva VallavalitsusFixed assetsGeneral economic development projects18 849 €
05.2025Tõrva VallavalitsusFixed assetsGeneral economic development projects18 849 €
05.2025Viljandi VallavalitsusFixed assetsFolk culture1 464 €
04.2025Lääneranna VallavalitsusOperating costsMuseums9 134 €
01.2025Tartu ÜlikoolOperating costsTertiary education573 €
10.2024Kohila VallavalitsusFixed assetsOther leisure, culture, religion, incl. administration35 000 €
09.2024Viljandi VallavalitsusFixed assetsHeritage protection64 538 €
09.2024Tartu ÜlikoolOperating costsTertiary education183 €
08.2024Viljandi MuuseumOperating costsMuseums384 €
06.2024Tõrva VallavalitsusFixed assetsGeneral economic development projects37 500 €
06.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus200 €
05.2024Mulgi VallavalitsusFixed assetsHeritage protection28 389 €
05.2024Eesti KunstiakadeemiaOperating costsTertiary education139 €
03.2024Riigi Kinnisvara ASOperating costsOther general services593 €
02.2024Tartu ÜlikoolOperating costsTertiary education427 €
11.2023Kohila VallavalitsusFixed assetsOther leisure, culture, religion, incl. administration24 792 €
11.2023Põhja-Sakala VallavalitsusOperating costsBasic and general secondary education4 260 €
10.2023Viljandi VallavalitsusFixed assetsHeritage protection10 080 €
10.2023Viljandi LinnavalitsusOperating costsTurism3 276 €
10.2023Mulgi VallavalitsusFixed assetsOther environmental protection (incl. administration)1 080 €
08.2023Viljandi LinnavalitsusOperating costsTurism24 265 €
07.2023Tõrva VallavalitsusFixed assetsGeneral economic development projects57 620 €
07.2023Viljandi LinnavalitsusOperating costsTurism11 474 €
07.2023Mulgi VallavalitsusFixed assetsOther environmental protection (incl. administration)10 800 €
07.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus1 867 €
07.2023Elva VallavalitsusFixed assetsOther housing and communal services1 500 €
06.2023Põltsamaa VallavalitsusOperating costsOther social protection of the elderly200 €
05.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus13 328 €
04.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus24 744 €
04.2023Elva VallavalitsusOperating costsOther housing and communal services2 743 €
02.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus13 669 €
01.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus18 688 €
01.2023Viljandi LinnavalitsusOperating costsTurism1 752 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
03.08.2026Viljandi LinnavalitsusContract for work48 952 €
30.04.2026Mulgi VallavalitsusOrdulinnuse tööleping 2026. aastal39 986 €
26.06.2025Kohila VallavalitsusEhitustööde leping79 658 €
30.05.2025Mulgi VallavalitsusEhitustööde leping52 290 €
25.04.2025Viljandi LinnavalitsusLeping7 745 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

12
Krundeks OÜHardi-Sander Luik152 k €AImpeerium Projekt OÜHardi-Sander Luik, Juhani Lumera151 k €BPleki Wärkstuba OÜHardi-Sander Luik82 204 €BBBViljandi HokiklubiHardi-Sander Luik52 083 €ALuikmulk OÜHardi-Sander Luik18 980 €BArktera OÜJuhani Lumera4 866 €AMTÜ KIVISARVIKHardi-Sander Luik, Juhani Lumera1 845 €AMTÜ Rahvusliku Ehituse SeltsHardi-Sander Luik683 €AOsaühing Riisika KodudHardi-Sander Luik0 €BBEhituse Eritööd OÜHardi-Sander Luik0 €BBSOLARSUN OÜHardi-Sander Luik0 €BBViljandi linn, C. R. Jakobsoni tn 8 korteriühistuHardi-Sander Luik0 €

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

Maakivist OÜ: place 161 /6433

Similar size: Ganter Trade OÜ, Krauss kinnisvara Ehitus OÜ, osaühing Vennad Ehitus, OÜ Merreks, Giraldo OÜ, Meisel Ehitus OÜ, OÜ ALLEKS EHITUS, OÜ ECP, Tiskre Ehitus OÜ, Warecon OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, domains

4 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ProjekteerimineEEP00488817.03.2023
EhitamineEEH01024409.11.2017
Heritage protectionEMU00020421.06.2016

Domains

DomainSource
maakivist.eeBusiness Register

History and notices

14
DateTypeContent
05.09.2024EntryAmendment entry
26.06.2024EntryAmendment entry
26.06.2024Order to remedy deficienciesAmendment entry
02.09.2023EntryAmendment entry
08.02.2023EntryAmendment entry
24.10.2018EntryAmendment entry
26.04.2018Warning order on deletion from the register: annual report not filedKustutamiskanne dokumentide hoidjata
19.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
17.02.2016Warning order on deletion from the register: annual report not filed
26.05.2015EntryAmendment entry
12.05.2015Order to remedy deficienciesAmendment entry
27.01.2014EntryAmendment entry
12.06.2013EntryFirst entry