OÜ Vapper Samm
- Registry code
- 14996629
- VAT number
- not VAT registered
- Address
- Tartu maakond, Tartu vald, Õvi küla, Õvinurme-3, 60542
- Registered
- 26.06.2020 · 6 yrs
- Activity
- Other education n.e.c. 85599
- Capital
- 2 500 €
- l•••@t•••.comLog in to see
- Phone
- +372 5•• ••••Log in to see
- Website
- www.tammesalu.com from email
Business Register 05.10.2026
Negatiivne omakapital, madal likviidsus ja raha alla kuu kulude
Sales revenue21 949 €-7%2025 annual report
Profit-3 763 €2025 annual report
Employees1Tax Board 2025 Q4
Average gross salary531 €estimate, Tax Board 2025 Q4
Labour taxes per quarter813 €Tax Board 2025 Q4
Cash1 730 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months8 670 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
Stability
Follow companyNotification when something changesRatingBB → C → B
In tax debt0 days since 26.09.2026
Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Liis Tammesalu3 companiesno tax debt | Personal ID ↗ | 26.06.2020 |
| Shareholders 1 | ||
| Liis Tammesalu | 100,0% 2 500 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Liis Tammesalu3 companiesno tax debtdirect holding | 26.06.2020 | |
Business Register open data
Quarterly taxes and revenue
2025 Q4
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2025 Q4 | — | 813 € | 702 € | 1 | |
| 2025 Q3 | — | 2 581 € | 2 244 € | 1 | |
| 2025 Q2 | — | 3 405 € | 2 961 € | 1 | |
| 2025 Q1 | — | 3 071 € | 2 763 € | 1 | |
| 2024 Q4 | — | 1 792 € | 1 657 € | 1 | |
| 2024 Q3 | — | 1 145 € | 1 056 € | 1 | |
| 2024 Q2 | — | 363 € | 335 € | 1 | |
| 2022 Q4 | — | 0 € | 15 € | — | |
| 2022 Q3 | — | 356 € | 328 € | — | |
| 2022 Q1 | — | 869 € | 802 € | — |
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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 21 949 € | ▼ 7% | 23 592 € | ▲ 660% | 3 105 € | ▲ 303% | 770 € | ▼ 86% | 5 375 € |
| Profit | -3 763 € | ▼ into loss | 1 495 € | ▲ 101% | 744 € | ▲ 146% | 303 € | ▲ into profit | -42 € |
| Profit margin | -17,1% | 6,3% | 24,0% | 39,4% | -0,8% | ||||
| Retained earnings | 1 811 € | ▲ 475% | 315 € | ▲ 4% | 303 € | ▲ into profit | -42 € | ▲ 94% | -655 € |
| Cash | 1 730 € | ▼ 59% | 4 169 € | — | — | — | |||
| Current assets | 2 040 € | ▼ 66% | 6 040 € | ▲ 352% | 1 337 € | ▲ 412% | 261 € | ▲ 23% | 213 € |
| Fixed assets | 0 € | 0 € | 0 € | ▼ 100% | 345 € | ▼ 23% | 446 € | ||
| Assets | 2 040 € | ▼ 66% | 6 040 € | ▲ 352% | 1 337 € | ▲ 121% | 606 € | ▼ 8% | 659 € |
| Current liabilities | 2 542 € | ▼ 9% | 2 779 € | ▲ 103× | 27 € | 0 € | ▼ 100% | 1 356 € | |
| Long-term liabilities | — | — | — | — | 0 € | ||||
| Total liabilities | 2 542 € | ▼ 9% | 2 779 € | ▲ 103× | 27 € | 0 € | ▼ 100% | 1 356 € | |
| Equity | -502 € | ▼ into loss | 3 261 € | ▲ 149% | 1 310 € | ▲ 116% | 606 € | ▲ into profit | -697 € |
| Labour costs | -16 046 € | ▼ 10% | -14 522 € | 0 € | 0 € | ▲ 100% | -5 048 € | ||
| Employees | 1 | 0% | 1 | 0 | 0 | ▼ 100% | 1 | ||
| Filed | 26.06.2026 | 02.07.2025 | 16.07.2024 | 20.06.2023 | 12.07.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Other education n.e.c. main activity | 85599 | 21 949 € | 100% |
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
clean
No tax debt · Tax Board 05.10.2026
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
clean
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
45 513 € makseid
Transactions with state institutions
202523 871 €
202420 413 €
20231 230 €
Largest payers
| Elva Vallavalitsus | 32 899 € |
| Hiiumaa Vallavalitsus | 10 843 € |
| SA Elva Laste- ja Perekeskus | 1 230 € |
| MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | 541 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 12.2025 | Elva Vallavalitsus | Operating costs | Muu perekondade ja laste sotsiaalne kaitse | 1 999 € |
| 10.2025 | Elva Vallavalitsus | Operating costs | Muu perekondade ja laste sotsiaalne kaitse | 3 000 € |
| 10.2025 | MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | Muud toetused | Teadus- ja arendustegevus üldises majandus-, kaubandus- ja tööjõupoliitikas | 541 € |
| 06.2025 | Elva Vallavalitsus | Operating costs | Pre-school education | 2 700 € |
| 05.2025 | Elva Vallavalitsus | Operating costs | Pre-school education | 3 375 € |
| 04.2025 | Elva Vallavalitsus | Operating costs | Pre-school education | 3 150 € |
| 03.2025 | Elva Vallavalitsus | Operating costs | Pre-school education | 3 375 € |
| 01.2025 | Elva Vallavalitsus | Operating costs | Pre-school education | 4 050 € |
| 01.2025 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 681 € |
| 12.2024 | Elva Vallavalitsus | Operating costs | Pre-school education | 5 625 € |
| 12.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 251 € |
| 11.2024 | Elva Vallavalitsus | Operating costs | Pre-school education | 2 025 € |
| 11.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 061 € |
| 10.2024 | Elva Vallavalitsus | Operating costs | Pre-school education | 3 600 € |
| 10.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 686 € |
| 07.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 711 € |
| 06.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 992 € |
| 05.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 992 € |
| 04.2024 | Hiiumaa Vallavalitsus | Operating costs | Basic and general secondary education | 1 471 € |
| 04.2023 | SA Elva Laste- ja Perekeskus | Operating costs | Pre-school education | 1 230 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
1
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Other education n.e.c.
20
| # | Company | Revenue |
|---|---|---|
| 1 | E-riigi Akadeemia Sihtasutus | 26,2 m € |
| 2 | Insafety OÜ | 1,6 m € |
| 3 | MSCA OÜ | 1,5 m € |
| 4 | InnerCamp OÜ | 1,4 m € |
| 5 | Juunika Koolitus osaühing | 1,4 m € |
| 6 | Addenda OÜ | 1,3 m € |
| 7 | Sihtasutus Tartu Rahvaülikool | 1,2 m € |
| 8 | Innovation Academy Sihtasutus | 1,1 m € |
| 9 | OSAÜHING KERSTI VÕLU KOOLITUSKESKUS | 1,1 m € |
| 10 | Sihtasutus Junior Achievement Eesti | 1,0 m € |
| 11 | LUWI OÜ | 965 k € |
| 12 | Change Partners Estonia OÜ | 820 k € |
| 13 | Sihtasutus Avatud Kool | 810 k € |
| 14 | Combat Ready OÜ | 810 k € |
| 15 | OÜ SVS-L | 803 k € |
| 16 | Visionest Institute OÜ | 778 k € |
| 17 | Toiduakadeemia OÜ | 723 k € |
| 18 | TempoKoolitus OÜ | 697 k € |
| 19 | Targa Eesti Instituut osaühing | 659 k € |
| 20 | Viies Element OÜ | 658 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| tammesalu.com |
History and notices
3
| Date | Type | Content |
|---|---|---|
| 16.07.2024 | Warning order on deletion from the register: annual report not filed | |
| 01.09.2023 | Entry | Amendment entry |
| 26.06.2020 | Entry | First entry |