Kunst enne OÜ
- Registry code
- 16635427
- VAT number
- EE102567988
- Address
- Harju maakond, Tallinn, Haabersti linnaosa, Nooda tee 8, 13516
- Registered
- 19.12.2022 · 3 yrs
- Activity
- Restoranitegevus 5611
- Capital
- 2 500 €
- n•••@h•••.comLog in to see
Business Register 05.10.2026
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue618 k €+11%2024 annual report
Profit31 €2024 annual report
Employees10Tax Board 2026 Q2
Average gross salary807 €estimate, Tax Board 2026 Q2
Labour taxes per quarter12 343 €Tax Board 2026 Q2
Cash83 057 €Cash 31.12.2024, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months527 k €-10%Tax Board, last 4 quarters
State taxes 12 months103 k €Tax Board, last 4 quarters
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2024)
- VAT registered
Stability
Follow companyNotification when something changesRatingA → BB → BBB
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 10% vs a year earlier
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Neeme Kaarma9 companies1 with tax debt | Personal ID ↗ | 19.12.2022 |
| Risto Kaarma2 companiesno tax debt | Personal ID ↗ | 19.12.2022 |
| Shareholders 3 | ||
| Gastronaut Group OÜ | 40,0% 1 000 € | 02.09.2023 |
| Neeme Kaarma | 40,0% 1 000 € | 02.09.2023 |
| Risto Kaarma | 20,0% 500 € | 02.09.2023 |
| Beneficial owners 3 | ||
| Neeme Kaarma9 companies1 with tax debtdirect holding | 19.12.2022 | |
| Risto Kaarma2 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member | 19.12.2022 | |
| Terje Lindau2 companies1 with tax debtdirect holding | 19.12.2022 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue16,5%
Labour taxes / revenue9,8%
Revenue per employee per month4 208 €
Gross salary (estimate)807 €
Net salary (estimate)761 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 126 245 € | ▲ 6% | 12 343 € | 20 865 € | 10 |
| 2026 Q1 | 168 751 € | ▼ 9% | 15 130 € | 31 244 € | 8 |
| 2025 Q4 | 119 321 € | ▼ 26% | 13 346 € | 22 686 € | 9 |
| 2025 Q3 | 112 991 € | ▼ 6% | 13 219 € | 28 283 € | 9 |
| 2025 Q2 | 118 655 € | ▲ 4% | 15 967 € | 23 158 € | 8 |
| 2025 Q1 | 185 306 € | ▼ 7% | 19 097 € | 38 268 € | 7 |
| 2024 Q4 | 160 727 € | ▼ 6% | 16 532 € | 32 793 € | 8 |
| 2024 Q3 | 120 321 € | ▼ 8% | 17 797 € | 30 599 € | 8 |
| 2024 Q2 | 113 807 € | ▲ 16% | 18 253 € | 26 939 € | 10 |
| 2024 Q1 | 198 832 € | ▲ 213% | 17 796 € | 29 523 € | 9 |
| 2023 Q4 | 171 709 € | 16 547 € | 31 998 € | 8 | |
| 2023 Q3 | 130 509 € | 14 981 € | 24 306 € | 7 |
Show full history (14 quarters)
| 2023 Q2 | 97 872 € | 17 199 € | 26 073 € | 7 | |
| 2023 Q1 | 63 515 € | 4 218 € | 6 201 € | 7 |
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
2 yr
| 2024 | 2023 | ||
|---|---|---|---|
| Sales revenue | 618 k € | ▲ 11% | 555 k € |
| Profit | 31 € | ▲ into profit | -2 317 € |
| Profit margin | 0,0% | -0,4% | |
| Retained earnings | -2 317 € | — | |
| Cash | 83 057 € | ▲ 13% | 73 481 € |
| Current assets | 118 k € | ▲ 8% | 110 k € |
| Fixed assets | 20 520 € | ▼ 20% | 25 533 € |
| Assets | 139 k € | ▲ 2% | 136 k € |
| Current liabilities | 92 695 € | ▲ 4% | 89 439 € |
| Long-term liabilities | 46 000 € | 0% | 46 000 € |
| Total liabilities | 139 k € | ▲ 2% | 135 k € |
| Equity | 214 € | ▲ 17% | 183 € |
| Labour costs | -189 k € | ▼ 12% | -169 k € |
| Employees | 8 | 0% | 8 |
| Filed | 08.12.2025 | 08.07.2024 | |
| Report | 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
2024
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Restoranitegevus main activity | 5611 | 617 727 € | 100% |
2024 annual report, RIK open data
Real estate
e-kinnistusraamat
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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
27 813 € makseid
Transactions with state institutions
20265 946 €
20252 138 €
202413 340 €
20236 388 €
Largest payers
| SA Eesti Teadusagentuur | 4 824 € |
| KAITSEMINISTEERIUM | 4 745 € |
| Tallinna Tehnikaülikool | 4 286 € |
| Maa-amet | 1 864 € |
| RAHANDUSMINISTEERIUM | 1 630 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 09.2026 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 798 € |
| 09.2026 | Eesti Töötukassa | Other operating expenses | Social protection of the unemployed | 192 € |
| 05.2026 | Tallinna Tehnikaülikool | Labour costs | Tertiary education | 704 € |
| 05.2026 | Tallinna Tehnikaülikool | Operating costs | Tertiary education | 603 € |
| 04.2026 | Tallinna Tehnikaülikool | Labour costs | Tertiary education | 1 325 € |
| 04.2026 | Tallinna Tehnikaülikool | Operating costs | Tertiary education | 662 € |
| 04.2026 | Maa- ja Ruumiamet | Operating costs | General economic and trade policy | 626 € |
| 04.2026 | Maa- ja Ruumiamet | Labour costs | General economic and trade policy | 418 € |
| 02.2026 | Kaitseressursside Amet | Labour costs | Military defence | 618 € |
| 12.2025 | Tallinna Tehnikaülikool | Labour costs | Tertiary education | 811 € |
| 12.2025 | Tallinna Tehnikaülikool | Operating costs | Tertiary education | 180 € |
| 11.2025 | Politsei- ja Piirivalveamet | Labour costs | Police | 357 € |
| 11.2025 | Politsei- ja Piirivalveamet | Operating costs | Police | 119 € |
| 01.2025 | KAITSEMINISTEERIUM | Operating costs | Other national defence | 447 € |
| 01.2025 | KAITSEMINISTEERIUM | Labour costs | Other national defence | 224 € |
| 12.2024 | Ettevõtluse ja Innovatsiooni Sihtasutus | Labour costs | General economic and trade policy | 1 175 € |
| 12.2024 | SA Rahvusvaheline Kaitseuuringute Keskus | Labour costs | Teadus- ja arendustegevus riigikaitses | 1 041 € |
| 10.2024 | VÄLISMINISTEERIUM | Operating costs | Foreign policy | 1 412 € |
| 09.2024 | SA Eesti Teadusagentuur | Operating costs | Teadus- ja arendustegevus hariduses | 3 711 € |
| 09.2024 | SA Eesti Teadusagentuur | Labour costs | Teadus- ja arendustegevus hariduses | 1 113 € |
| 09.2024 | AS Tallinna Linnatransport | Labour costs | Public transport organisation | 995 € |
| 09.2024 | KAITSEMINISTEERIUM | Operating costs | Other national defence | 674 € |
| 09.2024 | KAITSEMINISTEERIUM | Labour costs | Other national defence | 375 € |
| 06.2024 | HARIDUS- JA TEADUSMINISTEERIUM | Operating costs | Other education, incl. administration | 1 085 € |
| 06.2024 | HARIDUS- JA TEADUSMINISTEERIUM | Labour costs | Other education, incl. administration | 417 € |
| 05.2024 | KAITSEMINISTEERIUM | Labour costs | Other national defence | 166 € |
| 05.2024 | KAITSEMINISTEERIUM | Operating costs | Other national defence | 166 € |
| 01.2024 | KAITSEMINISTEERIUM | Labour costs | Other national defence | 1 010 € |
| 12.2023 | SA Eesti Meremuuseum | Labour costs | Museums | 1 211 € |
| 11.2023 | RAHANDUSMINISTEERIUM | Labour costs | Rahandus- ja fiskaalpoliitika | 815 € |
| 11.2023 | RAHANDUSMINISTEERIUM | Operating costs | Rahandus- ja fiskaalpoliitika | 815 € |
| 09.2023 | Maa-amet | Labour costs | General economic and trade policy | 570 € |
| 09.2023 | Maa-amet | Operating costs | General economic and trade policy | 408 € |
| 03.2023 | KAITSEMINISTEERIUM | Labour costs | Other national defence | 842 € |
| 03.2023 | KAITSEMINISTEERIUM | Operating costs | Other national defence | 842 € |
| 02.2023 | Maa-amet | Operating costs | Põllumajandus | 474 € |
| 02.2023 | Maa-amet | Labour costs | Põllumajandus | 412 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
9
Haven Management OÜNeeme Kaarma1,3 m €ASmileArt OÜNeeme Kaarma801 k €ASadama Catering OÜNeeme Kaarma720 k €BHaven Kakumäe OÜNeeme Kaarma686 k €CTallinn, Lesta tn 10 korteriühistuNeeme Kaarma142 k €ARRB Management OÜRisto Kaarma132 k €AVonksInvest OÜNeeme Kaarma3 059 €AREVAL SHIPBUILDING OÜNeeme Kaarma0 €BBEstmare Invest OÜNeeme Kaarma0 €BB
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Restoranitegevus
20
| # | Company | Revenue |
|---|---|---|
| 1 | APL Fresh Food OÜ | 11,7 m € |
| 2 | Pull Restoranid OÜ | 3,3 m € |
| 3 | Bistrood OÜ | 1,8 m € |
| 4 | Osaühing Veniete | 1,8 m € |
| 5 | Skyon Resto OÜ | 1,7 m € |
| 6 | N58 OÜ | 1,6 m € |
| 7 | Pirosmani Osaühing | 1,6 m € |
| 8 | Pastamasin OÜ | 1,5 m € |
| 9 | Aktsiaselts AGDECK | 1,5 m € |
| 10 | OÜ Wise Bros | 1,3 m € |
| 11 | SushiHouse OÜ | 1,2 m € |
| 12 | AK kebab OÜ | 1,2 m € |
| 13 | Werku Kohvik OÜ | 1,2 m € |
| 14 | Berliini Trahter OÜ | 1,2 m € |
| 15 | Kampus OÜ | 1,1 m € |
| 16 | Osaühing Dunkley | 1,1 m € |
| 17 | AS Hotell Stroomi | 1,1 m € |
| 18 | Lammtarra OÜ | 975 k € |
| 19 | KPK OÜ | 968 k € |
| 20 | OÜ Sääre kohvik | 879 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Tegevusload
1 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Toitlustamine | KTO024460 | 19.06.2023 |
History and notices
2
| Date | Type | Content |
|---|---|---|
| 02.09.2023 | Entry | Amendment entry |
| 19.12.2022 | Entry | First entry |