ETENRU
RegisteredHarju County
Registry code
10073253
VAT number
EE100237773
Address
Harju maakond, Tallinn, Nõmme linnaosa, Männiku tee 123a // Väike-Männiku tn 6, 11216
Registered
14.08.1996 · 30 yrs
Activity
Muu spetsialiseerimata jaemüük 47121
Additional activities
Non-specialised wholesale trade, Muu disainerite tegevus
Capital
10 208 €
Email
i•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.lunester.ee
Business Register 05.10.2026
Sales revenue938 k €-4%2025 annual report
Profit27 733 €2025 annual report
Employees14Tax Board 2026 Q2
Average gross salary1 107 €estimate, Tax Board 2026 Q2
Labour taxes per quarter23 703 €Tax Board 2026 Q2
Cash601 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months917 k €-8%Tax Board, last 4 quarters
State taxes 12 months216 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 222 tuh €
218 k281 k269 k230 k215 k278 k202 k222 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
81 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → A → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 8% vs a year earlier
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Viktoria Tseluiko2 companiesno tax debtPersonal ID ↗17.04.2007
Shareholders 4
Viktoria Tseluiko59,38% 6 061 €01.09.2023
Arina Zolotareva18,75% 1 914 €01.04.2026
Valeria Fetissova18,75% 1 914 €01.09.2023
Grigori Rõbakov3,13% 319 €01.09.2023
Beneficial owners 1
Viktoria Tseluiko2 companiesno tax debtdirect holding21.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue21,5%
Labour taxes / revenue10,7%
Revenue per employee per month5 283 €
Gross salary (estimate)1 107 €
Net salary (estimate)986 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2221 893 €▼ 4%23 703 €47 809 €14
2026 Q1201 793 €▼ 25%27 328 €52 943 €14
2025 Q4278 310 €▼ 1%23 703 €65 677 €14
2025 Q3214 752 €▼ 2%22 913 €49 264 €14
2025 Q2230 364 €▲ 8%22 728 €49 995 €13
2025 Q1269 114 €▲ 26%21 176 €52 620 €13
2024 Q4280 659 €▼ 4%20 166 €56 563 €13
2024 Q3218 271 €▼ 13%19 542 €43 117 €14
2024 Q2212 329 €▼ 19%18 330 €44 450 €13
2024 Q1213 901 €▼ 18%16 708 €39 670 €12
2023 Q4293 849 €▼ 9%17 484 €52 477 €11
2023 Q3249 701 €▼ 8%20 333 €48 335 €11
Show full history (18 quarters)
2023 Q2263 382 €▲ 10%18 348 €42 666 €12
2023 Q1261 050 €▲ 33%17 557 €50 643 €12
2022 Q4322 466 €17 114 €56 696 €13
2022 Q3272 287 €17 017 €48 485 €13
2022 Q2239 273 €16 366 €43 562 €13
2022 Q1195 656 €15 852 €34 712 €14

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 revenue938 k €▼ 4%979 k €▼ 6%1,0 m €0%1,0 m €▲ 29%810 k €
Profit27 733 €▲ 30%21 305 €▼ 13%24 404 €▼ 12%27 778 €▲ 152%11 014 €
Profit margin3,0%2,2%2,3%2,7%1,4%
Retained earnings292 k €▲ 8%270 k €▲ 4%261 k €▲ 5%248 k €▲ 5%237 k €
Cash601 k €▲ 8%557 k €▲ 8%514 k €▲ 24%416 k €▲ 33%312 k €
Current assets883 k €▲ 5%844 k €▲ 3%819 k €▲ 15%714 k €▲ 20%593 k €
Fixed assets50 717 €▼ 8%55 062 €▲ 22%45 313 €0%45 248 €▼ 2%46 181 €
Assets934 k €▲ 4%899 k €▲ 4%864 k €▲ 14%759 k €▲ 19%639 k €
Current liabilities603 k €▲ 1%596 k €▲ 5%568 k €▲ 20%472 k €▲ 24%380 k €
Total liabilities603 k €▲ 1%596 k €▲ 5%568 k €▲ 20%472 k €▲ 24%380 k €
Equity331 k €▲ 9%303 k €▲ 2%297 k €▲ 3%287 k €▲ 11%259 k €
Labour costs-254 k €▼ 18%-215 k €▼ 5%-205 k €▼ 9%-188 k €▼ 11%-170 k €
Employees12▲ 9%11▼ 8%12▼ 8%13▼ 7%14
Filed01.07.202627.06.202519.06.202429.06.202327.06.2022
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
Muu spetsialiseerimata jaemüük main activity47121683 183 €73%
Non-specialised wholesale trade46901216 466 €23%
Muu disainerite tegevus7414138 041 €4%

2025 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

45 260 € makseid

Transactions with state institutions

20267 786 €
20258 999 €
202416 032 €
202312 442 €

Largest payers

Lüganuse Vallavalitsus5 529 €
Tallinna Tondiraba Huvikool4 246 €
Kiili Vallavalitsus2 437 €
Tallinna Loitsu Lasteaed 2 436 €
Mustamäe Linnaosa Valitsus2 210 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Lüganuse VallavalitsusOperating costsFolk culture841 €
08.2026Harku VallavalitsusOperating costsPre-school education105 €
07.2026Tähesaju Gümnaasium Operating costsBasic and general secondary education282 €
07.2026Saue VallavalitsusOperating costsBasic and general secondary education138 €
06.2026Rae VallavalitsusOperating costsMunicipal government445 €
06.2026Kiili VallavalitsusOperating costsBasic and general secondary education394 €
06.2026Mustamäe Linnaosa ValitsusOperating costsLeisure events197 €
06.2026Tõrva VallavalitsusOperating costsPre-school education123 €
06.2026Keila LinnavalitsusOperating costsSport113 €
06.2026Tallinna Loitsu Lasteaed Operating costsPre-school education110 €
06.2026Tallinna Tondi KoolOperating costsBasic and general secondary education103 €
05.2026Mustamäe Linnaosa ValitsusOperating costsLeisure events1 075 €
05.2026Harku VallavalitsusOperating costsLeisure events822 €
05.2026Järva VallavalitsusOperating costsFolk culture144 €
04.2026Viimsi GümnaasiumOperating costsBasic and general secondary education1 080 €
04.2026Tallinna Männiku Lasteaed Operating costsPre-school education116 €
03.2026Rae VallavalitsusOperating costsPre-school education105 €
02.2026AS Eesti LiinirongidOperating costsRail transport1 329 €
02.2026Kiili VallavalitsusOperating costsBasic and general secondary education102 €
01.2026Tallinna Männiku Lasteaed Operating costsPre-school education161 €
12.2025Kiili VallavalitsusOperating costsBasic and general secondary education364 €
12.2025Tallinna Arbu Lasteaed Operating costsPre-school education336 €
12.2025Mustamäe Linnaosa ValitsusOperating costsLeisure events187 €
12.2025Tallinna Männiku Lasteaed Operating costsPre-school education180 €
12.2025Lasnamäe Põhikool Operating costsBasic and general secondary education155 €
11.2025Tallinna StrateegiakeskusMuud toetusedOther economic affairs (incl. administration)103 €
10.2025SA Eesti NoorsooteaterOperating costsTheatres253 €
10.2025Mustamäe Linnaosa ValitsusOperating costsLeisure events231 €
10.2025Saue RiigigümnaasiumOperating costsBasic and general secondary education145 €
09.2025Viljandi VallavalitsusOperating costsPre-school education207 €
09.2025Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities198 €
09.2025Tähesaju Gümnaasium Operating costsBasic and general secondary education180 €
09.2025Tallinna Lilleküla Gümnaasium Operating costsBasic and general secondary education178 €
09.2025Kiili VallavalitsusOperating costsBasic and general secondary education159 €
09.2025Saue VallavalitsusOperating costsBasic and general secondary education119 €
09.2025Tartu Lasteaed KANNIKEOperating costsPre-school education29 €
08.2025Lüganuse VallavalitsusOperating costsFolk culture858 €
08.2025Tallinna Männiku Lasteaed Operating costsPre-school education103 €
06.2025Lüganuse VallavalitsusOperating costsFolk culture632 €
06.2025Kiili VallavalitsusOperating costsBasic and general secondary education397 €
06.2025Tapa VallavalitsusOperating costsFolk culture338 €
06.2025Lasnamäe Gümnaasium Operating costsBasic and general secondary education278 €
06.2025Saue VallavalitsusOperating costsBasic and general secondary education177 €
06.2025Mustamäe Linnaosa ValitsusOperating costsLeisure events154 €
06.2025Maardu LinnavalitsusOperating costsYouth work and youth centres128 €
06.2025Pärnu Laste ja Noorte TugikeskusOperating costsSubstitute and aftercare124 €
06.2025Haabersti TegevuskeskusOperating costsYouth work and youth centres115 €
05.2025Haabersti Linnaosa ValitsusOperating costsLeisure events439 €
05.2025Rahvusooper EstoniaOperating costsTheatres271 €
05.2025Tallinna Liikuri Lasteaed Operating costsPre-school education150 €
05.2025SA Eesti NoorsooteaterOperating costsTheatres126 €
05.2025Tartu Lasteaed NAERUMAAOperating costsPre-school education58 €
04.2025Maardu LinnavalitsusOperating costsPre-school education143 €
04.2025Narva GümnaasiumOperating costsBasic and general secondary education117 €
04.2025Rae VallavalitsusOperating costsPre-school education104 €
03.2025Mustamäe Linnaosa ValitsusOperating costsLeisure events218 €
03.2025Viimsi GümnaasiumOperating costsBasic and general secondary education135 €
03.2025Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities129 €
02.2025SA Eesti NoorsooteaterOperating costsTheatres224 €
02.2025Kiili VallavalitsusOperating costsBasic and general secondary education197 €
02.2025Tallinna Lasteaed Nõmmekannike Operating costsPre-school education120 €
02.2025Rahvusooper EstoniaOperating costsTheatres108 €
01.2025Võru VallavalitsusOperating costsFolk culture131 €
12.2024Saue VallavalitsusOperating costsYouth hobby education and activities569 €
12.2024Lasnamäe Gümnaasium Operating costsBasic and general secondary education173 €
12.2024Mulgi VallavalitsusOperating costsFolk culture107 €
10.2024AS Eesti RaudteeOther operating expensesRail transport343 €
10.2024Nõmme Linnaosa ValitsusOperating costsOther leisure, culture, religion, incl. administration343 €
10.2024SA Eesti NoorsooteaterOperating costsTheatres171 €
10.2024Mustamäe Linnaosa ValitsusOperating costsMunicipal government148 €
09.2024Lasnamäe Põhikool Operating costsBasic and general secondary education1 068 €
09.2024Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities637 €
09.2024Maardu LinnavalitsusOperating costsLeisure events470 €
09.2024Tähesaju Gümnaasium Operating costsBasic and general secondary education226 €
09.2024Kadrioru LasteaedOperating costsPre-school education180 €
09.2024Kiili VallavalitsusOperating costsBasic and general secondary education158 €
09.2024Saaremaa VallavalitsusOperating costsTurism124 €
08.2024AS Tallinna LinnatransportOperating costsPublic transport organisation369 €
08.2024Rae VallavalitsusOperating costsYouth work and youth centres194 €
07.2024Lüganuse VallavalitsusOperating costsFolk culture693 €
07.2024Tallinna TurudOperating costsKaubandus ja laondus280 €
07.2024Saue VallavalitsusOperating costsBasic and general secondary education138 €
07.2024Tallinna Lasnamäe MehaanikakoolOperating costsVocational education121 €
06.2024Lüganuse VallavalitsusOperating costsFolk culture1 367 €
06.2024Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities449 €
06.2024Kiili VallavalitsusOperating costsBasic and general secondary education397 €
06.2024Tallinna Liikuri Lasteaed Operating costsPre-school education280 €
06.2024Tallinna TurudOperating costsKaubandus ja laondus280 €
06.2024Harku VallavalitsusOperating costsPre-school education122 €
06.2024SA Eesti NoorsooteaterOperating costsTheatres122 €
06.2024Kuusalu VallavalitsusOperating costsPre-school education102 €
05.2024Tallinna Mustamäe RiigigümnaasiumOperating costsBasic and general secondary education191 €
04.2024Tallinna Loitsu Lasteaed Operating costsPre-school education824 €
04.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education113 €
04.2024SA Eesti NoorsooteaterOperating costsTheatres110 €
03.2024Tallinna Loitsu Lasteaed Operating costsPre-school education478 €
03.2024Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities305 €
03.2024Saku VallavalitsusOperating costsBasic and general secondary education206 €
03.2024Tallinna Muusika- ja BalletikoolOperating costsVocational education147 €
03.2024Tallinna Lasteaed PääsusilmOperating costsPre-school education135 €
03.2024Rae VallavalitsusOperating costsPre-school education114 €
02.2024Kiili VallavalitsusOperating costsBasic and general secondary education269 €
02.2024Kohila VallavalitsusOperating costsLeisure events129 €
02.2024Tallinna Männiku Lasteaed Operating costsPre-school education102 €
01.2024Tallinna Loitsu Lasteaed Operating costsPre-school education1 024 €
01.2024Tallinna Haabersti Gümnaasium Operating costsBasic and general secondary education675 €
01.2024Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities615 €
01.2024Lasnamäe Põhikool Operating costsBasic and general secondary education393 €
01.2024Rahvusooper EstoniaOperating costsTheatres227 €
01.2024Tallinna Mustjōe GümnaasiumOperating costsBasic and general secondary education221 €
01.2024Saku VallavalitsusOperating costsFolk culture126 €
12.2023KaitseliitOperating costsOther national defence367 €
12.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities304 €
12.2023Ida-Tallinna Keskhaigla ASOperating costsGeneral hospital services136 €
12.2023Tallinna Kanutiaia HuvikoolOperating costsYouth hobby education and activities135 €
12.2023KaitseliitOther operating expensesOther national defence73 €
11.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities244 €
11.2023SA Vene TeaterOperating costsTheatres192 €
10.2023SA Eesti NoorsooteaterOperating costsTheatres274 €
10.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities243 €
10.2023Põltsamaa VallavalitsusOperating costsOther social protection of the elderly143 €
09.2023Tõrva VallavalitsusOperating costsPre-school education230 €
09.2023Lasnamäe Gümnaasium Operating costsBasic and general secondary education200 €
09.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities195 €
09.2023Lasnamäe Vene Gümnaasium Operating costsBasic and general secondary education156 €
08.2023Maardu LinnavalitsusOperating costsLeisure events426 €
08.2023Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services313 €
08.2023Tondiraba SpordikeskusOperating costsSport151 €
07.2023AS Eesti LiinirongidOperating costsRail transport576 €
07.2023Türi VallavalitsusOperating costsYouth work and youth centres425 €
07.2023Lüganuse VallavalitsusOperating costsFolk culture179 €
07.2023Rae VallavalitsusOperating costsBasic and general secondary education139 €
07.2023Tallinna Lasnamäe MehaanikakoolOperating costsVocational education121 €
07.2023Rahvusooper EstoniaOperating costsTheatres115 €
06.2023Lüganuse VallavalitsusOperating costsFolk culture960 €
06.2023Rae VallavalitsusOperating costsPre-school education442 €
06.2023Tallinna Liikuri Lasteaed Operating costsPre-school education300 €
06.2023Haabersti Vaba Aja KeskusOperating costsFolk culture195 €
06.2023Tapa VallavalitsusOperating costsBasic and general secondary education179 €
06.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities167 €
06.2023Jõhvi VallavalitsusOperating costsFolk culture144 €
06.2023Lasnamäe Vene Gümnaasium Operating costsBasic and general secondary education125 €
06.2023Viimsi VallavalitsusOperating costsYouth work and youth centres102 €
05.2023Lasteaed Kelluke Operating costsPre-school education255 €
05.2023Viljandi VallavalitsusOperating costsPre-school education201 €
05.2023Tallinna Lasteaed SinilillOperating costsPre-school education192 €
05.2023Tallinna Kuristiku Lasteaed Operating costsPre-school education190 €
04.2023SA Tallinna Tehnika- ja TeaduskeskusOperating costsTeadus- ja arendustegevus vabas ajas, kultuuris ja religioonis284 €
04.2023Märjamaa VallavalitsusOperating costsPre-school education256 €
04.2023Põltsamaa VallavalitsusOperating costsPre-school education157 €
03.2023Türi VallavalitsusOperating costsYouth work and youth centres448 €
03.2023Lasnamäe Gümnaasium Operating costsBasic and general secondary education280 €
03.2023Vene KultuurikeskusOperating costsFolk culture170 €
03.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities132 €
03.2023Rae VallavalitsusOperating costsPre-school education101 €
02.2023Tallinna Tõnismäe RiigigümnaasiumOperating costsBasic and general secondary education251 €
02.2023Kohila VallavalitsusOperating costsLeisure events131 €
02.2023Tallinna Kanutiaia HuvikoolOperating costsYouth hobby education and activities127 €
02.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities116 €
02.2023Rae VallavalitsusOperating costsYouth work and youth centres109 €
02.2023Tallinna Kuristiku Lasteaed Operating costsPre-school education102 €
01.2023Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities511 €
01.2023Tallinna Lasteaed Rabarüblik Operating costsPre-school education192 €
01.2023SA Eesti NoorsooteaterOperating costsTheatres186 €
01.2023Mulgi VallavalitsusOperating costsYouth hobby education and activities100 €

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: Muu spetsialiseerimata jaemüük

20
#CompanyRevenue
1BAUHOF GROUP AS121,0 m €
2Kaubamaja AS94,4 m €
3DEPO DIY EE OÜ61,7 m €
4Stockmann Aktsiaselts42,3 m €
5Pepco Estonia OÜ34,4 m €
6KPG Kaubanduse OÜ33,9 m €
7H & M Hennes & Mauritz OÜ33,6 m €
8KOTRYNA OÜ13,9 m €
9smart7 OÜ11,3 m €
10LS ecom OÜ10,8 m €
11Iconic Beauty Brands OÜ8,5 m €
12Baaboo Europe OÜ8,2 m €
13TALWEST GRUPP OÜ7,9 m €
14OÜ Makserv7,7 m €
15Skull Shaver Estonia OÜ7,2 m €
16Optiland Eesti Osaühing6,2 m €
17Syntel Solutions OÜ5,5 m €
18Commerceweb OÜ4,9 m €
19Focus Point Systems OÜ4,6 m €
20fourty seven OÜ3,8 m €

osaühing Lunester: place 72 /1867

Similar size: Pro Air OÜ, OÜ Holdum, Nordic Synergy OÜ, OSAÜHING KÕNELEV TRUMM, SENPAI OÜ, Osaühing Skandi Sisustus, Dumundu Ventures OÜ, SOLITUDE OÜ, FOTOP PHOTO PLATFORM OÜ, Essentialists OÜ

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

Domains

1 records

Domains

DomainSource
lunester.eeBusiness Register

History and notices

10
DateTypeContent
01.04.2026EntryAmendment entry
01.09.2023EntryAmendment entry
12.03.2018EntryAmendment entry
16.01.2018EntryAmendment entry
27.05.2013EntryMuutmiskanne ÄS § 525 lg 2 alusel
18.10.2011EntryAmendment entry
05.07.2010EntryMuutmiskanne ÄS § 525 lg 2 alusel
21.06.2010Tegevusalade kustutamine registrikaardiltAmendment entry
17.04.2007EntryAmendment entry
27.09.2005Jaatav kandeotsusAmendment entry