ETENRU
RegisteredLääne-Viru County
Registry code
10186922
VAT number
EE100465493
Address
Lääne-Viru maakond, Väike-Maarja vald, Väike-Maarja alevik, Pikk tn 16, 46202
Registered
07.02.1997 · 29 yrs
Activity
Retail sale in non-specialised stores with food, beverages or tobacco predominating 47111
Additional activities
Restoranide ja kohvikute tegevus, Rental and operating of own or leased real estate
Capital
7 861 €
Email
j•••@h•••.ee j•••@j•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.hot.ee/joosand/
Business Register 05.10.2026
Sales revenue928 k €-0%2025 annual report
Profit3 414 €2025 annual report
Employees15Tax Board 2026 Q2
Average gross salary551 €estimate, Tax Board 2026 Q2
Labour taxes per quarter12 655 €Tax Board 2026 Q2
Cash2 425 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months935 k €+3%Tax Board, last 4 quarters
State taxes 12 months106 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 232 tuh €
248 k236 k196 k232 k252 k244 k208 k232 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
67 / 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
RatingA → AA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 3% 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
Avo Part3 companiesno tax debtPersonal ID ↗10.03.1997
Shareholders 3
Andri Part100,0% 7 861 €30.06.2025
Avo Part100,0% 7 861 €30.06.2025
Joosep Part100,0% 7 861 €30.06.2025
Beneficial owners 1
Avo Part3 companiesno tax debtdirect holding04.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue10,9%
Labour taxes / revenue5,5%
Revenue per employee per month5 145 €
Gross salary (estimate)551 €
Net salary (estimate)532 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2231 510 €▼ 0%12 655 €25 161 €15
2026 Q1207 530 €▲ 6%12 865 €21 990 €15
2025 Q4244 433 €▲ 4%16 176 €29 314 €16
2025 Q3251 991 €▲ 2%15 907 €29 304 €17
2025 Q2231 949 €▼ 2%13 931 €25 825 €17
2025 Q1195 728 €▼ 5%14 153 €20 814 €15
2024 Q4236 086 €▼ 2%11 472 €19 088 €15
2024 Q3248 134 €▼ 3%14 917 €28 646 €15
2024 Q2237 562 €▼ 1%13 086 €24 423 €16
2024 Q1207 030 €▲ 1%11 472 €20 300 €15
2023 Q4239 825 €▲ 3%12 013 €23 418 €15
2023 Q3255 633 €▲ 10%14 637 €27 384 €14
Show full history (18 quarters)
2023 Q2239 025 €▲ 11%12 296 €22 787 €15
2023 Q1204 621 €▲ 14%12 964 €25 442 €16
2022 Q4232 669 €13 945 €23 806 €17
2022 Q3233 306 €15 497 €23 583 €19
2022 Q2215 075 €12 133 €18 750 €21
2022 Q1179 792 €11 664 €16 358 €19

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 revenue928 k €0%929 k €▼ 2%945 k €▲ 9%868 k €▲ 7%811 k €
Profit3 414 €▲ into profit-13 199 €▲ 38%-21 315 €▲ 74%-81 948 €▲ 6%-87 626 €
Profit margin0,4%-1,4%-2,3%-9,4%-10,8%
Retained earnings2 341 €▼ 85%15 540 €▼ 58%36 855 €▼ 69%119 k €▼ 42%206 k €
Cash2 425 €▲ 52%1 596 €▼ 93%21 774 €▲ 372%4 611 €▼ 69%15 096 €
Current assets193 k €▲ 4%185 k €▼ 11%208 k €▼ 13%237 k €▼ 20%295 k €
Fixed assets14 611 €▲ 14%12 868 €▲ 483%2 208 €▼ 27%3 018 €▼ 70%9 936 €
Assets207 k €▲ 5%197 k €▼ 6%210 k €▼ 13%240 k €▼ 21%305 k €
Current liabilities158 k €▲ 4%151 k €▲ 1%151 k €▼ 6%160 k €▲ 13%141 k €
Long-term liabilities0 €0 €0 €0 €▼ 100%1 771 €
Total liabilities158 k €▲ 4%151 k €▲ 1%151 k €▼ 6%160 k €▲ 12%143 k €
Equity49 325 €▲ 7%45 911 €▼ 22%59 110 €▼ 27%80 425 €▼ 50%162 k €
Labour costs-210 k €▼ 10%-191 k €▼ 12%-171 k €▲ 7%-184 k €▼ 3%-179 k €
Employees150%150%15▼ 17%18▼ 10%20
Filed30.06.202608.07.202519.07.202430.06.202315.07.2022
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
Retail sale in non-specialised stores with food, beverages or tobacco predominating main activity47111639 265 €69%
Restoranide ja kohvikute tegevus56111259 089 €28%
Rental and operating of own or leased real estate6820123 375 €3%

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

167 tuh € makseid · 2 toetust

Transactions with state institutions

202634 506 €
202546 012 €
202441 932 €
202344 618 €

Largest payers

Väike-Maarja Vallavalitsus119 703 €
Sisekaitseakadeemia25 636 €
Kaitseliit7 775 €
SA Kodanikuühiskonna Sihtkapital3 780 €
Tapa Vallavalitsus3 342 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Väike-Maarja VallavalitsusOperating costsBasic and general secondary education5 801 €
08.2026SisekaitseakadeemiaOperating costsTertiary education154 €
07.2026Väike-Maarja VallavalitsusOperating costsLeisure events2 988 €
07.2026Tapa VallavalitsusOperating costsBasic and general secondary education864 €
07.2026SisekaitseakadeemiaLabour costsTertiary education435 €
07.2026SisekaitseakadeemiaOperating costsVocational education293 €
06.2026Väike-Maarja VallavalitsusOperating costsLeisure events2 591 €
06.2026SisekaitseakadeemiaOperating costsVocational education950 €
06.2026Viimsi VallavalitsusOperating costsYouth hobby education and activities188 €
06.2026Viimsi VallavalitsusLabour costsYouth hobby education and activities62 €
05.2026Väike-Maarja VallavalitsusOperating costsÖömaja5 285 €
05.2026SisekaitseakadeemiaOperating costsTertiary education244 €
05.2026Rõuge VallavalitsusOperating costsMunicipal government144 €
05.2026SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses143 €
04.2026Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 596 €
04.2026SisekaitseakadeemiaOperating costsTertiary education441 €
04.2026Tapa VallavalitsusOperating costsLibraries285 €
03.2026Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 640 €
03.2026SisekaitseakadeemiaOperating costsTertiary education877 €
02.2026Väike-Maarja VallavalitsusOperating costsBasic and general secondary education2 440 €
01.2026Väike-Maarja VallavalitsusOperating costsMunicipal government3 948 €
01.2026Tapa VallavalitsusOperating costsBasic and general secondary education853 €
01.2026SisekaitseakadeemiaOperating costsTertiary education285 €
12.2025Väike-Maarja VallavalitsusOperating costsBasic and general secondary education3 777 €
12.2025SisekaitseakadeemiaOperating costsVocational education1 995 €
12.2025KaitseliitOperating costsOther national defence472 €
12.2025Politsei- ja PiirivalveametLabour costsPolice188 €
12.2025KaitseliitOther operating expensesOther national defence113 €
11.2025SA Kodanikuühiskonna SihtkapitalOperating costsReligiooni- ja muud ühiskonnateenused3 780 €
11.2025Väike-Maarja VallavalitsusOperating costsSchool meals2 003 €
11.2025SisekaitseakadeemiaOperating costsTertiary education485 €
11.2025SisekaitseakadeemiaLabour costsTertiary education15 €
10.2025Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home4 001 €
10.2025SisekaitseakadeemiaOperating costsTertiary education365 €
10.2025HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration364 €
10.2025KLIIMAMINISTEERIUMOperating costsOther environmental protection (incl. administration)285 €
10.2025HARIDUS- JA TEADUSMINISTEERIUMOperating costsOther education, incl. administration215 €
10.2025KLIIMAMINISTEERIUMLabour costsOther environmental protection (incl. administration)184 €
09.2025Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 623 €
09.2025SisekaitseakadeemiaOperating costsTertiary education240 €
09.2025SisekaitseakadeemiaLabour costsTertiary education30 €
08.2025Väike-Maarja VallavalitsusOperating costsSchool meals2 594 €
07.2025Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 586 €
07.2025SisekaitseakadeemiaOperating costsTertiary education761 €
06.2025Väike-Maarja VallavalitsusOperating costsLeisure events3 965 €
06.2025SisekaitseakadeemiaOperating costsTertiary education1 297 €
06.2025Tapa VallavalitsusOperating costsBasic and general secondary education990 €
06.2025SisekaitseakadeemiaLabour costsTertiary education32 €
05.2025Väike-Maarja VallavalitsusOperating costsSport2 189 €
05.2025SisekaitseakadeemiaOperating costsVocational education265 €
05.2025SisekaitseakadeemiaLabour costsTertiary education15 €
04.2025Väike-Maarja VallavalitsusOperating costsSchool meals1 544 €
04.2025SisekaitseakadeemiaOperating costsVocational education374 €
04.2025Tapa VallavalitsusOperating costsBasic and general secondary education350 €
04.2025SisekaitseakadeemiaLabour costsTertiary education15 €
03.2025Väike-Maarja VallavalitsusOperating costsOther economic affairs (incl. administration)2 073 €
02.2025Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 502 €
02.2025Väike-Maarja VallavalitsusLabour costsMunicipal government200 €
01.2025Väike-Maarja VallavalitsusOperating costsFolk culture2 050 €
01.2025SisekaitseakadeemiaOperating costsVocational education1 075 €
12.2024Väike-Maarja VallavalitsusOperating costsSchool meals2 669 €
12.2024SisekaitseakadeemiaOperating costsTertiary education1 276 €
11.2024Väike-Maarja VallavalitsusOperating costsSchool meals2 036 €
11.2024SisekaitseakadeemiaOperating costsTertiary education568 €
10.2024Väike-Maarja VallavalitsusOperating costsYouth hobby education and activities2 951 €
10.2024SisekaitseakadeemiaOperating costsTertiary education998 €
10.2024Maarjamaa HariduskolleegiumOperating costsBasic and general secondary education610 €
10.2024Maarjamaa HariduskolleegiumLabour costsBasic and general secondary education417 €
09.2024SisekaitseakadeemiaOperating costsVocational education3 015 €
09.2024Väike-Maarja VallavalitsusOperating costsBasic and general secondary education2 517 €
09.2024SA Rannarahva MuuseumOperating costsMuseums377 €
08.2024Väike-Maarja VallavalitsusOperating costsSport2 037 €
08.2024SisekaitseakadeemiaLabour costsTertiary education300 €
07.2024Väike-Maarja VallavalitsusOperating costsSport2 082 €
07.2024Väike-Maarja VallavalitsusLabour costsMunicipal government157 €
06.2024Väike-Maarja VallavalitsusOperating costsFolk culture1 511 €
06.2024SisekaitseakadeemiaOperating costsTertiary education738 €
06.2024Luua MetsanduskoolOperating costsVocational education190 €
05.2024Väike-Maarja VallavalitsusOperating costsFolk culture2 910 €
05.2024SisekaitseakadeemiaOperating costsTertiary education1 311 €
05.2024PäästeametLabour costsRescue services425 €
04.2024Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 318 €
04.2024SisekaitseakadeemiaOperating costsTertiary education1 221 €
04.2024PäästeametOperating costsRescue services168 €
04.2024PäästeametLabour costsRescue services19 €
03.2024Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home1 732 €
03.2024SisekaitseakadeemiaOperating costsVocational education213 €
03.2024SisekaitseakadeemiaLabour costsTertiary education43 €
02.2024Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home1 984 €
01.2024Väike-Maarja VallavalitsusOperating costsMuu perekondade ja laste sotsiaalne kaitse3 495 €
01.2024SisekaitseakadeemiaOperating costsTertiary education1 642 €
12.2023KaitseliitOperating costsOther national defence5 992 €
12.2023Väike-Maarja VallavalitsusOperating costsPre-school education2 779 €
12.2023KaitseliitOther operating expensesOther national defence1 198 €
11.2023Väike-Maarja VallavalitsusOperating costsMuu perekondade ja laste sotsiaalne kaitse2 632 €
11.2023SisekaitseakadeemiaOperating costsVocational education1 364 €
10.2023Väike-Maarja VallavalitsusOperating costsSport3 684 €
09.2023Väike-Maarja VallavalitsusOperating costsSchool meals2 643 €
08.2023Väike-Maarja VallavalitsusOperating costsOther protection of social risk groups2 258 €
07.2023Väike-Maarja VallavalitsusOperating costsOther leisure, culture, religion, incl. administration2 755 €
07.2023Väike-Maarja VallavalitsusLabour costsBasic and general secondary education526 €
06.2023Väike-Maarja VallavalitsusOperating costsBasic and general secondary education3 054 €
06.2023SisekaitseakadeemiaOperating costsTertiary education1 003 €
06.2023Politsei- ja PiirivalveametOperating costsPolice835 €
06.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed355 €
06.2023Räpina AianduskoolOperating costsOther education, incl. administration192 €
06.2023Rakvere LinnavalitsusOperating costsYouth work and youth centres176 €
05.2023Väike-Maarja VallavalitsusOperating costsGeneral care services outside the home2 445 €
05.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed312 €
04.2023Väike-Maarja VallavalitsusOperating costsFolk culture2 147 €
04.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed232 €
03.2023Väike-Maarja VallavalitsusOperating costsSport1 753 €
03.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed174 €
02.2023Väike-Maarja VallavalitsusOperating costsPre-school education1 911 €
02.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed355 €
01.2023Väike-Maarja VallavalitsusOperating costsFolk culture2 317 €
01.2023SisekaitseakadeemiaOperating costsVocational education1 301 €
01.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed224 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Toitlustusteenuse kvaliteedi parandamine
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseks18.05.2005 – 25.05.2005281 €
Töökeskkonnavolinike, töökeskkonnanõukogu liikmete ja töö keskkonnaspetsialisti
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseks29.03.2005 – 30.04.2005156 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Retail sale in non-specialised stores with food, beverages or tobacco predominating

20

Tegevusload

3 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO00789129.02.2008
JaekaubandusKJK01369219.04.2005
ToitlustamineKTO00299819.04.2005

History and notices

15
DateTypeContent
30.06.2025Kandemäärus ex officioAmendment entry
14.05.2025Administrative order
10.04.2025Administrative orderOsanike muutmine
06.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
18.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
29.04.2016EntryMuutmiskanne ÄS § 525 lg 2 alusel
09.02.2012EntryAmendment entry
09.02.2012Kättetoimetatav määrusAmendment entry
19.12.2011Order to remedy deficienciesAmendment entry
26.11.2010Kandemäärus ex officioAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
10.03.2003Jaatav kandeotsusAmendment entry
18.02.2003Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry