ETENRU
RegisteredTartu County
Registry code
10301843
VAT number
EE100675843
Address
Tartu maakond, Tartu linn, Tartu linn, L. Puusepa tn 1a, 50406
Registered
31.10.1997 · 28 yrs
Activity
Other retail sale of new goods in specialised stores 47781
Capital
8 000 €
Email
a•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 05.10.2026
Negative equity, low liquidity and tax debt
Sales revenue974 k €-7%2025 annual report
Profit-58 165 €2025 annual report
Employees32Tax Board 2026 Q2
Average gross salary1 274 €estimate, Tax Board 2026 Q2
Labour taxes per quarter62 365 €Tax Board 2026 Q2
Cash185 k €Cash 31.12.2025, annual report
Tax debt35 018 €sh ajatatud 10 518 €Tax Board 05.10.2026 · details below
Revenue 12 months1,1 m €-1%Tax Board, last 4 quarters
State taxes 12 months273 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 35 676 €
Details ↓
Turnover by quarter · latest 248 tuh €
278 k279 k255 k288 k254 k299 k286 k248 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
53 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 35 018 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB since 26.09.2026
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 1% vs a year earlier
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Andrus Liba3 companies1 with tax debtPersonal ID ↗03.03.2014
Shareholders 1
osaühing ARIOL TRADING100,0% 8 000 €01.09.2023
Beneficial owners 1
Andrus Liba3 companies1 with tax debtdirect holding29.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue31,1%
Labour taxes / revenue25,1%
Revenue per employee per month2 586 €
Gross salary (estimate)1 274 €
Net salary (estimate)1 112 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2248 255 €▼ 14%62 365 €77 224 €32
2026 Q1286 150 €▲ 12%47 938 €60 822 €36
2025 Q4298 541 €▲ 7%63 960 €74 962 €34
2025 Q3253 521 €▼ 9%40 075 €60 267 €37
2025 Q2288 402 €▼ 5%45 051 €47 422 €35
2025 Q1255 415 €▼ 13%63 595 €74 748 €35
2024 Q4279 314 €▼ 16%40 457 €55 329 €34
2024 Q3278 412 €▲ 7%54 009 €67 825 €35
2024 Q2303 313 €▲ 10%53 509 €65 972 €36
2024 Q1293 166 €▲ 27%46 929 €58 679 €38
2023 Q4330 555 €▲ 38%48 561 €62 135 €36
2023 Q3261 345 €▲ 22%43 953 €55 937 €35
Show full history (18 quarters)
2023 Q2276 136 €▲ 5%41 742 €53 337 €33
2023 Q1231 633 €▲ 7%41 181 €50 332 €32
2022 Q4238 955 €37 611 €46 941 €32
2022 Q3214 048 €44 518 €54 646 €33
2022 Q2263 817 €30 369 €42 846 €34
2022 Q1216 973 €32 845 €40 357 €34

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 revenue974 k €▼ 7%1,0 m €▲ 6%986 k €▲ 22%807 k €▲ 11%727 k €
Profit-58 165 €▼ 29%-45 250 €▼ into loss20 148 €▲ into profit-4 140 €▲ 86%-30 206 €
Profit margin-6,0%-4,3%2,0%-0,5%-4,2%
Retained earnings-117 k €▼ 63%-71 661 €▲ 22%-91 809 €▼ 5%-87 669 €▼ 53%-57 463 €
Cash185 k €▲ 15%161 k €▲ 35%119 k €▲ 45%82 223 €▼ 2%83 534 €
Current assets413 k €▼ 1%416 k €▲ 7%390 k €▲ 25%311 k €▲ 4%300 k €
Fixed assets9 792 €▼ 10%10 896 €▼ 40%18 092 €▼ 36%28 342 €▼ 5%29 839 €
Assets423 k €▼ 1%427 k €▲ 5%408 k €▲ 20%339 k €▲ 3%330 k €
Current liabilities486 k €▲ 13%431 k €▲ 18%366 k €▲ 15%318 k €▲ 4%305 k €
Total liabilities486 k €▲ 13%431 k €▲ 18%366 k €▲ 15%318 k €▲ 4%305 k €
Equity-62 264 €▼ 15×-4 099 €▼ into loss41 151 €▲ 96%21 003 €▼ 16%25 143 €
Labour costs-548 k €▲ 4%-573 k €▼ 17%-489 k €▼ 21%-402 k €▼ 10%-366 k €
Employees21▼ 12%24▲ 9%220%220%22
Filed30.06.202602.07.202508.07.202403.07.202304.07.2022
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
Other retail sale of new goods in specialised stores main activity47781973 832 €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

1 records
Tax debt 35 018 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
10 518 € · kuni 31.12.2026
Ajatamata osa
24 500 €
Debt arose
10.08.2026 · oldest unpaid claim, 56 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 35 676 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1035 676 €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

54 084 € makseid

Transactions with state institutions

20265 485 €
20259 127 €
202416 608 €
202322 863 €

Largest payers

SA Tartu Ülikooli Kliinikum39 143 €
Viru Vangla14 112 €
SA Perekodu285 €
Tartu Hooldekodu190 €
SA Narva-Jõesuu Peremajad182 €
All payments by month
MonthPayerTypeFieldAmount
08.2026SA PerekoduOperating costsSubstitute and aftercare145 €
07.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services742 €
06.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 032 €
05.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services613 €
04.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services709 €
03.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services758 €
03.2026SA Narva-Jõesuu PeremajadOperating costsSubstitute and aftercare182 €
02.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 306 €
12.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services596 €
11.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services790 €
10.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services742 €
09.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services725 €
08.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services129 €
07.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services650 €
06.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 047 €
05.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services698 €
04.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services999 €
03.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services891 €
02.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 041 €
01.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services820 €
12.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services847 €
11.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services2 535 €
09.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services899 €
08.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services203 €
07.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services867 €
06.2024Viru VanglaOperating costsDetention facilities943 €
06.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services882 €
05.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services941 €
05.2024Viru VanglaOperating costsDetention facilities845 €
04.2024Viru VanglaOperating costsDetention facilities1 859 €
04.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 249 €
03.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 179 €
03.2024Viru VanglaOperating costsDetention facilities254 €
02.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services828 €
01.2024Viru VanglaOperating costsDetention facilities1 446 €
01.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services831 €
12.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 060 €
12.2023Viru VanglaOperating costsDetention facilities691 €
11.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services3 019 €
10.2023Viru VanglaOperating costsDetention facilities622 €
09.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 485 €
09.2023Viru VanglaOperating costsDetention facilities808 €
08.2023Viru VanglaOperating costsDetention facilities635 €
07.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 262 €
07.2023Viru VanglaOperating costsDetention facilities1 128 €
06.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 107 €
06.2023Viru VanglaOperating costsDetention facilities426 €
05.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services943 €
05.2023Viru VanglaOperating costsDetention facilities699 €
05.2023Tartu HooldekoduOperating costsGeneral care services outside the home190 €
05.2023SA Aarike HooldekeskusOperating costsGeneral care services outside the home156 €
05.2023SA Aarike HooldekeskusOther operating expensesGeneral care services outside the home16 €
04.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 739 €
04.2023Viru VanglaOperating costsDetention facilities322 €
04.2023SA PerekoduOperating costsSubstitute and aftercare140 €
03.2023Viru VanglaOperating costsDetention facilities972 €
03.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services696 €
02.2023Viru VanglaOperating costsDetention facilities1 500 €
02.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 198 €
01.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 087 €
01.2023Viru VanglaOperating costsDetention facilities962 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Other retail sale of new goods in specialised stores

20

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

Licences, pledges, domains

No data

History and notices

15
DateTypeContent
06.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
05.12.2018EntryAmendment entry
17.01.2018EntryAmendment entry
22.12.2017EntryAmendment entry
15.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
03.03.2014EntryAmendment entry
25.02.2014Order to remedy deficienciesAmendment entry
03.04.2012EntryAmendment entry
20.02.2012Order to remedy deficienciesAmendment entry
05.01.2012Order to remedy deficienciesAmendment entry
28.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
29.01.2007Hoiatusmäärus sundlõpetamiseks: ebapiisav netovara
24.12.2002Jaatav kandeotsusMitteavaldatav muutmiskanne