ETENRU
RegisteredValga County
Registry code
10554580
VAT number
EE100535462
Address
Valga maakond, Otepää vald, Kassiratta küla, Kassiratta, 67306
Registered
28.04.1999 · 27 yrs
Activity
Retail sale via stalls and markets of food, beverages and tobacco products 47811
Additional activities
Mootorsõidukite remont ja hooldus, Freight transport by road, Rental and leasing of trucks, Service activities incidental to land transportation
Capital
1 000 000 €
Email
e•••@s•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.specialtruck.ee from email
Business Register 05.10.2026
Sales revenue1,1 m €-14%2025 annual report
Profit-135 k €2025 annual report
Employees5Tax Board 2026 Q2
Average gross salary2 696 €estimate, Tax Board 2026 Q2
Labour taxes per quarter20 624 €Tax Board 2026 Q2
Cash3 432 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months1,3 m €-19%Tax Board, last 4 quarters
State taxes 12 months168 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 448 tuh €
207 k609 k335 k460 k306 k248 k302 k448 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
83 / 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 since 26.09.2026
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 19% 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
Esmar Naruski5 companiesno tax debtPersonal ID ↗18.01.2002
Shareholders 1
Esmar Naruski100,0% 1 000 000 €01.09.2023
Beneficial owners 1
Esmar Naruski5 companiesno tax debtdirect holding02.11.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue11,2%
Labour taxes / revenue4,6%
Revenue per employee per month29 882 €
Gross salary (estimate)2 696 €
Net salary (estimate)2 181 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2448 231 €▼ 2%20 624 €50 013 €5
2026 Q1301 556 €▼ 10%16 809 €36 488 €5
2025 Q4247 636 €▼ 59%20 459 €33 626 €6
2025 Q3306 437 €▲ 48%21 505 €47 583 €6
2025 Q2459 672 €▼ 33%19 203 €63 027 €6
2025 Q1334 938 €▲ 11%18 622 €40 630 €6
2024 Q4609 209 €▲ 82%17 445 €48 326 €5
2024 Q3207 444 €▼ 25%17 108 €23 203 €5
2024 Q2681 859 €▲ 134%17 244 €26 719 €5
2024 Q1301 646 €▲ 1%16 632 €24 592 €5
2023 Q4333 820 €▲ 47%17 233 €36 592 €5
2023 Q3275 270 €▲ 16%18 311 €28 416 €5
Show full history (18 quarters)
2023 Q2291 345 €▲ 18%16 924 €34 149 €6
2023 Q1299 277 €▼ 33%17 156 €35 651 €5
2022 Q4226 962 €17 180 €17 890 €5
2022 Q3237 810 €17 471 €24 139 €5
2022 Q2245 920 €15 942 €19 129 €6
2022 Q1445 506 €14 759 €18 395 €6

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 revenue1,1 m €▼ 14%1,3 m €▲ 28%1,0 m €▲ 4%987 k €▲ 18%836 k €
Profit-135 k €▼ into loss92 176 €▼ 25%123 k €▲ 115%57 202 €▲ 369%12 184 €
Profit margin-12,0%7,0%12,0%5,8%1,5%
Retained earnings1,1 m €▲ 10%964 k €▲ 15%842 k €▲ 7%784 k €▲ 2%772 k €
Cash3 432 €▼ 84%20 964 €▲ 18%17 798 €▲ 50%11 839 €▼ 50%23 913 €
Current assets442 k €▼ 29%624 k €▲ 72%362 k €▲ 2%355 k €▲ 28%277 k €
Fixed assets1,0 m €▲ 4%989 k €▲ 7%921 k €▲ 7%863 k €▲ 10%786 k €
Assets1,5 m €▼ 9%1,6 m €▲ 26%1,3 m €▲ 5%1,2 m €▲ 15%1,1 m €
Current liabilities250 k €▲ 32%189 k €▲ 52%124 k €▼ 29%175 k €▲ 63%107 k €
Long-term liabilities231 k €▼ 22%297 k €▲ 139%124 k €▼ 5%131 k €▲ 31%100 k €
Total liabilities480 k €▼ 1%486 k €▲ 95%249 k €▼ 19%307 k €▲ 48%208 k €
Equity992 k €▼ 12%1,1 m €▲ 9%1,0 m €▲ 13%912 k €▲ 7%855 k €
Labour costs-192 k €▼ 10%-175 k €▼ 1%-172 k €▼ 3%-167 k €▼ 2%-163 k €
Employees60%60%6▼ 25%80%8
Filed26.06.202627.06.202530.05.202430.05.202330.06.2022
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
Retail sale via stalls and markets of food, beverages and tobacco products main activity47811702 750 €62%
Mootorsõidukite remont ja hooldus95311194 845 €17%
Freight transport by road49411149 612 €13%
Rental and leasing of trucks7712170 700 €6%
Service activities incidental to land transportation5221910 192 €1%

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

421 tuh € makseid · 1 toetust

Transactions with state institutions

202648 549 €
202580 485 €
202483 798 €
2023208 k €

Largest payers

Kadrioru Park390 348 €
Tallinna Loomaaed 12 748 €
Kaitseliit8 667 €
Otepää Kommunaal OÜ5 124 €
Rae Vallavalitsus3 579 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Kadrioru ParkOperating costsOther housing and communal services9 422 €
08.2026Tallinna Loomaaed Operating costsLoomaaed738 €
07.2026Kadrioru ParkOperating costsOther housing and communal services3 596 €
06.2026KaitseliitOperating costsOther national defence4 290 €
06.2026Kadrioru ParkOperating costsOther housing and communal services3 596 €
06.2026KaitseliitOther operating expensesOther national defence1 030 €
05.2026Kadrioru ParkOperating costsOther housing and communal services4 348 €
05.2026Rae VallavalitsusOperating costsCleaning of public areas868 €
04.2026Kadrioru ParkOperating costsOther housing and communal services4 044 €
03.2026Kadrioru ParkOperating costsOther housing and communal services3 963 €
03.2026KaitseliitOperating costsOther national defence1 490 €
03.2026KaitseliitOther operating expensesOther national defence358 €
02.2026Kadrioru ParkOperating costsOther housing and communal services5 099 €
02.2026Tallinna Loomaaed Operating costsLoomaaed738 €
02.2026Rae VallavalitsusOperating costsRecreation parks and bases163 €
01.2026Kadrioru ParkOperating costsOther housing and communal services4 808 €
12.2025Kadrioru ParkOperating costsOther housing and communal services3 596 €
11.2025Kadrioru ParkOperating costsOther housing and communal services3 754 €
10.2025Kadrioru ParkOperating costsOther housing and communal services7 215 €
09.2025Kadrioru ParkOperating costsOther housing and communal services3 881 €
08.2025Kadrioru ParkOperating costsCleaning of public areas4 489 €
08.2025Tallinna Loomaaed Operating costsLoomaaed721 €
07.2025Kadrioru ParkOperating costsOther housing and communal services4 177 €
06.2025Kadrioru ParkOperating costsOther housing and communal services3 538 €
05.2025Kadrioru ParkOperating costsOther housing and communal services3 538 €
05.2025Rae VallavalitsusOperating costsCleaning of public areas854 €
04.2025Kadrioru ParkOperating costsOther housing and communal services26 031 €
03.2025Kadrioru ParkOperating costsOther housing and communal services3 538 €
02.2025Kadrioru ParkOperating costsOther housing and communal services3 538 €
02.2025Tallinna Loomaaed Operating costsLoomaaed710 €
01.2025Kadrioru ParkOperating costsOther housing and communal services5 781 €
01.2025Otepää Kommunaal OÜOperating costsOther housing and communal services5 124 €
12.2024Kadrioru ParkOperating costsOther housing and communal services3 538 €
12.2024KaitseliitFixed assetsOther national defence1 230 €
12.2024Tallinna Loomaaed Operating costsLoomaaed710 €
12.2024KaitseliitOther operating expensesOther national defence270 €
11.2024Kadrioru ParkOperating costsOther housing and communal services3 538 €
11.2024Tallinna Loomaaed Operating costsLoomaaed710 €
10.2024Kadrioru ParkOperating costsOther housing and communal services3 538 €
09.2024Kadrioru ParkOperating costsOther housing and communal services3 538 €
09.2024Tallinna Loomaaed Operating costsLoomaaed710 €
08.2024Kadrioru ParkOperating costsOther housing and communal services3 538 €
08.2024Tallinna Loomaaed Operating costsLoomaaed710 €
07.2024Kadrioru ParkOperating costsOther housing and communal services4 620 €
06.2024Kadrioru ParkOperating costsOther housing and communal services6 123 €
05.2024Kadrioru ParkOperating costsGeneral transfers within government2 138 €
05.2024Tallinna Loomaaed Operating costsLoomaaed1 419 €
05.2024Rae VallavalitsusOperating costsCleaning of public areas854 €
04.2024Kadrioru ParkOperating costsOther housing and communal services956 €
04.2024Tallinna Loomaaed Operating costsLoomaaed698 €
03.2024Kadrioru ParkOperating costsCleaning of public areas14 041 €
02.2024Kadrioru ParkOperating costsCleaning of public areas15 728 €
01.2024Kadrioru ParkOperating costsOther housing and communal services15 193 €
12.2023Kadrioru ParkOperating costsOther housing and communal services20 629 €
12.2023Tallinna Loomaaed Operating costsLoomaaed698 €
11.2023Kadrioru ParkOperating costsOther housing and communal services14 961 €
10.2023Kadrioru ParkOperating costsOther housing and communal services13 020 €
09.2023Kadrioru ParkOperating costsOther housing and communal services13 020 €
08.2023Kadrioru ParkOperating costsCleaning of public areas13 350 €
08.2023Tallinna Loomaaed Operating costsLoomaaed698 €
07.2023Kadrioru ParkOperating costsOther housing and communal services13 567 €
07.2023Tallinna Loomaaed Operating costsLoomaaed1 396 €
06.2023Kadrioru ParkOperating costsOther housing and communal services13 954 €
06.2023Tallinna Loomaaed Operating costsLoomaaed698 €
05.2023Kadrioru ParkOperating costsOther housing and communal services20 089 €
05.2023Rae VallavalitsusOperating costsCleaning of public areas840 €
04.2023Kadrioru ParkOperating costsOther housing and communal services19 855 €
03.2023Kadrioru ParkOperating costsOther housing and communal services19 868 €
03.2023Tallinna Loomaaed Operating costsLoomaaed698 €
03.2023Otepää VallavalitsusOperating costsCleaning of public areas312 €
02.2023Kadrioru ParkOperating costsOther housing and communal services33 330 €
01.2023Kadrioru ParkOperating costsOther housing and communal services6 265 €
01.2023Tallinna Loomaaed Operating costsLoomaaed698 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Uudse prügipressi väljatöötamine
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Innovatsiooniosakute toetusmeede31.10.2013 – 02.06.201416 000 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

4

Top 20 in activity: Retail sale via stalls and markets of food, beverages and tobacco products

20

Osaühing ERITEHNIK: place 138 /974

Similar size: Osaühing EVELAIN, AV Media Partners osaühing, Autonaut OÜ, Ergoway OÜ, MK Baltic OÜ, Pakiauto24 OÜ, Suve.ee OÜ, tavrito OÜ, CHTRUCKS OÜ, ASMO OÜ

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

Pandid

3 records

Commercial pledges

NumberPandipidajaAmountSince
3AS SEB Pank1 300 000 €19.06.2008
2Aktsiaselts SEB Eesti Ühispank2 800 000 €15.08.2007
1Aktsiaselts SEB Eesti Ühispank2 200 000 €20.03.2007

History and notices

17
DateTypeContent
18.09.2026EntryAmendment entry
01.09.2023EntryAmendment entry
12.04.2021EntryAmendment entry
15.10.2020EntryAmendment entry
29.03.2018EntryAmendment entry
18.01.2018EntryAmendment entry
03.12.2017EntryAmendment entry
19.03.2014EntryAmendment entry
25.09.2013EntryAmendment entry
30.08.2013Eitav kandemäärusMuutmiskanne ÄS § 525 lg 2 alusel
30.06.2010Tegevusalade kustutamine registrikaardiltAmendment entry
29.01.2010EntryAmendment entry
19.06.2008EntryKommertspandi avamiskanne
17.06.2008Kättetoimetatav puuduste kõrvaldamise määrusKommertspandi avamiskanne
15.08.2007EntryKommertspandi avamiskanne
19.04.2007EntryAmendment entry
20.03.2007EntryKommertspandi avamiskanne