ETENRU

Osaühing Lammasmäe Puhkekeskus

RegisteredLääne-Viru County
Registry code
10572424
VAT number
EE100554692
Address
Lääne-Viru maakond, Viru-Nigula vald, Linnuse küla, 44014
Registered
09.08.1999 · 27 yrs
Activity
Holiday and other short-stay accommodation 55203
Additional activities
Event catering activities, Holiday and other short-stay accommodation
Capital
2 556 €
Email
i•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.lammasmae.ee
Business Register 08.10.2026
Ajatatud maksuvõlg 4 743 €
Sales revenue549 k €+18%2025 annual report
Profit-12 695 €2025 annual report
Employees9Tax Board 2026 Q2
Average gross salary1 132 €estimate, Tax Board 2026 Q2
Labour taxes per quarter15 591 €Tax Board 2026 Q2
Cash19 964 €Cash 31.12.2025, annual report
Tax debt4 743 €kogu võlg ajatatudTax Board 08.10.2026 · details below
Revenue 12 months523 k €+1%Tax Board, last 4 quarters
State taxes 12 months118 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 13
26.0929.0902.1005.1008.10
Total tax debtsellest ajatatudmax 4 743 €
Details ↓
Turnover by quarter · latest 92 752 €
325 k36 k54 k104 k310 k87 k34 k93 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 08.10.2026 · open data
Quick check
  • Tax debt 4 743 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB → BB
In tax debt13 days since 26.09.2026
Revenue 12 months▲ 1% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Meelis Parijõgi6 companies3 with tax debtPersonal ID ↗10.04.2000
Shareholders 1
Meelis Parijõgi100,0% 2 556 €02.09.2023
Beneficial owners 1
Meelis Parijõgi6 companies3 with tax debtmember of the senior management body, i.e. management or supervisory board member12.03.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue23,0%
Labour taxes / revenue16,8%
Revenue per employee per month3 435 €
Gross salary (estimate)1 132 €
Net salary (estimate)1 005 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q292 752 €▼ 11%15 591 €21 301 €9
2026 Q133 693 €▼ 37%12 800 €11 357 €7
2025 Q486 586 €▲ 139%16 328 €19 905 €10
2025 Q3309 977 €▼ 5%15 137 €65 775 €9
2025 Q2103 726 €▲ 23%22 758 €33 198 €10
2025 Q153 816 €▲ 93%12 368 €18 974 €10
2024 Q436 202 €▼ 64%4 137 €6 154 €10
2024 Q3325 033 €▼ 15%14 524 €45 680 €10
2024 Q284 254 €▲ 78%13 082 €19 468 €10
2024 Q127 922 €▼ 40%7 339 €7 185 €10
2023 Q4101 631 €▲ 182%12 196 €15 769 €10
2023 Q3383 810 €▼ 4%12 249 €43 377 €10
Show full history (18 quarters)
2023 Q247 333 €▼ 34%9 352 €8 825 €11
2023 Q146 458 €▲ 4%9 296 €0 €9
2022 Q436 006 €10 927 €10 634 €9
2022 Q3398 272 €11 831 €53 486 €10
2022 Q271 703 €8 306 €12 027 €12
2022 Q144 817 €9 454 €9 637 €9

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 revenue549 k €▲ 18%467 k €▼ 14%542 k €▼ 1%546 k €▲ 36%401 k €
Profit-12 695 €▲ 71%-44 429 €▼ 717%-5 440 €▼ into loss54 614 €▲ 25%43 536 €
Profit margin-2,3%-9,5%-1,0%10,0%10,9%
Retained earnings497 k €▼ 8%541 k €▼ 1%547 k €▲ 11%492 k €▲ 10%448 k €
Cash19 964 €▼ 64%54 838 €▲ 3%53 283 €▲ 35%39 465 €▲ 575%5 851 €
Current assets84 291 €▲ 17%71 842 €▲ 25%57 675 €▼ 35%88 677 €▲ 640%11 991 €
Fixed assets1,0 m €▼ 8%1,1 m €▲ 29%870 k €▲ 3%843 k €▲ 5%803 k €
Assets1,1 m €▼ 6%1,2 m €▲ 29%928 k €0%932 k €▲ 14%815 k €
Current liabilities192 k €▲ 94%98 928 €▲ 128%43 461 €▲ 7%40 774 €▼ 25%54 291 €
Long-term liabilities443 k €▼ 26%597 k €▲ 75%340 k €0%341 k €▲ 28%266 k €
Total liabilities634 k €▼ 9%695 k €▲ 81%384 k €0%382 k €▲ 19%320 k €
Equity487 k €▼ 3%500 k €▼ 8%544 k €▼ 1%549 k €▲ 11%495 k €
Labour costs-152 k €▼ 20%-126 k €▼ 5%-121 k €▼ 10%-110 k €▼ 12%-98 106 €
Employees80%80%80%80%8
Filed30.06.202620.07.202501.07.202405.07.202316.09.2022
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
Holiday and other short-stay accommodation main activity55203444 438 €82%
Event catering activities5621156 144 €10%
Holiday and other short-stay accommodation552042 611 €8%

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 4 743 € · as of 08.10.2026
Ajatatud (tasumisgraafik)
4 743 € · kuni 30.06.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.04.2026 · oldest unpaid claim, 181 days
Consecutively on the list
since 26.09.2026 (13 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 08.10.2026 · days in debt: 13

26.0929.0902.1005.1008.10
Total tax debtsellest ajatatudmax 4 743 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing134 743 €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

526 tuh € makseid · 1 toetust

Transactions with state institutions

202657 995 €
2025184 k €
202480 350 €
2023204 k €

Largest payers

Põllumajanduse Registrite ja Informatsiooni Amet66 371 €
Riigi Kinnisvara AS48 208 €
Prokuratuur34 699 €
Riigi Kaitseinvesteeringute Keskus30 830 €
VÄLISMINISTEERIUM29 998 €
All payments by month
MonthPayerTypeFieldAmount
08.2026RIIGIKOGU (Riigikogu Kantselei)Labour costsCentral government executive and legislative bodies12 855 €
08.2026Tallinna Ettevõtlusinkubaatorid SAOperating costsGeneral economic and trade policy9 414 €
08.2026Tallinna TehnikakõrgkoolOperating costsTertiary education6 584 €
08.2026Tallinna TehnikakõrgkoolLabour costsTertiary education5 741 €
08.2026RIIGIKOGU (Riigikogu Kantselei)Operating costsCentral government executive and legislative bodies5 254 €
07.2026Kohtla-Järve Järve KoolOperating costsBasic and general secondary education3 472 €
07.2026Kohtla-Järve Järve KoolLabour costsBasic and general secondary education2 808 €
06.2026KaitseliitOperating costsOther national defence3 948 €
06.2026Rakvere AmetikoolLabour costsVocational education1 000 €
06.2026KaitseliitOther operating expensesOther national defence772 €
05.2026Hiiumaa VallavalitsusOperating costsMunicipal government2 574 €
05.2026Viru VanglaOperating costsDetention facilities806 €
04.2026OÜ StrantumOperating costsOther economic affairs (incl. administration)1 272 €
04.2026RIIGIKOGU (Riigikogu Kantselei)Operating costsCentral government executive and legislative bodies1 240 €
01.2026Viru-Nigula VallavalitsusOperating costsMunicipal government254 €
11.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus9 703 €
10.2025SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse4 297 €
10.2025Narva-Jõesuu LinnavalitsusOperating costsWater transport655 €
10.2025SotsiaalkindlustusametLabour costsMuu perekondade ja laste sotsiaalne kaitse379 €
09.2025Riigi Kinnisvara ASLabour costsOther general services22 627 €
09.2025Maardu LinnavalitsusOperating costsMunicipal government9 419 €
09.2025MTÜ Lääne-Viru Omavalitsuste LiitOperating costsOther general government services8 696 €
09.2025Riigi Kinnisvara ASOperating costsOther general services6 144 €
09.2025Heino Elleri MuusikakoolOperating costsVocational education442 €
09.2025Politsei- ja PiirivalveametOperating costsPolice240 €
08.2025Riigi Kaitseinvesteeringute KeskusLabour costsMilitary defence30 265 €
08.2025MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration18 942 €
08.2025Riigi Kaitseinvesteeringute KeskusOperating costsMilitary defence564 €
07.2025Saue VallavalitsusOperating costsMunicipal government19 929 €
07.2025Jõgeva VallavalitsusOperating costsSubstitute and aftercare490 €
06.2025Eesti Keele InstituutOperating costsBasic and general secondary education22 218 €
06.2025Eesti Keele InstituutLabour costsBasic and general secondary education1 143 €
05.2025Maardu LinnavalitsusOperating costsMunicipal government5 000 €
03.2025Viru-Nigula VallavalitsusOperating costsSport2 915 €
03.2025Haridus- ja NoorteametOperating costsOther education, incl. administration2 800 €
03.2025MTÜ Lääne-Viru Omavalitsuste LiitOperating costsOther general government services1 220 €
02.2025Riigi Kinnisvara ASCurrent assetsOther general services3 050 €
02.2025Toila VallavalitsusOperating costsBasic and general secondary education2 932 €
01.2025Riigi Kinnisvara ASLabour costsOther general services5 663 €
01.2025Riigi Kinnisvara ASOperating costsOther general services3 837 €
12.2024Viru-Nigula VallavalitsusOperating costsBasic and general secondary education1 447 €
07.2024SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy3 925 €
07.2024VÄLISMINISTEERIUMOperating costsForeign policy2 183 €
06.2024ProkuratuurLabour costsOther public order and safety, incl. administration25 588 €
06.2024REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMLabour costsPõllumajandus16 775 €
06.2024ProkuratuurOperating costsOther public order and safety, incl. administration9 111 €
06.2024Harku VallavalitsusOperating costsMunicipal government8 436 €
06.2024KaitseliitOperating costsOther national defence295 €
06.2024KaitseliitOther operating expensesOther national defence65 €
05.2024Riigi Kinnisvara ASCurrent assetsOther general services5 203 €
05.2024Riigi Kinnisvara ASLabour costsOther general services817 €
05.2024Eesti GeoloogiateenistusOperating costsR&D in environmental protection634 €
05.2024Eesti GeoloogiateenistusLabour costsR&D in environmental protection37 €
03.2024Riigi Kinnisvara ASCurrent assetsOther general services867 €
02.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus2 495 €
02.2024Viru-Nigula VallavalitsusOperating costsValla- ja linnavolikogu2 472 €
12.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus19 812 €
12.2023Viru VanglaOperating costsDetention facilities1 016 €
11.2023KaitseliitOperating costsOther national defence3 782 €
11.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus2 999 €
11.2023KaitseliitOther operating expensesOther national defence756 €
09.2023JUSTIITSMINISTEERIUMLabour costsOther public order and safety, incl. administration21 151 €
09.2023VÄLISMINISTEERIUMLabour costsForeign policy16 528 €
09.2023VÄLISMINISTEERIUMOperating costsForeign policy11 287 €
09.2023Rakvere VallavalitsusOperating costsBasic and general secondary education2 696 €
09.2023Viru VanglaOperating costsDetention facilities660 €
08.2023Riigi Infosüsteemi AmetOperating costsCommunications11 462 €
08.2023Riigi Infosüsteemi AmetLabour costsCommunications9 426 €
08.2023Narva-Jõesuu LinnavalitsusOperating costsOther economic affairs (incl. administration)5 109 €
08.2023SA Tartu Perekodu KäopesaOperating costsSubstitute and aftercare2 980 €
08.2023Viru-Nigula VallavalitsusOperating costsLeisure events1 904 €
08.2023Tallinna LinnavaraametOperating costsOther housing and communal services1 712 €
08.2023Põlva GümnaasiumOperating costsBasic and general secondary education885 €
08.2023Tallinna LinnavaraametLabour costsOther housing and communal services863 €
08.2023Põlva GümnaasiumLabour costsBasic and general secondary education505 €
07.2023Keskkonnaministeeriumi InfotehnoloogiakeskusOperating costsOther general services9 577 €
07.2023Tõrva VallavalitsusOperating costsMunicipal government3 677 €
06.2023SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse7 440 €
06.2023SA Rakvere TeatrimajaOperating costsTheatres6 699 €
06.2023Viru-Nigula VallavalitsusOperating costsYouth work and youth centres3 000 €
06.2023SotsiaalkindlustusametLabour costsMuu perekondade ja laste sotsiaalne kaitse2 392 €
06.2023SA Ida-Viru Investeeringute AgentuurOperating costsGeneral economic development projects1 813 €
06.2023Rakvere LinnavalitsusOperating costsPre-school education936 €
06.2023Politsei- ja PiirivalveametOperating costsPolice820 €
06.2023Eesti GeoloogiateenistusLabour costsR&D in environmental protection630 €
06.2023Eesti GeoloogiateenistusOperating costsR&D in environmental protection568 €
06.2023Rakvere VallavalitsusOperating costsPre-school education216 €
05.2023Eesti RahvusringhäälingOperating costsBroadcasting and publishing services240 €
04.2023Riigi Infosüsteemi AmetOperating costsCommunications7 921 €
03.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus31 361 €
03.2023SA Lääne-Viru ArenduskeskusOperating costsGeneral economic and trade policy1 395 €
02.2023SA Rakvere TeatrimajaOperating costsTheatres6 000 €
01.2023Lüganuse VallavalitsusOperating costsBasic and general secondary education3 724 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Turistide teenindamiseks vajalike ehitiste ja rajatiste rekonstrueerimine
Lõpetatud · Põllumajanduse Registrite ja Informatsiooni Amet
Majandustegevuse mitmekesistamine maapiirkonnas01.11.2006 – 31.05.2008101 901 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Holiday and other short-stay accommodation

20

Licences, domains

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO00326628.04.2005

Domains

DomainSource
lammasmae.eeBusiness Register

History and notices

10
DateTypeContent
02.09.2023EntryAmendment entry
23.03.2022EntrySecond, constitutive merger entry (on the acquiring company's register card)
22.03.2018EntryAmendment entry
19.01.2018EntryAmendment entry
12.07.2013EntryAmendment entry
25.01.2013Negative entry order: deficiencies not remediedAmendment entry
24.08.2012Order to remedy deficienciesAmendment entry
18.06.2010EntryAmendment entry
14.09.2009EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry