ETENRU
RegisteredViljandi County
Registry code
10898373
VAT number
EE101116262
Address
Viljandi maakond, Viljandi linn, J. Köleri tn 5, 71013
Registered
01.11.2002 · 23 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69201
Additional activities
Accounting, bookkeeping and auditing activities; tax consultancy, Rental and operating of own or leased real estate
Capital
12 000 €
Email
l•••@h•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 05.10.2026
Sales revenue83 470 €+17%2025 annual report
Profit3 781 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 002 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 065 €Tax Board 2026 Q2
Cash21 963 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months86 452 €+15%Tax Board, last 4 quarters
State taxes 12 months27 111 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 25 981 €
30 k11 k15 k19 k36 k11 k13 k26 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 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 → AAA → AA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 15% 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
Lya Pähnapuu4 companiesno tax debtPersonal ID ↗02.01.2006
Shareholders 1
Lya Pähnapuu100,0% 12 000 €01.09.2023
Beneficial owners 1
Lya Pähnapuu4 companiesno tax debtdirect holding04.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue31,6%
Labour taxes / revenue11,8%
Revenue per employee per month4 330 €
Gross salary (estimate)1 002 €
Net salary (estimate)907 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q225 981 €▲ 38%3 065 €8 220 €2
2026 Q113 068 €▼ 13%3 112 €4 647 €2
2025 Q411 102 €▼ 2%2 770 €4 382 €2
2025 Q336 301 €▲ 20%2 770 €9 862 €2
2025 Q218 849 €▲ 32%2 770 €5 399 €2
2025 Q115 099 €▼ 8%2 667 €5 403 €2
2024 Q411 296 €▼ 40%2 461 €2 900 €2
2024 Q330 198 €▲ 77%3 109 €8 144 €2
2024 Q214 241 €▲ 18%2 250 €3 863 €2
2024 Q116 418 €▲ 8%2 198 €4 050 €2
2023 Q418 874 €▲ 38%2 016 €3 620 €2
2023 Q317 081 €▼ 30%2 072 €3 719 €2
Show full history (18 quarters)
2023 Q212 101 €▼ 21%2 184 €3 275 €2
2023 Q115 240 €▼ 4%3 012 €4 600 €2
2022 Q413 629 €1 260 €2 997 €2
2022 Q324 452 €2 276 €4 801 €2
2022 Q215 334 €1 959 €3 724 €2
2022 Q115 913 €1 876 €3 235 €2

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 revenue83 470 €▲ 17%71 506 €▲ 12%63 933 €▼ 5%67 142 €▼ 6%71 465 €
Profit3 781 €▲ into profit-1 330 €▼ 769%-153 €▲ 95%-3 107 €▼ 139%-1 302 €
Profit margin4,5%-1,9%-0,2%-4,6%-1,8%
Retained earnings9 398 €▼ 12%10 728 €▼ 1%10 881 €▼ 22%13 988 €▼ 9%15 290 €
Cash21 963 €▲ 20%18 315 €▼ 1%18 457 €▲ 11%16 597 €▲ 8%15 427 €
Current assets26 620 €▲ 6%25 091 €▼ 9%27 472 €▲ 12%24 471 €▲ 22%20 072 €
Fixed assets37 943 €▼ 13%43 518 €▼ 13%50 168 €▼ 12%56 818 €▼ 10%63 468 €
Assets64 563 €▼ 6%68 609 €▼ 12%77 640 €▼ 4%81 289 €▼ 3%83 540 €
Current liabilities5 883 €▼ 24%7 710 €▼ 48%14 908 €▲ 81%8 214 €▲ 70%4 823 €
Long-term liabilities30 000 €▼ 17%36 000 €▼ 1%36 503 €▼ 22%46 693 €▼ 5%49 228 €
Total liabilities35 883 €▼ 18%43 710 €▼ 15%51 411 €▼ 6%54 907 €▲ 2%54 051 €
Equity28 680 €▲ 15%24 899 €▼ 5%26 229 €▼ 1%26 382 €▼ 11%29 489 €
Labour costs-29 977 €▼ 4%-28 730 €▼ 20%-23 866 €▼ 1%-23 690 €▲ 10%-26 221 €
Employees10%10%10%10%1
Filed30.06.202607.07.202515.07.202421.08.202302.09.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity6920170 172 €84%
Accounting, bookkeeping and auditing activities; tax consultancy6920212 198 €15%
Rental and operating of own or leased real estate682011 100 €1%

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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
OSAÜHING LEIGER1104007216,65%01.09.20230 €

Business Register

Companies linked via the board

3

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20

Licences, pledges, domains

No data

History and notices

14
DateTypeContent
06.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
10.06.2019EntryMuutmiskanne ÄS § 525 lg 2 alusel
18.01.2018EntryAmendment entry
04.12.2017EntryAmendment entry
06.01.2012EntryAmendment entry
05.01.2012Order to remedy deficienciesAmendment entry
27.10.2009AruandetrahvimäärusToimiku dokumentide kontroll
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
02.01.2006Registripiirkonna muutmineSenises registriosakonnas registrikaardi sulgemise märkus
02.01.2006Registripiirkonna muutmineUue asukoha järgses registriosakonnas registrikaardi avamise kanne
24.09.2003Jaatav kandeotsusAmendment entry
31.10.2002Jaatav kandeotsusFirst entry
23.09.2002Kättetoimetatav puuduste kõrvaldamise määrusFirst entry