ETENRU

OÜ PEREARST TARVO KIUDMA

RegisteredTartu County
Registry code
10911636
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, L. Puusepa tn 1a, 50406
Registered
09.12.2002 · 23 yrs
Activity
General medical practice activities 86211
Capital
2 556 €
Email
t•••@m•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.mis.ee from email
Business Register 08.10.2026
Sales revenue518 k €+3%2025 annual report
Profit3 931 €2025 annual report
Employees4Tax Board 2026 Q2
Average gross salary3 867 €estimate, Tax Board 2026 Q2
Labour taxes per quarter23 666 €Tax Board 2026 Q2
Cash39 400 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
State taxes 12 months100 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
A
Good, low risk
68 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · 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)
  • Not VAT registered
Stability
RatingA → BBB → A
In tax debt0 days since 26.09.2026
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Tarvo Kiudma1 companyno tax debtPersonal ID ↗09.12.2002
Shareholders 1
Tarvo Kiudma100,0% 2 556 €01.09.2023
Beneficial owners 1
Tarvo Kiudma1 companyno tax debtdirect holding16.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—23 666 €22 039 €4
2026 Q1—26 915 €27 851 €4
2025 Q4—25 549 €23 888 €4
2025 Q3—28 212 €26 338 €4
2025 Q2—23 521 €22 121 €4
2025 Q1—20 118 €19 761 €4
2024 Q4—20 644 €20 005 €3
2024 Q3—23 202 €23 270 €3
2024 Q2—20 966 €21 026 €3
2024 Q1—21 740 €22 257 €3
2023 Q4—21 550 €24 535 €3
2023 Q3—22 907 €21 812 €3
Show full history (18 quarters)
2023 Q2—23 390 €24 429 €4
2023 Q1—21 966 €20 956 €4
2022 Q4—19 050 €22 610 €4
2022 Q3—14 679 €14 157 €3
2022 Q2—18 639 €20 365 €3
2022 Q1—27 270 €25 926 €3

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 revenue518 k €▲ 3%503 k €▲ 10%457 k €▲ 17%390 k €▲ 9%358 k €
Profit3 931 €▼ 78%17 521 €▼ 47%32 895 €▲ 22%27 021 €▼ 45%49 343 €
Profit margin0,8%3,5%7,2%6,9%13,8%
Retained earnings1 291 €▼ 91%13 770 €▲ 27%10 875 €▼ 54%23 854 €▲ 64%14 511 €
Cash39 400 €▲ 90%20 740 €▲ 85%11 212 €▼ 32%16 459 €▼ 29%23 241 €
Current assets60 842 €▲ 33%45 743 €▲ 37%33 399 €▼ 2%34 090 €▼ 27%46 553 €
Fixed assets87 865 €▲ 18%74 504 €▼ 2%75 657 €▼ 10%84 382 €▲ 20%70 430 €
Assets149 k €▲ 24%120 k €▲ 10%109 k €▼ 8%118 k €▲ 1%117 k €
Current liabilities135 k €▲ 56%86 144 €▲ 38%62 474 €▼ 1%63 127 €▲ 25%50 317 €
Long-term liabilities6 055 €—0 €▼ 100%1 658 €—
Total liabilities141 k €▲ 63%86 144 €▲ 38%62 474 €▼ 4%64 785 €▲ 29%50 317 €
Equity8 034 €▼ 76%34 103 €▼ 27%46 582 €▼ 13%53 687 €▼ 19%66 666 €
Labour costs-229 k €▼ 19%-193 k €▼ 11%-174 k €▼ 1%-173 k €▼ 18%-146 k €
Employees4▲ 33%30%30%3▼ 25%4
Filed15.06.202618.06.202512.06.202426.06.202324.02.2022
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
General medical practice activities main activity86211518 018 €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

clean
No tax debt · Tax Board 08.10.2026

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

1,9 mln € makseid

Transactions with state institutions

2026365 k €
2025512 k €
2024509 k €
2023479 k €

Largest payers

Tervisekassa1 817 441 €
Tartu Ülikool45 568 €
SOTSIAALMINISTEERIUM997 €
Tartu Tervishoiu Kõrgkool112 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration44 578 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration42 538 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration47 927 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration53 748 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration46 198 €
04.2026Tartu ÜlikoolOperating costsTertiary education560 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration42 616 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration43 538 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration43 559 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration40 792 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration45 582 €
11.2025Tartu ÜlikoolOperating costsTertiary education2 380 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration46 652 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration44 310 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration43 143 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration49 180 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration41 369 €
06.2025Tartu ÜlikoolOperating costsTertiary education125 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration44 137 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration39 776 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration38 484 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration40 864 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration35 016 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration39 102 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration38 384 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration42 207 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration37 278 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration43 028 €
08.2024Tartu ÜlikoolOperating costsTertiary education350 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration50 494 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration45 861 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration45 417 €
05.2024Tartu ÜlikoolOperating costsTertiary education1 000 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration43 140 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration38 306 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration38 932 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration44 197 €
01.2024Tartu ÜlikoolOperating costsTertiary education808 €
12.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration42 159 €
12.2023SOTSIAALMINISTEERIUMMuud toetusedGeneral hospital services502 €
11.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration36 798 €
10.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration43 594 €
10.2023Tartu ÜlikoolOperating costsTertiary education764 €
09.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration36 602 €
08.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration44 285 €
08.2023Tartu ÜlikoolOperating costsTertiary education8 172 €
07.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration35 289 €
07.2023Tartu ÜlikoolOperating costsTertiary education4 609 €
06.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration38 163 €
06.2023Tartu ÜlikoolOperating costsTertiary education5 504 €
05.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration33 923 €
05.2023Tartu ÜlikoolOperating costsTertiary education4 264 €
04.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration38 088 €
04.2023Tartu ÜlikoolOperating costsTertiary education3 599 €
03.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration28 180 €
03.2023Tartu ÜlikoolOperating costsTertiary education4 349 €
03.2023SOTSIAALMINISTEERIUMMuud toetusedGeneral hospital services495 €
02.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration30 232 €
02.2023Tartu ÜlikoolOperating costsTertiary education4 049 €
01.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration29 778 €
01.2023Tartu ÜlikoolOperating costsTertiary education5 036 €
01.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education112 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
Osaühing BFG1072408715,63%01.09.202391 957 €

Business Register

Companies linked via the board

0

No linked companies found

Top 20 in activity: General medical practice activities

20

Domains

1 records

Domains

DomainSource
mis.eeemail

History and notices

7
DateTypeContent
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
22.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
22.12.2011EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
06.12.2002Jaatav kandeotsusFirst entry