ETENRU

LIANDRE RAAMATUPIDAMISTEENUSED OÜ

RegisteredHarju County
Registry code
11021407
VAT number
EE100894899
Address
Harju maakond, Saku vald, Saku alevik, Aiandi tn 5, 75501
Registered
18.03.2004 · 22 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 556 €
Email
i•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 08.10.2026
Ajatatud maksuvõlg 4 129 €
Sales revenue148 k €-2%2025 annual report
Profit3 330 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 947 €estimate, Tax Board 2026 Q2
Labour taxes per quarter5 958 €Tax Board 2026 Q2
Cash1 879 €Cash 31.12.2025, annual report
Tax debt4 129 €kogu võlg ajatatudTax Board 08.10.2026 · details below
Revenue 12 months144 k €-4%Tax Board, last 4 quarters
State taxes 12 months15 590 €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 4 129 €
Details ↓
Turnover by quarter · latest 36 646 €
40 k34 k34 k43 k37 k34 k36 k37 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · open data
Quick check
  • Tax debt 4 129 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB
In tax debt13 days since 26.09.2026
Revenue 12 months▼ 4% vs a year earlier
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
Liana Aaviste7 companies1 with tax debtPersonal ID ↗18.03.2004
Shareholders 1
Liana Aaviste100,0% 2 556 €01.09.2023
Beneficial owners 1
Liana Aaviste7 companies1 with tax debtdirect holding11.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue16,9%
Labour taxes / revenue16,3%
Revenue per employee per month6 108 €
Gross salary (estimate)1 947 €
Net salary (estimate)1 618 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q236 646 €▼ 14%5 958 €6 195 €2
2026 Q136 321 €▲ 8%2 919 €2 861 €2
2025 Q434 453 €▲ 2%3 260 €3 346 €2
2025 Q336 673 €▼ 8%3 124 €3 188 €2
2025 Q242 810 €▲ 10%3 271 €3 365 €2
2025 Q133 603 €▼ 14%818 €871 €2
2024 Q433 853 €▼ 10%4 361 €4 230 €1
2024 Q339 719 €▲ 7%2 181 €2 303 €2
2024 Q238 808 €▲ 6%1 090 €1 537 €2
2024 Q139 264 €▲ 15%2 181 €2 396 €2
2023 Q437 551 €▲ 14%6 542 €6 481 €2
2023 Q337 190 €▲ 4%1 090 €1 485 €2
Show full history (18 quarters)
2023 Q236 646 €▼ 8%3 271 €3 350 €2
2023 Q134 118 €▼ 3%1 090 €1 291 €2
2022 Q432 867 €2 181 €2 243 €2
2022 Q335 881 €3 271 €3 325 €2
2022 Q239 750 €4 731 €4 929 €2
2022 Q135 329 €5 988 €6 231 €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 revenue148 k €▼ 2%151 k €▲ 3%146 k €▲ 2%143 k €▲ 5%136 k €
Profit3 330 €▲ into profit-18 583 €▼ into loss2 909 €▲ 10%2 636 €▼ 56%5 983 €
Profit margin2,3%-12,3%2,0%1,8%4,4%
Retained earnings70 641 €▼ 21%89 224 €▲ 3%86 315 €▲ 3%83 679 €▲ 8%77 696 €
Cash1 879 €▼ 86%13 676 €▼ 72%48 564 €▲ 1%48 320 €▼ 14%56 065 €
Current assets15 628 €▼ 30%22 444 €▼ 71%77 017 €▲ 4%74 031 €▲ 4%70 852 €
Fixed assets69 165 €0%69 165 €▲ 169%25 690 €0%25 690 €0%25 690 €
Assets84 793 €▼ 7%91 609 €▼ 11%103 k €▲ 3%99 721 €▲ 3%96 542 €
Current liabilities8 266 €▼ 55%18 412 €▲ 69%10 927 €▲ 1%10 850 €▲ 5%10 307 €
Total liabilities8 266 €▼ 55%18 412 €▲ 69%10 927 €▲ 1%10 850 €▲ 5%10 307 €
Equity76 527 €▲ 5%73 197 €▼ 20%91 780 €▲ 3%88 871 €▲ 3%86 235 €
Labour costs-31 037 €▲ 5%-32 718 €▼ 6%-30 908 €▼ 2%-30 324 €▲ 6%-32 112 €
Employees20%20%20▼ 100%2
Filed30.06.202630.06.202525.07.202415.09.202306.11.2022
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 activity69202147 891 €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 4 129 € · as of 08.10.2026
Ajatatud (tasumisgraafik)
4 129 € · kuni 20.08.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.10.2025 · oldest unpaid claim, 363 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 4 129 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing134 129 €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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

6

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

20

Licences, pledges, domains

No data

History and notices

12
DateTypeContent
25.07.2024EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
06.07.2024Warning order on deletion from the register: annual report not filed
11.09.2023Warning order on deletion from the register: annual report not filed
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
08.11.2017EntryAmendment entry
01.03.2016Warning order on deletion from the register: annual report not filed
14.07.2011EntryAmendment entry
01.07.2011Order to remedy deficienciesAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
18.09.2008EntryAmendment entry
18.03.2004Jaatav kandeotsusFirst entry