Osaühing PUHTUS JA HOOLITSUS
- Registry code
- 11131679
- VAT number
- EE101410942
- Address
- Ida-Viru maakond, Narva linn, Tallinna mnt 32-285, 21006
- Registered
- 11.10.2005 · 20 yrs
- Activity
- Lepinguline toitlustusteenus jm toitlustamine 56221
- Additional activities
- Beverage serving activities
- Capital
- 2 556 €
- b•••@g•••.comLog in to see
- Phone
- +372 5•• ••••Log in to see
Business Register 05.10.2026
Tax debt over €10,000 and over 90 days
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue294 k €-12%2024 annual report
Profit-1 911 €2024 annual report
Employees15Tax Board 2026 Q2
Average gross salary46 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 058 €Tax Board 2026 Q2
Cash1 236 €Cash 31.12.2024, annual report
Tax debt10 742 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months187 k €-25%Tax Board, last 4 quarters
State taxes 12 months23 107 €Tax Board, last 4 quarters
Quick check
- Tax debt 10 742 €
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2024)
- VAT registered
Stability
Follow companyNotification when something changesRatingB → C
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 25% vs a year earlier
Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Nino Kapanadze2 companies1 with tax debt | Personal ID ↗ | 10.06.2025 |
| Roman Boiko5 companies2 with tax debt | Personal ID ↗ | 22.09.2023 |
| Shareholders 1 | ||
| Roman Boiko | 100,0% 2 556 € | 27.05.2026 |
| Beneficial owners 1 | ||
| Roman Boiko5 companies2 with tax debtdirect holding | 14.02.2023 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue20,8%
Labour taxes / revenue5,1%
Revenue per employee per month465 €
Gross salary (estimate)46 €
Net salary (estimate)44 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 20 916 € | ▼ 29% | 1 058 € | 4 358 € | 15 |
| 2026 Q1 | 7 956 € | ▼ 35% | 26 € | 1 381 € | 4 |
| 2025 Q4 | 24 439 € | ▼ 36% | 774 € | 4 496 € | 3 |
| 2025 Q3 | 134 174 € | ▼ 21% | 4 961 € | 12 872 € | 5 |
| 2025 Q2 | 29 654 € | ▼ 19% | 865 € | 4 532 € | 14 |
| 2025 Q1 | 12 187 € | ▼ 21% | 82 € | 2 085 € | 3 |
| 2024 Q4 | 38 383 € | ▼ 10% | 1 287 € | 2 952 € | 4 |
| 2024 Q3 | 170 329 € | ▼ 24% | 6 468 € | 10 749 € | 11 |
| 2024 Q2 | 36 836 € | ▼ 1% | 2 431 € | 3 801 € | 18 |
| 2024 Q1 | 15 357 € | ▼ 65% | 676 € | 630 € | 4 |
| 2023 Q4 | 42 502 € | ▲ 21% | 2 247 € | 2 764 € | 7 |
| 2023 Q3 | 224 973 € | ▼ 8% | 6 944 € | 11 176 € | 16 |
Show full history (18 quarters)
| 2023 Q2 | 37 305 € | ▲ 17% | 2 943 € | 3 769 € | 28 |
| 2023 Q1 | 43 321 € | ▲ 704% | 2 071 € | 4 912 € | 7 |
| 2022 Q4 | 35 093 € | 1 275 € | 4 277 € | 7 | |
| 2022 Q3 | 244 176 € | 6 110 € | 13 465 € | 8 | |
| 2022 Q2 | 31 943 € | 1 744 € | 3 493 € | 17 | |
| 2022 Q1 | 5 391 € | 1 655 € | 1 763 € | 4 |
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
4 yr
| 2024 | 2023 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| Sales revenue | 294 k € | ▼ 12% | 336 k € | ▲ 3% | 326 k € | ▲ 11% | 294 k € |
| Profit | -1 911 € | ▼ into loss | 1 611 € | ▼ 74% | 6 146 € | ▼ 60% | 15 344 € |
| Profit margin | -0,7% | 0,5% | 1,9% | 5,2% | |||
| Retained earnings | 1 611 € | ▼ 74% | 6 146 € | ▼ 60% | 15 344 € | ▼ 1% | 15 575 € |
| Cash | 1 236 € | ▼ 72% | 4 446 € | ▼ 67% | 13 624 € | ▼ 1% | 13 697 € |
| Current assets | 6 423 € | ▼ 58% | 15 329 € | ▼ 58% | 36 937 € | ▼ 1% | 37 154 € |
| Assets | 6 423 € | ▼ 58% | 15 329 € | ▼ 58% | 36 937 € | ▼ 1% | 37 154 € |
| Current liabilities | 4 167 € | ▼ 17% | 5 016 € | ▼ 61% | 12 891 € | ▲ 250% | 3 679 € |
| Total liabilities | 4 167 € | ▼ 17% | 5 016 € | ▼ 61% | 12 891 € | ▲ 250% | 3 679 € |
| Equity | 2 256 € | ▼ 78% | 10 313 € | ▼ 57% | 24 046 € | ▼ 28% | 33 475 € |
| Labour costs | -40 177 € | ▲ 20% | -50 379 € | ▼ 26% | -40 026 € | ▲ 31% | -57 762 € |
| Employees | 8 | ▼ 50% | 16 | ▲ 100% | 8 | ▼ 33% | 12 |
| Filed | 20.07.2025 | 14.08.2024 | 30.06.2023 | 01.07.2022 | |||
| Report | 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
2024
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Lepinguline toitlustusteenus jm toitlustamine main activity | 56221 | 253 000 € | 86% |
| Beverage serving activities | 56301 | 40 924 € | 14% |
2024 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 10 742 € · as of 05.10.2026
- Ajatatud
- none, the entire debt is unpaid
- Debt arose
- 03.03.2025 · oldest unpaid claim, 581 days
- Consecutively on the list
- since 26.09.2026 (10 days) · Firmo data starts 26.09.2026
Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 10 943 €
Tax debt history over 5 years
| Start | End | Days | Largest debt | Status |
|---|---|---|---|---|
| 26.09.2026 | ongoing | 10 | 10 943 € | 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
1 884 € makseid · 1 toetust
Transactions with state institutions
2024816 €
20231 068 €
Largest payers
| Eesti Kunstiakadeemia | 816 € |
| SA Ida-Viru Ettevõtluskeskus | 562 € |
| Tartu Ülikool | 505 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 09.2024 | Eesti Kunstiakadeemia | Labour costs | Tertiary education | 424 € |
| 09.2024 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 392 € |
| 08.2023 | SA Ida-Viru Ettevõtluskeskus | Operating costs | General economic and trade policy | 562 € |
| 06.2023 | Tartu Ülikool | Operating costs | Tertiary education | 385 € |
| 06.2023 | Tartu Ülikool | Labour costs | Tertiary education | 120 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| Dokumentide ettevalmistamine taotluse esitamiseks alustavate ettevõtjate stardi Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | Ettevõtete arengu toetamine | 21.11.2005 – 16.12.2005 | 767 € |
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: Lepinguline toitlustusteenus jm toitlustamine
20
| # | Company | Revenue |
|---|---|---|
| 1 | P. DUSSMANN EESTI Osaühing | 20,2 m € |
| 2 | Osaühing Tüdrukud | 4,7 m € |
| 3 | Airo Catering Services Eesti Osaühing | 3,9 m € |
| 4 | RK Teeninduse OÜ | 2,2 m € |
| 5 | Osaühing ORFEUM | 1,9 m € |
| 6 | Aktsiaselts Tuleleek | 1,6 m € |
| 7 | Fun Dining OÜ | 1,3 m € |
| 8 | MERVIR OÜ | 1,3 m € |
| 9 | Koolitoitlustuse osaühing | 1,2 m € |
| 10 | osaühing VÄRSKA VARA | 1,2 m € |
| 11 | Bravo Catering OÜ | 1,1 m € |
| 12 | osaühing METSAKOHVIK | 877 k € |
| 13 | osaühing Bramos | 857 k € |
| 14 | OÜ Maardu Teenused | 715 k € |
| 15 | Köök, Kunst ja Kohvikud OÜ | 669 k € |
| 16 | Puhu Risti Söögimaja OÜ | 662 k € |
| 17 | Osaühing Maritta | 648 k € |
| 18 | LePe OÜ | 610 k € |
| 19 | osaühing KELLIÄRI | 566 k € |
| 20 | F.Burger OÜ | 481 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Tegevusload
1 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Toitlustamine | KTO022063 | 30.10.2017 |
History and notices
19
| Date | Type | Content |
|---|---|---|
| 02.09.2026 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | |
| 27.05.2026 | Entry | Amendment entry |
| 10.06.2025 | Entry | Amendment entry |
| 09.06.2025 | Order to remedy deficiencies | Amendment entry |
| 07.07.2024 | Warning order on deletion from the register: annual report not filed | |
| 22.09.2023 | Entry | Amendment entry |
| 20.09.2023 | Order to remedy deficiencies | Amendment entry |
| 02.09.2023 | Entry | Amendment entry |
| 30.06.2023 | Entry | Amendment entry |
| 18.01.2018 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 06.05.2013 | Entry | Amendment entry |
| 01.07.2010 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 09.12.2009 | Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta | |
| 06.10.2009 | Aruandetrahvimäärus | Toimiku dokumentide kontroll |
| 07.01.2009 | Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta | |
| 10.09.2008 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | Toimiku dokumentide kontroll |
| 10.10.2007 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | Toimiku dokumentide kontroll |
| 11.10.2005 | Jaatav kandeotsus | First entry |