ETENRU
RegisteredTartu County
Registry code
11298405
VAT number
EE101122379
Address
Tartu maakond, Tartu linn, Tartu linn, Kaupmehe tn 6, 50104
Registered
13.09.2006 · 20 yrs
Activity
Construction of roads and motorways 42111
Capital
2 556 €
Email
i•••@k•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.kivipartner.ee from email
LEI
254900WEBQ66U0OIV456 ISSUED
Business Register 06.10.2026
Sales revenue4,8 m €-12%2025 annual report
Profit1,0 m €2025 annual report
Employees13Tax Board 2026 Q2
Average gross salary1 951 €estimate, Tax Board 2026 Q2
Labour taxes per quarter38 806 €Tax Board 2026 Q2
Cash3,7 m €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months4,4 m €-35%Tax Board, last 4 quarters
State taxes 12 months895 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 426 tuh €
2,2 M2,8 M940 k776 k1,2 M2,3 M475 k426 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AAA
Excellent, very low risk
93 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · 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
RatingAAA → AA → AAA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 35% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Ranno Kaju2 companiesno tax debtPersonal ID ↗22.01.2019
Rivo Kaju2 companiesno tax debtPersonal ID ↗22.10.2008
Shareholders 2
Ranno Kaju50,0% 1 278 €01.09.2023
Rivo Kaju50,0% 1 278 €01.09.2023
Beneficial owners 2
Ranno Kaju2 companiesno tax debtdirect holding25.03.2021
Rivo Kaju2 companiesno tax debtdirect holding25.03.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue9,8%
Labour taxes / revenue9,1%
Revenue per employee per month10 918 €
Gross salary (estimate)1 951 €
Net salary (estimate)1 621 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2425 800 €▼ 45%38 806 €41 707 €13
2026 Q1475 435 €▼ 49%57 040 €158 348 €11
2025 Q42 312 265 €▼ 16%76 732 €454 131 €12
2025 Q31 158 955 €▼ 48%83 334 €240 813 €20
2025 Q2775 586 €▲ 671%58 490 €103 630 €22
2025 Q1940 368 €▲ 15%80 484 €194 475 €16
2024 Q42 766 254 €▲ 45%76 261 €397 602 €20
2024 Q32 225 570 €▲ 156%75 939 €267 560 €23
2024 Q2100 638 €▼ 89%52 976 €50 645 €23
2024 Q1816 236 €▼ 2%60 327 €163 524 €19
2023 Q41 911 910 €▼ 27%62 392 €243 015 €20
2023 Q3868 623 €▼ 38%64 291 €104 342 €20
Show full history (18 quarters)
2023 Q2908 927 €▼ 39%48 176 €147 221 €21
2023 Q1832 896 €▼ 1%64 582 €152 241 €17
2022 Q42 626 536 €55 573 €326 564 €20
2022 Q31 410 186 €52 924 €117 582 €20
2022 Q21 498 521 €48 710 €185 747 €19
2022 Q1842 343 €49 611 €113 145 €20

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 revenue4,8 m €▼ 12%5,5 m €▲ 28%4,3 m €▼ 31%6,3 m €▼ 2%6,4 m €
Profit1,0 m €▲ 46%706 k €▲ 31%538 k €▼ 63%1,4 m €▲ 15%1,3 m €
Profit margin21,4%12,9%12,5%23,2%19,8%
Retained earnings6,4 m €▲ 6%6,0 m €▲ 6%5,7 m €▲ 29%4,4 m €▲ 35%3,3 m €
Cash3,7 m €▲ 9%3,4 m €▲ 7%3,2 m €▲ 12%2,9 m €▲ 103%1,4 m €
Current assets6,1 m €▲ 18%5,2 m €▲ 10%4,7 m €▼ 3%4,8 m €▲ 34%3,6 m €
Fixed assets1,9 m €▼ 12%2,2 m €▲ 15%1,9 m €▲ 21%1,5 m €▲ 9%1,4 m €
Assets8,0 m €▲ 9%7,4 m €▲ 12%6,6 m €▲ 3%6,4 m €▲ 27%5,0 m €
Current liabilities434 k €▼ 3%446 k €▲ 48%301 k €▼ 33%453 k €▲ 30%349 k €
Long-term liabilities125 k €▼ 26%169 k €▲ 228%51 390 €▼ 38%82 228 €▼ 47%155 k €
Total liabilities559 k €▼ 9%615 k €▲ 74%353 k €▼ 34%535 k €▲ 6%504 k €
Equity7,5 m €▲ 11%6,8 m €▲ 8%6,2 m €▲ 6%5,9 m €▲ 29%4,5 m €
Labour costs-647 k €▲ 3%-668 k €▼ 19%-561 k €▼ 6%-528 k €0%-526 k €
Employees18▼ 5%19▲ 6%180%180%18
Filed30.06.202619.06.202529.06.202430.06.202330.06.2022
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
Construction of roads and motorways main activity421114 818 294 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Building permits where the company is a party

1 dokument
Documents1
As owner0
As builder1
In the last 12 months1
DateBuilding and addressDocument and roleMunicipality
02.10.2026Storm sewer
Tartu linn, Tartu linn, Emajõe tänav T1
Notice of commencement of construction
ehitaja
Tartu linnEHR →

All building permits of this company → Source: Register of Construction Works (CC BY-SA 3.0). Private persons are not shown.

Debts and court cases

clean
No tax debt · Tax Board 06.10.2026

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

16,8 mln € makseid · 11 tenders

Transactions with state institutions

20261,6 m €
20255,1 m €
20245,2 m €
20234,9 m €

Largest payers

Tartu Linnavalitsus3 636 517 €
Rakvere Linnavalitsus3 316 577 €
Viljandi Linnavalitsus1 652 534 €
Kambja Vallavalitsus1 263 230 €
Valga Vallavalitsus1 079 160 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Kambja VallavalitsusFixed assetsMunicipal government265 316 €
08.2026Kambja VallavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse2 170 €
07.2026Rakvere VallavalitsusFixed assetsSport166 124 €
07.2026Tartu VallavalitsusOperating costsRoad transport1 640 €
06.2026Kambja VallavalitsusFixed assetsMunicipal government350 872 €
06.2026Luunja Varahalduse SAOperating costsMineraalse toorme (v.a mineraalne kütus) kaevandamine3 887 €
05.2026Kambja VallavalitsusFixed assetsMunicipal government221 655 €
05.2026Rakvere VallavalitsusFixed assetsSport59 684 €
04.2026Kambja VallavalitsusFixed assetsMunicipal government167 947 €
03.2026AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services992 €
02.2026Tartu LinnavalitsusFixed assetsRoad transport82 478 €
02.2026AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services992 €
01.2026Kambja VallavalitsusFixed assetsMunicipal government237 686 €
01.2026TranspordiametFixed assetsRoad transport22 566 €
01.2026Kambja VallavalitsusOperating costsRoad transport17 584 €
01.2026AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services992 €
12.2025Tartu LinnavalitsusFixed assetsRoad transport928 186 €
12.2025Viljandi LinnavalitsusFixed assetsRoad transport197 900 €
12.2025TranspordiametFixed assetsRoad transport51 832 €
12.2025Tartu LinnavalitsusOperating costsRoad transport24 557 €
11.2025Tartu LinnavalitsusFixed assetsRoad transport583 618 €
11.2025Viljandi LinnavalitsusFixed assetsRoad transport249 950 €
11.2025Tartu LinnavalitsusOperating costsOther education, incl. administration49 519 €
10.2025Viljandi LinnavalitsusFixed assetsRoad transport215 760 €
09.2025Tartu LinnavalitsusFixed assetsRoad transport645 987 €
09.2025Rakvere LinnavalitsusFixed assetsRoad transport273 953 €
09.2025TranspordiametFixed assetsMuseums212 608 €
09.2025Viljandi VallavalitsusFixed assetsBasic and general secondary education121 021 €
09.2025Valga VallavalitsusOperating costsWaste management11 712 €
07.2025Tartu LinnavalitsusFixed assetsRoad transport390 964 €
07.2025Viljandi VallavalitsusFixed assetsBasic and general secondary education217 070 €
06.2025Rakvere LinnavalitsusFixed assetsRoad transport431 556 €
06.2025Võru LinnavalitsusOperating costsWaste management13 481 €
06.2025Luunja Varahalduse SAOperating costsMineraalse toorme (v.a mineraalne kütus) kaevandamine5 209 €
04.2025Loksa LinnavalitsusFixed assetsRoad transport30 000 €
04.2025AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services1 281 €
03.2025Loksa LinnavalitsusFixed assetsRoad transport26 284 €
02.2025Loksa LinnavalitsusFixed assetsRoad transport34 150 €
01.2025Viljandi LinnavalitsusFixed assetsGeneral economic development projects186 163 €
01.2025TranspordiametFixed assetsMuseums180 546 €
01.2025Rakvere LinnavalitsusFixed assetsRoad transport25 770 €
01.2025Loksa LinnavalitsusFixed assetsRoad transport20 000 €
12.2024Rakvere LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse48 945 €
12.2024Eesti MaaülikoolOperating costsTertiary education9 699 €
11.2024Viljandi LinnavalitsusFixed assetsGeneral economic development projects369 172 €
11.2024PäästeametFixed assetsRescue services57 152 €
11.2024Eesti LennuakadeemiaFixed assetsTertiary education53 549 €
11.2024Rakvere LinnavalitsusFixed assetsSport29 029 €
11.2024Riigi Kinnisvara ASOperating costsOther general services15 560 €
10.2024Rakvere LinnavalitsusFixed assetsRoad transport517 224 €
10.2024Viljandi LinnavalitsusFixed assetsGeneral economic development projects400 081 €
10.2024Loksa LinnavalitsusFixed assetsRoad transport188 100 €
10.2024Kadrina VallavalitsusFixed assetsRecreation parks and bases119 600 €
10.2024SA Narva Linna ArendusFixed assetsGeneral economic development projects50 000 €
09.2024Rakvere LinnavalitsusFixed assetsRoad transport882 713 €
09.2024Tartu LinnavalitsusFixed assetsRoad transport225 637 €
08.2024Rakvere LinnavalitsusFixed assetsRoad transport247 874 €
08.2024Tartu LinnavalitsusFixed assetsRoad transport178 407 €
08.2024SA Narva Linna ArendusFixed assetsGeneral economic development projects137 732 €
08.2024Viljandi LinnavalitsusFixed assetsGeneral economic development projects16 673 €
07.2024Rakvere LinnavalitsusFixed assetsRoad transport859 513 €
07.2024Alutaguse VallavalitsusFixed assetsSport238 010 €
06.2024Luunja VallavalitsusFixed assetsBioloogilise mitmekesisuse ja maastiku kaitse35 502 €
06.2024Viljandi LinnavalitsusFixed assetsGeneral economic development projects16 836 €
06.2024TranspordiametFixed assetsRoad transport3 505 €
05.2024Võru LinnavalitsusOperating costsCleaning of public areas5 222 €
05.2024Luunja Varahalduse SAOperating costsMineraalse toorme (v.a mineraalne kütus) kaevandamine2 968 €
05.2024AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services854 €
04.2024Türi VallavalitsusFixed assetsRoad transport200 000 €
04.2024AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services854 €
03.2024Türi VallavalitsusFixed assetsRoad transport100 000 €
02.2024Türi VallavalitsusFixed assetsRoad transport170 496 €
02.2024Luunja VallavalitsusFixed assetsRoad transport1 830 €
01.2024TranspordiametFixed assetsRoad transport38 552 €
01.2024AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services1 680 €
12.2023Alutaguse VallavalitsusFixed assetsSport194 288 €
12.2023Valga VallavalitsusFixed assetsRoad transport184 833 €
12.2023Luunja VallavalitsusFixed assetsBasic and general secondary education71 950 €
12.2023Luunja Varahalduse SAFixed assetsStreet lighting46 680 €
12.2023Rakvere VallavalitsusFixed assetsRoad transport5 424 €
12.2023Valga VallavalitsusOperating costsWaste management4 692 €
11.2023Valga VallavalitsusFixed assetsRoad transport762 048 €
11.2023Rakvere VallavalitsusFixed assetsRoad transport270 431 €
11.2023Tartu LinnavalitsusFixed assetsRoad transport111 203 €
11.2023Alutaguse VallavalitsusOperating costsSport5 400 €
10.2023TranspordiametFixed assetsRoad transport327 242 €
10.2023Rakvere VallavalitsusFixed assetsRoad transport302 035 €
10.2023Luunja VallavalitsusFixed assetsRoad transport24 363 €
10.2023Riigi Kinnisvara ASOperating costsOther general services150 €
09.2023Rakvere VallavalitsusFixed assetsRoad transport154 679 €
09.2023SA Luunja JõesadamFixed assetsWater transport90 000 €
09.2023Saue VallavalitsusOperating costsBasic and general secondary education4 500 €
08.2023SA Luunja JõesadamFixed assetsWater transport160 790 €
08.2023Tartu LinnavalitsusFixed assetsRoad transport159 464 €
07.2023Tartu LinnavalitsusFixed assetsRoad transport131 177 €
07.2023Võru LinnavalitsusOperating costsWaste management7 890 €
06.2023Haapsalu LinnavalitsusFixed assetsRoad transport692 160 €
06.2023Tartu LinnavalitsusFixed assetsRoad transport125 320 €
06.2023Lääne-Harju VallavalitsusFixed assetsRoad transport27 002 €
06.2023Luunja Varahalduse SAOperating costsMineraalse toorme (v.a mineraalne kütus) kaevandamine2 412 €
05.2023SA Elva KultuurFixed assetsSport137 750 €
05.2023Rakvere VallavalitsusFixed assetsRoad transport1 230 €
05.2023AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services720 €
03.2023Haapsalu LinnavalitsusFixed assetsRoad transport6 000 €
03.2023AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services720 €
02.2023Võru LinnavalitsusFixed assetsRoad transport156 616 €
02.2023Valga VallavalitsusFixed assetsSport115 876 €
02.2023AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services720 €
01.2023Võru LinnavalitsusFixed assetsRoad transport329 533 €
01.2023Loksa LinnavalitsusFixed assetsBasic and general secondary education134 880 €
01.2023Vinni VallavalitsusFixed assetsMunicipal government88 923 €
01.2023Võru LinnavalitsusOperating costsOther housing and communal services17 412 €
01.2023AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services852 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
17.07.2026Kambja VallavalitsusContract for work345 291 €
25.06.2026Riigi Kinnisvara AktsiaseltsEhitustööde töövõtuleping nr AET-6/2026-404472 363 €
18.06.2026Jõgeva VallavalitsusTöövõtuleping nr 4-7/2026/15-1236 960 €
20.04.2026Tartu LinnavalitsusRaamleping: Barbam Ehitus OÜ: Riigihanke osa 8 - Barbam Ehitus1 200 000 €
25.02.2026Rakvere Vallavalitsusleping Lepna spordiväljakute hankes177 739 €
15.10.2025Kambja VallavalitsusContract for work978 988 €
25.06.2025Viljandi LinnavalitsusContract for work511 500 €
17.06.2025Tartu LinnavalitsusVabaduse pst (lõigus Emajõe tn – Kaarsild) sademeveetorustike ehitamine ja sademeveekanalisatsiooniga liitumine1 597 848 €
14.05.2025Tartu LinnavalitsusKroonuaia tänava rekonstrueerimine527 596 €
13.05.2025Viljandi VallavalitsusContract for work246 701 €
13.02.2025Rakvere LinnavalitsusContract for work567 474 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

1

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Construction of roads and motorways

20
#CompanyRevenue
1AS TREV-2 Grupp79,1 m €
2Aktsiaselts TREF Nord40,1 m €
3AS Tariston32,0 m €
4Tallinna Teede Aktsiaselts22,2 m €
5aktsiaselts TREF21,7 m €
6KMG OÜ21,0 m €
7ATEMO OÜ17,2 m €
8OÜ RTS Infra Eesti14,1 m €
9Lääne Teed OÜ13,7 m €
10Viaston Infra OÜ10,4 m €
11osaühing TAVT9,2 m €
12ÜLE OÜ8,9 m €
13Infragreen OÜ8,8 m €
14LEONHARD WEISS VIATER OÜ8,8 m €
15OÜ NURME TEEDEEHITUS8,1 m €
16Altos Teed OÜ7,2 m €
17Osaühing Viamer Grupp6,6 m €
18Tee ja Tee OÜ6,0 m €
19OÜ HANSO MK5,3 m €
20OÜ KIIRWARREN.KL5,2 m €

OÜ Kivipartner: place 21 /299

Similar size: Armicon OÜ, V&K TEED OÜ, RIAB Teedeehitus osaühing, ASFALTKATTE OÜ, Terre Ehitus OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, domains

5 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
Veesõiduki raadiolubaSLV20/293612.06.2020 kuni 11.06.2023
ElektritöödTEL00353205.06.2019
EhitamineEEH00863521.07.2014
Avalikult kasutatavate teede korrashoidETK00013421.07.2014

Domains

DomainSource
kivipartner.eeemail

History and notices

14
DateTypeContent
26.01.2024EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
01.09.2023EntryAmendment entry
22.02.2019EntryAmendment entry
18.02.2019Order to remedy deficienciesAmendment entry
22.01.2019EntryAmendment entry
17.01.2018EntryAmendment entry
30.11.2017EntryAmendment entry
04.02.2014EntryAmendment entry
31.01.2014Order to remedy deficienciesAmendment entry
09.09.2011Tegevusalade kustutamine registrikaardiltAmendment entry
22.07.2011EntryAmendment entry
22.10.2008EntryAmendment entry
08.12.2006EntryAmendment entry
13.09.2006EntryFirst entry