ETENRU

Osaühing 3K&T Raamatupidamine

RegisteredHarju County
Registry code
11340532
VAT number
EE101113634
Address
Harju maakond, Tallinn, Kristiine linnaosa, Laki tn 16, 10621
Registered
19.01.2007 · 19 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 556 €
Email
i•••@3•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 08.10.2026
Sales revenue282 k €+9%2025 annual report
Profit50 305 €2025 annual report
Employees5Tax Board 2026 Q2
Average gross salary2 188 €estimate, Tax Board 2026 Q2
Labour taxes per quarter16 736 €Tax Board 2026 Q2
Cash141 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months310 k €+18%Tax Board, last 4 quarters
State taxes 12 months154 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 86 438 €
71 k59 k62 k69 k80 k71 k72 k86 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
82 / 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)
  • VAT registered
Stability
RatingAAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 18% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Kersti Parts1 companyno tax debtPersonal ID ↗19.01.2007
Kristi Vaidla2 companiesno tax debtPersonal ID ↗19.01.2007
Shareholders 4
Kersti Parts25,0% 639 €01.09.2023
Kristi Vaidla25,0% 639 €01.09.2023
Külli Ots25,0% 639 €01.09.2023
Tiina Viikman25,0% 639 €01.09.2023
Beneficial owners 4
Kersti Parts1 companyno tax debtdirect holding12.09.2018
Kristi Vaidla2 companiesno tax debtdirect holding12.09.2018
Külli Ots1 companyno tax debtdirect holding12.09.2018
Tiina Viikman1 companyno tax debtdirect holding12.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue39,6%
Labour taxes / revenue19,4%
Revenue per employee per month5 763 €
Gross salary (estimate)2 188 €
Net salary (estimate)1 799 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q286 438 €▲ 25%16 736 €34 221 €5
2026 Q172 275 €▲ 16%17 914 €45 384 €5
2025 Q471 051 €▲ 21%19 888 €35 507 €5
2025 Q380 207 €▲ 13%21 844 €38 801 €5
2025 Q269 395 €▲ 6%16 073 €40 296 €5
2025 Q162 388 €▲ 4%15 900 €25 399 €5
2024 Q458 821 €▼ 2%16 857 €28 691 €5
2024 Q371 149 €▲ 1%19 313 €31 720 €6
2024 Q265 286 €▲ 11%15 077 €26 843 €5
2024 Q160 136 €▼ 1%16 990 €37 010 €5
2023 Q460 214 €▲ 11%15 902 €26 479 €5
2023 Q370 642 €▲ 11%17 828 €30 559 €5
Show full history (18 quarters)
2023 Q258 819 €▲ 10%14 673 €25 270 €5
2023 Q160 731 €▲ 22%15 847 €31 868 €5
2022 Q454 360 €14 544 €24 194 €5
2022 Q363 882 €16 798 €28 299 €5
2022 Q253 544 €13 909 €28 055 €5
2022 Q149 677 €12 371 €20 504 €5

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 revenue282 k €▲ 9%260 k €▲ 4%251 k €▲ 14%221 k €▲ 3%215 k €
Profit50 305 €▲ 24%40 449 €▼ 10%45 074 €▲ 72%26 208 €▼ 26%35 546 €
Profit margin17,8%15,6%18,0%11,9%16,6%
Retained earnings11 906 €▲ 41%8 457 €▼ 41%14 383 €▼ 38%23 175 €▲ 24%18 629 €
Cash141 k €▲ 67%84 732 €▲ 28%66 362 €▲ 25%53 227 €▼ 15%62 412 €
Current assets154 k €▲ 62%94 957 €▲ 18%80 684 €▲ 18%68 373 €▼ 10%76 033 €
Fixed assets4 872 €▼ 34%7 414 €▲ 967%695 €▼ 48%1 326 €▲ 32%1 006 €
Assets159 k €▲ 55%102 k €▲ 26%81 379 €▲ 17%69 699 €▼ 10%77 039 €
Current liabilities92 983 €▲ 99%46 635 €▲ 144%19 110 €▲ 9%17 504 €▼ 13%20 052 €
Long-term liabilities1 036 €▼ 74%4 018 €———
Total liabilities94 019 €▲ 86%50 653 €▲ 165%19 110 €▲ 9%17 504 €▼ 13%20 052 €
Equity65 023 €▲ 26%51 718 €▼ 17%62 269 €▲ 19%52 195 €▼ 8%56 987 €
Labour costs-169 k €▼ 10%-154 k €▼ 7%-144 k €▼ 16%-124 k €▼ 3%-121 k €
Employees50%50%50%50%5
Filed30.06.202630.06.202530.06.202430.06.202330.06.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity69202282 108 €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

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

1

Sorted by revenue (latest report or 4 quarters).

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

20

Licences, pledges, domains

No data

History and notices

7
DateTypeContent
01.09.2023EntryAmendment entry
06.04.2018EntryAmendment entry
17.01.2018EntryAmendment entry
30.11.2017EntryAmendment entry
16.09.2016EntryAmendment entry
12.04.2011EntryAmendment entry
19.01.2007EntryFirst entry