ETENRU
RegisteredTartu County
Registry code
12085131
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Herne tn 5-2, 51007
Registered
04.04.2011 · 15 yrs
Activity
Child day-care activities 88911
Additional activities
Holiday and other short-stay accommodation, Rental and operating of own or leased real estate
Capital
2 500 €
Email
t•••@k•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.kunstiponnid.ee from email
LEI
648812J3AG31I3SL4Y84 ISSUED
Business Register 06.10.2026
Sales revenue158 k €+13%2025 annual report
Profit97 500 €2025 annual report
Employees16Tax Board 2026 Q2
Average gross salary1 157 €estimate, Tax Board 2026 Q2
Labour taxes per quarter28 332 €Tax Board 2026 Q2
Cash67 249 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
State taxes 12 months129 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
A
Good, low risk
80 / 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)
  • Not VAT registered
Stability
RatingAAA → A
In tax debt0 days since 26.09.2026
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
Tiina Liiv1 companyno tax debtPersonal ID ↗27.06.2017
Verner Liiv1 companyno tax debtPersonal ID ↗08.10.2018
Shareholders 2
Tiina Liiv50,0% 1 250 €19.07.2024
Verner Liiv50,0% 1 250 €19.07.2024
Beneficial owners 2
Tiina Liiv1 companyno tax debtdirect holding02.07.2021
Verner Liiv1 companyno tax debtdirect holding18.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—28 332 €36 104 €16
2026 Q1—27 202 €33 028 €17
2025 Q4—32 149 €31 748 €14
2025 Q3—30 324 €28 062 €15
2025 Q2—30 424 €36 629 €14
2025 Q1—30 248 €36 768 €15
2024 Q4—24 689 €22 699 €15
2024 Q3—23 163 €30 193 €15
2024 Q2—22 920 €21 098 €14
2024 Q1—30 252 €27 996 €15
2023 Q4—21 759 €24 274 €14
2023 Q3—25 444 €27 410 €14
Show full history (18 quarters)
2023 Q2—24 450 €22 676 €15
2023 Q1—24 176 €22 657 €14
2022 Q4—21 964 €24 695 €13
2022 Q3—20 328 €18 895 €13
2022 Q2—16 190 €15 009 €13
2022 Q1—17 720 €16 383 €12

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 revenue158 k €▲ 13%140 k €▼ 3%144 k €▲ 6%136 k €▲ 31%104 k €
Profit97 500 €▲ 107%47 088 €▲ 220%14 728 €▼ 61%37 885 €▲ 1%37 374 €
Profit margin61,7%33,7%10,2%27,8%36,0%
Retained earnings10 470 €▲ 29×358 €▼ 99%61 890 €▲ 7%57 794 €▲ 43%40 421 €
Cash67 249 €▲ 178%24 178 €▼ 28%33 435 €▼ 6%35 410 €▼ 59%86 698 €
Current assets95 909 €▲ 152%38 047 €▲ 6%35 854 €▼ 27%48 993 €▼ 48%94 260 €
Fixed assets72 820 €▼ 5%76 359 €▼ 4%79 899 €▲ 2%78 133 €▲ 550%12 015 €
Assets169 k €▲ 47%114 k €▼ 1%116 k €▼ 9%127 k €▲ 20%106 k €
Current liabilities58 259 €▼ 10%64 460 €▲ 76%36 635 €▲ 27%28 947 €▲ 11%25 980 €
Long-term liabilities———0 €0 €
Total liabilities58 259 €▼ 10%64 460 €▲ 76%36 635 €▲ 27%28 947 €▲ 11%25 980 €
Equity110 k €▲ 121%49 946 €▼ 37%79 118 €▼ 19%98 179 €▲ 22%80 295 €
Labour costs-317 k €▼ 6%-300 k €▼ 5%-284 k €▼ 30%-219 k €▼ 19%-184 k €
Employees150%15▲ 7%14▲ 8%130%13
Filed12.02.202619.05.202511.06.202407.07.202302.07.2023
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
Child day-care activities main activity88911144 171 €91%
Holiday and other short-stay accommodation5520412 758 €8%
Rental and operating of own or leased real estate682011 166 €1%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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

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

1,7 mln € makseid · 1 toetust

Transactions with state institutions

2026362 k €
2025500 k €
2024437 k €
2023402 k €

Largest payers

Tartu Linnavalitsus1 592 849 €
Kastre Vallavalitsus26 047 €
Kambja Vallavalitsus25 771 €
Tartu Vallavalitsus24 760 €
Luunja Vallavalitsus14 942 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu LinnavalitsusMuud toetusedPre-school education42 297 €
08.2026Kastre VallavalitsusOperating costsPre-school education566 €
08.2026Kambja VallavalitsusOperating costsPre-school education549 €
08.2026Luunja VallavalitsusOperating costsPre-school education534 €
08.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups81 €
07.2026Tartu LinnavalitsusMuud toetusedPre-school education44 426 €
07.2026Kastre VallavalitsusOperating costsPre-school education566 €
07.2026Kambja VallavalitsusOperating costsPre-school education549 €
07.2026Luunja VallavalitsusOperating costsPre-school education534 €
07.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups156 €
06.2026Tartu LinnavalitsusMuud toetusedPre-school education44 004 €
06.2026Kambja VallavalitsusOperating costsPre-school education2 974 €
06.2026Valgamaa KutseõppekeskusOperating costsKutsehariduse õpetajate tööjõukulud782 €
06.2026Kastre VallavalitsusOperating costsPre-school education566 €
06.2026Luunja VallavalitsusOperating costsPre-school education534 €
06.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups127 €
06.2026Tartu Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud104 €
05.2026Tartu LinnavalitsusMuud toetusedPre-school education43 214 €
05.2026Kastre VallavalitsusOperating costsPre-school education566 €
05.2026Luunja VallavalitsusOperating costsPre-school education534 €
05.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups152 €
04.2026Tartu LinnavalitsusMuud toetusedPre-school education47 444 €
04.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
04.2026Kastre VallavalitsusOperating costsPre-school education566 €
04.2026Luunja VallavalitsusOperating costsPre-school education534 €
04.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups152 €
03.2026Tartu LinnavalitsusMuud toetusedPre-school education41 296 €
03.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
03.2026Kastre VallavalitsusOperating costsPre-school education566 €
03.2026Luunja VallavalitsusOperating costsPre-school education534 €
03.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups132 €
02.2026Tartu LinnavalitsusMuud toetusedPre-school education41 236 €
02.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
02.2026Kastre VallavalitsusOperating costsPre-school education566 €
02.2026Luunja VallavalitsusOperating costsPre-school education534 €
02.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups158 €
01.2026Tartu LinnavalitsusMuud toetusedPre-school education37 191 €
01.2026Kambja VallavalitsusOperating costsPre-school education1 482 €
01.2026Kastre VallavalitsusOperating costsPre-school education507 €
01.2026Luunja VallavalitsusOperating costsPre-school education476 €
12.2025Tartu LinnavalitsusMuud toetusedPre-school education35 990 €
12.2025Valgamaa KutseõppekeskusOperating costsKutsehariduse õpetajate tööjõukulud3 300 €
12.2025Kambja VallavalitsusOperating costsPre-school education988 €
12.2025Kastre VallavalitsusOperating costsPre-school education507 €
12.2025Luunja VallavalitsusOperating costsPre-school education476 €
12.2025Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups137 €
11.2025Tartu LinnavalitsusMuud toetusedPre-school education72 072 €
11.2025Kambja VallavalitsusOperating costsPre-school education1 482 €
11.2025Kastre VallavalitsusOperating costsPre-school education507 €
11.2025Luunja VallavalitsusOperating costsPre-school education476 €
11.2025Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups162 €
10.2025Tartu LinnavalitsusMuud toetusedPre-school education33 705 €
10.2025Kambja VallavalitsusOperating costsPre-school education1 482 €
10.2025Kastre VallavalitsusOperating costsPre-school education507 €
10.2025Luunja VallavalitsusOperating costsPre-school education476 €
09.2025Tartu LinnavalitsusMuud toetusedPre-school education35 244 €
09.2025Tartu VallavalitsusOperating costsPre-school education2 452 €
09.2025Kambja VallavalitsusOperating costsPre-school education845 €
09.2025Kastre VallavalitsusOperating costsPre-school education507 €
09.2025Luunja VallavalitsusOperating costsPre-school education475 €
08.2025Tartu LinnavalitsusMuud toetusedPre-school education35 433 €
08.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
08.2025Kambja VallavalitsusOperating costsPre-school education988 €
08.2025Kastre VallavalitsusOperating costsPre-school education507 €
07.2025Tartu LinnavalitsusMuud toetusedPre-school education35 574 €
07.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
07.2025Kambja VallavalitsusOperating costsPre-school education988 €
07.2025Kastre VallavalitsusOperating costsPre-school education507 €
06.2025Tartu LinnavalitsusMuud toetusedPre-school education35 112 €
06.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
06.2025Kambja VallavalitsusOperating costsPre-school education988 €
06.2025Kastre VallavalitsusOperating costsPre-school education507 €
06.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education238 €
05.2025Tartu LinnavalitsusMuud toetusedPre-school education36 916 €
05.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
05.2025Kastre VallavalitsusOperating costsPre-school education507 €
05.2025Kambja VallavalitsusOperating costsPre-school education494 €
05.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
04.2025Tartu LinnavalitsusMuud toetusedPre-school education34 452 €
04.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
04.2025Kastre VallavalitsusOperating costsPre-school education507 €
04.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
04.2025Kambja VallavalitsusOperating costsPre-school education217 €
03.2025Tartu LinnavalitsusMuud toetusedPre-school education35 963 €
03.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
03.2025Kastre VallavalitsusOperating costsPre-school education507 €
03.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
02.2025Tartu LinnavalitsusMuud toetusedPre-school education35 910 €
02.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
02.2025Kastre VallavalitsusOperating costsPre-school education507 €
02.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
01.2025Tartu LinnavalitsusMuud toetusedPre-school education36 475 €
01.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
01.2025Kastre VallavalitsusOperating costsPre-school education512 €
01.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
12.2024Tartu LinnavalitsusMuud toetusedPre-school education35 535 €
12.2024Tartu VallavalitsusOperating costsPre-school education1 456 €
12.2024Kastre VallavalitsusOperating costsPre-school education512 €
12.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
11.2024Tartu LinnavalitsusMuud toetusedPre-school education34 221 €
11.2024Tartu VallavalitsusOperating costsPre-school education981 €
11.2024Kastre VallavalitsusOperating costsPre-school education512 €
11.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
10.2024Tartu LinnavalitsusMuud toetusedPre-school education32 413 €
10.2024Tartu VallavalitsusOperating costsPre-school education981 €
10.2024Kastre VallavalitsusOperating costsPre-school education512 €
10.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
09.2024Tartu LinnavalitsusMuud toetusedPre-school education35 444 €
09.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education1 016 €
09.2024Tartu VallavalitsusOperating costsPre-school education981 €
09.2024Kastre VallavalitsusOperating costsPre-school education512 €
09.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups53 €
08.2024Tartu LinnavalitsusMuud toetusedPre-school education36 775 €
08.2024Kastre VallavalitsusOperating costsPre-school education512 €
08.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups50 €
07.2024Tartu LinnavalitsusMuud toetusedPre-school education35 625 €
07.2024Kastre VallavalitsusOperating costsPre-school education512 €
07.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups308 €
06.2024Tartu LinnavalitsusMuud toetusedPre-school education36 402 €
06.2024Kastre VallavalitsusOperating costsPre-school education512 €
06.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups325 €
05.2024Tartu LinnavalitsusMuud toetusedPre-school education35 625 €
05.2024Kastre VallavalitsusOperating costsPre-school education512 €
05.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups246 €
04.2024Tartu LinnavalitsusMuud toetusedPre-school education35 981 €
04.2024Kastre VallavalitsusOperating costsPre-school education512 €
04.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups275 €
03.2024Tartu LinnavalitsusMuud toetusedPre-school education35 263 €
03.2024Kastre VallavalitsusOperating costsPre-school education512 €
03.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups263 €
02.2024Tartu LinnavalitsusMuud toetusedPre-school education35 042 €
02.2024Kastre VallavalitsusOperating costsPre-school education512 €
02.2024Luunja VallavalitsusOperating costsPre-school education475 €
02.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups245 €
01.2024Tartu LinnavalitsusMuud toetusedPre-school education32 804 €
01.2024Kastre VallavalitsusOperating costsPre-school education490 €
01.2024Luunja VallavalitsusOperating costsPre-school education465 €
01.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups217 €
01.2024Raasiku VallavalitsusOperating costsPre-school education147 €
12.2023Tartu LinnavalitsusMuud toetusedPre-school education32 293 €
12.2023Kastre VallavalitsusOperating costsPre-school education490 €
12.2023Luunja VallavalitsusOperating costsPre-school education438 €
12.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups280 €
11.2023Tartu LinnavalitsusMuud toetusedPre-school education32 312 €
11.2023Kastre VallavalitsusOperating costsPre-school education490 €
11.2023Luunja VallavalitsusOperating costsPre-school education438 €
11.2023Raasiku VallavalitsusOperating costsPre-school education434 €
11.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups285 €
10.2023Tartu LinnavalitsusMuud toetusedPre-school education30 771 €
10.2023Kastre VallavalitsusOperating costsPre-school education490 €
10.2023Tartu VallavalitsusOperating costsPre-school education461 €
10.2023Luunja VallavalitsusOperating costsPre-school education438 €
10.2023Raasiku VallavalitsusOperating costsPre-school education434 €
10.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups243 €
09.2023Tartu LinnavalitsusMuud toetusedPre-school education32 447 €
09.2023Kastre VallavalitsusOperating costsPre-school education881 €
09.2023Tartu VallavalitsusOperating costsPre-school education461 €
09.2023Raasiku VallavalitsusOperating costsPre-school education454 €
09.2023Luunja VallavalitsusOperating costsPre-school education438 €
09.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups380 €
08.2023Tartu LinnavalitsusMuud toetusedPre-school education29 179 €
08.2023Kastre VallavalitsusOperating costsPre-school education979 €
08.2023Nõo VallavalitsusOperating costsPre-school education473 €
08.2023Kambja VallavalitsusOperating costsPre-school education471 €
08.2023Raasiku VallavalitsusOperating costsPre-school education454 €
08.2023Luunja VallavalitsusOperating costsPre-school education438 €
08.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups324 €
07.2023Tartu LinnavalitsusMuud toetusedPre-school education30 222 €
07.2023Kastre VallavalitsusOperating costsPre-school education979 €
07.2023Tartu VallavalitsusOperating costsPre-school education922 €
07.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups554 €
07.2023Luunja VallavalitsusOperating costsPre-school education476 €
07.2023Nõo VallavalitsusOperating costsPre-school education473 €
07.2023Kambja VallavalitsusOperating costsPre-school education471 €
07.2023Raasiku VallavalitsusOperating costsPre-school education454 €
06.2023Tartu LinnavalitsusMuud toetusedPre-school education30 501 €
06.2023Kastre VallavalitsusOperating costsPre-school education979 €
06.2023Tartu VallavalitsusOperating costsPre-school education922 €
06.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups593 €
06.2023Luunja VallavalitsusOperating costsPre-school education476 €
06.2023Nõo VallavalitsusOperating costsPre-school education473 €
06.2023Kambja VallavalitsusOperating costsPre-school education471 €
06.2023Raasiku VallavalitsusOperating costsPre-school education454 €
05.2023Tartu LinnavalitsusMuud toetusedPre-school education29 046 €
05.2023Kastre VallavalitsusOperating costsPre-school education1 469 €
05.2023Tartu VallavalitsusOperating costsPre-school education922 €
05.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups540 €
05.2023Luunja VallavalitsusOperating costsPre-school education476 €
05.2023Kambja VallavalitsusOperating costsPre-school education471 €
05.2023Raasiku VallavalitsusOperating costsPre-school education454 €
05.2023Nõo VallavalitsusOperating costsPre-school education395 €
04.2023Tartu LinnavalitsusMuud toetusedPre-school education29 708 €
04.2023Kastre VallavalitsusOperating costsPre-school education1 224 €
04.2023Tartu VallavalitsusOperating costsPre-school education1 060 €
04.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups605 €
04.2023Luunja VallavalitsusOperating costsPre-school education476 €
04.2023Kambja VallavalitsusOperating costsPre-school education471 €
04.2023Raasiku VallavalitsusOperating costsPre-school education454 €
03.2023Tartu LinnavalitsusMuud toetusedPre-school education30 222 €
03.2023Kambja VallavalitsusOperating costsPre-school education2 826 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Kunstipõnnid
Lõpetatud · Riigi Tugiteenuste Keskus
Alustava ettevõtja stardi- ja kasvutoetus01.04.2011 – 31.03.20128 558 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Child day-care activities

20

Domains

1 records

Domains

DomainSource
kunstiponnid.eeemail

History and notices

13
DateTypeContent
19.07.2024EntryAmendment entry
16.07.2024Negative entry order: deficiencies not remediedOsanike muutmine
28.06.2024Order to remedy deficienciesOsanike muutmine
02.09.2023EntryAmendment entry
11.10.2018EntryAmendment entry
08.10.2018EntryAmendment entry
25.09.2018Order to remedy deficienciesAmendment entry
06.06.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
17.01.2018EntryAmendment entry
23.12.2017EntryAmendment entry
02.12.2017EntryAmendment entry
27.06.2017EntryAmendment entry
04.04.2011EntryFirst entry