ETENRU
RegisteredSaare County
Registry code
12265525
VAT number
not VAT registered
Address
Saare maakond, Saaremaa vald, Varpe küla, Mureka, 93321
Registered
12.04.2012 · 14 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 500 €
Email
m•••@s•••.eeLog in to see
Website
www.smartbooks.ee from email
LEI
984500D1CI5YEE76F683 ISSUED
Business Register 06.10.2026
Sales revenue39 961 €+7%2025 annual report
Profit23 548 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary141 €estimate, Tax Board 2026 Q2
Labour taxes per quarter216 €Tax Board 2026 Q2
Cash57 738 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
State taxes 12 months323 €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
RatingAA → AAA → A
In tax debt0 days since 26.09.2026
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
Merli Murekas2 companiesno tax debtPersonal ID ↗12.04.2012
Shareholders 1
Merli Murekas100,0% 2 500 €01.09.2023
Beneficial owners 1
Merli Murekas2 companiesno tax debtdirect holding18.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—216 €106 €1
2026 Q1—267 €151 €1
2025 Q4—131 €40 €1
2025 Q3—141 €26 €1
2025 Q2—92 €30 €1
2025 Q1—123 €1 280 €1
2024 Q4—185 €92 €1
2024 Q3—137 €48 €1
2024 Q2—151 €56 €2
2024 Q1—93 €7 €1
2023 Q4—85 €0 €1
2023 Q3—126 €39 €1
Show full history (18 quarters)
2023 Q2—49 €0 €1
2023 Q1—100 €46 €1
2022 Q4—37 €0 €1
2022 Q3—211 €136 €1
2022 Q2—27 €0 €1
2022 Q1—64 €0 €1

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 revenue39 961 €▲ 7%37 201 €▲ 14%32 769 €▲ 75%18 744 €▲ 30%14 471 €
Profit23 548 €▲ 667%3 069 €▼ 26%4 125 €▼ 46%7 620 €▲ 243%2 224 €
Profit margin58,9%8,2%12,6%40,7%15,4%
Retained earnings18 580 €▲ 20%15 511 €▼ 5%16 386 €▲ 87%8 766 €▲ 34%6 542 €
Cash57 738 €▲ 62%35 570 €———
Current assets59 203 €▲ 64%36 145 €▼ 3%37 134 €▲ 78%20 841 €▲ 27%16 375 €
Fixed assets600 €▼ 73%2 262 €▼ 39%3 692 €0 €0 €
Assets59 803 €▲ 56%38 407 €▼ 6%40 826 €▲ 96%20 841 €▲ 27%16 375 €
Current liabilities15 175 €▼ 12%17 327 €▼ 3%17 816 €▲ 811%1 956 €▼ 74%7 609 €
Total liabilities15 175 €▼ 12%17 327 €▼ 3%17 816 €▲ 811%1 956 €▼ 74%7 609 €
Equity44 628 €▲ 112%21 080 €▼ 8%23 010 €▲ 22%18 885 €▲ 115%8 766 €
Labour costs-7 896 €▲ 13%-9 124 €▼ 45%-6 303 €▼ 26%-4 995 €▼ 36%-3 660 €
Employees10%10%10%10%1
Filed28.01.202607.02.202503.04.202423.01.202320.01.2022
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 activity6920239 961 €100%

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

132 € makseid

Transactions with state institutions

2023132 €

Largest payers

Saaremaa Vallavalitsus132 €
All payments by month
MonthPayerTypeFieldAmount
07.2023Saaremaa VallavalitsusOperating costsFolk culture132 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

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

Domains

1 records

Domains

DomainSource
smartbooks.eeemail

History and notices

7
DateTypeContent
28.11.2024EntryAmendment entry
01.09.2023EntryAmendment entry
19.10.2022EntryAmendment entry
05.04.2022EntryAmendment entry
18.01.2018EntryAmendment entry
02.12.2017EntryAmendment entry
12.04.2012EntryFirst entry