ETENRU
RegisteredHarju County
Registry code
12592781
VAT number
EE101922090
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Veerenni tn 49/1, 10138
Registered
06.01.2014 · 12 yrs
Activity
Pre-primary education 85102
Additional activities
Lepinguline toitlustusteenus jm toitlustamine
Capital
2 500 €
Email
l•••@h•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 07.10.2026
Ajatatud maksuvõlg 4 456 €
Sales revenue399 k €-17%2025 annual report
Profit-20 430 €2025 annual report
Employees7Tax Board 2026 Q2
Average gross salary1 251 €estimate, Tax Board 2026 Q2
Labour taxes per quarter13 395 €Tax Board 2026 Q2
Cash2 753 €Cash 31.12.2025, annual report
Tax debt4 456 €kogu võlg ajatatudTax Board 06.10.2026 · details below
Revenue 12 months64 373 €+4146%Tax Board, last 4 quarters
State taxes 12 months75 734 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 4 696 €
Details ↓
Turnover by quarter · latest 2 108 €
880636060 k7151 4512 108
IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
47 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 4 456 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → B → BB
In tax debt11 days since 26.09.2026
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Liis Loo1 company1 with tax debtPersonal ID ↗06.01.2014
Rainer Palu2 companies1 with tax debtPersonal ID ↗08.04.2024
Shareholders 2
Liis Loo50,0% 1 250 €13.09.2023
Rainer Palu50,0% 1 250 €13.09.2023
Beneficial owners 2
Liis Loo1 company1 with tax debtdirect holding03.09.2018
Rainer Palu2 companies1 with tax debtdirect holding24.10.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue617,3%
Labour taxes / revenue635,4%
Revenue per employee per month100 €
Gross salary (estimate)1 251 €
Net salary (estimate)1 094 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q22 108 €13 395 €13 012 €7
2026 Q11 451 €▲ 128%8 622 €8 271 €8
2025 Q4715 €▼ 19%16 060 €29 373 €8
2025 Q360 099 €26 736 €25 078 €7
2025 Q20 €31 435 €29 666 €11
2025 Q1636 €▼ 8%19 092 €18 433 €13
2024 Q4880 €▼ 97%8 764 €7 010 €11
2024 Q3—18 545 €17 014 €13
2024 Q20 €23 818 €22 063 €18
2024 Q1689 €▼ 2%20 459 €19 136 €18
2023 Q425 292 €26 334 €29 381 €13
2023 Q3844 €▲ 11%25 311 €23 235 €17
Show full history (18 quarters)
2023 Q215 €22 526 €20 591 €18
2023 Q1700 €▲ 87%28 444 €26 663 €20
2022 Q40 €12 860 €12 056 €16
2022 Q3762 €11 556 €10 699 €13
2022 Q20 €12 270 €11 334 €11
2022 Q1375 €10 773 €10 007 €8

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 revenue399 k €▼ 17%482 k €▼ 1%488 k €▲ 70%288 k €▲ 56%184 k €
Profit-20 430 €▼ into loss55 723 €▲ 14×3 899 €▼ 74%14 923 €▲ 16×961 €
Profit margin-5,1%11,6%0,8%5,2%0,5%
Retained earnings55 869 €▲ 383×146 €▲ into profit-3 738 €▲ 80%-18 662 €▲ 5%-19 622 €
Cash2 753 €▲ 91%1 439 €▼ 92%17 205 €▲ 419%3 315 €▲ 558%504 €
Current assets28 729 €▼ 4%30 043 €▼ 41%51 215 €▲ 131%22 156 €▲ 64%13 517 €
Fixed assets135 k €▼ 54%293 k €▲ 622%40 565 €▼ 4%42 210 €▲ 21%34 856 €
Assets164 k €▼ 49%323 k €▲ 252%91 780 €▲ 43%64 366 €▲ 33%48 373 €
Current liabilities62 153 €▼ 56%142 k €▲ 60%89 119 €▲ 36%65 605 €▲ 2%64 534 €
Long-term liabilities63 726 €▼ 48%123 k €—0 €0 €
Total liabilities126 k €▼ 52%265 k €▲ 197%89 119 €▲ 36%65 605 €▲ 2%64 534 €
Equity37 939 €▼ 35%58 369 €▲ 22×2 661 €▲ into profit-1 239 €▲ 92%-16 161 €
Labour costs-202 k €▲ 21%-255 k €▲ 10%-283 k €▼ 62%-175 k €▼ 66%-105 k €
Employees9▼ 31%13▲ 8%12▲ 20%10▲ 43%7
Filed29.06.202602.06.202511.03.202430.06.202330.06.2022
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
Pre-primary education main activity85102362 012 €91%
Lepinguline toitlustusteenus jm toitlustamine5622136 912 €9%

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

1 records
Tax debt 4 456 € · as of 06.10.2026
Ajatatud (tasumisgraafik)
4 456 € · kuni 26.03.2028
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.04.2026 · oldest unpaid claim, 179 days
Consecutively on the list
since 26.09.2026 (11 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11

26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 4 696 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing114 696 €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

667 tuh € makseid

Transactions with state institutions

2026111 k €
2025231 k €
2024257 k €
202368 179 €

Largest payers

Tallinna Haridusamet450 352 €
Rae Vallavalitsus99 578 €
Saku Vallavalitsus44 549 €
Viimsi Vallavalitsus31 596 €
Saue Vallavalitsus12 913 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tallinna HaridusametOperating costsPre-school education10 163 €
08.2026Saku VallavalitsusOperating costsPre-school education560 €
07.2026Tallinna HaridusametOperating costsPre-school education14 428 €
07.2026Saku VallavalitsusOperating costsPre-school education560 €
06.2026Tallinna HaridusametOperating costsPre-school education14 863 €
06.2026Harku VallavalitsusOperating costsPre-school education1 975 €
06.2026Saku VallavalitsusOperating costsPre-school education560 €
05.2026Tallinna HaridusametOperating costsPre-school education13 787 €
05.2026Saku VallavalitsusOperating costsPre-school education1 710 €
04.2026Tallinna HaridusametOperating costsPre-school education13 382 €
04.2026Saku VallavalitsusOperating costsPre-school education1 726 €
03.2026Tallinna HaridusametOperating costsPre-school education12 384 €
03.2026Saku VallavalitsusOperating costsPre-school education1 577 €
02.2026Tallinna HaridusametOperating costsPre-school education12 212 €
02.2026Saku VallavalitsusOperating costsPre-school education1 159 €
02.2026Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud868 €
01.2026Tallinna HaridusametOperating costsPre-school education8 116 €
01.2026Saku VallavalitsusOperating costsPre-school education1 159 €
12.2025Tallinna HaridusametOperating costsPre-school education5 786 €
12.2025Saku VallavalitsusOperating costsPre-school education1 159 €
11.2025Tallinna HaridusametOperating costsPre-school education5 396 €
11.2025Saku VallavalitsusOperating costsPre-school education1 159 €
11.2025Saue VallavalitsusOperating costsPre-school education457 €
10.2025Tallinna HaridusametOperating costsPre-school education6 513 €
10.2025Saku VallavalitsusOperating costsPre-school education1 159 €
10.2025Kiili VallavalitsusMuud toetusedPre-school education655 €
10.2025Saue VallavalitsusOperating costsPre-school education457 €
09.2025Tallinna HaridusametOperating costsPre-school education7 504 €
09.2025Saku VallavalitsusOperating costsPre-school education1 946 €
09.2025Nõo VallavalitsusOperating costsPre-school education1 262 €
09.2025Viimsi VallavalitsusOperating costsPre-school education825 €
09.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
09.2025Saue VallavalitsusOperating costsPre-school education457 €
08.2025Tallinna HaridusametOperating costsPre-school education16 426 €
08.2025Saku VallavalitsusOperating costsPre-school education2 921 €
08.2025Rae VallavalitsusOperating costsPre-school education2 555 €
08.2025Viimsi VallavalitsusOperating costsPre-school education825 €
08.2025Harku VallavalitsusOperating costsPre-school education595 €
08.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
08.2025Saue VallavalitsusOperating costsPre-school education457 €
07.2025Tallinna HaridusametOperating costsPre-school education20 154 €
07.2025Saku VallavalitsusOperating costsPre-school education2 921 €
07.2025Rae VallavalitsusOperating costsPre-school education2 710 €
07.2025Viimsi VallavalitsusOperating costsPre-school education825 €
07.2025Harku VallavalitsusOperating costsPre-school education595 €
07.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
07.2025Saue VallavalitsusOperating costsPre-school education457 €
06.2025Tallinna HaridusametOperating costsPre-school education20 181 €
06.2025Saku VallavalitsusOperating costsPre-school education2 921 €
06.2025Rae VallavalitsusOperating costsPre-school education2 710 €
06.2025Viimsi VallavalitsusOperating costsPre-school education825 €
06.2025Harku VallavalitsusOperating costsPre-school education595 €
06.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
06.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed525 €
06.2025Saue VallavalitsusOperating costsPre-school education457 €
05.2025Tallinna HaridusametOperating costsPre-school education19 177 €
05.2025Saku VallavalitsusOperating costsPre-school education2 921 €
05.2025Rae VallavalitsusOperating costsPre-school education2 710 €
05.2025Viimsi VallavalitsusOperating costsPre-school education825 €
05.2025Harku VallavalitsusOperating costsPre-school education595 €
05.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
05.2025Saue VallavalitsusOperating costsPre-school education457 €
05.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed375 €
04.2025Tallinna HaridusametOperating costsPre-school education17 803 €
04.2025Saku VallavalitsusOperating costsPre-school education2 921 €
04.2025Rae VallavalitsusOperating costsPre-school education2 710 €
04.2025Viimsi VallavalitsusOperating costsPre-school education825 €
04.2025Harku VallavalitsusOperating costsPre-school education595 €
04.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
04.2025Saue VallavalitsusOperating costsPre-school education457 €
03.2025Tallinna HaridusametOperating costsPre-school education14 958 €
03.2025Rae VallavalitsusOperating costsPre-school education2 710 €
03.2025Saku VallavalitsusOperating costsPre-school education2 604 €
03.2025Viimsi VallavalitsusOperating costsPre-school education825 €
03.2025Harku VallavalitsusOperating costsBasic and general secondary education595 €
03.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
03.2025Saue VallavalitsusOperating costsPre-school education457 €
02.2025Tallinna HaridusametOperating costsPre-school education14 003 €
02.2025Rae VallavalitsusOperating costsPre-school education2 710 €
02.2025Saku VallavalitsusOperating costsPre-school education1 717 €
02.2025Viimsi VallavalitsusOperating costsPre-school education825 €
02.2025Harku VallavalitsusOperating costsPre-school education595 €
02.2025Kiili VallavalitsusMuud toetusedPre-school education566 €
01.2025Tallinna HaridusametOperating costsPre-school education12 516 €
01.2025Rae VallavalitsusOperating costsPre-school education2 710 €
01.2025Saku VallavalitsusOperating costsPre-school education1 138 €
01.2025Viimsi VallavalitsusOperating costsPre-school education828 €
01.2025Harku VallavalitsusOperating costsPre-school education595 €
12.2024Tallinna HaridusametOperating costsPre-school education10 993 €
12.2024Rae VallavalitsusOperating costsPre-school education2 452 €
12.2024Saku VallavalitsusOperating costsPre-school education1 138 €
12.2024Viimsi VallavalitsusOperating costsPre-school education828 €
12.2024Harku VallavalitsusOperating costsPre-school education595 €
12.2024Kohila VallavalitsusOperating costsPre-school education319 €
11.2024Tallinna HaridusametOperating costsPre-school education8 681 €
11.2024Rae VallavalitsusOperating costsPre-school education2 093 €
11.2024Saku VallavalitsusOperating costsPre-school education1 138 €
11.2024Viimsi VallavalitsusOperating costsPre-school education828 €
11.2024Harku VallavalitsusOperating costsPre-school education595 €
11.2024Kohila VallavalitsusOperating costsPre-school education595 €
10.2024Tallinna HaridusametOperating costsPre-school education7 957 €
10.2024Rae VallavalitsusOperating costsPre-school education1 980 €
10.2024Saku VallavalitsusOperating costsPre-school education1 138 €
10.2024Harku VallavalitsusOperating costsPre-school education595 €
10.2024Kohila VallavalitsusOperating costsPre-school education595 €
09.2024Tallinna HaridusametOperating costsPre-school education9 426 €
09.2024Rae VallavalitsusOperating costsPre-school education1 980 €
09.2024Saku VallavalitsusOperating costsPre-school education1 037 €
09.2024Harku VallavalitsusOperating costsPre-school education595 €
09.2024Kohila VallavalitsusOperating costsPre-school education595 €
09.2024Saue VallavalitsusOperating costsPre-school education457 €
09.2024Viimsi VallavalitsusOperating costsPre-school education396 €
08.2024Tallinna HaridusametOperating costsPre-school education13 312 €
08.2024Rae VallavalitsusOperating costsPre-school education2 303 €
08.2024Viimsi VallavalitsusOperating costsPre-school education2 261 €
08.2024Saku VallavalitsusOperating costsPre-school education863 €
08.2024Kohila VallavalitsusOperating costsPre-school education595 €
08.2024Saue VallavalitsusOperating costsPre-school education595 €
08.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
08.2024Harku VallavalitsusOperating costsPre-school education255 €
07.2024Tallinna HaridusametOperating costsPre-school education18 263 €
07.2024Rae VallavalitsusOperating costsPre-school education3 276 €
07.2024Saku VallavalitsusOperating costsPre-school education538 €
07.2024Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud490 €
07.2024Saue VallavalitsusOperating costsPre-school education457 €
07.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
07.2024Kuusalu VallavalitsusSotsiaaltoetusedMuu perekondade ja laste sotsiaalne kaitse371 €
06.2024Tallinna HaridusametOperating costsPre-school education22 964 €
06.2024Rae VallavalitsusOperating costsPre-school education2 804 €
06.2024Viimsi VallavalitsusOperating costsPre-school education1 584 €
06.2024Saku VallavalitsusOperating costsPre-school education538 €
06.2024Saue VallavalitsusOperating costsPre-school education457 €
06.2024Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud420 €
06.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
06.2024Kuusalu VallavalitsusSotsiaaltoetusedMuu perekondade ja laste sotsiaalne kaitse371 €
05.2024Tallinna HaridusametOperating costsPre-school education22 015 €
05.2024Rae VallavalitsusOperating costsPre-school education5 009 €
05.2024Viimsi VallavalitsusOperating costsPre-school education1 584 €
05.2024Saku VallavalitsusOperating costsPre-school education538 €
05.2024Saue VallavalitsusOperating costsPre-school education457 €
05.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
05.2024Kuusalu VallavalitsusSotsiaaltoetusedMuu perekondade ja laste sotsiaalne kaitse371 €
04.2024Tallinna HaridusametOperating costsPre-school education21 779 €
04.2024Viimsi VallavalitsusOperating costsPre-school education1 584 €
04.2024Saku VallavalitsusOperating costsPre-school education538 €
04.2024Saue VallavalitsusOperating costsPre-school education457 €
03.2024Tallinna HaridusametOperating costsPre-school education20 373 €
03.2024Rae VallavalitsusOperating costsPre-school education2 392 €
03.2024Viimsi VallavalitsusOperating costsPre-school education1 584 €
03.2024Saku VallavalitsusOperating costsPre-school education538 €
03.2024Saue VallavalitsusOperating costsPre-school education457 €
03.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
02.2024Tallinna HaridusametOperating costsPre-school education34 836 €
02.2024Rae VallavalitsusOperating costsPre-school education2 392 €
02.2024Viimsi VallavalitsusOperating costsPre-school education1 188 €
02.2024Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud840 €
02.2024Saku VallavalitsusOperating costsPre-school education538 €
02.2024Saue VallavalitsusOperating costsPre-school education450 €
02.2024Kiili VallavalitsusMuud toetusedPre-school education412 €
01.2024Rae VallavalitsusOperating costsPre-school education2 113 €
01.2024Viimsi VallavalitsusOperating costsPre-school education1 200 €
01.2024Saku VallavalitsusOperating costsPre-school education544 €
01.2024Saue VallavalitsusOperating costsPre-school education450 €
01.2024Kiili VallavalitsusMuud toetusedPre-school education337 €
12.2023Rae VallavalitsusOperating costsPre-school education2 358 €
12.2023Viimsi VallavalitsusOperating costsPre-school education1 200 €
12.2023Saku VallavalitsusOperating costsPre-school education544 €
12.2023Saue VallavalitsusOperating costsPre-school education450 €
11.2023Rae VallavalitsusOperating costsPre-school education3 041 €
11.2023Viimsi VallavalitsusOperating costsPre-school education1 200 €
11.2023Valgamaa KutseõppekeskusOperating costsKutsehariduse õpetajate tööjõukulud450 €
11.2023Saue VallavalitsusOperating costsPre-school education450 €
10.2023Rae VallavalitsusOperating costsPre-school education3 523 €
10.2023Viimsi VallavalitsusOperating costsPre-school education1 200 €
10.2023Saue VallavalitsusOperating costsPre-school education444 €
10.2023Saku VallavalitsusOperating costsPre-school education421 €
09.2023Rae VallavalitsusOperating costsPre-school education3 850 €
09.2023Viimsi VallavalitsusOperating costsPre-school education1 200 €
09.2023Saue VallavalitsusOperating costsPre-school education444 €
08.2023Rae VallavalitsusOperating costsPre-school education5 681 €
08.2023Saue VallavalitsusOperating costsPre-school education999 €
08.2023Viimsi VallavalitsusOperating costsPre-school education800 €
07.2023Rae VallavalitsusOperating costsPre-school education4 973 €
07.2023Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud840 €
07.2023Viimsi VallavalitsusOperating costsPre-school education800 €
06.2023Rae VallavalitsusOperating costsPre-school education5 047 €
06.2023Viimsi VallavalitsusOperating costsPre-school education920 €
06.2023Saue VallavalitsusOperating costsPre-school education444 €
06.2023Kuusalu VallavalitsusSotsiaaltoetusedMuu perekondade ja laste sotsiaalne kaitse133 €
05.2023Rae VallavalitsusOperating costsPre-school education4 927 €
05.2023Viimsi VallavalitsusOperating costsPre-school education770 €
05.2023Saue VallavalitsusOperating costsPre-school education444 €
04.2023Rae VallavalitsusOperating costsPre-school education4 438 €
04.2023Viimsi VallavalitsusOperating costsPre-school education770 €
04.2023Saue VallavalitsusOperating costsPre-school education444 €
03.2023Rae VallavalitsusOperating costsPre-school education7 825 €
03.2023Viimsi VallavalitsusOperating costsPre-school education770 €
03.2023Saue VallavalitsusOperating costsPre-school education444 €
02.2023Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud840 €
02.2023Viimsi VallavalitsusOperating costsPre-school education750 €

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: Pre-primary education

20

Licences, pledges, domains

No data

History and notices

10
DateTypeContent
08.04.2024EntryAmendment entry
13.09.2023EntryAmendment entry
03.09.2023EntryAmendment entry
19.06.2023EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
04.02.2019EntryAmendment entry
29.10.2018EntryAmendment entry
19.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
16.09.2016EntryAmendment entry
06.01.2014EntryFirst entry