ETENRU
RegisteredTartu County
Registry code
12627603
VAT number
EE101703099
Address
Tartu maakond, Tartu linn, Tartu linn, Muru tn 2-5, 50303
Registered
12.03.2014 · 12 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Capital
2 500 €
Email
m•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 08.10.2026
Tax debt over €10,000 and over 90 days
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue478 k €+187%2024 annual report
Profit20 582 €2024 annual report
Employees1Tax Board 2026 Q2
Cash10 764 €Cash 31.12.2024, annual report
Tax debt149 356 €unpaidTax Board 08.10.2026 · details below
Revenue 12 months261 k €-63%Tax Board, last 4 quarters
State taxes 12 months6 387 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 13
26.0929.0902.1005.1008.10
Total tax debtmax 149 356 €
Details ↓
Turnover by quarter · latest 113 tuh €
88 k316 k134 k176 k74 k74 k113 k
III 24IV 24I 25II 25III 25IV 25I 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
47 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · open data
Quick check
  • Tax debt 149 356 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2024)
  • VAT registered
Stability
RatingB → C
In tax debt13 days since 26.09.2026
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Martin Merbach6 companies4 with tax debtPersonal ID ↗12.03.2014
Shareholders 1
Martin Merbach100,0% 2 500 €01.09.2023
Beneficial owners 1
Martin Merbach6 companies4 with tax debtdirect holding06.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2———1
2026 Q1113 248 €▼ 16%0 €328 €1
2025 Q473 797 €▼ 77%1 684 €2 198 €2
2025 Q374 109 €▼ 16%1 403 €3 861 €2
2025 Q2175 902 €▲ 789%2 286 €6 784 €2
2025 Q1134 108 €▲ 188%2 982 €2 942 €2
2024 Q4316 426 €▲ 977%4 191 €5 647 €3
2024 Q387 961 €▲ 18%2 708 €7 835 €3
2024 Q219 797 €▲ 25%1 312 €1 136 €2
2024 Q146 621 €▲ 37%2 137 €2 476 €2
2023 Q429 390 €▲ 22%1 453 €2 183 €2
2023 Q374 443 €▲ 141%3 021 €6 007 €2
Show full history (18 quarters)
2023 Q215 813 €▼ 62%1 734 €1 525 €2
2023 Q134 099 €1 590 €3 195 €2
2022 Q424 066 €2 555 €2 888 €2
2022 Q330 859 €2 493 €5 293 €3
2022 Q241 703 €2 434 €1 719 €2
2022 Q1—1 502 €1 334 €3

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

4 yr
Build report

2024202320222021
Sales revenue478 k €▲ 187%166 k €▲ 27%131 k €▲ 133%56 468 €
Profit20 582 €▲ 422%3 942 €▼ 60%9 965 €▼ 54%21 568 €
Profit margin4,3%2,4%7,6%38,2%
Retained earnings109 k €▲ 4%105 k €▲ 10%95 495 €▲ 29%73 927 €
Cash10 764 €▼ 78%49 791 €▲ 38%36 149 €▲ 1%35 635 €
Current assets147 k €▲ 10%133 k €▲ 83%72 505 €▲ 14%63 478 €
Fixed assets147 k €▲ 152%58 229 €0%58 147 €▲ 34%43 510 €
Assets293 k €▲ 54%191 k €▲ 46%131 k €▲ 22%107 k €
Current liabilities16 975 €▼ 79%79 076 €▲ 248%22 692 €▲ 152%8 993 €
Long-term liabilities144 k €———
Total liabilities161 k €▲ 104%79 076 €▲ 248%22 692 €▲ 152%8 993 €
Equity132 k €▲ 18%112 k €▲ 4%108 k €▲ 10%97 995 €
Labour costs-30 253 €▼ 13%-26 809 €▲ 6%-28 524 €▼ 103%-14 059 €
Employees20%20%20%2
Filed14.10.202517.07.202426.09.202327.09.2022
ReportPDF ↓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

2024
ActivityEMTAKSales revenueOsa
Elamute ja mitteeluhoonete ehitus main activity41001477 601 €100%

2024 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 149 356 € · as of 08.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
21.10.2024 · oldest unpaid claim, 717 days
Consecutively on the list
since 26.09.2026 (13 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 08.10.2026 · days in debt: 13

26.0929.0902.1005.1008.10
Total tax debtmax 149 356 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing13149 356 €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

99 890 € makseid

Transactions with state institutions

202440 723 €
202359 167 €

Largest payers

Luunja Varahalduse SA58 756 €
SA Jõgevamaa Arendus- ja Ettevõtluskeskus28 391 €
Luunja Vallavalitsus11 167 €
Eesti Töötukassa1 575 €
All payments by month
MonthPayerTypeFieldAmount
10.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy9 334 €
10.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy2 054 €
09.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy13 937 €
09.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy3 066 €
03.2024Luunja Varahalduse SAFixed assetsOther housing and communal services920 €
01.2024Luunja Varahalduse SAFixed assetsOther housing and communal services11 412 €
12.2023Luunja Varahalduse SAFixed assetsOther housing and communal services10 385 €
07.2023Luunja Varahalduse SAFixed assetsOther housing and communal services13 312 €
06.2023Luunja Varahalduse SAFixed assetsOther housing and communal services18 327 €
04.2023Luunja VallavalitsusOperating costsMunicipal government4 402 €
03.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 575 €
02.2023Luunja VallavalitsusOperating costsMunicipal government6 766 €
01.2023Luunja Varahalduse SAFixed assetsOther housing and communal services4 401 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

Meritus Kinnisvara OÜ: place 862 /6432

Similar size: CR System OÜ, osaühing AH Duo, WAMP Group OÜ, Amalvi OÜ, OÜ Soliidne Kodu, Mercury Group OÜ, Bunbanhata Bachubanga OÜ, Renotek Building OÜ, Osaühing DRS Grupp, Just Service OÜ

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

Licences, pledges, domains

No data

History and notices

19
DateTypeContent
17.03.2026EntryAmendment entry
09.02.2026EntryAmendment entry
05.11.2025EntryAmendment entry
10.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
01.09.2022EntryAmendment entry
16.08.2022EntryAmendment entry
24.01.2019EntryAmendment entry
19.01.2018EntryAmendment entry
14.11.2017EntryAmendment entry
08.11.2017Order to remedy deficienciesAmendment entry
08.03.2017Määruse avalik kättetoimetamine AT-s
09.02.2017Aruandetrahvimäärus
12.01.2017Määruse avalik kättetoimetamine AT-s
08.12.2016Order annulling an order
08.12.2016Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta
06.09.2016Administrative order
25.02.2015EntryMuutmiskanne ÄS § 525 lg 2 alusel
12.03.2014EntryFirst entry