ETENRU
RegisteredTartu County
Registry code
12961526
VAT number
EE101906676
Address
Tartu maakond, Tartu linn, Tartu linn, Ujula tn 2, 51008
Registered
10.12.2015 · 10 yrs
Activity
Päevaspaa, massaažisalongide ja saunade tegevus 96231
Capital
10 000 €
Email
t•••@t•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue4,0 m €+9%2025 annual report
Profit590 k €2025 annual report
Employees51Tax Board 2026 Q2
Average gross salary1 215 €estimate, Tax Board 2026 Q2
Labour taxes per quarter94 810 €Tax Board 2026 Q2
Cash2,5 m €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months4,2 m €+10%Tax Board, last 4 quarters
State taxes 12 months820 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 1,0 mln €
670 k983 k1,2 M928 k776 k1,1 M1,3 M1,0 M
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AAA
Excellent, very low risk
88 / 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)
  • VAT registered
Stability
RatingAAA since 26.09.2026
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 10% vs a year earlier
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Tarmo Punger5 companiesno tax debtPersonal ID ↗13.01.2017
Shareholders 1
Tulundusühistu Tartu Tarbijate Kooperatiiv100,0% 10 000 €03.09.2023
Beneficial owners 6
Aavo Mölder1 companyno tax debtmember of the senior management body, i.e. management or supervisory board member05.06.2019
Albert Saunanenmember of the senior management body, i.e. management or supervisory board member05.06.2019
Andres Kuusik2 companiesno tax debtkaudne osalus03.02.2025
Jüri Seppmember of the senior management body, i.e. management or supervisory board member05.06.2020
Paul Varulkaudne osalus03.02.2025
Tõnu Sooaru1 companyno tax debtmember of the senior management body, i.e. management or supervisory board member05.06.2019

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue18,1%
Labour taxes / revenue9,3%
Revenue per employee per month6 648 €
Gross salary (estimate)1 215 €
Net salary (estimate)1 068 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q21 017 080 €▲ 10%94 810 €183 956 €51
2026 Q11 277 841 €▲ 8%110 071 €267 936 €55
2025 Q41 086 198 €▲ 10%100 426 €221 965 €53
2025 Q3776 383 €▲ 16%97 981 €146 082 €53
2025 Q2927 827 €▲ 4%93 283 €166 089 €54
2025 Q11 182 123 €▲ 4%115 687 €241 565 €55
2024 Q4983 117 €▲ 1%89 834 €171 655 €55
2024 Q3669 751 €▲ 24%90 440 €145 497 €50
2024 Q2893 333 €▲ 77%83 040 €147 825 €52
2024 Q11 139 461 €▼ 0%92 046 €206 816 €54
2023 Q4975 213 €▼ 0%84 046 €169 367 €50
2023 Q3542 089 €▼ 26%72 624 €112 089 €44
Show full history (18 quarters)
2023 Q2505 543 €▼ 37%75 217 €92 282 €45
2023 Q11 141 434 €▲ 30%89 666 €202 143 €51
2022 Q4978 069 €80 998 €167 771 €50
2022 Q3728 360 €79 203 €111 595 €47
2022 Q2797 998 €76 091 €134 781 €50
2022 Q1875 769 €77 339 €159 677 €49

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 revenue4,0 m €▲ 9%3,7 m €▲ 15%3,2 m €▼ 7%3,4 m €▲ 57%2,2 m €
Profit590 k €▲ 50%394 k €▲ 39%284 k €▼ 34%431 k €▲ 194%147 k €
Profit margin14,8%10,8%8,9%12,6%6,7%
Retained earnings2,5 m €▲ 19%2,1 m €▲ 15%1,8 m €▲ 31%1,4 m €▲ 12%1,3 m €
Cash2,5 m €▲ 12%2,2 m €▲ 13%2,0 m €▲ 10%1,8 m €▲ 37%1,3 m €
Current assets2,8 m €▲ 11%2,5 m €▲ 11%2,3 m €▲ 7%2,1 m €▲ 43%1,5 m €
Fixed assets1,8 m €▲ 21%1,5 m €▲ 16%1,3 m €▲ 12%1,2 m €▲ 11%1,0 m €
Assets4,6 m €▲ 15%4,0 m €▲ 13%3,6 m €▲ 9%3,3 m €▲ 30%2,5 m €
Current liabilities989 k €▼ 1%996 k €▲ 7%931 k €0%930 k €▲ 52%612 k €
Total liabilities989 k €▼ 1%996 k €▲ 7%931 k €0%930 k €▲ 52%612 k €
Equity3,6 m €▲ 20%3,0 m €▲ 15%2,6 m €▲ 12%2,3 m €▲ 23%1,9 m €
Labour costs-1,1 m €▼ 6%-997 k €▼ 15%-867 k €0%-866 k €▼ 38%-628 k €
Employees310%31▼ 3%32▲ 3%31▼ 3%32
Filed30.06.202630.06.202530.06.202426.06.202329.06.2022
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
Päevaspaa, massaažisalongide ja saunade tegevus main activity962313 979 328 €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

27 568 € makseid

Transactions with state institutions

20261 958 €
20254 588 €
202417 958 €
20233 065 €

Largest payers

MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM7 872 €
Tartu Vangla4 350 €
Tartu Ülikool3 658 €
Tartu Vallavalitsus1 192 €
Tartu Noorsootöö Keskus1 170 €
All payments by month
MonthPayerTypeFieldAmount
06.2026SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services400 €
05.2026KaitsevägiOperating costsMilitary defence515 €
04.2026Tartu ÜlikoolOperating costsTertiary education424 €
04.2026Tartu Rakenduslik KolledžOperating costsVocational education227 €
02.2026Tartu VallavalitsusLabour costsMunicipal government200 €
01.2026AS HoolekandeteenusedOperating costsSpecial care services for disabled persons192 €
12.2025Tartu VallavalitsusLabour costsMunicipal government200 €
11.2025Nõo VallavalitsusLabour costsOther general services673 €
11.2025Tartu ÜlikoolLabour costsTertiary education375 €
11.2025Tartu Rakenduslik KolledžOperating costsVocational education112 €
09.2025Tartu VallavalitsusLabour costsMunicipal government200 €
08.2025Nõo VallavalitsusLabour costsValla- ja linnavolikogu400 €
06.2025SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services500 €
05.2025Viru-Nigula VallavalitsusOperating costsYouth work and youth centres138 €
04.2025Tartu Rakenduslik KolledžOperating costsVocational education100 €
03.2025Tartu ÜlikoolLabour costsTertiary education315 €
03.2025Tartu PerekeskusLabour costsMuu perekondade ja laste sotsiaalne kaitse150 €
03.2025Raadi SAOperating costsOther economic affairs (incl. administration)100 €
02.2025RavimiametLabour costsOther health care, incl. administration700 €
01.2025Tartu Rakenduslik KolledžLabour costsVocational education375 €
01.2025SA Tilsi PerekoduOperating costsSubstitute and aftercare250 €
12.2024Tartu LinnavalitsusLabour costsMunicipal government1 020 €
12.2024Tartu VanglaLabour costsDetention facilities400 €
11.2024Tartu VanglaLabour costsDetention facilities1 200 €
11.2024Tartu VallavalitsusOperating costsYouth hobby education and activities394 €
11.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration310 €
11.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses100 €
10.2024SA Teaduskeskus AhhaaOperating costsOther education, incl. administration666 €
10.2024Tartu VallavalitsusOperating costsBasic and general secondary education198 €
09.2024SA Teater VanemuineOperating costsTheatres150 €
07.2024Põlva VallavalitsusOperating costsYouth work and youth centres138 €
06.2024Tartu VanglaLabour costsDetention facilities2 750 €
05.2024MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUMMuud toetusedGeneral economic and trade policy7 872 €
04.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres1 170 €
04.2024Elva VallavalitsusOperating costsYouth work and youth centres152 €
03.2024Tartu ÜlikoolOperating costsTertiary education1 000 €
03.2024Kastre VallavalitsusOperating costsYouth work and youth centres148 €
03.2024Põlva VallavalitsusOperating costsBasic and general secondary education140 €
02.2024Raadi SAOperating costsOther economic affairs (incl. administration)150 €
12.2023RIIGIKOHUSLabour costsKohus450 €
12.2023Tartu Rakenduslik KolledžLabour costsVocational education348 €
12.2023Nõo ReaalgümnaasiumOperating costsBasic and general secondary education323 €
11.2023Tartu ÜlikoolOperating costsTertiary education1 094 €
11.2023Tartu ÜlikoolLabour costsTertiary education350 €
11.2023Tartu Hansa KoolOperating costsBasic and general secondary education200 €
07.2023Tartu ÜlikoolLabour costsTertiary education100 €
02.2023Miina Härma GümnaasiumOperating costsBasic and general secondary education200 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
spa-arenduse OÜ14851859100,0%02.09.20230 €

Business Register

Companies linked via the board

4

Top 20 in activity: Päevaspaa, massaažisalongide ja saunade tegevus

20
#CompanyRevenue
1R2 SPA OÜ4,0 m €
2Metros OÜ3,0 m €
3Postimaja Day Spa OÜ871 k €
4Thai Lotus SPA OÜ518 k €
5OÜ Abel507 k €
6Thai Orchid SPA OÜ432 k €
7Sabai Sabai OÜ251 k €
8Anne Saun240 k €
9Raua Saun227 k €
10OÜ MIRONIC INVEST222 k €
11HA8 OÜ214 k €
12Oriental House OÜ177 k €
13Bureau Esthetique OÜ134 k €
14Kailong Osaühing117 k €
15Saaremaaholiday OÜ105 k €
16Lasnamäe Saun96 726 €
17Taibaan On Wheels OÜ93 992 €
18FineGate OÜ93 607 €
19Osaühing BRANDMANN92 016 €
20OÜ Karja 4090 030 €

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

Tegevusload, pandid

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO02153924.11.2016

Commercial pledges

NumberPandipidajaAmountSince
1Swedbank AS1 500 000 €21.12.2015

History and notices

11
DateTypeContent
03.09.2023EntryAmendment entry
20.01.2018EntryAmendment entry
22.12.2017EntryAmendment entry
11.12.2017EntryAmendment entry
13.01.2017EntryAmendment entry
09.01.2017Order to remedy deficienciesAmendment entry
29.11.2016EntryAmendment entry
10.11.2016Order to remedy deficienciesAmendment entry
21.12.2015EntryKommertspandi avamiskanne
21.12.2015Administrative orderKommertspandi avamiskanne
10.12.2015EntryFirst entry