ETENRU
RegisteredTartu County
Registry code
12973305
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Tamme põik 28, 50405
Registered
06.01.2016 · 10 yrs
Activity
Dental practice activities 86231
Capital
2 500 €
Email
o•••@s•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.salum.ee from email
Business Register 06.10.2026
Sales revenue338 k €+22%2025 annual report
Profit24 273 €2025 annual report
Employees4Tax Board 2026 Q2
Average gross salary2 318 €estimate, Tax Board 2026 Q2
Labour taxes per quarter14 184 €Tax Board 2026 Q2
Cash104 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
State taxes 12 months63 667 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
AA
Very good, low risk
87 / 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 → AA
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
Olev Salum2 companiesno tax debtPersonal ID ↗08.02.2024
Shareholders 1
Olev Salum100,0% 2 500 €08.02.2024
Beneficial owners 1
Olev Salum2 companiesno tax debtdirect holding01.02.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—14 184 €13 527 €4
2026 Q1—16 788 €22 806 €4
2025 Q4—13 693 €13 073 €4
2025 Q3—14 951 €14 261 €4
2025 Q2—13 429 €18 217 €3
2025 Q1—14 889 €14 206 €3
2024 Q4—12 774 €12 106 €3
2024 Q3—11 739 €11 090 €3
2024 Q2—8 537 €8 065 €3
2024 Q1———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

5 yr
Build report

20252024202320222021
Sales revenue338 k €▲ 22%276 k €▲ 84×3 290 €▼ 39%5 359 €▲ 33%4 038 €
Profit24 273 €▼ 15%28 625 €▲ into profit-1 453 €▼ into loss1 082 €▲ 179%388 €
Profit margin7,2%10,4%-44,2%20,2%9,6%
Retained earnings0 €▼ 100%1 256 €▼ 54%2 709 €▲ 598%388 €▲ into profit-1 026 €
Cash104 k €▲ 202%34 307 €———
Current assets113 k €▲ 148%45 601 €▲ 16×2 886 €▼ 29%4 059 €▲ 1%4 038 €
Fixed assets83 158 €▲ 28×2 951 €▲ 163%1 120 €▼ 20%1 400 €▲ 250%400 €
Assets196 k €▲ 304%48 552 €▲ 12×4 006 €▼ 27%5 459 €▲ 23%4 438 €
Current liabilities19 242 €▲ 21%15 921 €0 €▼ 100%2 571 €▲ 38%1 859 €
Long-term liabilities——0 €0 €0 €
Total liabilities19 242 €▲ 21%15 921 €0 €▼ 100%2 571 €▲ 38%1 859 €
Equity177 k €▲ 442%32 631 €▲ 715%4 006 €▲ 39%2 888 €▲ 12%2 579 €
Labour costs-136 k €▼ 30%-105 k €0 €0 €0 €
Employees30%3000
Filed20.02.202626.02.202520.01.202423.05.202304.07.2022
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
Dental practice activities main activity86231337 926 €100%

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

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

106 tuh € makseid

Transactions with state institutions

202624 896 €
202544 010 €
202435 194 €
20231 690 €

Largest payers

Tervisekassa97 002 €
Tallinna Tehnikaülikool4 897 €
MTÜ Tartu Ülikooli Akadeemiline Spordiklubi3 890 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration1 640 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration1 212 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration4 864 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration4 101 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration2 605 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration3 203 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration4 636 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration2 634 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration3 105 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration2 959 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration2 916 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration2 785 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration2 375 €
08.2025MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport1 650 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration165 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration3 283 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration3 590 €
05.2025MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport2 240 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration4 042 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration3 779 €
03.2025Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses1 105 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration5 927 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration4 088 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration1 418 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration3 836 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration2 693 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration3 127 €
09.2024Tallinna TehnikaülikoolOperating costsTertiary education2 102 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration2 836 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration1 485 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration3 168 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration5 779 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration5 663 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration3 087 €
11.2023Tallinna TehnikaülikoolOperating costsTertiary education789 €
04.2023Tallinna TehnikaülikoolOperating costsTertiary education711 €
03.2023Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses190 €

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: Dental practice activities

20

Domains

1 records

Domains

DomainSource
salum.eeemail

History and notices

11
DateTypeContent
13.01.2025EntrySecond, constitutive merger entry (on the acquiring company's register card)
13.01.2025Order to remedy deficienciesSecond, constitutive merger entry (on the acquiring company's register card)
12.02.2024EntryAmendment entry
08.02.2024EntryAmendment entry
08.02.2024Order to remedy deficienciesAmendment entry
03.09.2023EntryAmendment entry
20.01.2018EntryAmendment entry
28.12.2017EntryAmendment entry
20.12.2017EntryAmendment entry
11.12.2017EntryAmendment entry
06.01.2016EntryFirst entry