ETENRU
RegisteredViljandi County
Registry code
14157490
VAT number
not VAT registered
Address
Viljandi maakond, Viljandi linn, J. Köleri tn 5-1, 71013
Registered
24.11.2016 · 9 yrs
Activity
Äri- ja muu juhtimisalane nõustamine 70201
Capital
24 000 €
Email
i•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue23 142 €-42%2025 annual report
Profit7 546 €2025 annual report
Labour taxes per quarter1 023 €Tax Board 2024 Q4
Cash9 413 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months28 421 €-35%Tax Board, last 4 quarters
State taxes 12 months5 034 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 7 260 €
10 k11 k10 k13 k11 k10 k7 260
I 23II 23III 23IV 23I 24II 24III 24
Chart ↓
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 → A
In tax debt0 days since 26.09.2026
Notification when something changes
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Lembar Kivistik2 companiesno tax debtPersonal ID ↗24.11.2016
Lya Pähnapuu4 companiesno tax debtPersonal ID ↗08.02.2019
Shareholders 3
Lembar Kivistik37,5% 9 000 €01.09.2023
Kristina Kivistik33,33% 8 000 €01.09.2023
Lya Pähnapuu29,17% 7 000 €01.09.2023
Beneficial owners 1
Lembar Kivistik2 companiesno tax debtdirect holding18.10.2018

Business Register open data

Quarterly taxes and revenue

2024 Q4
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2024 Q4—1 023 €927 €—
2024 Q37 260 €▼ 29%1 023 €1 136 €1
2024 Q210 037 €▼ 7%1 023 €1 410 €1
2024 Q111 124 €▲ 8%1 023 €1 561 €1
2023 Q412 760 €▲ 9%1 023 €1 516 €1
2023 Q310 159 €▼ 9%1 023 €1 316 €1
2023 Q210 753 €▼ 18%1 013 €1 225 €1
2023 Q110 277 €▼ 24%882 €1 034 €1
2022 Q411 664 €659 €881 €1
2022 Q311 108 €1 945 €2 146 €1
2022 Q213 108 €1 296 €1 629 €1
2022 Q113 556 €1 691 €2 309 €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 revenue23 142 €▼ 42%39 735 €▼ 20%49 368 €0%49 136 €▼ 21%62 107 €
Profit7 546 €▲ into profit-1 486 €▼ into loss3 562 €▼ 88%30 108 €▲ into profit-3 927 €
Profit margin32,6%-3,7%7,2%61,3%-6,3%
Retained earnings62 564 €▼ 8%68 368 €▼ 6%72 754 €▲ 69%43 046 €▼ 8%46 581 €
Cash9 413 €▲ 559%1 429 €▲ 42%1 006 €▲ 69%596 €▼ 48%1 143 €
Current assets21 102 €▲ 44%14 649 €▲ 17%12 477 €▼ 26%16 765 €▲ 20%14 006 €
Fixed assets85 429 €▼ 11%95 606 €▼ 13%110 k €▼ 6%117 k €▲ 33%87 812 €
Assets107 k €▼ 3%110 k €▼ 10%122 k €▼ 8%133 k €▲ 31%102 k €
Current liabilities5 051 €▼ 58%12 003 €▲ 11%10 799 €▼ 47%20 484 €▲ 102%10 122 €
Long-term liabilities5 370 €0%5 370 €▼ 40%8 934 €▼ 35%13 704 €▼ 39%22 642 €
Total liabilities10 421 €▼ 40%17 373 €▼ 12%19 733 €▼ 42%34 188 €▲ 4%32 764 €
Equity96 110 €▲ 3%92 882 €▼ 10%103 k €▲ 4%99 154 €▲ 44%69 054 €
Labour costs0 €▲ 100%-10 671 €▲ 8%-11 641 €▲ 26%-15 684 €▲ 18%-19 085 €
Employees0▼ 100%10%10%10%1
Filed11.06.202630.06.202530.06.202430.06.202320.06.2022
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
Äri- ja muu juhtimisalane nõustamine main activity7020123 142 €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

620 € makseid · 2 toetust

Transactions with state institutions

2024245 €
2023375 €

Largest payers

Kuressaare Haigla SA245 €
SA Jõgeva Haigla229 €
Pärnumaa Kutsehariduskeskus146 €
All payments by month
MonthPayerTypeFieldAmount
04.2024Kuressaare Haigla SAOperating costsGeneral hospital services245 €
10.2023Pärnumaa KutsehariduskeskusOperating costsVocational education146 €
08.2023SA Jõgeva HaiglaOperating costsGeneral hospital services115 €
01.2023SA Jõgeva HaiglaOperating costsGeneral hospital services115 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid toetus kokku 22 884 €

ProjektMeedePerioodToetusVälja makstud
Käina lahe ravimuda baasil uute ravimuda toodete arendamine ja tootmine
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Ettevõtja arenguplaani toetusmeede ettevõtete arendus- ja eksporditegevustele kaasaaitamiseks ning juhtimisvõimekuse tõstmiseks01.05.2019 – 30.06.202118 900 €13 301 €
Hiiumaa ravimuda kuivatamise- ja taastamismetoodika välja töötamine
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Ettevõtja arenguplaani toetusmeede ettevõtete arendus- ja eksporditegevustele kaasaaitamiseks ning juhtimisvõimekuse tõstmiseks01.04.2017 – 31.07.20173 984 €4 980 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
OSAÜHING LEIGER1104007250,06%19.06.20250 €

Business Register

Companies linked via the board

4

Top 20 in activity: Äri- ja muu juhtimisalane nõustamine

20

Licences, pledges, domains

No data

History and notices

12
DateTypeContent
04.02.2025EntryKommertspandi kustutamiskanne
01.09.2023EntryAmendment entry
18.12.2019EntryAmendment entry
24.05.2019EntryKommertspandi avamiskanne
03.05.2019EntrySecond, constitutive merger entry (on the acquiring company's register card)
26.04.2019Administrative orderSecond, constitutive merger entry (on the acquiring company's register card)
08.02.2019EntryAmendment entry
16.08.2018EntryAmendment entry
11.06.2018EntryAmendment entry
21.01.2018EntryAmendment entry
12.12.2017EntryAmendment entry
24.11.2016EntryFirst entry