ETENRU
RegisteredPärnu County
Registry code
14384837
VAT number
EE102038365
Address
Pärnu maakond, Pärnu linn, Pärnu linn, Marjametsa tee 6, 80042
Registered
06.12.2017 · 8 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Capital
2 500 €
Email
k•••@l•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Tax Board demand to pay tax debt in the last 12 months
Annual report 2024 not filed, deadline was 30.06.2025
Sales revenue235 k €+1464%2023 annual report
Profit50 212 €2023 annual report
Employees6Tax Board 2026 Q2
Average gross salary330 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 029 €Tax Board 2026 Q2
Cash3 963 €Cash 31.12.2023, annual report
Tax debt30 701 €unpaidTax Board 06.10.2026 · details below
Revenue 12 months81 594 €+53%Tax Board, last 4 quarters
State taxes 12 months14 454 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtmax 30 701 €
Details ↓
Turnover by quarter · latest 11 546 €
8957 30715 k30 k47 k18 k5 43512 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
41 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 30 701 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Last report 2023
  • VAT registered
Stability
RatingB → C
In tax debt11 days since 26.09.2026
Revenue 12 months▲ 53% vs a year earlier
Kiri kohe, kui tekib maksuvõlg, pankrot või muutub juhatus

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Kristjan Liiv2 companies2 with tax debtPersonal ID ↗10.01.2023
Shareholders 1
Andra Kalda100,0% 2 500 €01.09.2023
Beneficial owners 1
Kristjan Liiv2 companies2 with tax debtdirect holding09.01.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue24,2%
Labour taxes / revenue26,2%
Revenue per employee per month641 €
Gross salary (estimate)330 €
Net salary (estimate)318 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q211 546 €▼ 61%3 029 €2 790 €6
2026 Q15 435 €▼ 65%1 335 €988 €6
2025 Q417 788 €▲ 143%6 205 €6 760 €5
2025 Q346 825 €▲ 5132%3 935 €3 916 €6
2025 Q229 829 €▲ 46%1 538 €1 330 €11
2025 Q115 335 €▼ 54%2 712 €2 883 €7
2024 Q47 307 €▼ 88%0 €622 €5
2024 Q3895 €▼ 99%5 921 €10 841 €—
2024 Q220 468 €2 266 €2 715 €—
2024 Q133 336 €2 754 €4 373 €2
2023 Q459 705 €6 064 €11 279 €3
2023 Q3123 061 €6 196 €13 796 €7
Show full history (18 quarters)
2023 Q2—3 278 €3 087 €7
2023 Q1—650 €1 473 €1
2022 Q4—0 €614 €—
2022 Q3—731 €920 €—
2022 Q20 €825 €772 €—
2022 Q11 583 €614 €919 €—

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

3 yr
Build report

202320222021
Sales revenue235 k €▲ 16×15 029 €▼ 81%80 821 €
Profit50 212 €▲ into profit-12 173 €▼ 122%-5 481 €
Profit margin21,4%-81,0%-6,8%
Retained earnings-50 016 €▼ 32%-37 789 €▼ 17%-32 308 €
Cash3 963 €▲ 15×269 €▲ 24×11 €
Current assets30 384 €▲ 548%4 686 €▲ 135%1 991 €
Fixed assets3 353 €▲ 110%1 593 €▼ 82%8 918 €
Assets33 737 €▲ 437%6 279 €▼ 42%10 909 €
Current liabilities24 014 €▼ 42%41 532 €▲ 32%31 545 €
Long-term liabilities7 027 €▼ 42%12 209 €▼ 17%14 653 €
Total liabilities31 041 €▼ 42%53 741 €▲ 16%46 198 €
Equity2 696 €▲ into profit-47 462 €▼ 34%-35 289 €
Labour costs-58 636 €0 €▲ 100%-33 488 €
Employees50▼ 100%4
Filed21.07.202620.02.202405.07.2022
ReportPDF ↓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

2023
ActivityEMTAKSales revenueOsa
Restoranide ja kohvikute tegevus main activity56111235 113 €100%

2023 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 30 701 € · as of 06.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
10.09.2025 · oldest unpaid claim, 391 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 debtmax 30 701 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1130 701 €unpaid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

Maksuameti nõuded 5 aasta jooksul

DateTeadeAmount
20.07.2026Maksu- ja Tolliameti dokumendi kättetoimetamise teade530 €

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

1 notices

Tax authority claims 1

20.07.2026Maksu- ja Tolliameti dokumendi kättetoimetamise teade · Tax and Customs Board530 €Teade

Enforcement proceedings

Täitemenetlused puuduvad

Payment orders

No payment orders

Ettekirjutused

Ettekirjutused puuduvad

Muud ametlikud teadaanded

Muud ametlikud teadaanded puuduvad

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

5 581 € makseid

Transactions with state institutions

2026492 €
20251 249 €
20241 412 €
20232 428 €

Largest payers

Pärnu Linnavalitsus1 267 €
Eesti Rahvusringhääling950 €
Tartu Ülikool601 €
Transpordiamet504 €
SA Valgamaa Arenguagentuur492 €
All payments by month
MonthPayerTypeFieldAmount
05.2026SA Valgamaa ArenguagentuurOperating costsOther general services492 €
12.2025SA Pärnu HaiglaOperating costsGeneral hospital services104 €
07.2025Eesti RahvusringhäälingOperating costsBroadcasting and publishing services950 €
06.2025KaitseliitOperating costsOther national defence160 €
06.2025KaitseliitOther operating expensesOther national defence35 €
12.2024Pärnu LinnavalitsusOperating costsMunicipal government527 €
12.2024Pärnu LinnavalitsusLabour costsMunicipal government31 €
06.2024Tartu ÜlikoolOperating costsTertiary education454 €
02.2024Pärnu LinnaorkesterOperating costsMusic400 €
12.2023TranspordiametLabour costsRoad transport504 €
09.2023HARIDUS- JA TEADUSMINISTEERIUMLabour costsYouth work and youth centres123 €
07.2023SA Endla TeaterOperating costsTheatres384 €
07.2023KLIIMAMINISTEERIUMLabour costsOther environmental protection (incl. administration)221 €
07.2023SotsiaalkindlustusametLabour costsOther protection of social risk groups198 €
06.2023Pärnu LinnavalitsusLabour costsMunicipal government709 €
03.2023Tartu ÜlikoolOperating costsTertiary education148 €
01.2023SA Lääne-Viru ArenduskeskusOperating costsGeneral economic and trade policy142 €

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: Restoranide ja kohvikute tegevus

20

Tänav OÜ: place 579 /1457

Similar size: HasGa OÜ, Hiina Pott OÜ, RM Capital OÜ, Kassikohvik OÜ, MerMerpitsa OÜ, osaühing BOUNTY, Brekolameva Lahmelomke OÜ, Meistrimäe Kohvik OÜ, Honest Restaurant OÜ, Kaisa Söögituba OÜ

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

Tegevusload

1 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO02219328.02.2018

History and notices

12
DateTypeContent
20.07.2026Maksuhalduri teadeMaksu- ja Tolliameti dokumendi kättetoimetamise teade
02.09.2024Aruandetrahvimäärus
13.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
13.12.2023EntryAmendment entry
08.12.2023Warning order on deletion from the register: annual report not filed
01.09.2023EntryAmendment entry
10.01.2023EntryAmendment entry
15.05.2020EntryMuutmiskanne ÄS § 525 lg 2 alusel
07.04.2020EntryAmendment entry
27.01.2020Administrative order
20.01.2018EntryAmendment entry
06.12.2017EntryFirst entry