ETENRU
BankruptTartu County
Registry code
14739602
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Rebase tn 1, 50104
Registered
10.06.2019 · 7 yrs
Activity
Child day-care activities 88911
Capital
2 500 €
Email
m•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 05.10.2026
Võlausaldajate nimekiri kinnitatud 15.10.2025
Bankrupt
Bankrupt: no activity
Tax debt over €10,000 and over 90 days
Negative equity, low liquidity and tax debt
Annual report 2024 not filed, deadline was 30.06.2025
Sales revenue369 k €+16%2023 annual report
Profit-26 389 €2023 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash4 940 €Cash 31.12.2023, annual report
Tax debt20 662 €unpaidTax Board 05.10.2026 · details below
State taxes 12 months9 264 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 20 662 €
Details ↓
Turnover by quarter · latest 0 €
5 7516 9986 43600
II 24III 24IV 24IV 25I 26
Chart ↓
Firmo rating
C
Bankrupt: no activity
0 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 20 662 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • Bankruptcy or liquidation
  • No sanctions
  • Last report 2023
  • Not VAT registered
Stability
RatingC since 26.09.2026
In tax debt10 days since 26.09.2026
Notification when something changes

Bankruptcy proceedings and assets for sale

4 notices
DateEtappKohtuasi
15.10.2025List of creditors approved2-25-6434teade
29.08.2025Inspection of the list of creditors
Haldur Andrus Õnnik
2-25-6434teade
06.06.2025Bankruptcy declared2-25-6434/8teade
30.04.2025Prohibition on disposal2-25-6434teade

Ametlikud Teadaanded (CC BY-SA 4.0), oksjonikeskus.ee

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Marlene Leopard1 company1 with tax debt1 bankruptPersonal ID ↗05.11.2024
Other persons 1
Andrus Õnnik18 companies15 with tax debt12 bankruptPankrotihaldurPersonal ID ↗06.06.2025
Shareholders 1
Marlene Leopard100,0% 2 500 €05.11.2024
Beneficial owners 1
Marlene Leopard1 company1 with tax debt1 bankruptdirect holding05.11.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—0 €0 €—
2026 Q10 €———
2025 Q40 €———
2025 Q2—10 125 €9 264 €—
2025 Q1—8 577 €7 460 €9
2024 Q46 436 €▲ 46%22 753 €22 647 €12
2024 Q36 998 €▼ 22%26 733 €25 826 €13
2024 Q25 751 €▼ 29%24 335 €23 877 €14
2024 Q14 552 €▼ 31%18 523 €18 617 €12
2023 Q44 419 €▼ 12%15 146 €14 501 €9
2023 Q39 007 €▲ 13%29 552 €28 044 €11
2023 Q28 155 €▲ 44%24 508 €23 578 €11
Show full history (17 quarters)
2023 Q16 552 €▲ 45%17 368 €16 873 €12
2022 Q45 023 €13 047 €13 795 €8
2022 Q38 002 €18 403 €17 160 €8
2022 Q25 682 €16 454 €15 403 €15
2022 Q14 526 €12 028 €11 171 €10

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 revenue369 k €▲ 16%318 k €▲ 140%132 k €
Profit-26 389 €▼ 500%-4 398 €▲ 53%-9 390 €
Profit margin-7,2%-1,4%-7,1%
Retained earnings-4 993 €▼ 738%-596 €▼ into loss8 794 €
Cash4 940 €▲ 204%1 627 €▼ 6%1 729 €
Current assets11 031 €▲ 33%8 268 €▼ 70%27 902 €
Fixed assets44 445 €▼ 8%48 474 €▲ 54%31 468 €
Assets55 476 €▼ 2%56 742 €▼ 4%59 370 €
Current liabilities55 875 €▲ 97%28 356 €▲ 41%20 110 €
Long-term liabilities26 383 €▼ 15%30 880 €▼ 17%37 356 €
Total liabilities82 258 €▲ 39%59 236 €▲ 3%57 466 €
Equity-26 782 €▼ 974%-2 494 €▼ into loss1 904 €
Labour costs-247 k €▼ 37%-180 k €▼ 17%-155 k €
Employees10▼ 17%12▼ 14%14
Filed29.06.202428.05.202303.10.2022
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
Child day-care activities main activity88911368 975 €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 20 662 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
10.02.2025 · oldest unpaid claim, 602 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtmax 20 662 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1020 662 €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

715 tuh € makseid · 1 toetust

Transactions with state institutions

2025107 k €
2024289 k €
2023319 k €

Largest payers

Tartu Linnavalitsus445 618 €
Kastre Vallavalitsus87 636 €
Luunja Vallavalitsus79 013 €
Tartu Vallavalitsus73 614 €
Kambja Vallavalitsus22 717 €
All payments by month
MonthPayerTypeFieldAmount
09.2025Harku VallavalitsusOperating costsPre-school education435 €
06.2025Tartu VallavalitsusOperating costsPre-school education3 354 €
06.2025Kastre VallavalitsusOperating costsPre-school education1 122 €
06.2025Luunja VallavalitsusOperating costsPre-school education1 078 €
05.2025Tartu LinnavalitsusMuud toetusedPre-school education23 728 €
05.2025Tartu VallavalitsusOperating costsPre-school education3 354 €
05.2025Kastre VallavalitsusOperating costsPre-school education1 122 €
05.2025Luunja VallavalitsusOperating costsPre-school education1 078 €
04.2025Tartu LinnavalitsusMuud toetusedPre-school education11 638 €
04.2025Tartu VallavalitsusOperating costsPre-school education3 423 €
04.2025Luunja VallavalitsusOperating costsPre-school education1 078 €
04.2025Kastre VallavalitsusOperating costsPre-school education988 €
03.2025Tartu LinnavalitsusMuud toetusedPre-school education12 696 €
03.2025Tartu VallavalitsusOperating costsPre-school education3 285 €
03.2025Luunja VallavalitsusOperating costsPre-school education1 078 €
03.2025KLIIMAMINISTEERIUMMuud toetusedOther environmental protection (incl. administration)998 €
03.2025Kastre VallavalitsusOperating costsPre-school education266 €
02.2025Tartu LinnavalitsusMuud toetusedPre-school education14 818 €
02.2025Tartu VallavalitsusOperating costsPre-school education3 287 €
02.2025Luunja VallavalitsusOperating costsPre-school education515 €
01.2025Tartu LinnavalitsusMuud toetusedPre-school education15 826 €
01.2025Tartu VallavalitsusOperating costsPre-school education2 169 €
01.2025Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups119 €
12.2024Tartu LinnavalitsusMuud toetusedPre-school education15 882 €
12.2024Tartu VallavalitsusOperating costsPre-school education2 169 €
12.2024KLIIMAMINISTEERIUMMuud toetusedOther environmental protection (incl. administration)255 €
11.2024Tartu LinnavalitsusMuud toetusedPre-school education15 837 €
11.2024Kastre VallavalitsusOperating costsPre-school education3 987 €
11.2024Tartu VallavalitsusOperating costsPre-school education2 169 €
10.2024Tartu LinnavalitsusMuud toetusedPre-school education15 699 €
10.2024Kastre VallavalitsusOperating costsPre-school education6 426 €
10.2024Tartu VallavalitsusOperating costsPre-school education2 169 €
10.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups159 €
09.2024Tartu LinnavalitsusMuud toetusedPre-school education17 251 €
09.2024Kastre VallavalitsusOperating costsPre-school education5 084 €
09.2024Tartu VallavalitsusOperating costsPre-school education3 218 €
09.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups155 €
08.2024Tartu LinnavalitsusMuud toetusedPre-school education21 062 €
08.2024Kastre VallavalitsusOperating costsPre-school education4 888 €
08.2024Tartu VallavalitsusOperating costsPre-school education2 728 €
08.2024Kambja VallavalitsusOperating costsPre-school education222 €
08.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups167 €
07.2024Tartu LinnavalitsusMuud toetusedPre-school education21 767 €
07.2024Kastre VallavalitsusOperating costsPre-school education4 888 €
07.2024Tartu VallavalitsusOperating costsPre-school education2 728 €
07.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups114 €
06.2024Tartu LinnavalitsusMuud toetusedPre-school education22 003 €
06.2024Kastre VallavalitsusOperating costsPre-school education4 888 €
06.2024Tartu VallavalitsusOperating costsPre-school education3 462 €
06.2024Kambja VallavalitsusOperating costsPre-school education499 €
06.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups169 €
05.2024Tartu LinnavalitsusMuud toetusedPre-school education18 763 €
05.2024Kastre VallavalitsusOperating costsPre-school education4 376 €
05.2024Tartu VallavalitsusOperating costsPre-school education2 907 €
04.2024Tartu LinnavalitsusMuud toetusedPre-school education16 426 €
04.2024Kastre VallavalitsusOperating costsPre-school education4 376 €
04.2024Tartu VallavalitsusOperating costsPre-school education2 728 €
04.2024Kambja VallavalitsusOperating costsPre-school education511 €
04.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups188 €
03.2024Tartu LinnavalitsusMuud toetusedPre-school education15 551 €
03.2024Tartu VallavalitsusOperating costsPre-school education4 824 €
03.2024Kastre VallavalitsusOperating costsPre-school education3 424 €
03.2024Kambja VallavalitsusOperating costsPre-school education171 €
02.2024Tartu LinnavalitsusMuud toetusedPre-school education13 438 €
02.2024Kastre VallavalitsusOperating costsPre-school education2 326 €
02.2024Tartu VallavalitsusOperating costsPre-school education2 238 €
02.2024Kambja VallavalitsusOperating costsPre-school education580 €
01.2024Tartu LinnavalitsusMuud toetusedPre-school education11 271 €
01.2024Kastre VallavalitsusOperating costsPre-school education2 492 €
01.2024Tartu VallavalitsusOperating costsPre-school education1 956 €
12.2023Tartu LinnavalitsusMuud toetusedPre-school education11 115 €
12.2023Kastre VallavalitsusOperating costsPre-school education7 874 €
12.2023Tartu VallavalitsusOperating costsPre-school education2 000 €
12.2023Kambja VallavalitsusOperating costsPre-school education457 €
11.2023Tartu LinnavalitsusMuud toetusedPre-school education9 893 €
11.2023Tartu VallavalitsusOperating costsPre-school education2 532 €
11.2023Kastre VallavalitsusOperating costsPre-school education2 274 €
10.2023Tartu LinnavalitsusMuud toetusedPre-school education9 562 €
10.2023Tartu VallavalitsusOperating costsPre-school education2 760 €
10.2023Kastre VallavalitsusOperating costsPre-school education2 495 €
10.2023Luunja VallavalitsusOperating costsPre-school education662 €
09.2023Tartu LinnavalitsusMuud toetusedPre-school education12 743 €
09.2023Luunja VallavalitsusOperating costsPre-school education6 640 €
09.2023Kastre VallavalitsusOperating costsPre-school education2 651 €
09.2023Tartu VallavalitsusOperating costsPre-school education2 531 €
09.2023Eesti TöötukassaOperating costsSocial protection of the unemployed544 €
08.2023Tartu LinnavalitsusMuud toetusedPre-school education13 648 €
08.2023Luunja VallavalitsusOperating costsPre-school education8 242 €
08.2023Kastre VallavalitsusOperating costsPre-school education2 981 €
08.2023Tartu VallavalitsusOperating costsPre-school education1 436 €
08.2023Kambja VallavalitsusOperating costsPre-school education1 004 €
07.2023Tartu LinnavalitsusMuud toetusedPre-school education15 589 €
07.2023Luunja VallavalitsusOperating costsPre-school education9 147 €
07.2023Kastre VallavalitsusOperating costsPre-school education2 981 €
07.2023Kambja VallavalitsusOperating costsPre-school education2 479 €
07.2023Tartu VallavalitsusOperating costsPre-school education1 436 €
06.2023Tartu LinnavalitsusMuud toetusedPre-school education16 271 €
06.2023Luunja VallavalitsusOperating costsPre-school education9 249 €
06.2023Kastre VallavalitsusOperating costsPre-school education2 981 €
06.2023Kambja VallavalitsusOperating costsPre-school education2 479 €
06.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 500 €
06.2023Tartu VallavalitsusOperating costsPre-school education1 436 €
05.2023Luunja VallavalitsusOperating costsPre-school education17 409 €
05.2023Tartu LinnavalitsusMuud toetusedPre-school education17 166 €
05.2023Kastre VallavalitsusOperating costsPre-school education3 366 €
05.2023Kambja VallavalitsusOperating costsPre-school education2 479 €
05.2023Tartu VallavalitsusOperating costsPre-school education1 436 €
04.2023Tartu LinnavalitsusMuud toetusedPre-school education16 658 €
04.2023Kastre VallavalitsusOperating costsPre-school education2 981 €
04.2023Kambja VallavalitsusOperating costsPre-school education2 950 €
04.2023Tartu VallavalitsusOperating costsPre-school education978 €
04.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed418 €
03.2023Tartu LinnavalitsusMuud toetusedPre-school education15 276 €
03.2023Luunja VallavalitsusOperating costsPre-school education7 297 €
03.2023Kambja VallavalitsusOperating costsPre-school education6 309 €
03.2023Kastre VallavalitsusOperating costsPre-school education3 818 €
03.2023Tartu VallavalitsusOperating costsPre-school education2 048 €
03.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed418 €
02.2023Tartu LinnavalitsusMuud toetusedPre-school education13 342 €
02.2023Luunja VallavalitsusOperating costsPre-school education7 657 €
02.2023Tartu VallavalitsusOperating costsPre-school education1 989 €
02.2023Kastre VallavalitsusOperating costsPre-school education1 460 €
02.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed263 €
01.2023Tartu LinnavalitsusMuud toetusedPre-school education9 629 €
01.2023Luunja VallavalitsusOperating costsPre-school education7 883 €
01.2023Kambja VallavalitsusOperating costsPre-school education2 578 €
01.2023SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 500 €
01.2023Kastre VallavalitsusOperating costsPre-school education1 121 €
01.2023Tartu VallavalitsusOperating costsPre-school education865 €
01.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed418 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid toetus kokku 15 000 €

ProjektMeedePerioodToetusVälja makstud
Lastehoid Loomelind käivitamine
Lõpetatud · Riigi Tugiteenuste Keskus
Ettevõtlikkuse kasvatamine, ettevõtluse kasvu soodustamine, ettevõtluskeskkonna arendamine01.09.2019 – 31.08.202015 000 €19 040 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

17

Top 20 in activity: Child day-care activities

20

Licences, pledges, domains

No data

History and notices

16
DateTypeContent
06.06.2025Kandemäärus muu kohtulahendi täitmiseksPankroti väljakuulutamiskanne
08.05.2025Kandemäärus muu kohtulahendi täitmiseksAmendment entry
25.02.2025EntryAmendment entry
05.11.2024EntryAmendment entry
10.10.2024EntryAmendment entry
09.10.2024EntryAmendment entry
02.10.2024EntryAmendment entry
01.09.2023EntryAmendment entry
12.09.2022EntryAmendment entry
09.09.2022Order to remedy deficienciesAmendment entry
17.08.2022Negative entry order: deficiencies not remediedAmendment entry
27.07.2022Order to remedy deficienciesAmendment entry
30.11.2021Majandusaasta aruande puuduste kõrvaldamise määrus
07.07.2021Administrative order
04.05.2020EntryAmendment entry
10.06.2019EntryFirst entry