Handgurmee OÜ
- Registry code
- 14803085
- VAT number
- EE102193750
- Address
- Harju maakond, Tallinn, Kristiine linnaosa, Rahumäe tee 6b-33, 13415
- Registered
- 13.09.2019 · 7 yrs
- Activity
- Other education n.e.c. 85599
- Additional activities
- Muude toidukaupade jaemüük
- Capital
- 2 500 €
- i•••@h•••.euLog in to see
- Phone
- +372 5•• ••••Log in to see
- Website
- www.handgurmee.eu from email
Business Register 05.10.2026
Negative equity, low liquidity and tax debt
Sales revenue20 613 €+81%2025 annual report
Profit-4 401 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash2 156 €Cash 31.12.2025, annual report
Tax debt1 707 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months42 118 €+585%Tax Board, last 4 quarters
State taxes 12 months7 698 €Tax Board, last 4 quarters
Quick check
- Tax debt 1 707 €
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
Stability
Follow companyNotification when something changesRatingB → BB
In tax debt10 days since 26.09.2026
Revenue 12 months▲ 585% vs a year earlier
Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Merike Kandar3 companies1 with tax debt | Personal ID ↗ | 12.01.2026 |
| Shareholders 1 | ||
| Merike Kandar | 100,0% 2 500 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Merike Kandar3 companies1 with tax debtdirect holding | 13.09.2019 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue16,4%
Labour taxes / revenue0,0%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 14 313 € | ▲ 455% | 0 € | 2 346 € | — |
| 2026 Q1 | 21 254 € | ▲ 57343% | 0 € | 2 410 € | — |
| 2025 Q4 | 3 095 € | ▲ 201% | 0 € | 1 933 € | — |
| 2025 Q3 | 3 456 € | ▲ 38% | 0 € | 1 009 € | — |
| 2025 Q2 | 2 580 € | ▲ 100% | 0 € | 365 € | — |
| 2025 Q1 | 37 € | ▼ 95% | 0 € | 365 € | — |
| 2024 Q4 | 1 028 € | ▼ 68% | 0 € | 122 € | — |
| 2024 Q3 | 2 508 € | — | — | — | |
| 2024 Q2 | 1 291 € | ▲ 31% | 0 € | 38 € | — |
| 2024 Q1 | 734 € | ▼ 46% | 0 € | 519 € | — |
| 2023 Q4 | 3 195 € | ▲ 39% | — | — | — |
| 2023 Q2 | 982 € | ▼ 62% | 0 € | 1 € | — |
Show full history (17 quarters)
| 2023 Q1 | 1 361 € | ▼ 82% | 0 € | 159 € | — |
| 2022 Q4 | 2 306 € | 0 € | 458 € | — | |
| 2022 Q3 | 670 € | 0 € | 1 581 € | — | |
| 2022 Q2 | 2 563 € | 0 € | 283 € | — | |
| 2022 Q1 | 7 467 € | 0 € | 2 005 € | — |
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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 20 613 € | ▲ 81% | 11 398 € | ▼ 12% | 12 920 € | ▲ 51% | 8 549 € | ▼ 39% | 14 039 € |
| Profit | -4 401 € | ▲ 3% | -4 518 € | ▼ into loss | 2 075 € | ▲ into profit | -3 540 € | ▲ 49% | -6 998 € |
| Profit margin | -21,4% | -39,6% | 16,1% | -41,4% | -49,8% | ||||
| Retained earnings | -12 434 € | ▼ 57% | -7 916 € | ▲ 21% | -9 991 € | ▼ 55% | -6 451 € | ▼ into loss | 548 € |
| Cash | 2 156 € | ▲ 121% | 974 € | ▲ 122% | 439 € | ▲ 46% | 300 € | — | |
| Current assets | 8 874 € | ▲ 135% | 3 776 € | ▼ 28% | 5 268 € | ▼ 1% | 5 300 € | ▼ 32% | 7 845 € |
| Assets | 8 874 € | ▲ 135% | 3 776 € | ▼ 28% | 5 268 € | ▼ 1% | 5 300 € | ▼ 32% | 7 845 € |
| Current liabilities | 23 209 € | ▲ 63% | 14 250 € | ▲ 8% | 13 184 € | ▼ 14% | 15 291 € | ▲ 7% | 14 296 € |
| Total liabilities | 23 209 € | ▲ 63% | 14 250 € | ▲ 8% | 13 184 € | ▼ 14% | 15 291 € | ▲ 7% | 14 296 € |
| Equity | -14 335 € | ▼ 37% | -10 474 € | ▼ 32% | -7 916 € | ▲ 21% | -9 991 € | ▼ 55% | -6 451 € |
| Labour costs | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Employees | 0 | 0 | 0 | 0 | 0 | ||||
| Filed | 24.04.2026 | 15.08.2025 | 04.10.2024 | 03.02.2024 | 03.02.2024 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Other education n.e.c. main activity | 85599 | 12 655 € | 61% |
| Muude toidukaupade jaemüük | 47271 | 7 958 € | 39% |
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
1 records
Tax debt 1 707 € · as of 05.10.2026
- Ajatatud
- none, the entire debt is unpaid
- Debt arose
- 21.09.2026 · oldest unpaid claim, 14 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 debtsellest ajatatudmax 2 107 €
Tax debt history over 5 years
| Start | End | Days | Largest debt | Status |
|---|---|---|---|---|
| 26.09.2026 | ongoing | 10 | 2 107 € | 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
1 663 € makseid
Transactions with state institutions
2026118 €
2025600 €
2024270 €
2023675 €
Largest payers
| Tallinna Rahvaülikool | 1 295 € |
| Rae Vallavalitsus | 250 € |
| Hiiumaa Vallavalitsus | 118 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Hiiumaa Vallavalitsus | Operating costs | Leisure events | 95 € |
| 08.2026 | Hiiumaa Vallavalitsus | Other operating expenses | Leisure events | 23 € |
| 04.2025 | Tallinna Rahvaülikool | Operating costs | Täiskasvanute täienduskoolitus | 600 € |
| 03.2024 | Tallinna Rahvaülikool | Operating costs | Täiskasvanute täienduskoolitus | 270 € |
| 12.2023 | Rae Vallavalitsus | Operating costs | Youth work and youth centres | 250 € |
| 12.2023 | Tallinna Rahvaülikool | Operating costs | Täiskasvanute täienduskoolitus | 175 € |
| 10.2023 | Tallinna Rahvaülikool | Operating costs | Täiskasvanute täienduskoolitus | 250 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
2
Rae vald, Jüri alevik, Kesa tn 12 korteriühistuMerike Kandar4 610 €AMTÜ KogemuslannaMerike Kandar0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Other education n.e.c.
20
| # | Company | Revenue |
|---|---|---|
| 1 | E-riigi Akadeemia Sihtasutus | 26,2 m € |
| 2 | Insafety OÜ | 1,6 m € |
| 3 | MSCA OÜ | 1,5 m € |
| 4 | InnerCamp OÜ | 1,4 m € |
| 5 | Juunika Koolitus osaühing | 1,4 m € |
| 6 | Addenda OÜ | 1,3 m € |
| 7 | Sihtasutus Tartu Rahvaülikool | 1,2 m € |
| 8 | Innovation Academy Sihtasutus | 1,1 m € |
| 9 | OSAÜHING KERSTI VÕLU KOOLITUSKESKUS | 1,1 m € |
| 10 | Sihtasutus Junior Achievement Eesti | 1,0 m € |
| 11 | LUWI OÜ | 965 k € |
| 12 | Change Partners Estonia OÜ | 820 k € |
| 13 | Sihtasutus Avatud Kool | 810 k € |
| 14 | Combat Ready OÜ | 810 k € |
| 15 | OÜ SVS-L | 803 k € |
| 16 | Visionest Institute OÜ | 778 k € |
| 17 | Toiduakadeemia OÜ | 723 k € |
| 18 | TempoKoolitus OÜ | 697 k € |
| 19 | Targa Eesti Instituut osaühing | 659 k € |
| 20 | Viies Element OÜ | 658 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| handgurmee.eu |
History and notices
13
| Date | Type | Content |
|---|---|---|
| 12.01.2026 | Entry | Amendment entry |
| 22.12.2025 | Order to remedy deficiencies | Amendment entry |
| 18.08.2025 | Hoiatusmäärus sundlõpetamiseks: ebapiisav netovara | |
| 11.08.2025 | Entry | Amendment entry |
| 21.05.2025 | Entry | Amendment entry |
| 09.05.2025 | Entry | Amendment entry |
| 08.05.2025 | Order to remedy deficiencies | Amendment entry |
| 05.09.2024 | Warning order on deletion from the register: annual report not filed | |
| 15.07.2024 | Warning order on deletion from the register: annual report not filed | |
| 14.12.2023 | Warning order on deletion from the register: annual report not filed | |
| 01.09.2023 | Entry | Amendment entry |
| 06.10.2020 | Entry | Amendment entry |
| 13.09.2019 | Entry | First entry |