ETENRU
RegisteredTartu County
Registry code
14950596
VAT number
EE102248281
Address
Tartu maakond, Tartu linn, Tartu linn, Ülikooli tn 7, 51003
Registered
13.04.2020 · 6 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Capital
4 000 €
Email
k•••@g•••.comLog in to see
Business Register 05.10.2026
Negative equity, low liquidity and tax debt
Sales revenue268 k €-14%2025 annual report
Profit-21 460 €2025 annual report
Employees4Tax Board 2026 Q2
Average gross salary1 371 €estimate, Tax Board 2026 Q2
Labour taxes per quarter8 393 €Tax Board 2026 Q2
Cash135 €Cash 31.12.2025, annual report
Tax debt2 430 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months272 k €-5%Tax Board, last 4 quarters
State taxes 12 months50 795 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 2 430 €
Details ↓
Turnover by quarter · latest 69 370 €
97 k58 k63 k68 k71 k67 k65 k69 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
39 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 2 430 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB → BB → C
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 5% vs a year earlier
Notification when something changes

Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Hannes Teiss5 companies1 with tax debtPersonal ID ↗20.03.2025
Kalvi Palling3 companies1 with tax debtPersonal ID ↗27.07.2023
Kristo Rand1 company1 with tax debtPersonal ID ↗27.07.2023
Shareholders 3
Teiss OÜ33,35% 1 334 €20.03.2025
Kalvi Palling33,33% 1 333 €01.09.2023
Kristo Rand33,33% 1 333 €01.09.2023
Beneficial owners 3
Kalvi Palling3 companies1 with tax debtdirect holding11.08.2023
Kristo Rand1 company1 with tax debtdirect holding11.08.2023
Martin Sõgel7 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member13.04.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue30,7%
Labour taxes / revenue12,1%
Revenue per employee per month5 781 €
Gross salary (estimate)1 371 €
Net salary (estimate)1 185 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q269 370 €▲ 2%8 393 €21 300 €4
2026 Q165 151 €▲ 3%6 769 €8 788 €8
2025 Q466 923 €▲ 15%8 162 €9 217 €8
2025 Q370 866 €▼ 27%9 758 €11 490 €9
2025 Q268 317 €▲ 1%6 189 €10 633 €9
2025 Q163 069 €▼ 35%7 580 €12 578 €6
2024 Q458 365 €▲ 9%6 697 €8 504 €7
2024 Q396 927 €▲ 45%5 549 €9 481 €7
2024 Q267 859 €4 597 €6 208 €3
2024 Q196 778 €▲ 145%4 273 €7 838 €4
2023 Q453 598 €▲ 15%2 496 €3 193 €4
2023 Q366 661 €▼ 64%0 €3 810 €4
Show full history (18 quarters)
2023 Q20 €2 506 €2 324 €2
2023 Q139 561 €▼ 63%8 953 €13 237 €2
2022 Q446 726 €11 803 €13 647 €5
2022 Q3183 853 €26 943 €44 126 €9
2022 Q2129 388 €20 741 €30 330 €22
2022 Q1107 134 €17 353 €25 220 €14

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 revenue268 k €▼ 14%311 k €▲ 76%177 k €▼ 60%439 k €▼ 16%520 k €
Profit-21 460 €▼ 13×-1 642 €▼ into loss19 685 €▲ into profit-31 076 €▼ into loss13 193 €
Profit margin-8,0%-0,5%11,1%-7,1%2,5%
Retained earnings-3 917 €▼ 72%-2 275 €▲ 90%-21 960 €▼ into loss9 117 €▲ into profit-4 076 €
Cash135 €▲ 400%27 €▼ 100%9 536 €▲ 73%5 512 €▼ 83%32 086 €
Current assets25 642 €▲ 40%18 358 €▼ 5%19 265 €▲ 180%6 887 €▼ 86%49 810 €
Assets25 642 €▲ 40%18 358 €▼ 5%19 265 €▲ 180%6 887 €▼ 86%49 810 €
Current liabilities43 792 €▲ 140%18 275 €▲ 4%17 540 €▼ 29%24 846 €▼ 32%36 693 €
Long-term liabilities3 227 €————
Total liabilities47 019 €▲ 157%18 275 €▲ 4%17 540 €▼ 29%24 846 €▼ 32%36 693 €
Equity-21 377 €▼ into loss83 €▼ 95%1 725 €▲ into profit-17 959 €▼ into loss13 117 €
Labour costs-74 824 €▼ 32%-56 541 €▼ 179%-20 231 €▲ 90%-198 k €▲ 12%-225 k €
Employees50%5▲ 67%3▼ 81%16▼ 16%19
Filed20.07.202630.06.202504.06.202431.05.202320.06.2022
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
Restoranide ja kohvikute tegevus main activity56111268 381 €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

1 records
Tax debt 2 430 € · 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 debtmax 2 430 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing102 430 €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

17 067 € makseid

Transactions with state institutions

2026935 €
20253 318 €
20247 236 €
20235 579 €

Largest payers

Tartu Ülikool8 283 €
SA Tartu 20241 931 €
RIIGIKOHUS1 590 €
Tartu Linnavalitsus1 535 €
Tartu Täiskasvanute Gümnaasium1 326 €
All payments by month
MonthPayerTypeFieldAmount
06.2026Tartu ÜlikoolLabour costsTertiary education563 €
04.2026Tartu LinnavalitsusOperating costsGeneral economic development projects322 €
04.2026Tartu LinnavalitsusLabour costsGeneral economic development projects50 €
11.2025Tartu ÜlikoolLabour costsTertiary education1 404 €
11.2025Tartu ÜlikoolOperating costsTertiary education192 €
10.2025SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services668 €
08.2025Tartu LinnavalitsusOperating costsGeneral economic development projects312 €
06.2025Tartu ÜlikoolOperating costsTertiary education248 €
02.2025Tartu LinnavalitsusOperating costsGeneral economic development projects412 €
02.2025Tartu LinnavalitsusLabour costsGeneral economic development projects82 €
12.2024Tartu ÜlikoolLabour costsTertiary education928 €
12.2024Tartu ÜlikoolOperating costsTertiary education618 €
12.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration304 €
11.2024Tartu ÜlikoolLabour costsTertiary education1 316 €
09.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration137 €
08.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration700 €
05.2024Tartu ÜlikoolLabour costsTertiary education1 017 €
04.2024Tartu ÜlikoolLabour costsTertiary education841 €
04.2024Tartu ÜlikoolOperating costsTertiary education219 €
02.2024Tartu LinnavalitsusOperating costsGeneral economic development projects313 €
02.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration99 €
02.2024Tartu LinnavalitsusLabour costsGeneral economic development projects44 €
01.2024Kastre VallavalitsusOperating costsBasic and general secondary education700 €
12.2023RIIGIKOHUSLabour costsKohus1 590 €
12.2023Tartu Jaan Poska GümnaasiumOperating costsBasic and general secondary education1 034 €
12.2023Tartu ÜlikoolLabour costsTertiary education774 €
12.2023Tartu ÜlikoolOperating costsTertiary education163 €
08.2023SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration691 €
01.2023Tartu Täiskasvanute GümnaasiumOperating costsBasic and general secondary education1 326 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

6

Top 20 in activity: Restoranide ja kohvikute tegevus

20

Salat ja disko OÜ: place 525 /1457

Similar size: Meie Pizza OÜ, Astri Buffet OÜ, Sörweköök OÜ, Fragola OÜ, Osaühing Alfredi pub, METROBAR OÜ, Treegeri Kohviku OÜ, AMISTADABALTIC OÜ, OÜ ELEKAASIK-RIIN, Challenge Way 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
ToitlustamineKTO02330527.07.2020

History and notices

5
DateTypeContent
20.03.2025EntryAmendment entry
18.03.2025Order to remedy deficienciesAmendment entry
01.09.2023EntryAmendment entry
27.07.2023EntryAmendment entry
13.04.2020EntryFirst entry