ETENRU
RegisteredTartu County
Registry code
16421844
VAT number
EE102485248
Address
Tartu maakond, Tartu linn, Tartu linn, Narva mnt 2, 51009
Registered
13.01.2022 · 4 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Additional activities
Rental and operating of own or leased real estate
Capital
2 502 €
Email
k•••@s•••.eeLog in to see
Business Register 05.10.2026
Sales revenue440 k €-10%2025 annual report
Profit9 795 €2025 annual report
Employees18Tax Board 2026 Q2
Average gross salary319 €estimate, Tax Board 2026 Q2
Labour taxes per quarter8 774 €Tax Board 2026 Q2
Cash65 508 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months413 k €-13%Tax Board, last 4 quarters
State taxes 12 months75 017 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 88 858 €
162 k117 k121 k75 k143 k72 k109 k89 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
84 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · 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)
  • VAT registered
Stability
RatingAA → A → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 13% vs a year earlier
Notification when something changes
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Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Kaspar Kiviste2 companiesno tax debtPersonal ID ↗13.01.2022
Krõõt Kiviste7 companiesno tax debtPersonal ID ↗13.01.2022
Märt Vagur2 companiesno tax debtPersonal ID ↗13.01.2022
Shareholders 3
Kaspar Kiviste33,33% 834 €01.09.2023
Krõõt Kiviste33,33% 834 €01.09.2023
Märt Vagur33,33% 834 €01.09.2023
Beneficial owners 3
Kaspar Kiviste2 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member13.01.2022
Krõõt Kiviste7 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member13.01.2022
Märt Vagur2 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member13.01.2022

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue16,4%
Labour taxes / revenue9,9%
Revenue per employee per month1 646 €
Gross salary (estimate)319 €
Net salary (estimate)307 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q288 858 €▲ 19%8 774 €14 612 €18
2026 Q1109 194 €▼ 10%7 911 €17 526 €11
2025 Q471 837 €▼ 38%10 523 €13 792 €10
2025 Q3142 629 €▼ 12%11 975 €29 087 €14
2025 Q274 584 €▼ 26%14 103 €17 161 €20
2025 Q1121 088 €▼ 7%13 896 €24 344 €15
2024 Q4116 623 €▲ 98%12 687 €21 945 €17
2024 Q3162 234 €▲ 298%23 779 €36 908 €15
2024 Q2101 002 €▲ 110%11 079 €10 503 €23
2024 Q1130 421 €▲ 43%7 040 €20 696 €13
2023 Q458 867 €▼ 14%3 362 €6 602 €10
2023 Q340 795 €▼ 59%2 705 €4 212 €6
Show full history (18 quarters)
2023 Q248 020 €▲ 127%3 771 €6 548 €5
2023 Q191 460 €3 950 €13 032 €8
2022 Q468 645 €3 425 €8 791 €8
2022 Q398 505 €2 900 €9 709 €6
2022 Q221 167 €1 083 €2 050 €3
2022 Q1———2

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

4 yr
Build report

2025202420232022
Sales revenue440 k €▼ 10%489 k €▲ 87%261 k €▼ 1%263 k €
Profit9 795 €▲ 655%1 297 €▼ 89%12 131 €▼ 80%59 653 €
Profit margin2,2%0,3%4,6%22,7%
Retained earnings68 832 €▲ 2%67 535 €▲ 22%55 404 €—
Cash65 508 €▲ 2%64 506 €▼ 8%69 901 €▲ 1%69 286 €
Current assets107 k €▲ 34%79 742 €▼ 16%94 681 €▲ 8%87 813 €
Fixed assets0 €▼ 100%25 704 €——
Assets107 k €▲ 2%105 k €▲ 11%94 681 €▲ 8%87 813 €
Current liabilities25 824 €▼ 24%33 862 €▲ 39%24 394 €▼ 5%25 658 €
Total liabilities25 824 €▼ 24%33 862 €▲ 39%24 394 €▼ 5%25 658 €
Equity81 379 €▲ 14%71 584 €▲ 2%70 287 €▲ 13%62 155 €
Labour costs-142 k €▲ 22%-183 k €▼ 253%-51 759 €▼ 61%-32 170 €
Employees120%12▲ 200%4▼ 20%5
Filed01.04.202620.03.202525.06.202402.06.2023
ReportPDF ↓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 activity56111407 913 €93%
Rental and operating of own or leased real estate6820132 226 €7%

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 05.10.2026

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

156 tuh € makseid

Transactions with state institutions

202612 940 €
202531 931 €
202463 283 €
202348 048 €

Largest payers

SA Tartu 202423 945 €
Eesti Maaülikool19 508 €
SA Tartu Ülikooli Kliinikum16 641 €
Tartu Tervishoiu Kõrgkool14 199 €
Haridus- ja Noorteamet12 545 €
All payments by month
MonthPayerTypeFieldAmount
08.2026SA Tartu LoomemajanduskeskusOperating costsOther leisure, culture, religion, incl. administration220 €
07.2026Rektorite NõukoguOperating costsOther education, incl. administration185 €
06.2026SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses439 €
06.2026Tartu MänguasjamuuseumOperating costsMuseums192 €
06.2026Tartu LinnavalitsusOperating costsOther leisure, culture, religion, incl. administration119 €
06.2026Tartu Forseliuse KoolOperating costsBasic and general secondary education55 €
05.2026MTÜ Tartu ÜliõpilasmajaOperating costsLeisure events321 €
05.2026Haridus- ja NoorteametLabour costsYouth work and youth centres165 €
05.2026Haridus- ja NoorteametOperating costsYouth work and youth centres110 €
03.2026SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration155 €
02.2026SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services950 €
02.2026SA Tartumaa TurismOperating costsTurism219 €
01.2026RavimiametLabour costsOther health care, incl. administration9 080 €
01.2026Tartu ÜlikoolLabour costsTertiary education440 €
01.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed289 €
12.2025Eesti MaaülikoolLabour costsTertiary education8 094 €
12.2025Tartu Tervishoiu KõrgkoolOperating costsTeadus- ja arendustegevus hariduses4 939 €
12.2025Eesti Keele InstituutOperating costsBasic and general secondary education2 537 €
12.2025Tartu Tervishoiu KõrgkoolLabour costsTeadus- ja arendustegevus hariduses685 €
12.2025Eesti Keele InstituutLabour costsBasic and general secondary education503 €
12.2025Tartu ÜlikoolOperating costsTertiary education194 €
12.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed142 €
11.2025Eesti Keele InstituutOperating costsBasic and general secondary education4 285 €
11.2025Eesti Keele InstituutLabour costsBasic and general secondary education414 €
11.2025SA Valgamaa ArenguagentuurOperating costsOther general services227 €
11.2025Võrumaa Arenduskeskus SAOperating costsOther general services219 €
10.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed102 €
08.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed148 €
06.2025Tartu LinnavalitsusOperating costsOther social protection, incl. administration159 €
06.2025Järva VallavalitsusOperating costsBasic and general secondary education154 €
05.2025SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy215 €
05.2025SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy36 €
01.2025SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services6 487 €
01.2025Luua MetsanduskoolLabour costsVocational education2 308 €
01.2025Luua MetsanduskoolOperating costsVocational education82 €
12.2024SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services5 357 €
12.2024Eesti MaaülikoolLabour costsTertiary education4 652 €
12.2024Tartu ÜlikoolOperating costsTertiary education1 548 €
12.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed416 €
12.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy148 €
12.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy32 €
11.2024Eesti LennuakadeemiaOperating costsTertiary education3 929 €
11.2024Eesti LennuakadeemiaLabour costsTertiary education1 179 €
11.2024SA LäänemaaOperating costsGeneral economic and trade policy337 €
11.2024SA RAEKOperating costsGeneral economic and trade policy252 €
11.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed108 €
10.2024Eesti MerekoolOperating costsVocational education927 €
10.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed399 €
10.2024Vinni VallavalitsusOperating costsLeisure events220 €
10.2024Eesti MerekoolLabour costsVocational education103 €
09.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy327 €
09.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres178 €
09.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy72 €
08.2024Tartu LinnavalitsusOperating costsBasic and general secondary education230 €
07.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed240 €
07.2024Tartu MänguasjamuuseumOperating costsMuseums117 €
07.2024Tartu LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse104 €
07.2024Tartu LinnavalitsusLabour costsBioloogilise mitmekesisuse ja maastiku kaitse24 €
06.2024Tartu Tervishoiu KõrgkoolOperating costsTeadus- ja arendustegevus hariduses6 213 €
06.2024SA Tartu LoomemajanduskeskusOperating costsOther leisure, culture, religion, incl. administration3 850 €
06.2024Tartu Tervishoiu KõrgkoolLabour costsTeadus- ja arendustegevus hariduses2 362 €
06.2024SA Tartumaa TurismOperating costsTurism1 481 €
06.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed160 €
05.2024SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses3 777 €
05.2024MTÜ Tartu ÜliõpilasmajaOperating costsLeisure events786 €
05.2024SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses448 €
04.2024Tartu LinnavalitsusOperating costsOther leisure, culture, religion, incl. administration64 €
03.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration14 974 €
03.2024Eesti RahvusringhäälingOperating costsBroadcasting and publishing services988 €
02.2024Eesti RahvusringhäälingOperating costsBroadcasting and publishing services240 €
02.2024Tartu ÜlikoolOperating costsTertiary education180 €
01.2024Põlva Haigla ASOperating costsGeneral hospital services6 861 €
12.2023KeskkonnaagentuurLabour costsOther environmental protection (incl. administration)4 503 €
12.2023SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services3 847 €
12.2023Tartu LinnavalitsusLabour costsOther social protection, incl. administration2 088 €
12.2023KeskkonnaagentuurOperating costsOther environmental protection (incl. administration)1 755 €
12.2023Tartu LinnavalitsusOperating costsOther social protection, incl. administration1 260 €
12.2023SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration875 €
11.2023Tiigi SeltsimajaOperating costsFolk culture675 €
11.2023Tartu MänguasjamuuseumOperating costsMuseums510 €
11.2023Tartu ÜlikoolOperating costsTertiary education305 €
11.2023Narva KunstikoolOperating costsYouth hobby education and activities180 €
11.2023Tartu ÜlikoolLabour costsTertiary education174 €
10.2023SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration7 941 €
06.2023Luunja VallavalitsusOperating costsSport437 €
03.2023SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy3 069 €
03.2023Tartu KunstikoolOperating costsVocational education766 €
03.2023Tartu Noorsootöö KeskusOperating costsLeisure events241 €
02.2023Tartu LinnavalitsusOperating costsOther leisure, culture, religion, incl. administration117 €
01.2023Haridus- ja NoorteametLabour costsOther education, incl. administration12 270 €
01.2023Eesti MaaülikoolLabour costsTertiary education6 086 €
01.2023Eesti MaaülikoolOperating costsTertiary education676 €
01.2023Põlva VallavalitsusOperating costsYouth work and youth centres274 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

7

Top 20 in activity: Restoranide ja kohvikute tegevus

20

GR Catering OÜ: place 336 /1457

Similar size: VTK Teenused OÜ, OÜ Karlova Kohv, OÜ Kaubandus Gal, Reute Restoranid OÜ, LL Legend OÜ, K1R OÜ, Elrus OÜ, PanCake OÜ, Morel bistro OÜ, Kuursaal 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
ToitlustamineKTO02402612.05.2022

History and notices

5
DateTypeContent
01.09.2023EntryAmendment entry
25.03.2022EntryAmendment entry
23.03.2022Order to remedy deficienciesAmendment entry
16.03.2022Order to remedy deficienciesAmendment entry
13.01.2022EntryFirst entry