ETENRU
RegisteredTartu County
Registry code
16794031
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Aardla tn 23/2, 50110
Registered
09.08.2023 · 3 yrs
Activity
Other retail sale of new goods in specialised stores 47789
Capital
5 000 €
Email
m•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 05.10.2026
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue102 k €2024 annual report
Profit2 210 €2024 annual report
Labour taxes per quarter363 €Tax Board 2026 Q1
Cash2 821 €Cash 31.12.2024, annual report
Tax debt2 908 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months90 721 €-31%Tax Board, last 4 quarters
State taxes 12 months6 921 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 2 908 €
Details ↓
Turnover by quarter · latest 9 913 €
026 k49 k56 k34 k24 k24 k9 913
II 24III 24IV 24I 25II 25III 25IV 25I 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
37 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 2 908 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2024)
  • Not VAT registered
Stability
RatingB → C
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 31% vs a year earlier
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Martin Merbach6 companies4 with tax debtPersonal ID ↗09.08.2023
Shareholders 2
Allan Kottise50,0% 2 500 €03.09.2024
Martin Merbach50,0% 2 500 €03.09.2024
Beneficial owners 2
Allan Kottisedirect holding09.08.2023
Martin Merbach6 companies4 with tax debtdirect holding09.08.2023

Business Register open data

Quarterly taxes and revenue

2026 Q1
State taxes / revenue2,8%
Labour taxes / revenue3,7%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q1. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q19 913 €▼ 82%363 €281 €—
2025 Q423 500 €▼ 52%1 090 €645 €3
2025 Q323 761 €▼ 9%2 404 €1 060 €3
2025 Q233 547 €7 595 €4 935 €3
2025 Q156 106 €7 387 €3 922 €5
2024 Q448 827 €4 778 €0 €4
2024 Q326 149 €2 218 €0 €2
2024 Q20 €0 €0 €1
2024 Q10 €———
2023 Q40 €———
2023 Q30 €———

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

1 yr
Build report

2024
Sales revenue102 k €
Profit2 210 €
Profit margin2,2%
Cash2 821 €
Current assets42 263 €
Fixed assets55 000 €
Assets97 263 €
Current liabilities41 414 €
Long-term liabilities48 639 €
Total liabilities90 053 €
Equity7 210 €
Labour costs-27 402 €
Employees0
Filed01.10.2025
ReportPDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2024
ActivityEMTAKSales revenueOsa
Other retail sale of new goods in specialised stores main activity47789102 424 €100%

2024 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 2 908 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
11.08.2025 · oldest unpaid claim, 420 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 2 908 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing102 908 €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

1 notices

Tax authority claims 1

02.07.2026Maksu- ja Tolliameti dokumendi kättetoimetamise teade · Tax and Customs BoardTeade

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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Other retail sale of new goods in specialised stores

20

Licences, pledges, domains

No data

History and notices

12
DateTypeContent
02.07.2026Maksuhalduri teadeMaksu- ja Tolliameti dokumendi kättetoimetamise teade
17.03.2026EntryAmendment entry
19.02.2026EntryAmendment entry
18.12.2025EntryAmendment entry
03.09.2024EntryAmendment entry
30.08.2024Order to remedy deficienciesAmendment entry
22.08.2024Order to remedy deficienciesAmendment entry
26.06.2024Order to remedy deficienciesAmendment entry
28.05.2024Order to remedy deficienciesAmendment entry
20.05.2024Order to remedy deficienciesAmendment entry
02.09.2023EntryAmendment entry
09.08.2023EntryFirst entry