ETENRU
RegisteredTartu County
Firmo KasvuliiderVarem: 2024
Registry code
10050708
VAT number
not VAT registered
Address
Tartu maakond, Elva vald, Elva linn, Kesk tn 27, 61507
Registered
05.07.1996 · 30 yrs
Activity
Dental practice activities 86231
Capital
95 232 €
Email
r•••@m•••.eeLog in to see
Phone
+372 •• ••••Log in to see
LEI
894500PNZBBE2X6NHT60 ISSUED
Business Register 06.10.2026
Sales revenue18,0 m €+10%2025 annual report
Profit1,6 m €2025 annual report
Employees156Tax Board 2026 Q2
Average gross salary4 638 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1,1 m €Tax Board 2026 Q2
Cash1,7 m €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
State taxes 12 months4,3 m €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
AAA
Excellent, very low risk
96 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · 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)
  • Not VAT registered
Stability
RatingAA → AAA
In tax debt0 days since 26.09.2026
Notification when something changes
Add the rating badge to your website

The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

4 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Mari-Ann Abel4 companiesno tax debtPersonal ID ↗27.09.2022
Ragnar Abel14 companiesno tax debtPersonal ID ↗12.10.2015
Rein Abel7 companiesno tax debtPersonal ID ↗27.09.2022
Other persons 1
Nasdaq CSD SE1983 companies149 with tax debt40 bankruptShare register keeperPersonal ID ↗28.09.2017
Beneficial owners 2
Mari-Ann Abel4 companiesno tax debtdirect holding23.10.2018
Ragnar Abel14 companiesno tax debtdirect holding23.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—1 106 924 €1 142 902 €156
2026 Q1—1 056 252 €985 653 €154
2025 Q4—1 110 234 €1 178 100 €153
2025 Q3—1 097 788 €1 023 717 €154
2025 Q2—1 046 707 €1 061 061 €159
2025 Q1—953 052 €942 233 €148
2024 Q4—977 958 €958 718 €150
2024 Q3—955 432 €896 194 €149
2024 Q2—924 388 €922 351 €149
2024 Q1—826 107 €799 666 €145
2023 Q4—821 964 €799 517 €145
2023 Q3—788 033 €737 668 €153
Show full history (18 quarters)
2023 Q2—691 818 €685 745 €147
2023 Q1—661 026 €651 068 €138
2022 Q4—650 342 €632 647 €131
2022 Q3—623 580 €583 952 €133
2022 Q2—550 842 €557 164 €124
2022 Q1—450 617 €423 742 €119

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 revenue18,0 m €▲ 10%16,3 m €▲ 21%13,5 m €▲ 26%10,7 m €▲ 32%8,1 m €
Profit1,6 m €▲ 43%1,1 m €▲ 9%1,0 m €▲ 34%753 k €▼ 1%757 k €
Profit margin8,7%6,7%7,5%7,0%9,3%
Retained earnings3,8 m €▲ 8%3,5 m €▲ 9%3,2 m €▲ 8%3,0 m €▲ 10%2,7 m €
Cash1,7 m €▲ 38%1,3 m €▲ 45%869 k €▼ 3%891 k €▲ 23%723 k €
Current assets2,6 m €▲ 36%1,9 m €▲ 29%1,5 m €▼ 7%1,6 m €▼ 8%1,7 m €
Fixed assets5,0 m €▲ 3%4,9 m €▲ 3%4,7 m €▲ 20%4,0 m €▲ 16%3,4 m €
Assets7,6 m €▲ 12%6,8 m €▲ 9%6,2 m €▲ 12%5,5 m €▲ 8%5,1 m €
Current liabilities1,9 m €▲ 16%1,6 m €▼ 2%1,6 m €▲ 52%1,1 m €▲ 13%950 k €
Long-term liabilities263 k €▼ 45%474 k €▲ 110%226 k €▼ 64%628 k €▲ 3%610 k €
Total liabilities2,1 m €▲ 2%2,1 m €▲ 12%1,9 m €▲ 9%1,7 m €▲ 9%1,6 m €
Equity5,5 m €▲ 16%4,7 m €▲ 8%4,3 m €▲ 13%3,8 m €▲ 7%3,6 m €
Labour costs-10,0 m €▼ 11%-9,0 m €▼ 22%-7,4 m €▼ 27%-5,8 m €▼ 40%-4,1 m €
Employees1100%110▲ 3%107▲ 16%92▲ 33%69
Filed08.07.202630.06.202527.06.202401.08.202317.08.2022
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
Dental practice activities main activity8623118 040 412 €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

clean
No tax debt · Tax Board 06.10.2026

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

21,2 mln € makseid

Transactions with state institutions

20264,7 m €
20256,7 m €
20245,7 m €
20234,1 m €

Largest payers

Tervisekassa21 055 666 €
Tartu Ülikool144 278 €
Tallinna Tervishoiu Kõrgkool700 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration522 778 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration525 058 €
07.2026Tartu ÜlikoolOperating costsTertiary education2 500 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration543 621 €
06.2026Tartu ÜlikoolOperating costsTertiary education2 500 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration673 007 €
05.2026Tartu ÜlikoolOperating costsTertiary education2 500 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration576 508 €
04.2026Tartu ÜlikoolOperating costsTertiary education2 379 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration594 214 €
03.2026Tartu ÜlikoolOperating costsTertiary education2 379 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration708 795 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration539 546 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration573 154 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration551 308 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration592 477 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration626 171 €
09.2025Tartu ÜlikoolOperating costsTertiary education2 156 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration497 375 €
08.2025Tartu ÜlikoolOperating costsTertiary education2 379 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration507 991 €
07.2025Tartu ÜlikoolOperating costsTertiary education2 379 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration496 162 €
06.2025Tartu ÜlikoolOperating costsTertiary education2 350 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration540 078 €
05.2025Tartu ÜlikoolOperating costsTertiary education2 379 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration656 407 €
04.2025Tartu ÜlikoolOperating costsTertiary education2 367 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration531 229 €
03.2025Tartu ÜlikoolOperating costsTertiary education2 367 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration653 198 €
02.2025Tartu ÜlikoolOperating costsTertiary education2 367 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration480 076 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration489 315 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration444 063 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration531 419 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration462 137 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration491 458 €
08.2024Tartu ÜlikoolOperating costsTertiary education122 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration417 694 €
07.2024Tartu ÜlikoolOperating costsTertiary education2 989 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration482 643 €
06.2024Tartu ÜlikoolOperating costsTertiary education4 733 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration525 439 €
05.2024Tartu ÜlikoolOperating costsTertiary education4 733 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration534 219 €
04.2024Tartu ÜlikoolOperating costsTertiary education4 309 €
04.2024Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud700 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration420 132 €
03.2024Tartu ÜlikoolOperating costsTertiary education4 309 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration488 885 €
02.2024Tartu ÜlikoolOperating costsTertiary education4 309 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration361 972 €
01.2024Tartu ÜlikoolOperating costsTertiary education4 309 €
12.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration377 613 €
12.2023Tartu ÜlikoolOperating costsTertiary education4 309 €
11.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration435 212 €
11.2023Tartu ÜlikoolOperating costsTertiary education4 309 €
10.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration382 235 €
10.2023Tartu ÜlikoolOperating costsTertiary education4 309 €
09.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration359 693 €
09.2023Tartu ÜlikoolOperating costsTertiary education7 679 €
08.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration329 984 €
08.2023Tartu ÜlikoolOperating costsTertiary education8 617 €
07.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration293 721 €
07.2023Tartu ÜlikoolOperating costsTertiary education8 617 €
06.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration343 932 €
06.2023Tartu ÜlikoolOperating costsTertiary education8 617 €
05.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration303 246 €
05.2023Tartu ÜlikoolOperating costsTertiary education8 617 €
04.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration282 129 €
04.2023Tartu ÜlikoolOperating costsTertiary education7 198 €
03.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration283 717 €
03.2023Tartu ÜlikoolOperating costsTertiary education7 199 €
02.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration336 481 €
02.2023Tartu ÜlikoolOperating costsTertiary education6 883 €
01.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration289 173 €
01.2023Tartu ÜlikoolOperating costsTertiary education7 109 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

4
CompanyCodeHoldingSinceRevenue
Vesitule OÜ16577575100,0%01.09.2023347 k €
Tähetule OÜ16177947100,0%02.09.2023339 k €
LIVONIA OÜ1005071415,04%07.10.2024253 k €
Derik OÜ12796300100,0%01.09.2023177 k €

Business Register

Companies linked via the board

60
AS AlexelaNasdaq CSD SE555,0 m €BBEricsson Eesti AktsiaseltsNasdaq CSD SE416,6 m €AAAS SEB PankNasdaq CSD SE405,8 m €AAAktsiaselts METAPRINTNasdaq CSD SE85,8 m €AAAAS HANZA Mechanics TartuNasdaq CSD SE81,5 m €AAAERGO Insurance SENasdaq CSD SE80,6 m €AAAElke Tallinn ASNasdaq CSD SE62,0 m €AAAaktsiaselts ESTIKO - PLASTARNasdaq CSD SE48,2 m €AAAStockmann AktsiaseltsNasdaq CSD SE42,3 m €AAaktsiaselts PINUSNasdaq CSD SE29,6 m €AAAAktsiaselts BalbiinoNasdaq CSD SE29,5 m €AAAAktsiaselts Magnum VeterinaariaNasdaq CSD SE28,6 m €BBAktsiaselts KROONINGNasdaq CSD SE27,1 m €BInterchemie Werken De Adelaar Eesti aktsiaseltsNasdaq CSD SE25,5 m €BBBSchneider Electric Eesti ASNasdaq CSD SE24,9 m €BAktsiaselts TopautoNasdaq CSD SE21,6 m €AAAktsiaselts Lincona KonsultNasdaq CSD SE19,2 m €AAAAS All Media EestiNasdaq CSD SE17,2 m €AAAktsiaselts PAFERNasdaq CSD SE15,1 m €AAABaltyre Eesti ASNasdaq CSD SE14,8 m €AAAaktsiaselts PristisNasdaq CSD SE13,5 m €AAAAktsiaselts Viru ElektrikaubandusNasdaq CSD SE10,6 m €AAAktsiaselts STANDARDNasdaq CSD SE10,6 m €AAS Eesti LeivatööstusNasdaq CSD SE10,3 m €Aaktsiaselts LTTNasdaq CSD SE10,2 m €AAAMotoral Eesti AktsiaseltsNasdaq CSD SE8,6 m €AAktsiaselts Silmani ElekterNasdaq CSD SE8,0 m €Aaktsiaselts HALS TRADING - TNasdaq CSD SE6,8 m €Aaktsiaselts "Rauameister"Nasdaq CSD SE6,8 m €AAAktsiaselts "Erimell"Nasdaq CSD SE6,4 m €AAAAktsiaselts Taastusravikeskus ViikingNasdaq CSD SE5,8 m €AAAAktsiaselts Loo ElekterNasdaq CSD SE5,5 m €AAAaktsiaselts IKODORNasdaq CSD SE4,9 m €AAAktsiaselts ANTAARESNasdaq CSD SE4,7 m €AACaverion Eesti ASNasdaq CSD SE4,6 m €AAktsiaselts Kiviõli KaubahoovNasdaq CSD SE4,4 m €AAAktsiaselts Metsaküla PiimNasdaq CSD SE3,9 m €AAAaktsiaselts VÕRU VESINasdaq CSD SE3,4 m €AAAaktsiaselts TAUF-AUTONasdaq CSD SE2,9 m €AAAaktsiaselts CISTANasdaq CSD SE2,6 m €AAAPRIMULATOR EESTI AktsiaseltsNasdaq CSD SE2,2 m €AAARTT AktsiaseltsNasdaq CSD SE2,1 m €AAAAS Remedium Kalamaja ApteekNasdaq CSD SE1,7 m €AAaktsiaselts ESTIKONasdaq CSD SE1,6 m €AAAAktsiaselts Ekspress GruppNasdaq CSD SE1,4 m €AALEKON PROPERTY ASNasdaq CSD SE1,2 m €AAAAktsiaselts FotoluksNasdaq CSD SE1,1 m €BBBAktsiaselts LAVEXNasdaq CSD SE692 k €CAktsiaselts Peipsi KalameesNasdaq CSD SE498 k €AAAktsiaselts MihkliNasdaq CSD SE475 k €AAAS Tolaram InvestmentsNasdaq CSD SE380 k €AAAktsiaselts Projekt ENasdaq CSD SE198 k €AAAktsiaselts YearNasdaq CSD SE132 k €CRaisio Eesti AktsiaseltsNasdaq CSD SE120 k €ADeden-Invest AktsiaseltsNasdaq CSD SE51 638 €AKatus ASNasdaq CSD SE13 588 €Aaktsiaselts FaabulaNasdaq CSD SE0 €BBBAktsiaselts TalveaedNasdaq CSD SE · Likvideerimisel0 €CAktsiaselts SpratfilNasdaq CSD SE · Bankrupt0 €CAktsiaselts RoolidNasdaq CSD SE0 €

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Dental practice activities

20

Licences, pledges, domains

No data

History and notices

15
DateTypeContent
06.07.2026Trahvihoiatusmäärus: majandusaasta aruanne esitamata
27.09.2022EntryAmendment entry
17.12.2019EntryAmendment entry
19.09.2019EntryAmendment entry
17.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
28.09.2017EntryAmendment entry
19.08.2016Order to remedy deficiencies to correct non-entry dataAmendment entry
12.10.2015EntryAmendment entry
02.10.2015Order to remedy deficienciesAmendment entry
31.05.2011EntryAmendment entry
25.05.2011Order to remedy deficienciesAmendment entry
28.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
24.10.2002Kandeotsus ex officioMärkus