ETENRU
RegisteredHarju County
Registry code
10079936
VAT number
not VAT registered
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Pärnu mnt 139f, 11317
Registered
21.10.1996 · 29 yrs
Activity
Dental practice activities 86231
Capital
23 008 €
Email
i•••@a•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.apam.ee
Business Register 05.10.2026
Sales revenue451 k €+6%2025 annual report
Profit3 941 €2025 annual report
Employees9Tax Board 2026 Q2
Average gross salary1 912 €estimate, Tax Board 2026 Q2
Labour taxes per quarter26 334 €Tax Board 2026 Q2
Cash32 639 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months107 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
AA
Very good, low risk
81 / 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)
  • Not VAT registered
Stability
RatingA → AA → A → AA
In tax debt0 days since 26.09.2026
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Terje Themas1 companyno tax debtPersonal ID ↗14.03.2019
Shareholders 1
Terje Themas100,0% 23 008 €01.09.2023
Beneficial owners 1
Terje Themas1 companyno tax debtdirect holding11.06.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—26 334 €24 519 €9
2026 Q1—29 271 €27 319 €9
2025 Q4—32 883 €30 692 €9
2025 Q3—26 499 €24 736 €9
2025 Q2—32 851 €30 756 €8
2025 Q1—27 888 €26 107 €9
2024 Q4—31 281 €29 128 €9
2024 Q3—30 086 €42 988 €9
2024 Q2—27 109 €25 254 €8
2024 Q1—30 757 €28 646 €8
2023 Q40 €20 266 €18 834 €9
2023 Q30 €25 927 €24 125 €9
Show full history (18 quarters)
2023 Q20 €21 497 €20 036 €9
2023 Q10 €21 681 €20 227 €8
2022 Q40 €19 313 €18 053 €7
2022 Q30 €19 251 €17 943 €7
2022 Q20 €20 409 €19 044 €7
2022 Q10 €17 292 €16 154 €7

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 revenue451 k €▲ 6%427 k €▲ 14%373 k €▲ 26%297 k €▲ 9%273 k €
Profit3 941 €▲ into profit-12 187 €▼ into loss76 907 €▲ into profit-153 €▲ 77%-660 €
Profit margin0,9%-2,9%20,6%-0,1%-0,2%
Retained earnings-12 122 €▼ into loss65 €▲ into profit-1 842 €▼ 9%-1 689 €▼ 64%-1 029 €
Cash32 639 €▲ 14%28 756 €▼ 21%36 530 €▲ 158%14 180 €▲ 13%12 587 €
Current assets47 591 €▲ 21%39 342 €▼ 67%118 k €▲ 630%16 172 €▲ 17%13 767 €
Fixed assets10 172 €▼ 20%12 757 €▼ 16%15 151 €▼ 2%15 484 €▼ 6%16 550 €
Assets57 763 €▲ 11%52 099 €▼ 61%133 k €▲ 321%31 656 €▲ 4%30 317 €
Current liabilities37 936 €▲ 5%36 213 €▲ 3%35 183 €▲ 235%10 490 €▲ 17%8 998 €
Total liabilities37 936 €▲ 5%36 213 €▲ 3%35 183 €▲ 235%10 490 €▲ 17%8 998 €
Equity19 827 €▲ 25%15 886 €▼ 84%98 073 €▲ 363%21 166 €▼ 1%21 319 €
Labour costs-286 k €▲ 1%-290 k €▼ 20%-242 k €▼ 27%-191 k €▼ 7%-178 k €
Employees80%8▲ 33%60%60%6
Filed30.06.202630.06.202530.06.202419.06.202320.06.2022
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
Dental practice activities main activity86231450 842 €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 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

336 tuh € makseid

Transactions with state institutions

202679 115 €
2025103 k €
202498 447 €
202355 187 €

Largest payers

Tervisekassa335 102 €
Tallinna Tervishoiu Kõrgkool630 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration9 869 €
08.2026Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud280 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration7 902 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration7 511 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration12 280 €
05.2026Tallinna Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud350 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration9 157 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration9 072 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration10 266 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration12 428 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration10 792 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration6 482 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 329 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration8 312 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration6 579 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration5 177 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 234 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 184 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration12 754 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 857 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration12 657 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration10 627 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration9 966 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration9 236 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration7 482 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration6 940 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration8 612 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration3 636 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration7 868 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration10 406 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration9 886 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration7 873 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration8 315 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration8 228 €
12.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration8 428 €
11.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration5 634 €
10.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration4 158 €
09.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration6 340 €
08.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration4 080 €
07.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration4 003 €
06.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration5 585 €
05.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration6 784 €
04.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration4 270 €
03.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration3 158 €
02.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration1 310 €
01.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration1 437 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Dental practice activities

20

Domains

1 records

Domains

DomainSource
apam.eeBusiness Register

History and notices

14
DateTypeContent
27.10.2023EntryAmendment entry
24.10.2023EntryAmendment entry
01.09.2023EntryAmendment entry
05.06.2020EntryKommertspandi kustutamiskanne
06.07.2019EntryAmendment entry
14.03.2019EntryAmendment entry
16.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
31.08.2016EntryAmendment entry
17.01.2012EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
09.10.2006Trahvi tühistamise määrusToimiku dokumentide kontroll
09.10.2006Trahvi tühistamise määrusToimiku dokumentide kontroll
06.10.2006Määruskaebuse menetlusse võtmineToimiku dokumentide kontroll