ETENRU
RegisteredValga County
Registry code
10080460
VAT number
EE100492343
Address
Valga maakond, Valga vald, Valga linn, Uus tn 7a-5, 68203
Registered
15.08.1996 · 30 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Additional activities
Engineering activities and related technical consultancy
Capital
2 500 €
Email
i•••@t•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.tarvaehitus.ee from email
Business Register 05.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue583 k €-18%2025 annual report
Profit12 021 €2025 annual report
Employees12Tax Board 2026 Q2
Average gross salary5 €estimate, Tax Board 2026 Q2
Labour taxes per quarter97 €Tax Board 2026 Q2
Cash2 532 €Cash 31.12.2025, annual report
Tax debt20 931 €sh ajatatud 20 912 €Tax Board 05.10.2026 · details below
Revenue 12 months742 k €+15%Tax Board, last 4 quarters
State taxes 12 months109 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · in debt on 10 days
26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 20 931 €
Details ↓
Turnover by quarter · latest 213 tuh €
166 k297 k100 k78 k237 k182 k110 k213 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 20 931 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB since 26.09.2026
In tax debt10 days since 26.09.2026
Revenue 12 months▲ 15% vs a year earlier
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Kaspar Kull3 companies1 with tax debtPersonal ID ↗21.08.2012
Mati Kull1 company1 with tax debtPersonal ID ↗02.05.2003
Shareholders 1
Mati Kull100,0% 2 500 €01.09.2023
Beneficial owners 1
Kaspar Kull3 companies1 with tax debtdirect holding25.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue0,5%
Labour taxes / revenue0,0%
Revenue per employee per month5 918 €
Gross salary (estimate)5 €
Net salary (estimate)5 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2213 048 €▲ 172%97 €1 144 €12
2026 Q1109 638 €▲ 9%12 670 €24 893 €13
2025 Q4181 720 €▼ 39%25 203 €46 688 €11
2025 Q3237 317 €▲ 43%24 101 €35 921 €10
2025 Q278 304 €▼ 48%8 396 €14 189 €11
2025 Q1100 485 €▼ 42%9 841 €14 294 €11
2024 Q4297 182 €▲ 83%11 316 €39 710 €12
2024 Q3166 276 €▲ 1%15 548 €42 650 €12
2024 Q2150 606 €▲ 28%13 500 €34 836 €11
2024 Q1172 784 €▼ 30%8 344 €16 924 €11
2023 Q4162 288 €▲ 10%13 985 €23 776 €10
2023 Q3163 998 €▲ 26%15 671 €29 383 €12
Show full history (18 quarters)
2023 Q2117 462 €▲ 41%13 400 €12 939 €12
2023 Q1246 967 €▲ 118%11 741 €44 982 €8
2022 Q4147 852 €12 741 €14 692 €8
2022 Q3129 667 €11 642 €14 330 €10
2022 Q283 163 €8 848 €11 272 €8
2022 Q1113 316 €9 224 €16 010 €8

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 revenue583 k €▼ 18%714 k €▼ 6%762 k €▲ 58%482 k €▼ 34%735 k €
Profit12 021 €▼ 85%79 761 €▲ 96%40 653 €▲ into profit-13 752 €▼ into loss46 384 €
Profit margin2,1%11,2%5,3%-2,9%6,3%
Retained earnings305 k €▲ 35%225 k €▲ 22%184 k €▼ 7%198 k €▲ 31%152 k €
Cash2 532 €▼ 53%5 339 €▼ 23%6 955 €▼ 34%10 514 €▼ 57%24 410 €
Current assets89 923 €▲ 130%39 056 €▼ 55%87 083 €▼ 55%194 k €▲ 429%36 740 €
Fixed assets391 k €▼ 7%419 k €▲ 41%298 k €▲ 1%296 k €▼ 8%322 k €
Assets481 k €▲ 5%458 k €▲ 19%385 k €▼ 21%490 k €▲ 36%359 k €
Current liabilities161 k €▲ 9%148 k €▲ 1%146 k €▼ 49%286 k €▲ 96%146 k €
Long-term liabilities0 €▼ 100%1 841 €▼ 83%10 668 €▼ 35%16 373 €▲ 34%12 179 €
Total liabilities161 k €▲ 7%150 k €▼ 4%157 k €▼ 48%303 k €▲ 92%158 k €
Equity320 k €▲ 4%308 k €▲ 35%228 k €▲ 22%187 k €▼ 7%201 k €
Labour costs-158 k €▲ 9%-173 k €▼ 9%-159 k €▼ 28%-124 k €▼ 19%-104 k €
Employees7▼ 22%9▲ 12%80%80%8
Filed05.07.202627.07.202528.06.202430.06.202330.06.2022
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
Elamute ja mitteeluhoonete ehitus main activity41001569 556 €98%
Engineering activities and related technical consultancy711213 300 €2%

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 20 931 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
20 912 € · kuni 15.01.2028
Ajatamata osa
19 €
Debt arose
10.06.2026 · oldest unpaid claim, 117 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 · in debt on 10 days

26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 20 931 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1020 931 €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

172 tuh € makseid

Transactions with state institutions

202615 955 €
202511 824 €
2023144 k €

Largest payers

Valga Vallavalitsus162 662 €
Riigi Kinnisvara AS6 138 €
Valga Haigla AS2 928 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Valga VallavalitsusOperating costsBasic and general secondary education6 331 €
08.2026Valga VallavalitsusFixed assetsFolk culture558 €
06.2026Riigi Kinnisvara ASOperating costsOther general services4 950 €
06.2026Valga Haigla ASOperating costsGeneral hospital services2 928 €
06.2026Riigi Kinnisvara ASFixed assetsOther general services1 188 €
08.2025Valga VallavalitsusOperating costsOther general services1 178 €
07.2025Valga VallavalitsusFixed assetsFolk culture488 €
06.2025Valga VallavalitsusOperating costsPre-school education976 €
05.2025Valga VallavalitsusOperating costsOther general services9 182 €
12.2023Valga VallavalitsusOperating costsOther protection of social risk groups66 451 €
11.2023Valga VallavalitsusOperating costsOther protection of social risk groups58 644 €
10.2023Valga VallavalitsusOperating costsOther protection of social risk groups16 650 €
09.2023Valga VallavalitsusOperating costsFolk culture842 €
07.2023Valga VallavalitsusFixed assetsFolk culture420 €
02.2023Valga VallavalitsusOperating costsBasic and general secondary education941 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

osaühing TARVA-EHITUS: place 715 /6433

Similar size: K&K Byggteknik OÜ, Osaühing Ores Ehitus, MAR Building OÜ, osaühing MORINDO, Osaühing Diralte, Estorek OÜ, J9 Creativestate OÜ, Star Arendus OÜ, Rahmes OÜ, OÜ STARFIRE

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Tegevusload

6 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
Heritage protectionEMU00036604.07.2018
ProjekteerimineEEP00064416.03.2006
EhitamineEH10080460-000102.04.2003
Ehitise auditEK10080460-000102.04.2003
Ehitusprojekti ekspertiisEK10080460-000202.04.2003
OmanikujärelevalveEO10080460-000102.04.2003

History and notices

14
DateTypeContent
07.07.2025Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
21.06.2018EntryAmendment entry
18.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
21.08.2012EntryAmendment entry
17.08.2012Order to remedy deficienciesAmendment entry
21.12.2011EntryAmendment entry
15.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
15.12.2008EntryAmendment entry
30.04.2003Jaatav kandeotsusÜmberkujundamiskanne uut registrikaarti avamata
14.03.2003Kättetoimetatav puuduste kõrvaldamise määrusÜmberkujundamiskanne uut registrikaarti avamata
17.02.2003Kättetoimetatav puuduste kõrvaldamise määrusÜmberkujundamiskanne uut registrikaarti avamata