ETENRU
RegisteredTartu County
Registry code
10209468
VAT number
EE100295045
Address
Tartu maakond, Tartu linn, Tüki küla, Ändi tee 18, 61411
Registered
20.05.1997 · 29 yrs
Activity
Plant propagation 01301
Capital
2 500 €
Email
a•••@a•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.aiasober.ee from email
Business Register 05.10.2026
Sales revenue93 635 €-19%2025 annual report
Profit-14 134 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary297 €estimate, Tax Board 2026 Q2
Labour taxes per quarter454 €Tax Board 2026 Q2
Cash21 209 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months111 k €-18%Tax Board, last 4 quarters
State taxes 12 months13 814 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 64 430 €
42 k5 7056 22882 k34 k8 8023 99564 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 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
RatingA → AA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 18% vs a year earlier
Notification when something changes
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Lembit Kaarna2 companiesno tax debtPersonal ID ↗20.05.1997
Saima Kaarna1 companyno tax debtPersonal ID ↗20.05.1997
Shareholders 2
Lembit Kaarna51,0% 1 275 €01.09.2023
Saima Kaarna49,0% 1 225 €01.09.2023
Beneficial owners 2
Lembit Kaarna2 companiesno tax debtdirect holding22.10.2018
Saima Kaarna1 companyno tax debtdirect holding22.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue9,8%
Labour taxes / revenue0,7%
Revenue per employee per month21 477 €
Gross salary (estimate)297 €
Net salary (estimate)286 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q264 430 €▼ 22%454 €6 320 €1
2026 Q13 995 €▼ 36%0 €270 €—
2025 Q48 802 €▲ 54%907 €2 010 €—
2025 Q334 269 €▼ 19%1 010 €5 214 €1
2025 Q282 344 €▼ 19%337 €7 829 €1
2025 Q16 228 €▲ 75%0 €1 692 €—
2024 Q45 705 €▼ 46%325 €419 €—
2024 Q342 163 €▲ 29%407 €5 739 €1
2024 Q2102 072 €▲ 41%0 €11 071 €1
2024 Q13 550 €▼ 59%———
2023 Q410 540 €▼ 18%0 €639 €—
2023 Q332 753 €▼ 33%2 979 €7 513 €—
Show full history (18 quarters)
2023 Q272 215 €▼ 21%1 915 €9 791 €2
2023 Q18 765 €▲ 205%502 €451 €2
2022 Q412 868 €652 €1 715 €1
2022 Q348 599 €1 379 €6 138 €1
2022 Q291 154 €1 250 €10 268 €2
2022 Q12 872 €1 197 €1 107 €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

5 yr
Build report

20252024202320222021
Sales revenue93 635 €▼ 19%116 k €▲ 22%94 852 €▼ 18%116 k €▲ 7%108 k €
Profit-14 134 €▼ into loss3 053 €▲ 14×220 €▼ 21%278 €▼ 73%1 028 €
Profit margin-15,1%2,6%0,2%0,2%1,0%
Retained earnings62 360 €▼ 5%65 306 €0%65 086 €0%64 808 €▲ 2%63 780 €
Cash21 209 €▼ 34%32 019 €▲ 74%18 429 €▲ 7%17 171 €▼ 32%25 189 €
Current assets28 858 €▼ 32%42 226 €▲ 25%33 700 €▲ 26%26 834 €▼ 19%33 099 €
Fixed assets23 012 €▼ 22%29 577 €▼ 23%38 317 €▼ 20%47 786 €▲ 1%47 448 €
Assets51 870 €▼ 28%71 803 €0%72 017 €▼ 3%74 620 €▼ 7%80 547 €
Current liabilities746 €▲ 37%546 €▼ 86%3 813 €▼ 43%6 636 €▼ 48%12 841 €
Long-term liabilities0 €0 €0 €0 €0 €
Total liabilities746 €▲ 37%546 €▼ 86%3 813 €▼ 43%6 636 €▼ 48%12 841 €
Equity51 124 €▼ 28%71 257 €▲ 4%68 204 €0%67 984 €0%67 706 €
Labour costs-7 110 €▼ 300%-1 776 €▲ 87%-13 971 €▼ 4%-13 436 €▲ 21%-17 077 €
Employees10%1▼ 50%20%20%2
Filed02.02.202625.01.202524.01.202423.01.202326.01.2022
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
Plant propagation main activity0130193 635 €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

47 072 € makseid

Transactions with state institutions

20266 704 €
20257 860 €
202421 926 €
202310 583 €

Largest payers

Tartu Linnavalitsus41 994 €
Räpina Aianduskool1 446 €
Tartu Ülikool1 156 €
SA Tartu Keskkonnahariduse Keskus945 €
Riigi Kinnisvara AS750 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse1 570 €
07.2026Riigi Kinnisvara ASFixed assetsOther general services750 €
07.2026Tartu LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse542 €
06.2026Tartu LinnavalitsusOperating costsOther general government services549 €
05.2026Tartu LinnavalitsusOperating costsOther general government services549 €
05.2026Tartu ÜlikoolOperating costsTertiary education547 €
04.2026Tartu LinnavalitsusOperating costsOther general government services549 €
03.2026Tartu LinnavalitsusOperating costsOther general government services549 €
02.2026Tartu LinnavalitsusOperating costsOther general government services549 €
01.2026Tartu LinnavalitsusOperating costsOther general government services549 €
12.2025Tartu LinnavalitsusOperating costsOther general government services549 €
11.2025Tartu LinnavalitsusOperating costsOther general government services1 098 €
10.2025Tartu LinnavalitsusOperating costsOther general government services549 €
09.2025Tartu LinnavalitsusOperating costsOther general government services549 €
08.2025Tartu LinnavalitsusOperating costsOther general government services549 €
06.2025Tartu LinnavalitsusOperating costsOther general government services549 €
06.2025Hugo Treffneri GümnaasiumOperating costsBasic and general secondary education115 €
05.2025SA Tartu Keskkonnahariduse KeskusOperating costsYouth hobby education and activities945 €
05.2025Tartu LinnavalitsusOperating costsOther general government services549 €
05.2025Tartu ÜlikoolOperating costsTertiary education213 €
04.2025Tartu LinnavalitsusOperating costsOther general government services549 €
03.2025Tartu LinnavalitsusOperating costsOther general government services549 €
02.2025Tartu LinnavalitsusOperating costsOther general government services549 €
01.2025Tartu LinnavalitsusOperating costsOther general government services549 €
12.2024Tartu LinnavalitsusOperating costsOther general government services549 €
11.2024Tartu LinnavalitsusOperating costsOther general government services549 €
11.2024Peipsiääre VallavalitsusOperating costsLibraries130 €
10.2024Tartu LinnavalitsusOperating costsOther general government services549 €
09.2024Tartu LinnavalitsusOperating costsOther general government services580 €
08.2024Tartu LinnavalitsusOperating costsOther general government services549 €
06.2024Tartu LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse16 019 €
05.2024Tartu LinnavalitsusOperating costsOther general government services549 €
04.2024Tartu LinnavalitsusOperating costsOther general government services549 €
04.2024Tartu ÜlikoolOperating costsTertiary education160 €
03.2024Tartu LinnavalitsusOperating costsOther general government services549 €
02.2024Tartu LinnavalitsusOperating costsOther general government services645 €
01.2024Tartu LinnavalitsusOperating costsOther general government services549 €
12.2023Tartu LinnavalitsusOperating costsOther general government services540 €
11.2023Tartu LinnavalitsusOperating costsOther general government services540 €
10.2023Tartu LinnavalitsusOperating costsOther general government services540 €
09.2023Tartu LinnavalitsusOperating costsOther general government services540 €
09.2023Tartu ÜlikoolOperating costsTertiary education112 €
08.2023Tartu LinnavalitsusOperating costsOther general government services635 €
07.2023Tartu LinnavalitsusOperating costsOther general government services540 €
06.2023Tartu LinnavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse1 362 €
06.2023Hugo Treffneri GümnaasiumOperating costsBasic and general secondary education220 €
05.2023Räpina AianduskoolOperating costsVocational education1 446 €
05.2023Tartu LinnavalitsusOperating costsOther general government services540 €
05.2023Tartu ÜlikoolOperating costsTertiary education125 €
04.2023Tartu LinnavalitsusOperating costsOther general government services782 €
04.2023SA Kalevipoja KodaOperating costsMuseums300 €
04.2023Tartu LinnamuuseumOperating costsMuseums16 €
03.2023Tartu LinnavalitsusOperating costsOther general government services782 €
02.2023Tartu LinnavalitsusOperating costsOther general government services782 €
01.2023Tartu LinnavalitsusOperating costsOther general government services782 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

1

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Plant propagation

20

Osaühing AIASÕBER: place 21 /112

Similar size: PäikeseAed OÜ, Kännu Aiand OÜ, osaühing LUTELLA, Aiaabi Teenused OÜ, Brece OÜ

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

Domains

1 records

Domains

DomainSource
aiasober.eeemail

History and notices

9
DateTypeContent
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
23.12.2011EntryAmendment entry
05.12.2011Order to remedy deficienciesAmendment entry
01.12.2011Order to remedy deficienciesAmendment entry
12.03.2010Tegevusalade kustutamine registrikaardiltAmendment entry
10.03.2010EntryAmendment entry