OSAÜHING DR. P. ARU HAMBARAVI
- Registry code
- 10220091
- VAT number
- not VAT registered
- Address
- Harju maakond, Tallinn, Kesklinna linnaosa, Kentmanni tn 6, 10116
- Registered
- 12.06.1997 · 29 yrs
- Activity
- Dental practice activities 86231
- Additional activities
- Rental and operating of own or leased real estate
- Capital
- 2 556 €
- p•••@h•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- http://www.hammasteravi.ee/
- LEI
- 98450061PC4F75ED0878 ISSUED
Business Register 05.10.2026
Sales revenue261 k €-5%2025 annual report
Profit103 k €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary2 454 €estimate, Tax Board 2026 Q2
Labour taxes per quarter7 509 €Tax Board 2026 Q2
Cash35 322 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months62 952 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
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
Follow companyNotification when something changesRatingAA since 26.09.2026
In tax debt0 days since 26.09.2026
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Allan Aru3 companiesno tax debt | Personal ID ↗ | 27.12.1999 |
| Piret Aru1 companyno tax debt | Personal ID ↗ | 04.09.1998 |
| Shareholders 1 | ||
| Piret Aru | 100,0% 2 556 € | 01.09.2023 |
| Beneficial owners 1 | ||
| Piret Aru1 companyno tax debtdirect holding | 22.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 7 509 € | 7 266 € | 2 | |
| 2026 Q1 | — | 4 448 € | 9 842 € | 2 | |
| 2025 Q4 | — | 4 110 € | 12 393 € | 2 | |
| 2025 Q3 | — | 5 499 € | 33 451 € | 2 | |
| 2025 Q2 | — | 4 854 € | 7 131 € | 2 | |
| 2025 Q1 | — | 4 695 € | 18 992 € | 2 | |
| 2024 Q4 | — | 5 011 € | 19 728 € | 2 | |
| 2024 Q3 | — | 8 296 € | 18 434 € | 2 | |
| 2024 Q2 | — | 6 089 € | 5 828 € | 2 | |
| 2024 Q1 | — | 9 896 € | 9 701 € | 2 | |
| 2023 Q4 | — | 4 751 € | 25 840 € | 2 | |
| 2023 Q3 | — | 4 447 € | 4 297 € | 2 |
Show full history (18 quarters)
| 2023 Q2 | — | 4 371 € | 4 271 € | 2 | |
| 2023 Q1 | — | 5 354 € | 10 735 € | 2 | |
| 2022 Q4 | — | 4 201 € | 4 112 € | 2 | |
| 2022 Q3 | — | 4 073 € | 3 946 € | 2 | |
| 2022 Q2 | — | 3 969 € | 3 784 € | 2 | |
| 2022 Q1 | — | 4 410 € | 4 167 € | 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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 261 k € | ▼ 5% | 275 k € | ▲ 17% | 235 k € | ▼ 6% | 249 k € | ▲ 5% | 238 k € |
| Profit | 103 k € | ▼ 7% | 110 k € | ▲ 21% | 90 985 € | ▼ 29% | 129 k € | ▲ 25% | 103 k € |
| Profit margin | 39,4% | 40,1% | 38,8% | 51,7% | 43,4% | ||||
| Retained earnings | 513 k € | ▼ 14% | 598 k € | ▼ 9% | 660 k € | ▲ 2% | 647 k € | ▲ 19% | 544 k € |
| Cash | 35 322 € | ▼ 40% | 58 763 € | ▼ 38% | 94 023 € | ▼ 77% | 415 k € | ▲ 42% | 292 k € |
| Current assets | 641 k € | ▼ 12% | 733 k € | ▼ 5% | 768 k € | ▼ 2% | 783 k € | ▲ 21% | 646 k € |
| Fixed assets | 1 680 € | ▼ 22% | 2 160 € | ▼ 72% | 7 791 € | ▼ 42% | 13 422 € | ▼ 30% | 19 053 € |
| Assets | 643 k € | ▼ 12% | 735 k € | ▼ 5% | 776 k € | ▼ 3% | 796 k € | ▲ 20% | 665 k € |
| Current liabilities | 17 000 € | ▲ 2% | 16 637 € | ▲ 16% | 14 299 € | ▲ 44% | 9 903 € | ▲ 30% | 7 605 € |
| Total liabilities | 17 000 € | ▲ 2% | 16 637 € | ▲ 16% | 14 299 € | ▲ 44% | 9 903 € | ▲ 30% | 7 605 € |
| Equity | 626 k € | ▼ 13% | 718 k € | ▼ 6% | 761 k € | ▼ 3% | 786 k € | ▲ 20% | 657 k € |
| Labour costs | -46 012 € | ▲ 19% | -57 144 € | ▼ 9% | -52 378 € | ▼ 23% | -42 436 € | ▼ 4% | -40 674 € |
| Employees | 2 | 0% | 2 | 0% | 2 | 0% | 2 | 0% | 2 |
| Filed | 16.06.2026 | 21.04.2025 | 27.05.2024 | 02.05.2023 | 08.04.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Dental practice activities main activity | 86231 | 239 319 € | 92% |
| Rental and operating of own or leased real estate | 68201 | 21 907 € | 8% |
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
272 tuh € makseid
Transactions with state institutions
202653 499 €
202575 926 €
202478 392 €
202363 703 €
Largest payers
| Tervisekassa | 271 521 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 327 € |
| 07.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 4 476 € |
| 06.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 126 € |
| 05.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 248 € |
| 04.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 868 € |
| 03.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 894 € |
| 02.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 794 € |
| 01.2026 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 765 € |
| 12.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 223 € |
| 11.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 495 € |
| 10.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 016 € |
| 09.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 058 € |
| 08.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 4 032 € |
| 07.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 3 935 € |
| 06.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 422 € |
| 05.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 112 € |
| 04.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 755 € |
| 03.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 868 € |
| 02.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 757 € |
| 01.2025 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 8 254 € |
| 12.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 246 € |
| 11.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 742 € |
| 10.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 885 € |
| 09.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 369 € |
| 08.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 242 € |
| 07.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 3 569 € |
| 06.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 523 € |
| 05.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 559 € |
| 04.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 10 558 € |
| 03.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 4 643 € |
| 02.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 7 298 € |
| 01.2024 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 757 € |
| 12.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 661 € |
| 11.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 107 € |
| 10.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 4 764 € |
| 09.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 728 € |
| 08.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 3 899 € |
| 07.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 3 315 € |
| 06.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 262 € |
| 05.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 101 € |
| 04.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 430 € |
| 03.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 6 041 € |
| 02.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 881 € |
| 01.2023 | Tervisekassa | Sotsiaaltoetused | Other health care, incl. administration | 5 513 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
2
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Dental practice activities
20
| # | Company | Revenue |
|---|---|---|
| 1 | Meliva AS | 62,3 m € |
| 2 | aktsiaselts MAXILLA | 18,0 m € |
| 3 | Läänemere hambakliinik OÜ | 13,7 m € |
| 4 | Smile iD Hambakliinik OÜ | 6,6 m € |
| 5 | OÜ Kliinik32 | 6,5 m € |
| 6 | Osaühing Bluegate | 6,5 m € |
| 7 | Osaühing HanzaDent | 5,2 m € |
| 8 | AS ODE | 4,7 m € |
| 9 | OSAÜHING NARVA HAMBAKLIINIK | 4,1 m € |
| 10 | Osaühing Merimetsa Hambakliinik | 4,0 m € |
| 11 | Lõuna-Eesti Kliinik OÜ | 3,9 m € |
| 12 | Haldja Dental practice activities OÜ | 3,8 m € |
| 13 | MeerhofDC OÜ | 3,1 m € |
| 14 | Osaühing Tõnismäe Dental practice activities | 2,5 m € |
| 15 | Virudent OÜ | 2,5 m € |
| 16 | Parodontalia OÜ | 2,5 m € |
| 17 | OÜ BALNEOM | 2,4 m € |
| 18 | Riiamäe Hambakliinik OÜ | 2,3 m € |
| 19 | OSAÜHING VAGODENT | 2,3 m € |
| 20 | Kose Dental practice activities Osaühing | 2,3 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| hammasteravi.ee | Business Register |
History and notices
12
| Date | Type | Content |
|---|---|---|
| 01.09.2023 | Entry | Amendment entry |
| 16.01.2018 | Entry | Amendment entry |
| 07.11.2017 | Entry | Amendment entry |
| 15.09.2016 | Entry | Amendment entry |
| 23.10.2014 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 07.07.2014 | Entry | Amendment entry |
| 17.02.2012 | Lõivu tagastamise määrus | Täiendav toimiku dokumentide kontroll |
| 14.12.2011 | Entry | Amendment entry |
| 05.03.2009 | Entry | Amendment entry |
| 23.02.2009 | Order to remedy deficiencies | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 15.08.2003 | Jaatav kandeotsus | Amendment entry |