ETENRU
RegisteredTartu County
Registry code
10254463
VAT number
EE100721218
Address
Tartu maakond, Tartu linn, Tartu linn, Aleksandri tn 3-1, 50407
Registered
28.08.1997 · 29 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Additional activities
Rental and operating of own or leased real estate
Capital
5 112 €
Email
r•••@g•••.comLog in to see
Business Register 05.10.2026
Sales revenue22 964 €-20%2025 annual report
Profit995 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash45 412 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months11 666 €-49%Tax Board, last 4 quarters
State taxes 12 months2 037 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 2 825 €
6 2235 7035 6045 1984 3172 3272 1972 825
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
RatingAA → A → AA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 49% 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
Raissa Tšernjuk2 companiesno tax debtPersonal ID ↗28.08.1997
Rein Tšernjuk2 companiesno tax debtPersonal ID ↗28.08.1997
Shareholders 2
Raissa Tšernjuk50,0% 2 556 €01.09.2023
Rein Tšernjuk50,0% 2 556 €01.09.2023
Beneficial owners 2
Raissa Tšernjuk2 companiesno tax debtdirect holding28.09.2018
Rein Tšernjuk2 companiesno tax debtdirect holding28.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue16,0%
Labour taxes / revenue0,0%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q22 825 €▼ 46%0 €451 €—
2026 Q12 197 €▼ 61%0 €435 €—
2025 Q42 327 €▼ 59%0 €200 €—
2025 Q34 317 €▼ 31%371 €951 €—
2025 Q25 198 €▼ 5%556 €1 360 €1
2025 Q15 604 €▲ 73%674 €1 651 €1
2024 Q45 703 €▲ 35%994 €1 537 €1
2024 Q36 223 €▲ 1%586 €877 €1
2024 Q25 480 €▼ 91%158 €943 €1
2024 Q13 235 €▼ 87%99 €137 €1
2023 Q44 215 €▼ 83%0 €304 €—
2023 Q36 184 €▲ 47%106 €655 €—
Show full history (18 quarters)
2023 Q261 318 €▲ 274%0 €11 526 €—
2023 Q124 697 €▲ 868%0 €4 583 €—
2022 Q425 079 €0 €4 640 €—
2022 Q34 197 €99 €95 €—
2022 Q216 382 €176 €2 252 €—
2022 Q12 552 €0 €395 €1

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 revenue22 964 €▼ 20%28 683 €▼ 70%96 875 €▲ 57%61 612 €▲ 229%18 714 €
Profit995 €▼ 35%1 526 €▼ 98%75 462 €▲ 115%35 114 €▲ 651%4 676 €
Profit margin4,3%5,3%77,9%57,0%25,0%
Retained earnings116 k €▲ 1%115 k €▲ 184%40 438 €▲ 312%9 817 €▲ 75%5 609 €
Cash45 412 €▲ 15%39 626 €▼ 69%126 k €▲ 177%45 488 €▲ 429%8 602 €
Current assets53 071 €▲ 11%47 611 €▼ 63%130 k €▲ 142%53 487 €▲ 191%18 362 €
Fixed assets79 004 €▼ 5%83 072 €0 €0 €▼ 100%78 €
Assets132 k €▲ 1%131 k €▲ 1%130 k €▲ 142%53 487 €▲ 190%18 440 €
Current liabilities2 289 €▲ 21%1 892 €▼ 18%2 318 €▲ 38%1 684 €▼ 4%1 751 €
Long-term liabilities0 €0 €0 €0 €0 €
Total liabilities2 289 €▲ 21%1 892 €▼ 18%2 318 €▲ 38%1 684 €▼ 4%1 751 €
Equity130 k €▲ 1%129 k €▲ 1%127 k €▲ 146%51 803 €▲ 210%16 689 €
Labour costs-3 615 €▲ 40%-5 988 €▼ 12×-498 €▲ 25%-664 €▲ 3%-684 €
Employees10%10%10%10%1
Filed07.06.202604.06.202503.06.202401.06.202318.06.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity6920215 908 €69%
Rental and operating of own or leased real estate682017 056 €31%

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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

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: Accounting, bookkeeping and auditing activities; tax consultancy

20

Licences, pledges, domains

No data

History and notices

8
DateTypeContent
18.12.2023EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
10.06.2016Administrative order
02.01.2012EntryAmendment entry
13.03.2009Tegevusalade kustutamine registrikaardiltAmendment entry