ETENRU

osaühing Marcus Lillekaubandus

RegisteredViljandi County
Registry code
10265538
VAT number
EE100236868
Address
Viljandi maakond, Viljandi linn, C. R. Jakobsoni tn 4, 71013
Registered
25.09.1997 · 29 yrs
Activity
Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores 47761
Capital
5 752 €
Email
m•••@m•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 06.10.2026
Sales revenue213 k €+16%2025 annual report
Profit915 €2025 annual report
Employees4Tax Board 2026 Q2
Average gross salary1 029 €estimate, Tax Board 2026 Q2
Labour taxes per quarter6 297 €Tax Board 2026 Q2
Cash3 502 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months224 k €+13%Tax Board, last 4 quarters
State taxes 12 months41 447 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 72 852 €
53 k46 k37 k63 k59 k51 k41 k73 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
81 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · 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
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 13% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Aare Kallas2 companiesno tax debtPersonal ID ↗02.01.2006
Shareholders 1
Aare Kallas100,0% 5 752 €01.09.2023
Beneficial owners 1
Aare Kallas2 companiesno tax debtdirect holding11.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue15,5%
Labour taxes / revenue8,6%
Revenue per employee per month6 071 €
Gross salary (estimate)1 029 €
Net salary (estimate)928 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q272 852 €▲ 16%6 297 €11 262 €4
2026 Q141 274 €▲ 11%5 979 €8 985 €4
2025 Q451 237 €▲ 12%5 913 €10 010 €4
2025 Q359 122 €▲ 11%7 243 €11 190 €4
2025 Q262 753 €▲ 16%4 260 €8 209 €4
2025 Q137 054 €▲ 29%3 982 €6 165 €3
2024 Q445 947 €▲ 27%4 456 €6 909 €3
2024 Q353 384 €▲ 1%5 455 €9 399 €3
2024 Q254 263 €▼ 5%3 403 €6 248 €3
2024 Q128 624 €▼ 14%3 239 €4 640 €3
2023 Q436 278 €▼ 18%3 836 €6 401 €3
2023 Q352 621 €▼ 3%4 079 €7 327 €3
Show full history (18 quarters)
2023 Q257 060 €▼ 6%3 091 €5 818 €3
2023 Q133 405 €▼ 5%3 386 €4 704 €3
2022 Q444 072 €3 432 €5 882 €3
2022 Q354 106 €4 595 €9 275 €3
2022 Q261 018 €3 218 €5 778 €3
2022 Q135 016 €4 871 €7 224 €3

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 revenue213 k €▲ 16%184 k €▲ 4%176 k €▼ 9%194 k €▼ 2%197 k €
Profit915 €▲ into profit-6 115 €▼ into loss257 €▼ 95%5 190 €▲ 23×221 €
Profit margin0,4%-3,3%0,1%2,7%0,1%
Retained earnings10 €▼ 100%6 125 €▲ 4%5 868 €▲ 765%678 €▲ 48%457 €
Cash3 502 €▲ 105%1 705 €▼ 64%4 693 €▼ 35%7 180 €▲ 249%2 057 €
Current assets21 632 €▲ 29%16 721 €▼ 15%19 656 €▼ 16%23 346 €▲ 26%18 540 €
Fixed assets0 €0 €0 €0 €0 €
Assets21 632 €▲ 29%16 721 €▼ 15%19 656 €▼ 16%23 346 €▲ 26%18 540 €
Current liabilities14 380 €▲ 38%10 384 €▲ 44%7 204 €▼ 35%11 151 €▼ 3%11 535 €
Long-term liabilities———0 €—
Total liabilities14 380 €▲ 38%10 384 €▲ 44%7 204 €▼ 35%11 151 €▼ 3%11 535 €
Equity7 252 €▲ 14%6 337 €▼ 49%12 452 €▲ 2%12 195 €▲ 74%7 005 €
Labour costs-64 718 €▼ 28%-50 650 €▼ 12%-45 378 €▲ 3%-47 005 €▲ 4%-48 722 €
Employees4▲ 33%30%3▼ 25%40%4
Filed27.05.202612.06.202505.06.202423.05.202319.05.2022
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
Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores main activity47761213 077 €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 06.10.2026

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

64 961 € makseid

Transactions with state institutions

202616 011 €
202517 939 €
202414 568 €
202316 444 €

Largest payers

Viljandi Linnavalitsus27 835 €
SA Viljandi Haigla10 567 €
Kaitseliit6 003 €
Tartu Ülikool4 522 €
Viljandi Kutseõppekeskus3 211 €
All payments by month
MonthPayerTypeFieldAmount
08.2026SA Viljandi HaiglaOperating costsGeneral hospital services202 €
07.2026Viljandi LinnavalitsusOperating costsMunicipal government2 030 €
07.2026Viljandi KutseõppekeskusOperating costsVocational education982 €
07.2026KaitseliitOperating costsOther national defence556 €
07.2026Tartu ÜlikoolOperating costsTertiary education353 €
07.2026SA Viljandi HaiglaOperating costsGeneral hospital services274 €
07.2026Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education268 €
07.2026MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services233 €
07.2026Viljandi Täiskasvanute GümnaasiumOperating costsBasic and general secondary education228 €
07.2026Viljandi GümnaasiumOperating costsBasic and general secondary education154 €
07.2026KaitseliitOther operating expensesOther national defence134 €
06.2026Viljandi LinnavalitsusOperating costsMunicipal government1 126 €
06.2026Viljandi VallavalitsusOperating costsGeneral care services outside the home539 €
06.2026SA Viljandi HaiglaOperating costsGeneral hospital services396 €
06.2026Tartu ÜlikoolOperating costsTertiary education132 €
06.2026SA PerekoduOperating costsSubstitute and aftercare112 €
05.2026Viljandi LinnavalitsusOperating costsSport870 €
05.2026SA Viljandi HaiglaOperating costsGeneral hospital services286 €
05.2026Tartu ÜlikoolOperating costsTertiary education225 €
05.2026Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education147 €
04.2026SA Viljandi HaiglaOperating costsGeneral hospital services561 €
04.2026Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education520 €
04.2026Viljandi LinnavalitsusOperating costsMunicipal government431 €
04.2026Viljandi GümnaasiumOperating costsBasic and general secondary education275 €
04.2026Viljandi VallavalitsusOperating costsGeneral care services outside the home166 €
04.2026Tartu ÜlikoolOperating costsTertiary education126 €
03.2026Viljandi LinnavalitsusOperating costsMunicipal government617 €
03.2026Viljandi GümnaasiumOperating costsBasic and general secondary education390 €
03.2026KaitseliitOperating costsOther national defence319 €
03.2026Tartu ÜlikoolOperating costsTertiary education130 €
03.2026Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education114 €
03.2026KaitseliitOther operating expensesOther national defence76 €
02.2026Viljandi LinnavalitsusOperating costsMunicipal government728 €
02.2026SA Viljandi HaiglaOperating costsGeneral hospital services306 €
02.2026SA PerekoduOperating costsSubstitute and aftercare224 €
02.2026Viljandi KutseõppekeskusOperating costsVocational education132 €
02.2026KaitseliitOperating costsOther national defence107 €
02.2026KaitseliitOther operating expensesOther national defence26 €
01.2026Viljandi LinnavalitsusOperating costsMunicipal government999 €
01.2026SA Viljandi HaiglaOperating costsGeneral hospital services227 €
01.2026SA PerekoduOperating costsBasic and general secondary education156 €
01.2026Tartu ÜlikoolOperating costsTertiary education133 €
12.2025Viljandi LinnavalitsusOperating costsMunicipal government616 €
12.2025SA Viljandi HaiglaOperating costsGeneral hospital services147 €
12.2025KaitseliitOperating costsOther national defence94 €
12.2025KaitseliitOther operating expensesOther national defence22 €
11.2025Viljandi LinnavalitsusOperating costsTurism1 046 €
11.2025Viljandi KutseõppekeskusOperating costsVocational education182 €
11.2025SA Viljandi HaiglaOperating costsGeneral hospital services174 €
11.2025Tartu ÜlikoolOperating costsTertiary education106 €
10.2025Viljandi LinnavalitsusOperating costsPre-school education926 €
10.2025SA Viljandi HaiglaOperating costsGeneral hospital services407 €
10.2025Tartu ÜlikoolOperating costsTertiary education225 €
10.2025Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education192 €
09.2025Viljandi LinnavalitsusOperating costsMunicipal government269 €
09.2025SA Viljandi HaiglaOperating costsGeneral hospital services198 €
09.2025Viljandi GümnaasiumOperating costsBasic and general secondary education133 €
09.2025Viljandi KutseõppekeskusOperating costsVocational education106 €
08.2025Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education317 €
08.2025SA Viljandi HaiglaOperating costsGeneral hospital services159 €
07.2025Viljandi LinnavalitsusOperating costsMunicipal government1 566 €
07.2025Viljandi KutseõppekeskusOperating costsVocational education1 025 €
07.2025KaitseliitOperating costsOther national defence334 €
07.2025SA PerekoduOperating costsBasic and general secondary education329 €
07.2025Tartu ÜlikoolOperating costsTertiary education155 €
07.2025Viljandi GümnaasiumOperating costsBasic and general secondary education112 €
07.2025SA Viljandi HaiglaOperating costsGeneral hospital services110 €
07.2025KaitseliitOther operating expensesOther national defence73 €
06.2025Viljandi LinnavalitsusOperating costsMunicipal government614 €
06.2025SA Viljandi HaiglaOperating costsGeneral hospital services453 €
06.2025MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services285 €
06.2025Tartu ÜlikoolOperating costsTertiary education271 €
06.2025SA PerekoduOperating costsBasic and general secondary education111 €
06.2025Viljandi VallavalitsusOperating costsGeneral care services outside the home101 €
06.2025KaitseliitOperating costsOther national defence84 €
06.2025KaitseliitOther operating expensesOther national defence19 €
05.2025SA Viljandi HaiglaOperating costsGeneral hospital services376 €
05.2025SA PerekoduOperating costsSubstitute and aftercare171 €
05.2025Viljandi LinnavalitsusOperating costsLeisure events164 €
04.2025Viljandi LinnavalitsusOperating costsBasic and general secondary education389 €
04.2025SA Viljandi HaiglaOperating costsGeneral hospital services217 €
04.2025Viljandi GümnaasiumOperating costsBasic and general secondary education191 €
04.2025Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education165 €
04.2025Viljandi VallavalitsusOperating costsFolk culture135 €
04.2025Tartu ÜlikoolOperating costsTertiary education114 €
03.2025Viljandi LinnavalitsusOperating costsMunicipal government1 362 €
03.2025KaitseliitOperating costsOther national defence519 €
03.2025Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education191 €
03.2025SA Viljandi HaiglaOperating costsGeneral hospital services191 €
03.2025KaitseliitOther operating expensesOther national defence114 €
02.2025Viljandi LinnavalitsusOperating costsMunicipal government644 €
02.2025SA Viljandi HaiglaOperating costsGeneral hospital services176 €
02.2025KaitseliitOperating costsOther national defence167 €
02.2025SA Teater VanemuineOperating costsTheatres146 €
02.2025Viljandi VallavalitsusOperating costsGeneral care services outside the home120 €
02.2025SA PerekoduOperating costsBasic and general secondary education107 €
02.2025KaitseliitOther operating expensesOther national defence37 €
01.2025Viljandi LinnavalitsusOperating costsMunicipal government915 €
01.2025SA Viljandi HaiglaOperating costsGeneral hospital services264 €
01.2025Viljandi VallavalitsusOperating costsBasic and general secondary education103 €
12.2024SA Viljandi HaiglaOperating costsGeneral hospital services393 €
12.2024Viljandi LinnavalitsusOperating costsLeisure events276 €
12.2024Tartu ÜlikoolOperating costsTertiary education235 €
12.2024Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education161 €
11.2024Viljandi LinnavalitsusOperating costsMunicipal government504 €
11.2024SA Viljandi HaiglaOperating costsGeneral hospital services224 €
10.2024Viljandi LinnavalitsusOperating costsBasic and general secondary education426 €
10.2024Tartu ÜlikoolOperating costsTertiary education210 €
10.2024SA Viljandi HaiglaOperating costsGeneral hospital services191 €
09.2024SA Viljandi HaiglaOperating costsGeneral hospital services203 €
09.2024Viljandi LinnavalitsusOperating costsBasic and general secondary education118 €
09.2024SA PerekoduOperating costsSubstitute and aftercare107 €
09.2024Viljandi KutseõppekeskusOperating costsVocational education103 €
08.2024SA PerekoduOperating costsBasic and general secondary education159 €
08.2024Viljandi LinnavalitsusOperating costsMunicipal government128 €
08.2024KaitseliitOperating costsOther national defence106 €
08.2024KaitseliitOther operating expensesOther national defence23 €
07.2024Viljandi LinnavalitsusOperating costsBasic and general secondary education1 419 €
07.2024Viljandi KutseõppekeskusOperating costsVocational education552 €
07.2024KaitseliitOperating costsOther national defence403 €
07.2024SA PerekoduOperating costsBasic and general secondary education303 €
07.2024SA Viljandi HaiglaOperating costsGeneral hospital services231 €
07.2024Viljandi GümnaasiumOperating costsBasic and general secondary education223 €
07.2024Tartu ÜlikoolOperating costsTertiary education209 €
07.2024Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education167 €
07.2024MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services116 €
07.2024KaitseliitOther operating expensesOther national defence89 €
06.2024Viljandi LinnavalitsusOperating costsMunicipal government593 €
06.2024SA Viljandi HaiglaOperating costsGeneral hospital services354 €
06.2024Tartu ÜlikoolOperating costsTertiary education226 €
06.2024MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services200 €
06.2024Viljandi GümnaasiumOperating costsBasic and general secondary education170 €
06.2024Viljandi VallavalitsusOperating costsGeneral care services outside the home112 €
05.2024SA Viljandi HaiglaOperating costsGeneral hospital services257 €
05.2024Viljandi LinnavalitsusOperating costsLeisure events237 €
05.2024Viljandi GümnaasiumOperating costsBasic and general secondary education144 €
05.2024Tartu ÜlikoolOperating costsTertiary education111 €
04.2024Viljandi LinnavalitsusOperating costsLeisure events528 €
04.2024SA Viljandi HaiglaOperating costsGeneral hospital services283 €
04.2024KaitseliitOperating costsOther national defence142 €
04.2024Tartu ÜlikoolOperating costsTertiary education128 €
04.2024KaitseliitOther operating expensesOther national defence31 €
03.2024Viljandi LinnavalitsusOperating costsMunicipal government847 €
03.2024SA Viljandi HaiglaOperating costsGeneral hospital services702 €
03.2024KaitseliitOperating costsOther national defence357 €
03.2024PäästeametOperating costsRescue services244 €
03.2024Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education128 €
03.2024KaitseliitOther operating expensesOther national defence78 €
02.2024Viljandi LinnavalitsusOperating costsMunicipal government308 €
02.2024SA Viljandi HaiglaOperating costsGeneral hospital services296 €
02.2024MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services196 €
02.2024KaitseliitOperating costsOther national defence174 €
02.2024Viljandi VallavalitsusOperating costsMunicipal government100 €
02.2024KaitseliitOther operating expensesOther national defence38 €
01.2024Viljandi LinnavalitsusOperating costsMunicipal government200 €
01.2024SA Viljandi HaiglaOperating costsGeneral hospital services105 €
12.2023Viljandi LinnavalitsusOperating costsLeisure events491 €
12.2023Tartu ÜlikoolOperating costsTertiary education204 €
12.2023Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education188 €
12.2023SA Viljandi HaiglaOperating costsGeneral hospital services175 €
12.2023SA PerekoduOperating costsBasic and general secondary education168 €
12.2023KaitseliitOperating costsOther national defence156 €
12.2023Viljandi KutseõppekeskusOperating costsVocational education130 €
12.2023KaitseliitOther operating expensesOther national defence31 €
11.2023Viljandi LinnavalitsusOperating costsBasic and general secondary education296 €
11.2023Tartu ÜlikoolOperating costsTertiary education144 €
11.2023SA Viljandi HaiglaOperating costsGeneral hospital services130 €
10.2023Viljandi LinnavalitsusOperating costsLeisure events753 €
10.2023Tartu ÜlikoolOperating costsTertiary education426 €
10.2023SA Viljandi HaiglaOperating costsGeneral hospital services235 €
10.2023Viljandi GümnaasiumOperating costsBasic and general secondary education225 €
09.2023Viljandi LinnavalitsusOperating costsPre-school education493 €
09.2023SA PerekoduOperating costsSubstitute and aftercare140 €
09.2023KaitseliitOperating costsOther national defence123 €
09.2023Tartu ÜlikoolOperating costsTertiary education116 €
09.2023SA Viljandi HaiglaOperating costsGeneral hospital services105 €
09.2023KaitseliitOther operating expensesOther national defence25 €
08.2023SA Viljandi HaiglaOperating costsGeneral hospital services183 €
07.2023Viljandi LinnavalitsusOperating costsMuud hariduse abiteenused1 375 €
07.2023Viljandi GümnaasiumOperating costsBasic and general secondary education464 €
07.2023Viljandi VallavalitsusOperating costsFolk culture279 €
07.2023Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education224 €
07.2023Tartu ÜlikoolOperating costsTertiary education215 €
07.2023SA Viljandi HaiglaOperating costsGeneral hospital services205 €
07.2023SA PerekoduOperating costsBasic and general secondary education126 €
07.2023MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services122 €
07.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies120 €
07.2023VABARIIGI PRESIDENT (Presidendi Kantselei)Operating costsCentral government executive and legislative bodies110 €
07.2023Põhja-Sakala VallavalitsusOperating costsMunicipal government110 €
06.2023KaitseliitOperating costsOther national defence1 132 €
06.2023Viljandi LinnavalitsusOperating costsMunicipal government808 €
06.2023MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services256 €
06.2023SA Viljandi HaiglaOperating costsGeneral hospital services255 €
06.2023Viljandi GümnaasiumOperating costsBasic and general secondary education230 €
06.2023KaitseliitOther operating expensesOther national defence226 €
06.2023Põltsamaa VallavalitsusOperating costsMunicipal government110 €
05.2023SA Viljandi HaiglaOperating costsGeneral hospital services225 €
05.2023Viljandi LinnavalitsusOperating costsMuud hariduse abiteenused216 €
05.2023MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services204 €
05.2023Tartu ÜlikoolOperating costsTertiary education106 €

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: Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores

20

Licences, pledges, domains

No data

History and notices

7
DateTypeContent
01.09.2023EntryAmendment entry
18.01.2018EntryAmendment entry
04.12.2017EntryAmendment entry
06.01.2012EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
02.01.2006Registripiirkonna muutmineUue asukoha järgses registriosakonnas registrikaardi avamise kanne
02.01.2006Registripiirkonna muutmineSenises registriosakonnas registrikaardi sulgemise märkus