ETENRU

OÜ Liiwimaa Katusemeister

RegisteredTartu County
Registry code
10273808
VAT number
EE100660256
Address
Tartu maakond, Tartu linn, Tartu linn, Turu tn 34, 51004
Registered
25.09.1997 · 29 yrs
Activity
Muud eriehitustööd hoonete ehitusel 43421
Capital
6 391 €
Email
M•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 07.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue587 k €+89%2025 annual report
Profit92 642 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary93 €estimate, Tax Board 2026 Q2
Labour taxes per quarter857 €Tax Board 2026 Q2
Cash45 594 €Cash 31.12.2025, annual report
Tax debt240 820 €unpaidTax Board 07.10.2026 · details below
Revenue 12 months543 k €+128%Tax Board, last 4 quarters
State taxes 12 months35 202 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 12
26.0929.0902.1004.1007.10
Total tax debtmax 240 820 €
Details ↓
Turnover by quarter · latest 99 212 €
80547 k59 k132 k158 k223 k63 k99 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
81 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 240 820 €
  • 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 debt12 days since 26.09.2026
Revenue 12 months▲ 128% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Margo Merilainen5 companies2 with tax debtPersonal ID ↗16.07.2025
Shareholders 1
Mittetulundusühing Pärna Kultuuri Selts100,0% 6 391 €09.07.2025
Beneficial owners 1
Margo Merilainen5 companies2 with tax debtkaudne osalus15.08.2025

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue1,3%
Labour taxes / revenue0,9%
Revenue per employee per month5 512 €
Gross salary (estimate)93 €
Net salary (estimate)90 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q299 212 €▼ 25%857 €1 247 €6
2026 Q163 045 €▲ 8%1 915 €1 226 €6
2025 Q4222 988 €▲ 374%3 632 €3 811 €9
2025 Q3158 221 €▲ 19555%2 064 €28 918 €3
2025 Q2131 500 €▼ 52%8 456 €23 082 €4
2025 Q158 603 €▼ 78%9 738 €10 498 €4
2024 Q447 072 €▼ 72%9 372 €0 €4
2024 Q3805 €▼ 99%14 136 €13 207 €4
2024 Q2273 201 €▲ 33%9 147 €17 695 €5
2024 Q1271 533 €▼ 30%13 691 €31 599 €6
2023 Q4167 761 €▲ 96%14 106 €28 142 €6
2023 Q3138 789 €▼ 70%10 345 €9 665 €6
Show full history (18 quarters)
2023 Q2204 790 €▼ 32%11 398 €48 303 €5
2023 Q1389 380 €▲ 96%15 932 €52 624 €6
2022 Q485 653 €14 067 €54 570 €7
2022 Q3461 583 €14 399 €14 723 €7
2022 Q2301 982 €17 273 €6 834 €7
2022 Q1198 824 €12 915 €0 €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 revenue587 k €▲ 89%311 k €▼ 71%1,1 m €▲ 21%897 k €▲ 188%311 k €
Profit92 642 €▲ into profit-4 832 €▼ into loss77 666 €▲ 21×3 676 €▲ into profit-170 k €
Profit margin15,8%-1,6%7,1%0,4%-54,7%
Retained earnings284 k €▼ 13%325 k €▲ 31%248 k €▲ 2%244 k €▼ 33%362 k €
Cash45 594 €▲ 66%27 541 €▼ 14%31 995 €▼ 49%62 142 €▲ 131%26 882 €
Current assets183 k €▼ 43%319 k €▼ 19%393 k €▼ 53%842 k €▲ 528%134 k €
Fixed assets406 k €▲ 67%243 k €▲ 3%235 k €▼ 9%258 k €▼ 64%717 k €
Assets589 k €▲ 5%562 k €▼ 11%628 k €▼ 43%1,1 m €▲ 29%852 k €
Current liabilities202 k €▲ 670%26 175 €▼ 54%57 081 €▼ 76%240 k €▼ 7%256 k €
Long-term liabilities4 520 €▼ 98%208 k €▼ 13%239 k €▼ 61%605 k €▲ 53%396 k €
Total liabilities206 k €▼ 12%235 k €▼ 21%296 k €▼ 65%845 k €▲ 30%652 k €
Equity383 k €▲ 17%328 k €▼ 1%332 k €▲ 30%255 k €▲ 28%199 k €
Labour costs-65 636 €▲ 35%-102 k €▲ 17%-122 k €▲ 19%-151 k €▼ 111%-71 782 €
Employees4▼ 33%60%6▼ 14%7▲ 75%4
Filed27.07.202603.09.202525.04.202404.07.202329.06.2022
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
Muud eriehitustööd hoonete ehitusel main activity43421587 466 €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

1 records
Tax debt 240 820 € · as of 07.10.2026
Ajatatud
none, the entire debt is unpaid
Vaidlustatud
234 770 €
Debt arose
10.03.2022 · oldest unpaid claim, 1672 days
Consecutively on the list
since 26.09.2026 (12 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 07.10.2026 · days in debt: 12

26.0929.0902.1004.1007.10
Total tax debtmax 240 820 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing12240 820 €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

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

4

Top 20 in activity: Muud eriehitustööd hoonete ehitusel

20

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

Licences, pledges, domains

No data

History and notices

15
DateTypeContent
18.07.2026Trahvihoiatusmäärus: majandusaasta aruanne esitamata
17.07.2025Trahvihoiatusmäärus: majandusaasta aruanne esitamata
16.07.2025EntryAmendment entry
09.07.2025EntryAmendment entry
09.07.2025Order to remedy deficienciesAmendment entry
01.09.2023EntryAmendment entry
26.07.2019EntryAmendment entry
17.01.2018EntryAmendment entry
11.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
20.11.2011EntryAmendment entry
09.09.2010EntryAmendment entry
16.06.2010EntryAmendment entry
14.05.2010Tegevusalade kustutamine registrikaardiltAmendment entry
12.01.2010EntryAmendment entry