ETENRU
RegisteredVõru County
Registry code
10288344
VAT number
EE100418495
Address
Võru maakond, Rõuge vald, Misso alevik, Metsa tn 3, 65001
Registered
01.10.1997 · 29 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Capital
24 000 €
Email
l•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 07.10.2026
Ajatatud maksuvõlg 7 229 €
Sales revenue630 k €+2%2025 annual report
Profit65 362 €2025 annual report
Employees12Tax Board 2026 Q2
Average gross salary602 €estimate, Tax Board 2026 Q2
Labour taxes per quarter11 048 €Tax Board 2026 Q2
Cash25 948 €Cash 31.12.2025, annual report
Tax debt7 229 €kogu võlg ajatatudTax Board 07.10.2026 · details below
Revenue 12 months631 k €-2%Tax Board, last 4 quarters
State taxes 12 months66 200 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 12
26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 9 638 €
Details ↓
Turnover by quarter · latest 160 tuh €
136 k264 k63 k178 k255 k189 k27 k160 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
76 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 7 229 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB
In tax debt12 days since 26.09.2026
Revenue 12 months▼ 2% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Evi Luts2 companies1 with tax debtPersonal ID ↗02.02.2023
Lembit Luts2 companies1 with tax debtPersonal ID ↗01.10.1997
Shareholders 1
Lembit Luts100,0% 24 000 €01.09.2023
Beneficial owners 1
Lembit Luts2 companies1 with tax debtdirect holding09.12.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue9,6%
Labour taxes / revenue6,9%
Revenue per employee per month4 432 €
Gross salary (estimate)602 €
Net salary (estimate)580 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2159 549 €▼ 10%11 048 €15 294 €12
2026 Q127 493 €▼ 56%6 452 €4 142 €10
2025 Q4189 183 €▼ 28%12 540 €16 836 €7
2025 Q3254 876 €▲ 87%11 854 €29 928 €9
2025 Q2177 783 €▲ 0%6 550 €25 783 €7
2025 Q162 972 €▲ 115%6 558 €10 282 €4
2024 Q4264 002 €▲ 59%10 570 €46 608 €8
2024 Q3136 456 €▼ 38%10 833 €30 369 €10
2024 Q2177 020 €▲ 147%4 676 €9 251 €9
2024 Q129 315 €▼ 34%5 886 €7 768 €3
2023 Q4165 734 €▼ 6%9 100 €14 897 €3
2023 Q3220 608 €▲ 46%9 515 €40 556 €7
Show full history (18 quarters)
2023 Q271 752 €▼ 34%5 497 €5 312 €9
2023 Q144 721 €▼ 64%6 815 €0 €6
2022 Q4176 719 €14 432 €38 831 €6
2022 Q3150 799 €13 603 €31 723 €8
2022 Q2109 173 €8 842 €22 634 €8
2022 Q1123 608 €12 912 €19 190 €7

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 revenue630 k €▲ 2%619 k €▲ 32%470 k €▲ 4%453 k €▼ 23%589 k €
Profit65 362 €▲ 6%61 608 €▲ 237%18 289 €▼ 81%94 357 €▼ 42%163 k €
Profit margin10,4%9,9%3,9%20,8%27,7%
Retained earnings400 k €▲ 18%338 k €▲ 6%320 k €▲ 42%226 k €▲ 259%62 912 €
Cash25 948 €▼ 75%104 k €▲ 23%84 963 €▲ 495%14 278 €▼ 76%59 826 €
Current assets93 756 €▼ 30%134 k €▲ 38%97 700 €▼ 16%116 k €▼ 9%127 k €
Fixed assets597 k €▲ 30%460 k €▲ 2%452 k €▲ 30%348 k €▲ 19%294 k €
Assets691 k €▲ 16%594 k €▲ 8%550 k €▲ 18%464 k €▲ 10%421 k €
Current liabilities158 k €▲ 114%73 879 €▲ 10%67 005 €▲ 26%53 100 €▼ 41%89 664 €
Long-term liabilities38 495 €▼ 58%91 643 €▼ 20%115 k €▲ 87%61 697 €▼ 19%76 192 €
Total liabilities197 k €▲ 19%166 k €▼ 9%182 k €▲ 59%115 k €▼ 31%166 k €
Equity494 k €▲ 15%429 k €▲ 17%367 k €▲ 5%349 k €▲ 37%255 k €
Labour costs-109 k €▼ 2%-107 k €▼ 14%-93 711 €▲ 26%-126 k €▲ 14%-147 k €
Employees70%70%70%7▼ 12%8
Filed30.06.202630.06.202530.06.202430.06.202330.06.2022
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
Elamute ja mitteeluhoonete ehitus main activity41001629 974 €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 7 229 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
7 229 € · kuni 27.12.2026
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
22.06.2026 · oldest unpaid claim, 107 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 debtsellest ajatatudmax 9 638 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing129 638 €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

204 tuh € makseid · 1 toetust

Transactions with state institutions

202617 499 €
2025125 k €
202417 502 €
202344 503 €

Largest payers

Võru Vallavalitsus83 946 €
Põlva Vallavalitsus59 259 €
REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUM57 354 €
Eesti Töötukassa3 072 €
Võru Linnavalitsus765 €
All payments by month
MonthPayerTypeFieldAmount
04.2026Võru VallavalitsusOperating costsRoad transport10 452 €
02.2026Võru VallavalitsusOperating costsRoad transport7 046 €
10.2025Põlva VallavalitsusFixed assetsRoad transport59 259 €
09.2025REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMMuud toetusedOther general services57 354 €
07.2025Võru LinnavalitsusOperating costsRoad transport765 €
05.2025Võru VallavalitsusOperating costsRoad transport3 593 €
02.2025Võru VallavalitsusOperating costsRoad transport3 920 €
04.2024Võru VallavalitsusOperating costsRoad transport1 619 €
03.2024Võru VallavalitsusOperating costsRoad transport2 207 €
02.2024Võru VallavalitsusOperating costsRoad transport10 299 €
01.2024Võru VallavalitsusOperating costsRoad transport3 377 €
12.2023Võru VallavalitsusOperating costsRoad transport6 512 €
07.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed460 €
06.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed382 €
05.2023Võru VallavalitsusOperating costsRoad transport8 603 €
05.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed382 €
04.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed382 €
03.2023Võru VallavalitsusOperating costsRoad transport10 558 €
03.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed382 €
02.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed430 €
01.2023Võru VallavalitsusOperating costsRoad transport15 758 €
01.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed654 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid toetus kokku 57 354 €

ProjektMeedePerioodToetusVälja makstud
Luts Teenus OÜ buldooseri 3D juhtimisautomaatika ja abiseadmete ost ja paigaldamine
Lõpetatud · Riigi Tugiteenuste Keskus
(EK nr 1.3) VKEde kestliku majanduskasvu ja konkurentsivõime tõhustamine24.03.2025 – 01.12.202557 354 €95 590 €

Riigi Tugiteenuste Keskus, toetatud projektid

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: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

Luts Teenus OÜ: place 651 /6432

Similar size: EVERAN HOUSES OÜ, Meeg ehitus OÜ, KVA Ehitus OÜ, Finest Capital OÜ, RGG Grupp OÜ, Veberg Grupp OÜ, OÜ Kristiine KVH, FourWalls Ehitus OÜ, Anvekom OÜ, ADR CARRIERS OÜ

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

Tegevusload

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
EhitamineEEH01227614.04.2021
ProjekteerimineEEP00457714.04.2021

History and notices

13
DateTypeContent
01.09.2023EntryAmendment entry
02.02.2023EntryAmendment entry
07.04.2021EntryAmendment entry
08.02.2018EntryAmendment entry
18.01.2018EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
30.11.2007EntryAmendment entry
16.11.2005Jaatav kandeotsusAmendment entry
02.11.2005Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
12.09.2005Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
27.12.2004Kättetoimetatav määrusToimiku dokumentide kontroll
12.02.2003Jaatav kandeotsusÜmberkujundamiskanne uut registrikaarti avamata
16.12.2002Kättetoimetatav puuduste kõrvaldamise määrusÜmberkujundamiskanne uut registrikaarti avamata