ETENRU
RegisteredSaare County
Registry code
10314113
VAT number
not VAT registered
Address
Saare maakond, Saaremaa vald, Kuressaare linn, Tallinna tn 29, 93811
Registered
04.11.1997 · 28 yrs
Activity
Dental practice activities 86231
Additional activities
General medical practice activities, Specialist medical practice activities
Capital
6 390 €
Email
i•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.luukas.ee
Business Register 05.10.2026
Sales revenue238 k €-4%2025 annual report
Profit6 840 €2025 annual report
Employees8Tax Board 2026 Q2
Average gross salary1 890 €estimate, Tax Board 2026 Q2
Labour taxes per quarter23 134 €Tax Board 2026 Q2
Cash72 289 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months83 344 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
AA
Very good, low risk
87 / 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)
  • Not VAT registered
Stability
RatingAA → AAA → AA
In tax debt0 days since 26.09.2026
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
Gennadi Karakjan1 companyno tax debtPersonal ID ↗18.07.2001
Kaalep Koppel3 companiesno tax debtPersonal ID ↗04.11.1997
Shareholders 2
Kaalep Koppel60,0% 3 834 €02.09.2023
Gennadi Karakjan40,0% 2 556 €02.09.2023
Beneficial owners 2
gennadi Karakjan1 companyno tax debtmember of the senior management body, i.e. management or supervisory board member22.10.2018
kaalep koppel3 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member22.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—23 134 €23 523 €8
2026 Q1—19 184 €18 505 €8
2025 Q4—22 061 €21 216 €8
2025 Q3—21 067 €20 100 €8
2025 Q2—21 850 €22 278 €8
2025 Q1—22 685 €21 838 €8
2024 Q4—19 705 €18 924 €9
2024 Q3—22 485 €21 468 €9
2024 Q2—21 676 €21 887 €10
2024 Q1—21 239 €20 289 €9
2023 Q4—18 997 €18 327 €9
2023 Q3—19 570 €18 675 €10
Show full history (18 quarters)
2023 Q2—18 593 €18 821 €9
2023 Q1—16 937 €16 316 €9
2022 Q4—14 925 €14 391 €9
2022 Q3—18 668 €17 665 €9
2022 Q2—16 527 €16 622 €10
2022 Q1—17 270 €16 524 €9

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 revenue238 k €▼ 4%248 k €▲ 5%235 k €▲ 20%196 k €▲ 11%176 k €
Profit6 840 €▼ 53%14 669 €▼ 33%22 034 €▲ 61%13 687 €▲ 142%5 645 €
Profit margin2,9%5,9%9,4%7,0%3,2%
Retained earnings81 261 €▲ 14%71 592 €▲ 29%55 558 €▲ 18%47 171 €▲ 1%46 527 €
Cash72 289 €▲ 14%63 299 €▲ 14%55 384 €▲ 24%44 822 €▼ 11%50 173 €
Current assets75 820 €▲ 8%70 425 €▲ 18%59 558 €▲ 16%51 397 €▼ 11%57 571 €
Fixed assets51 494 €▼ 8%56 151 €▼ 12%63 479 €▲ 38%45 844 €▲ 38%33 236 €
Assets127 k €▲ 1%127 k €▲ 3%123 k €▲ 27%97 241 €▲ 7%90 807 €
Current liabilities23 276 €▼ 5%24 378 €▼ 17%29 508 €▲ 44%20 446 €▼ 10%22 698 €
Total liabilities23 276 €▼ 5%24 378 €▼ 17%29 508 €▲ 44%20 446 €▼ 10%22 698 €
Equity104 k €▲ 2%102 k €▲ 9%93 529 €▲ 22%76 795 €▲ 13%68 109 €
Labour costs-205 k €▲ 3%-210 k €▼ 10%-191 k €▼ 18%-162 k €▼ 7%-151 k €
Employees50%5▼ 17%60%60%6
Filed15.06.202611.04.202513.06.202429.06.202322.06.2022
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
Dental practice activities main activity86231184 762 €77%
General medical practice activities8621146 477 €19%
Specialist medical practice activities862217 241 €3%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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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

715 tuh € makseid

Transactions with state institutions

2026127 k €
2025190 k €
2024202 k €
2023196 k €

Largest payers

Tervisekassa710 601 €
Eesti Töötukassa4 586 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration11 703 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration17 327 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration17 112 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration16 387 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration17 839 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration20 952 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration13 158 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration12 849 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration18 485 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration20 538 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration20 135 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration22 361 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration14 602 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 920 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration12 712 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration13 473 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration16 855 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration13 318 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration13 590 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration15 624 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration18 704 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration18 296 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration18 664 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration18 080 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration15 634 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration13 267 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration14 923 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration20 906 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration14 571 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration16 784 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration15 342 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration16 796 €
12.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration17 255 €
11.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration22 090 €
10.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration17 410 €
09.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration13 291 €
09.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed527 €
08.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration13 663 €
08.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed595 €
07.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration10 472 €
07.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed312 €
06.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration14 432 €
06.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed630 €
05.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration20 243 €
05.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed471 €
04.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration15 270 €
04.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed448 €
03.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration16 711 €
03.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed518 €
02.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration13 966 €
02.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed518 €
01.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration16 890 €
01.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed568 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Dental practice activities

20

Licences, pledges, domains

No data

History and notices

8
DateTypeContent
02.09.2023EntryAmendment entry
18.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
04.12.2017EntryAmendment entry
24.11.2011EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
30.04.2004Jaatav kandeotsusAmendment entry
24.11.2003Jaatav kandeotsusAmendment entry