ETENRU

osaühing Õppekeskus N.O.R.T.

RegisteredTartu County
Registry code
10323655
VAT number
EE100906460
Address
Tartu maakond, Kambja vald, Räni alevik, Riia mnt 215, 51014
Registered
11.12.1997 · 28 yrs
Activity
Other education n.e.c. 8559
Capital
55 000 €
Email
i•••@n•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.nort.ee
Business Register 08.10.2026
Sales revenue107 k €-7%2025 annual report
Profit17 001 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary867 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 654 €Tax Board 2026 Q2
Cash15 360 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months89 969 €-20%Tax Board, last 4 quarters
State taxes 12 months23 206 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 24 554 €
16 k35 k28 k34 k9 65033 k23 k25 k
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 08.10.2026 · 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▼ 20% 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

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Jüri Järviste3 companiesno tax debtPersonal ID ↗11.12.1997
Sirli Järviste3 companiesno tax debtPersonal ID ↗18.06.2009
Shareholders 2
Jüri Järviste90,91% 50 000 €01.09.2023
Väino Partanen9,09% 5 000 €01.09.2023
Beneficial owners 1
Jüri Järviste3 companiesno tax debtdirect holding19.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue32,0%
Labour taxes / revenue10,8%
Revenue per employee per month4 092 €
Gross salary (estimate)867 €
Net salary (estimate)806 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q224 554 €▼ 27%2 654 €7 851 €2
2026 Q123 024 €▼ 18%3 445 €3 096 €2
2025 Q432 741 €▼ 6%3 707 €8 704 €2
2025 Q39 650 €▼ 39%2 030 €3 555 €3
2025 Q233 749 €▼ 19%3 436 €8 730 €2
2025 Q128 246 €▼ 27%5 532 €9 426 €3
2024 Q434 673 €▲ 10%5 034 €9 588 €3
2024 Q315 716 €▼ 21%5 618 €6 417 €3
2024 Q241 795 €▼ 21%7 824 €13 229 €3
2024 Q138 764 €▼ 21%6 764 €11 694 €3
2023 Q431 458 €▼ 34%7 639 €10 657 €3
2023 Q319 918 €▲ 50%7 424 €8 378 €3
Show full history (18 quarters)
2023 Q253 008 €▲ 8%8 008 €13 725 €3
2023 Q148 928 €▲ 33%6 705 €11 681 €4
2022 Q447 425 €6 366 €12 475 €3
2022 Q313 281 €6 111 €5 982 €4
2022 Q248 936 €6 505 €12 268 €3
2022 Q136 713 €7 695 €11 609 €4

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 revenue107 k €▼ 7%116 k €▼ 16%139 k €▲ 1%137 k €▼ 7%148 k €
Profit17 001 €▲ into profit-7 168 €▲ 40%-12 020 €▲ 18%-14 575 €▼ into loss6 323 €
Profit margin15,8%-6,2%-8,7%-10,6%4,3%
Retained earnings-1 469 €▼ into loss5 699 €▼ 68%17 719 €▼ 45%32 295 €▲ 24%25 972 €
Cash15 360 €▲ 128%6 735 €▼ 63%18 101 €▲ 16%15 597 €▼ 62%40 643 €
Current assets24 267 €▲ 61%15 113 €▼ 29%21 430 €▼ 36%33 461 €▼ 28%46 481 €
Fixed assets428 €▼ 64%1 194 €▼ 51%2 444 €▼ 10%2 705 €▼ 42%4 672 €
Assets24 695 €▲ 51%16 307 €▼ 32%23 874 €▼ 34%36 166 €▼ 29%51 153 €
Current liabilities5 296 €▼ 62%13 909 €▼ 3%14 308 €▼ 2%14 579 €▼ 3%14 991 €
Total liabilities5 296 €▼ 62%13 909 €▼ 3%14 308 €▼ 2%14 579 €▼ 3%14 991 €
Equity19 399 €▲ 709%2 398 €▼ 75%9 566 €▼ 56%21 587 €▼ 40%36 162 €
Labour costs-26 148 €▲ 55%-58 415 €▲ 16%-69 521 €▼ 14%-60 899 €▼ 11%-54 851 €
Employees2▼ 33%30%30%30%3
Filed30.06.202626.06.202527.06.202427.06.202330.06.2022
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
Other education n.e.c. main activity8559107 276 €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 08.10.2026

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

327 tuh € makseid

Transactions with state institutions

202641 412 €
202581 613 €
202482 046 €
2023122 k €

Largest payers

Eesti Töötukassa276 285 €
SA Tartu Ülikooli Kliinikum44 975 €
Maa-amet1 080 €
Pärnu Maakohus805 €
SA Rakvere Teatrimaja708 €
All payments by month
MonthPayerTypeFieldAmount
09.2026Eesti TöötukassaOperating costsSocial protection of the unemployed3 646 €
06.2026Eesti TöötukassaOperating costsSocial protection of the unemployed6 870 €
05.2026Eesti TöötukassaOperating costsSocial protection of the unemployed2 539 €
04.2026Eesti TöötukassaOperating costsSocial protection of the unemployed1 215 €
03.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services20 000 €
03.2026Eesti TöötukassaOperating costsSocial protection of the unemployed3 950 €
02.2026Kambja VallavalitsusOperating costsMunicipal government143 €
01.2026Eesti TöötukassaOperating costsSocial protection of the unemployed2 714 €
01.2026Tartu VallavalitsusOperating costsBasic and general secondary education335 €
12.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services13 760 €
12.2025Eesti TöötukassaOperating costsSocial protection of the unemployed2 465 €
11.2025Eesti TöötukassaOperating costsSocial protection of the unemployed10 065 €
10.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services10 800 €
10.2025Eesti TöötukassaOperating costsSocial protection of the unemployed7 781 €
10.2025Pärnu MaakohusOperating costsKohus805 €
09.2025Eesti TöötukassaOperating costsSocial protection of the unemployed2 758 €
07.2025Eesti TöötukassaOperating costsSocial protection of the unemployed1 250 €
06.2025Eesti TöötukassaOperating costsSocial protection of the unemployed2 446 €
05.2025Eesti TöötukassaOperating costsSocial protection of the unemployed5 959 €
04.2025Eesti TöötukassaOperating costsSocial protection of the unemployed1 250 €
04.2025Riigi Laboriuuringute ja Riskihindamise KeskusOperating costsPõllumajandus238 €
03.2025Eesti TöötukassaOperating costsSocial protection of the unemployed9 248 €
02.2025Eesti TöötukassaOperating costsSocial protection of the unemployed7 832 €
01.2025Eesti TöötukassaOperating costsSocial protection of the unemployed4 954 €
12.2024Eesti TöötukassaOperating costsSocial protection of the unemployed3 322 €
11.2024Eesti TöötukassaOperating costsSocial protection of the unemployed10 727 €
11.2024Harju MaakohusOperating costsKohus564 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed3 160 €
09.2024Eesti TöötukassaOperating costsSocial protection of the unemployed8 818 €
08.2024Eesti TöötukassaOperating costsSocial protection of the unemployed2 855 €
07.2024Eesti TöötukassaOperating costsSocial protection of the unemployed5 005 €
06.2024Eesti TöötukassaOperating costsSocial protection of the unemployed5 874 €
05.2024Eesti TöötukassaOperating costsSocial protection of the unemployed9 414 €
05.2024SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services415 €
04.2024Eesti TöötukassaOperating costsSocial protection of the unemployed9 390 €
03.2024Eesti TöötukassaOperating costsSocial protection of the unemployed13 949 €
02.2024Eesti TöötukassaOperating costsSocial protection of the unemployed5 732 €
02.2024Tartu Lasteaed KlaabumaaOperating costsPre-school education415 €
02.2024Eesti Lastekirjanduse KeskusOperating costsKirjandus238 €
01.2024Eesti TöötukassaOperating costsSocial protection of the unemployed2 172 €
12.2023Eesti TöötukassaOperating costsSocial protection of the unemployed13 488 €
11.2023Eesti TöötukassaOperating costsSocial protection of the unemployed9 320 €
10.2023Eesti TöötukassaOperating costsSocial protection of the unemployed6 625 €
09.2023Eesti TöötukassaOperating costsSocial protection of the unemployed7 440 €
08.2023Eesti TöötukassaOperating costsSocial protection of the unemployed144 €
08.2023Tartu Rakenduslik KolledžOperating costsVocational education102 €
07.2023Eesti TöötukassaOperating costsSocial protection of the unemployed3 864 €
06.2023Eesti TöötukassaOperating costsSocial protection of the unemployed13 056 €
05.2023Eesti TöötukassaOperating costsSocial protection of the unemployed15 258 €
05.2023Antsla VallavalitsusOperating costsYouth work and youth centres276 €
04.2023Eesti TöötukassaOperating costsSocial protection of the unemployed15 632 €
04.2023SA Rakvere TeatrimajaOperating costsTheatres708 €
03.2023Eesti TöötukassaOperating costsSocial protection of the unemployed11 118 €
03.2023Maa-ametOperating costsPõllumajandus1 080 €
03.2023Luunja Varahalduse SAOperating costsOther economic affairs (incl. administration)264 €
02.2023Eesti TöötukassaOperating costsSocial protection of the unemployed8 388 €
02.2023Ilmatsalu Lasteaed LepatriinuOperating costsPre-school education348 €
01.2023Eesti TöötukassaOperating costsSocial protection of the unemployed14 592 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

4

Top 20 in activity: Other education n.e.c.

20

Domains

1 records

Domains

DomainSource
nort.eeBusiness Register

History and notices

12
DateTypeContent
01.09.2023EntryAmendment entry
16.04.2018Määruse avalik kättetoimetamine AT-sAmendment entry
14.03.2018Negative entry order: deficiencies not remediedAmendment entry
14.02.2018Order to remedy deficienciesAmendment entry
18.01.2018EntryAmendment entry
22.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
29.03.2012EntryAmendment entry
18.06.2009EntryAmendment entry
12.06.2009Order to remedy deficienciesAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
09.03.2004TrahvimäärusToimiku dokumentide kontroll