osaühing Pak L&P
- Registry code
- 10323939
- VAT number
- EE100024290
- Address
- Tartu maakond, Tartu linn, Tartu linn, Ringtee tn 25, 50105
- Registered
- 15.12.1997 · 28 yrs
- Activity
- Restoranide ja kohvikute tegevus 56111
- Additional activities
- Manufacture of prepared meals and dishes
- Capital
- 13 500 €
- i•••@d•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.dunord.ee
Business Register 05.10.2026
Negatiivne omakapital, madal likviidsus ja raha alla kuu kulude
Sales revenue379 k €-17%2025 annual report
Profit-27 566 €2025 annual report
Employees9Tax Board 2026 Q2
Average gross salary1 192 €estimate, Tax Board 2026 Q2
Labour taxes per quarter16 409 €Tax Board 2026 Q2
Cash1 620 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months349 k €-22%Tax Board, last 4 quarters
State taxes 12 months101 k €Tax Board, last 4 quarters
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
Follow companyNotification when something changesRatingBB → C → B
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 22% vs a year earlier
Board and owners
3 persons
| Board 3 | ||
|---|---|---|
| Lille Alamaa1 companyno tax debt | Personal ID ↗ | 17.05.2026 |
| Rein Muuga1 companyno tax debt | Personal ID ↗ | 15.12.1997 |
| Viktor Lihhodei1 companyno tax debt | Personal ID ↗ | 09.02.2000 |
| Shareholders 2 | ||
| Rein Muuga | 66,67% 9 000 € | 23.09.2026 |
| Viktor Lihhodei | 33,33% 4 500 € | 23.09.2026 |
| Beneficial owners 2 | ||
| Rein Muuga1 companyno tax debtdirect holding | 12.09.2018 | |
| Viktor Lihhodei1 companyno tax debtdirect holding | 12.09.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue27,3%
Labour taxes / revenue17,4%
Revenue per employee per month3 502 €
Gross salary (estimate)1 192 €
Net salary (estimate)1 050 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 94 543 € | ▼ 17% | 16 409 € | 25 792 € | 9 |
| 2026 Q1 | 79 705 € | ▼ 18% | 15 617 € | 22 336 € | 10 |
| 2025 Q4 | 86 017 € | ▼ 26% | 17 609 € | 26 190 € | 10 |
| 2025 Q3 | 88 398 € | ▼ 26% | 18 453 € | 27 079 € | 11 |
| 2025 Q2 | 113 822 € | ▼ 6% | 17 790 € | 28 488 € | 11 |
| 2025 Q1 | 97 078 € | ▼ 7% | 20 011 € | 27 413 € | 11 |
| 2024 Q4 | 115 690 € | ▼ 12% | 19 105 € | 29 190 € | 14 |
| 2024 Q3 | 119 671 € | ▼ 7% | 19 414 € | 30 999 € | 15 |
| 2024 Q2 | 121 529 € | ▼ 17% | 16 958 € | 29 318 € | 14 |
| 2024 Q1 | 104 918 € | ▼ 16% | 18 286 € | 24 623 € | 16 |
| 2023 Q4 | 131 249 € | ▼ 5% | 20 339 € | 30 635 € | 18 |
| 2023 Q3 | 129 141 € | ▼ 10% | 19 295 € | 30 036 € | 19 |
Show full history (18 quarters)
| 2023 Q2 | 146 224 € | ▼ 1% | 19 373 € | 32 743 € | 19 |
| 2023 Q1 | 124 316 € | ▲ 20% | 21 971 € | 31 035 € | 19 |
| 2022 Q4 | 138 602 € | 19 176 € | 30 936 € | 21 | |
| 2022 Q3 | 143 135 € | 22 725 € | 35 123 € | 20 | |
| 2022 Q2 | 147 757 € | 20 834 € | 32 946 € | 22 | |
| 2022 Q1 | 103 595 € | 20 601 € | 26 694 € | 20 |
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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 379 k € | ▼ 17% | 457 k € | ▼ 10% | 507 k € | ▼ 4% | 525 k € | ▲ 25% | 421 k € |
| Profit | -27 566 € | ▼ 426% | -5 245 € | ▲ 66% | -15 652 € | ▲ 60% | -38 852 € | ▼ 51% | -25 734 € |
| Profit margin | -7,3% | -1,1% | -3,1% | -7,4% | -6,1% | ||||
| Retained earnings | -5 459 € | ▼ 26× | -214 € | ▼ into loss | 15 437 € | ▼ 72% | 54 288 € | ▼ 32% | 80 023 € |
| Cash | 1 620 € | ▼ 65% | 4 593 € | ▼ 58% | 10 941 € | ▼ 36% | 16 994 € | ▼ 58% | 40 484 € |
| Current assets | 27 307 € | ▼ 18% | 33 264 € | ▼ 1% | 33 445 € | ▼ 13% | 38 355 € | ▼ 34% | 58 202 € |
| Fixed assets | 29 264 € | ▼ 8% | 31 842 € | ▲ 35% | 23 587 € | ▼ 48% | 45 427 € | ▼ 30% | 64 629 € |
| Assets | 56 571 € | ▼ 13% | 65 106 € | ▲ 14% | 57 032 € | ▼ 32% | 83 782 € | ▼ 32% | 123 k € |
| Current liabilities | 74 833 € | ▲ 34% | 55 802 € | ▲ 31% | 42 484 € | ▼ 21% | 53 583 € | 0% | 53 779 € |
| Total liabilities | 74 833 € | ▲ 34% | 55 802 € | ▲ 31% | 42 484 € | ▼ 21% | 53 583 € | 0% | 53 779 € |
| Equity | -18 262 € | ▼ into loss | 9 304 € | ▼ 36% | 14 548 € | ▼ 52% | 30 199 € | ▼ 56% | 69 052 € |
| Labour costs | -193 k € | ▲ 13% | -221 k € | ▲ 7% | -239 k € | ▲ 4% | -248 k € | ▼ 9% | -229 k € |
| Employees | 9 | ▼ 10% | 10 | ▼ 29% | 14 | ▼ 7% | 15 | ▼ 12% | 17 |
| Filed | 29.06.2026 | 27.06.2025 | 26.06.2024 | 28.06.2023 | 21.06.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Restoranide ja kohvikute tegevus main activity | 56111 | 320 870 € | 85% |
| Manufacture of prepared meals and dishes | 10851 | 57 961 € | 15% |
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 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
18 744 € makseid
Transactions with state institutions
20264 628 €
20254 056 €
20246 124 €
20233 935 €
Largest payers
| Tervisekassa | 5 652 € |
| Eesti Töötukassa | 5 316 € |
| Tartu Ülikool | 3 107 € |
| Tartu Noorsootöö Keskus | 1 708 € |
| Tallinna Saksa Gümnaasium | 701 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tervisekassa | Labour costs | Other health care, incl. administration | 333 € |
| 06.2026 | Tervisekassa | Labour costs | Other health care, incl. administration | 114 € |
| 04.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 03.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 03.2026 | Tartu Vallavalitsus | Operating costs | Youth work and youth centres | 252 € |
| 02.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 02.2026 | Tervisekassa | Labour costs | Other health care, incl. administration | 234 € |
| 01.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 01.2026 | Tervisekassa | Labour costs | Other health care, incl. administration | 152 € |
| 12.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 12.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 225 € |
| 11.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 886 € |
| 10.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 115 € |
| 09.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 135 € |
| 08.2025 | Tartu Noorsootöö Keskus | Operating costs | Youth work and youth centres | 477 € |
| 06.2025 | Tartu Linnavalitsus | Operating costs | Basic and general secondary education | 291 € |
| 06.2025 | Tartu Ülikool | Labour costs | Tertiary education | 136 € |
| 05.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 261 € |
| 05.2025 | Eesti Maaülikool | Labour costs | Tertiary education | 186 € |
| 04.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 99 € |
| 04.2025 | Tervisekassa | Operating costs | Other health care, incl. administration | 33 € |
| 03.2025 | Tervisekassa | Labour costs | Other health care, incl. administration | 202 € |
| 02.2025 | Ravimiamet | Labour costs | Other health care, incl. administration | 123 € |
| 12.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 140 € |
| 11.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 288 € |
| 11.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 199 € |
| 10.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 127 € |
| 10.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 120 € |
| 09.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 221 € |
| 09.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 99 € |
| 08.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 209 € |
| 07.2024 | Tartu Ülikool | Operating costs | Tertiary education | 890 € |
| 07.2024 | Tartu Noorsootöö Keskus | Operating costs | Youth work and youth centres | 544 € |
| 07.2024 | Tartu Ülikool | Labour costs | Tertiary education | 290 € |
| 06.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 277 € |
| 06.2024 | Tartu Ülikool | Operating costs | Tertiary education | 111 € |
| 06.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 14 € |
| 05.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 631 € |
| 05.2024 | Kaitseliit | Operating costs | Other national defence | 320 € |
| 05.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 103 € |
| 05.2024 | Kaitseliit | Other operating expenses | Other national defence | 70 € |
| 04.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 702 € |
| 04.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 46 € |
| 02.2024 | Tartu Oskar Lutsu nimeline Linnaraamatukogu | Labour costs | Libraries | 408 € |
| 02.2024 | Tervisekassa | Labour costs | Other health care, incl. administration | 215 € |
| 02.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 98 € |
| 12.2023 | Tartu Ülikool | Operating costs | Tertiary education | 414 € |
| 11.2023 | Tallinna Saksa Gümnaasium | Operating costs | Basic and general secondary education | 701 € |
| 10.2023 | Tervisekassa | Operating costs | Other health care, incl. administration | 110 € |
| 10.2023 | Tervisekassa | Labour costs | Other health care, incl. administration | 21 € |
| 09.2023 | Ravimiamet | Operating costs | Other health care, incl. administration | 104 € |
| 09.2023 | Ravimiamet | Labour costs | Other health care, incl. administration | 52 € |
| 07.2023 | Tartu Noorsootöö Keskus | Operating costs | Youth work and youth centres | 686 € |
| 07.2023 | Tartu Ülikool | Operating costs | Tertiary education | 392 € |
| 06.2023 | Eesti Lennuakadeemia | Labour costs | Tertiary education | 171 € |
| 06.2023 | Tartu Ülikool | Operating costs | Tertiary education | 124 € |
| 05.2023 | Tartu Ülikool | Operating costs | Tertiary education | 483 € |
| 02.2023 | Ravimiamet | Labour costs | Other health care, incl. administration | 172 € |
| 02.2023 | Tervisekassa | Labour costs | Other health care, incl. administration | 127 € |
| 01.2023 | Tartu Ülikool | Operating costs | Tertiary education | 266 € |
| 01.2023 | Pärnu Spordikool | Operating costs | Sport | 112 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
0
No linked companies found
Top 20 in activity: Restoranide ja kohvikute tegevus
20
| # | Company | Revenue |
|---|---|---|
| 1 | Baltic Restaurants Estonia AS | 38,6 m € |
| 2 | OÜ McKenzie Invest | 12,0 m € |
| 3 | Restoran Armudu OÜ | 10,6 m € |
| 4 | MySushi OÜ | 10,2 m € |
| 5 | Vapi People OÜ | 9,9 m € |
| 6 | Osaühing Esperan | 8,3 m € |
| 7 | osaühing Starmaker | 7,5 m € |
| 8 | DA VINCI RESTORANID OÜ | 6,6 m € |
| 9 | OKO restoranid OÜ | 6,5 m € |
| 10 | Pelm Grupp OÜ | 5,7 m € |
| 11 | LIDO Eesti OÜ | 5,2 m € |
| 12 | MyPack OÜ | 4,3 m € |
| 13 | Falcon Japan OÜ | 3,9 m € |
| 14 | Pagaripoisid OÜ | 3,5 m € |
| 15 | F-hoone OÜ | 3,5 m € |
| 16 | Osaühing Kingexport | 3,5 m € |
| 17 | Umbroht OÜ | 3,4 m € |
| 18 | Vihula Manor Hospitality Osaühing | 3,2 m € |
| 19 | OÜ Plus Kohvikud | 3,2 m € |
| 20 | Fredo Restoranid OÜ | 3,0 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
5 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Toitlustamine | KTO009562 | 16.01.2009 |
| Jaekaubandus | KJK008976 | 16.03.2005 |
| Toitlustamine | KTO002168 | 16.03.2005 |
Commercial pledges
| Number | Pandipidaja | Amount | Since |
|---|---|---|---|
| 1 | Aktsiaselts Hansapank | 8 500 000 € | 20.07.2000 |
Domains
| Domain | Source |
|---|---|
| dunord.ee | Business Register |
History and notices
14
| Date | Type | Content |
|---|---|---|
| 23.09.2026 | Entry | Amendment entry |
| 17.05.2026 | Entry | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 22.12.2017 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 05.05.2017 | Entry | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 14.09.2005 | Jaatav kandeotsus | Amendment entry |
| 04.07.2005 | Jaatav kandeotsus | Amendment entry |
| 27.06.2005 | Jaatav kandeotsus | Kommertspandi muutmiskanne |
| 21.06.2005 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 15.07.2002 | Jaatav kandeotsus | Kommertspandi muutmiskanne |
| 24.04.2002 | Jaatav kandeotsus | Mitteavaldatav muutmiskanne |