ETENRU
RegisteredViljandi County
Registry code
10432953
VAT number
EE100667013
Address
Viljandi maakond, Viljandi linn, Riia mnt 52c, 71009
Registered
24.04.1998 · 28 yrs
Activity
Holiday and other short-stay accommodation 55202
Additional activities
Rental and operating of own or leased real estate, Event catering activities, Organisation of conventions and trade shows
Capital
102 258 €
Email
j•••@j•••.eeLog in to see
Website
www.jpk.ee
Business Register 05.10.2026
Sales revenue275 k €-19%2025 annual report
Profit8 249 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary509 €estimate, Tax Board 2026 Q2
Labour taxes per quarter4 676 €Tax Board 2026 Q2
Cash23 116 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months293 k €-34%Tax Board, last 4 quarters
State taxes 12 months67 681 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 33 264 €
244 k142 k18 k40 k203 k33 k24 k33 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
81 / 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)
  • VAT registered
Stability
RatingAA → A → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 34% vs a year earlier
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
Krista Liseiski2 companiesno tax debtPersonal ID ↗19.07.2004
Taavi Liseiski3 companiesno tax debtPersonal ID ↗03.03.2009
Shareholders 1
Taavi Liseiski100,0% 102 258 €01.09.2023
Beneficial owners 1
Taavi Liseiski3 companiesno tax debtdirect holding10.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue13,1%
Labour taxes / revenue14,1%
Revenue per employee per month1 848 €
Gross salary (estimate)509 €
Net salary (estimate)491 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q233 264 €▼ 18%4 676 €4 359 €6
2026 Q124 410 €▲ 39%5 199 €6 145 €3
2025 Q432 699 €▼ 77%8 213 €14 965 €3
2025 Q3202 806 €▼ 17%7 591 €42 212 €3
2025 Q240 339 €▼ 25%5 218 €10 163 €4
2025 Q117 546 €▼ 40%5 067 €15 152 €2
2024 Q4141 811 €▲ 197%12 236 €55 483 €2
2024 Q3244 063 €▼ 4%14 809 €44 699 €4
2024 Q254 078 €▲ 44%7 999 €10 309 €10
2024 Q129 338 €▼ 32%6 514 €13 670 €3
2023 Q447 825 €▼ 15%10 784 €17 182 €3
2023 Q3253 051 €▼ 3%12 333 €41 355 €4
Show full history (18 quarters)
2023 Q237 521 €▼ 32%6 006 €11 423 €9
2023 Q142 851 €▼ 9%5 375 €6 067 €3
2022 Q456 548 €8 412 €11 353 €3
2022 Q3260 404 €10 211 €39 467 €4
2022 Q254 845 €3 204 €3 861 €8
2022 Q146 850 €2 916 €5 815 €1

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 revenue275 k €▼ 19%337 k €▼ 13%386 k €▼ 2%393 k €▲ 28%307 k €
Profit8 249 €▼ 67%24 967 €▲ 15%21 638 €▼ 73%78 917 €▼ 4%82 032 €
Profit margin3,0%7,4%5,6%20,1%26,7%
Retained earnings111 k €▼ 29%156 k €▼ 43%272 k €▼ 2%279 k €▲ 29%217 k €
Cash23 116 €▼ 69%73 782 €▲ 80%40 943 €▼ 44%73 593 €▲ 113%34 479 €
Current assets37 164 €▼ 54%81 432 €▲ 59%51 172 €▼ 39%83 437 €▲ 77%47 217 €
Fixed assets261 k €▼ 7%282 k €▼ 34%429 k €▼ 6%459 k €▼ 13%528 k €
Assets298 k €▼ 18%363 k €▼ 24%481 k €▼ 11%542 k €▼ 6%575 k €
Current liabilities28 252 €▲ 5%27 028 €▼ 7%29 111 €▲ 8%27 017 €▼ 31%39 225 €
Long-term liabilities4 541 €▼ 50%9 070 €▼ 25%12 132 €0%12 132 €▼ 87%91 830 €
Total liabilities32 793 €▼ 9%36 098 €▼ 12%41 243 €▲ 5%39 149 €▼ 70%131 k €
Equity265 k €▼ 19%327 k €▼ 26%439 k €▼ 13%503 k €▲ 13%444 k €
Labour costs-77 932 €▲ 27%-106 k €▼ 6%-101 k €▼ 32%-76 133 €▼ 72%-44 375 €
Employees4▼ 33%6▲ 20%50%50%5
Filed25.06.202609.04.202501.07.202430.06.202327.06.2022
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
Holiday and other short-stay accommodation main activity55202129 205 €47%
Event catering activities56211107 158 €39%
Organisation of conventions and trade shows8230134 767 €13%
Rental and operating of own or leased real estate682013 467 €1%

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

227 tuh € makseid

Transactions with state institutions

202645 706 €
202558 864 €
202485 733 €
202336 552 €

Largest payers

Terviseamet38 214 €
Riigi Info- ja Kommunikatsioonitehnoloogia Keskus24 098 €
Riigi Infosüsteemide Amet19 753 €
OÜ Rail Baltic Estonia19 192 €
Saue Vallavalitsus19 044 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Riigi Info- ja Kommunikatsioonitehnoloogia KeskusLabour costsOther general services12 339 €
08.2026Riigi Info- ja Kommunikatsioonitehnoloogia KeskusOperating costsOther general services11 759 €
07.2026Saue VallavalitsusOperating costsMunicipal government19 044 €
01.2026Viimsi GümnaasiumOperating costsBasic and general secondary education2 563 €
09.2025Riigi Infosüsteemide AmetOperating costsCommunications11 006 €
09.2025TerviseametOperating costsOther health care, incl. administration10 075 €
09.2025Riigi Infosüsteemide AmetLabour costsCommunications8 747 €
09.2025TerviseametLabour costsOther health care, incl. administration7 088 €
09.2025Tallinna Lilleküla Gümnaasium Operating costsBasic and general secondary education4 531 €
09.2025Tallinna Lilleküla Gümnaasium Labour costsBasic and general secondary education3 018 €
08.2025Riigi Laboriuuringute ja Riskihindamise KeskusLabour costsPõllumajandus10 812 €
08.2025Riigi Laboriuuringute ja Riskihindamise KeskusOperating costsPõllumajandus3 588 €
09.2024TerviseametLabour costsOther health care, incl. administration10 886 €
09.2024TerviseametOperating costsOther health care, incl. administration10 165 €
09.2024Elva VallavalitsusOperating costsPre-school education8 130 €
08.2024MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUMLabour costsGeneral economic and trade policy18 585 €
06.2024OÜ Rail Baltic EstoniaLabour costsRail transport19 192 €
06.2024PäästeametLabour costsRescue services6 471 €
06.2024PäästeametOperating costsRescue services5 634 €
06.2024Kuusalu VallavalitsusOperating costsBasic and general secondary education1 451 €
05.2024PäästeametOperating costsRescue services4 134 €
04.2024Kuusalu VallavalitsusOperating costsBasic and general secondary education1 084 €
12.2023Tartu Noorsootöö KeskusOperating costsYouth work and youth centres3 258 €
12.2023SA Viljandi HaiglaOperating costsGeneral hospital services2 035 €
11.2023RavimiametLabour costsOther health care, incl. administration3 077 €
11.2023SA Viljandi HaiglaOperating costsGeneral hospital services742 €
11.2023RavimiametOperating costsOther health care, incl. administration633 €
10.2023Tartu Noorsootöö KeskusOperating costsYouth work and youth centres1 063 €
09.2023Hariduse Tugiteenuste KeskusOperating costsMuud hariduse abiteenused1 921 €
09.2023Hariduse Tugiteenuste KeskusLabour costsMuud hariduse abiteenused1 838 €
08.2023Tallinna Ettevõtlusinkubaatorid SAOperating costsGeneral economic and trade policy7 131 €
08.2023RavimiametOperating costsOther health care, incl. administration1 281 €
07.2023HARIDUS- JA TEADUSMINISTEERIUMOperating costsOther education, incl. administration2 961 €
07.2023Eesti Keele InstituutOperating costsOther education, incl. administration2 275 €
07.2023Eesti Keele InstituutLabour costsOther education, incl. administration351 €
06.2023SA Ugala TeaterOperating costsTheatres916 €
05.2023SA Ugala TeaterOperating costsTheatres392 €
03.2023Tartu Tervishoiu KõrgkoolLabour costsTertiary education1 450 €
03.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education992 €
02.2023SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses2 024 €
02.2023SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses1 221 €
01.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education991 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

3

Top 20 in activity: Holiday and other short-stay accommodation

20

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

Licences, domains

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO01250222.06.2010

Domains

DomainSource
jpk.eeBusiness Register

History and notices

25
DateTypeContent
01.09.2023EntryAmendment entry
15.09.2022EntryAmendment entry
26.06.2019EntryEralduva isiku jagunemiskanne (teine, konstitutiivne kanne jagunemisel)
10.06.2019EntryAmendment entry
17.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
07.04.2016EntryKommertspandi kustutamiskanne
24.04.2014Kandemäärus ex officioAmendment entry
22.11.2011Registripiirkonna muutmineKommertspandi muutmiskanne ÄS §33 lg 7.1 alusel
22.11.2011EntryAmendment entry
14.11.2011Negative entry order: deficiencies not remediedAmendment entry
03.03.2009EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
15.04.2005Jaatav kandeotsusAmendment entry
21.07.2004Jaatav kandeotsusSenises registriosakonnas kommertspandi registrikaardi sulgemise märkus
21.07.2004Jaatav kandeotsusSenises registriosakonnas registrikaardi sulgemise märkus
19.07.2004ÄS §33 lg 7.1 täitmineKommertspandi avamiskanne
19.07.2004Jaatav kandeotsusUue asukoha järgses registriosakonnas registrikaardi avamise kanne
06.07.2004Jaatav kandeotsusKommertspandi märkus
02.07.2004Jaatav kandeotsusMärkus
14.05.2004Jaatav kandeotsusAmendment entry
12.03.2004Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
25.02.2004Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
20.05.2003Jaatav kandeotsusKommertspandi avamiskanne
08.11.2002Jaatav kandeotsusMitteavaldatav muutmiskanne