ETENRU

Osaühing Advokaadibüroo Namm

RegisteredLääne-Viru County
Registry code
10662245
VAT number
EE100763221
Address
Lääne-Viru maakond, Rakvere linn, Laada tn 27, 44310
Registered
11.07.2000 · 26 yrs
Activity
Legal activities 69101
Capital
2 556 €
Email
i•••@n•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 08.10.2026
Sales revenue1,0 m €+8%2025 annual report
Profit185 k €2025 annual report
Employees12Tax Board 2026 Q2
Average gross salary3 187 €estimate, Tax Board 2026 Q2
Labour taxes per quarter58 519 €Tax Board 2026 Q2
Cash321 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months891 k €-19%Tax Board, last 4 quarters
State taxes 12 months444 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 267 tuh €
191 k262 k285 k358 k189 k166 k268 k267 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
73 / 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 → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 19% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Küllike Namm5 companiesno tax debtPersonal ID ↗11.07.2000
Shareholders 6
Kristiina Lee62,95% 1 609 €13.02.2026
Nele Tammemäe10,02% 256 €02.09.2023
Rait Sarjas10,02% 256 €02.09.2023
Kristjan Tuul7,0% 179 €13.02.2026
Kristiina Urb-Semjonov5,01% 128 €13.02.2026
Sander Potisepp5,01% 128 €13.02.2026
Beneficial owners 6
Kristiina Lee2 companiesno tax debtdirect holding11.11.2025
Kristiina Urb-Semjonovdirect holding10.02.2026
Kristjan Tuul1 companyno tax debtdirect holding10.02.2026
Nele Tammemäedirect holding18.04.2023
Rait Sarjas4 companiesno tax debtdirect holding29.10.2018
Sander Potiseppdirect holding10.02.2026

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue40,6%
Labour taxes / revenue21,9%
Revenue per employee per month7 419 €
Gross salary (estimate)3 187 €
Net salary (estimate)2 551 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2267 090 €▼ 25%58 519 €108 355 €12
2026 Q1268 396 €▼ 6%73 049 €124 850 €12
2025 Q4166 000 €▼ 37%61 517 €90 003 €11
2025 Q3189 291 €▼ 1%67 597 €121 211 €12
2025 Q2358 065 €▲ 54%68 587 €140 595 €12
2025 Q1285 444 €▲ 6%79 449 €144 334 €12
2024 Q4261 500 €▲ 43%65 005 €120 276 €13
2024 Q3190 797 €▲ 16%65 425 €106 790 €13
2024 Q2231 962 €▲ 10%63 759 €105 072 €13
2024 Q1270 474 €▲ 25%70 178 €112 106 €12
2023 Q4182 669 €▼ 19%60 426 €92 976 €12
2023 Q3164 718 €▲ 2%52 797 €72 811 €12
Show full history (18 quarters)
2023 Q2210 922 €▼ 11%58 705 €107 514 €12
2023 Q1216 540 €▼ 3%66 257 €98 510 €12
2022 Q4225 459 €49 236 €85 981 €12
2022 Q3162 019 €51 551 €83 813 €12
2022 Q2237 322 €52 894 €97 804 €12
2022 Q1223 227 €65 062 €98 965 €11

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 revenue1,0 m €▲ 8%955 k €▲ 17%816 k €0%814 k €▼ 2%829 k €
Profit185 k €▲ 1%184 k €▲ 100%92 098 €▼ 36%143 k €▲ 76%81 297 €
Profit margin18,0%19,3%11,3%17,6%9,8%
Retained earnings5 482 €▲ 82%3 016 €▲ 3%2 919 €▼ 35%4 489 €▼ 91%48 191 €
Cash321 k €▲ 58%204 k €▲ 6%193 k €▲ 48%131 k €▼ 33%196 k €
Current assets576 k €▲ 11%520 k €▲ 12%463 k €▲ 12%412 k €▼ 40%688 k €
Fixed assets526 k €▼ 1%532 k €▲ 8%493 k €▼ 2%503 k €▲ 124%225 k €
Assets1,1 m €▲ 5%1,1 m €▲ 10%956 k €▲ 4%915 k €0%913 k €
Current liabilities909 k €▲ 5%862 k €0%858 k €▲ 12%764 k €▼ 2%780 k €
Total liabilities909 k €▲ 5%862 k €0%858 k €▲ 12%764 k €▼ 2%780 k €
Equity194 k €▲ 2%190 k €▲ 94%97 829 €▼ 35%151 k €▲ 14%132 k €
Labour costs-609 k €▼ 1%-605 k €▼ 12%-540 k €▼ 9%-493 k €▲ 2%-501 k €
Employees120%120%12▲ 9%110%11
Filed29.06.202630.06.202523.06.202430.06.202330.06.2022
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
Legal activities main activity691011 029 933 €100%

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 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

133 tuh € makseid

Transactions with state institutions

202627 285 €
202527 805 €
202439 752 €
202338 074 €

Largest payers

Narva-Jõesuu Linnavalitsus68 046 €
Rakvere Linnavalitsus29 484 €
SA Narva-Jõesuu Hooldekodu12 576 €
Kadrina Vallavalitsus9 466 €
Järvamaa Haigla AS5 518 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government4 889 €
07.2026Vinni VallavalitsusOperating costsMunicipal government1 281 €
06.2026OÜ Kadrina KommunaalOperating costsOther housing and communal services1 240 €
06.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government825 €
05.2026Vinni VallavalitsusOperating costsMunicipal government3 245 €
05.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government3 004 €
05.2026Narva-Jõesuu LinnavalitsusOther operating expensesMunicipal government20 €
04.2026Rakvere LinnavalitsusOperating costsMunicipal government2 034 €
04.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 001 €
03.2026Järvamaa Haigla ASOperating costsGeneral hospital services5 518 €
03.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government2 062 €
02.2026Rakvere LinnavalitsusOperating costsMunicipal government1 339 €
02.2026Narva-Jõesuu LinnavalitsusOperating costsMunicipal government530 €
02.2026Eesti AdvokatuurCurrent liabilitiesKohus298 €
12.2025SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home738 €
12.2025Eesti AdvokatuurCurrent liabilitiesKohus663 €
11.2025Narva-Jõesuu LinnavalitsusOperating costsElamumajanduse arendamine2 297 €
10.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government3 475 €
10.2025Rakvere LinnavalitsusOperating costsMunicipal government3 224 €
09.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 944 €
09.2025SA Narva-Jõesuu SadamOperating costsWater transport884 €
09.2025Rakvere LinnavalitsusOperating costsMunicipal government248 €
05.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government2 666 €
05.2025Kadrina VallavalitsusOperating costsMunicipal government933 €
05.2025Rakvere LinnavalitsusOperating costsMunicipal government634 €
04.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government869 €
04.2025SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home207 €
03.2025SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home363 €
02.2025Rakvere LinnavalitsusOperating costsMunicipal government5 421 €
02.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 043 €
02.2025SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home1 037 €
01.2025Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 159 €
12.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government927 €
11.2024SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home1 348 €
11.2024Kadrina VallavalitsusOperating costsFolk culture274 €
09.2024SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home916 €
09.2024Kadrina VallavalitsusOperating costsFolk culture274 €
08.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government2 898 €
08.2024Kadrina VallavalitsusOperating costsBasic and general secondary education1 757 €
08.2024SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home1 507 €
07.2024Kadrina VallavalitsusOperating costsBasic and general secondary education2 855 €
06.2024Kadrina VallavalitsusOperating costsBasic and general secondary education878 €
06.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government518 €
05.2024Kadrina VallavalitsusOperating costsBasic and general secondary education933 €
05.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government311 €
04.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government13 429 €
03.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government311 €
02.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government5 289 €
01.2024Rakvere LinnavalitsusOperating costsMunicipal government4 392 €
01.2024Narva-Jõesuu LinnavalitsusOperating costsMunicipal government933 €
12.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government2 040 €
12.2023Kadrina VallavalitsusOperating costsBasic and general secondary education510 €
11.2023SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home2 448 €
11.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 326 €
10.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government1 632 €
09.2023Kadrina VallavalitsusOperating costsFolk culture510 €
08.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government5 406 €
08.2023SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home2 431 €
06.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government3 876 €
06.2023SA Narva-Jõesuu HooldekoduOperating costsGeneral care services outside the home1 581 €
05.2023Rakvere LinnavalitsusOperating costsMunicipal government6 624 €
02.2023Rakvere LinnavalitsusOperating costsMunicipal government3 552 €
02.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government3 060 €
01.2023Rakvere LinnavalitsusOperating costsMunicipal government2 016 €
01.2023Kadrina VallavalitsusOperating costsBasic and general secondary education540 €
01.2023Narva-Jõesuu LinnavalitsusOperating costsMunicipal government306 €
01.2023Vinni VallavalitsusOperating costsMunicipal government216 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

3
CompanyCodeHoldingSinceRevenue
Lai 9 OÜ12418978100,0%22.09.2025978 k €
Estornino OÜ12204920100,0%22.09.2025561 k €
OÜ Aseri Sadam1232631010,0%23.09.20251 500 €

Business Register

Companies linked via the board

4

Top 20 in activity: Legal activities

20

Domains

1 records

Domains

DomainSource
namm.eeemail

History and notices

12
DateTypeContent
13.02.2026EntryAmendment entry
11.11.2025EntryAmendment entry
22.09.2025EntryAmendment entry
19.09.2025EntryAmendment entry
02.09.2023EntryAmendment entry
18.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
24.01.2012EntryAmendment entry
01.07.2009Tegevusalade kustutamine registrikaardiltAmendment entry
30.12.2008Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta
20.10.2008Trahvihoiatusmäärus: majandusaasta aruande puuduste kohta
29.11.2004Jaatav kandeotsusAmendment entry