ETENRU

OÜ L.U.Raamatupidamisteenused

RegisteredTartu County
Registry code
10912506
VAT number
EE100802849
Address
Tartu maakond, Tartu linn, Tartu linn, Sõbra tn 56, 50106
Registered
06.01.2003 · 23 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 556 €
Email
l•••@l•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
http://www.lur.ee
Business Register 09.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue181 k €-4%2025 annual report
Profit19 023 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary2 330 €estimate, Tax Board 2026 Q2
Labour taxes per quarter7 131 €Tax Board 2026 Q2
Cash10 256 €Cash 31.12.2025, annual report
Tax debt35 414 €kogu võlg ajatatudTax Board 08.10.2026 · details below
Revenue 12 months165 k €-14%Tax Board, last 4 quarters
State taxes 12 months31 827 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 13
26.0929.0902.1005.1008.10
Total tax debtsellest ajatatudmax 37 497 €
Details ↓
Turnover by quarter · latest 41 793 €
45 k51 k44 k52 k49 k39 k35 k42 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 09.10.2026 · open data
Quick check
  • Tax debt 35 414 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB since 26.09.2026
In tax debt13 days since 26.09.2026
Revenue 12 months▼ 14% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Lea Uutma1 company1 with tax debtPersonal ID ↗06.01.2003
Shareholders 1
Lea Uutma100,0% 2 556 €11.09.2026
Beneficial owners 1
Lea Uutma1 company1 with tax debtdirect holding04.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue23,5%
Labour taxes / revenue17,1%
Revenue per employee per month6 966 €
Gross salary (estimate)2 330 €
Net salary (estimate)1 906 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q241 793 €▼ 20%7 131 €9 824 €2
2026 Q135 074 €▼ 20%6 362 €7 238 €2
2025 Q439 459 €▼ 23%6 608 €7 535 €2
2025 Q348 743 €▲ 9%6 608 €7 230 €2
2025 Q252 082 €▲ 3%6 608 €7 604 €2
2025 Q143 750 €▼ 2%6 493 €7 474 €2
2024 Q451 238 €▲ 38%4 834 €6 374 €2
2024 Q344 802 €▲ 6%3 912 €4 904 €2
2024 Q250 471 €▲ 21%3 912 €4 983 €2
2024 Q144 846 €▲ 17%3 361 €4 425 €2
2023 Q437 062 €▲ 9%3 085 €4 000 €2
2023 Q342 189 €▲ 15%3 085 €4 037 €2
Show full history (18 quarters)
2023 Q241 603 €▲ 2%2 808 €3 626 €2
2023 Q138 230 €▲ 12%2 906 €4 122 €2
2022 Q433 988 €2 559 €3 639 €2
2022 Q336 685 €2 809 €3 797 €2
2022 Q240 928 €2 986 €3 975 €2
2022 Q134 142 €2 684 €3 685 €2

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 revenue181 k €▼ 4%189 k €▲ 15%164 k €▲ 12%147 k €▲ 7%137 k €
Profit19 023 €▲ 91%9 979 €▲ 228%3 046 €▼ 43%5 300 €▼ 1%5 343 €
Profit margin10,5%5,3%1,9%3,6%3,9%
Retained earnings76 805 €▲ 15%66 826 €▲ 5%63 780 €▲ 9%58 480 €▲ 10%53 137 €
Cash10 256 €▲ 22%8 428 €▼ 10%9 320 €▲ 19%7 814 €▼ 52%16 246 €
Current assets120 k €▲ 16%103 k €▲ 6%97 687 €▲ 7%91 267 €▲ 3%88 447 €
Fixed assets6 578 €▼ 11%7 375 €———
Assets127 k €▲ 15%110 k €▲ 13%97 687 €▲ 7%91 267 €▲ 3%88 447 €
Current liabilities27 914 €▼ 10%30 880 €▲ 10%28 049 €▲ 14%24 675 €▼ 9%27 155 €
Total liabilities27 914 €▼ 10%30 880 €▲ 10%28 049 €▲ 14%24 675 €▼ 9%27 155 €
Equity98 640 €▲ 24%79 617 €▲ 14%69 638 €▲ 5%66 592 €▲ 9%61 292 €
Labour costs-61 509 €▼ 27%-48 353 €▼ 36%-35 621 €▼ 10%-32 445 €▼ 8%-30 082 €
Employees20%20%20%20%2
Filed27.06.202625.06.202528.06.202427.06.202321.06.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity69202181 391 €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

1 records
Tax debt 35 414 € · as of 08.10.2026
Ajatatud (tasumisgraafik)
35 414 € · kuni 29.02.2028
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
21.04.2025 · oldest unpaid claim, 535 days
Consecutively on the list
since 26.09.2026 (13 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 08.10.2026 · days in debt: 13

26.0929.0902.1005.1008.10
Total tax debtsellest ajatatudmax 37 497 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1337 497 €unpaid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

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

avalikke teateid pole

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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20

Domains

1 records

Domains

DomainSource
lur.eeBusiness Register

History and notices

11
DateTypeContent
11.09.2026EntryAmendment entry
01.09.2023EntryAmendment entry
09.01.2023EntryMuutmiskanne ÄS § 525 lg 2 alusel
18.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
11.02.2011EntryAmendment entry
10.02.2011Order to remedy deficienciesAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
03.01.2003Jaatav kandeotsusFirst entry
24.12.2002Kättetoimetatav puuduste kõrvaldamise määrusFirst entry