ETENRU
RegisteredHarju County
Registry code
11013170
VAT number
not VAT registered
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Hobujaama tn 4, 10151
Registered
30.01.2004 · 22 yrs
Activity
Dental practice activities 86231
Capital
5 112 €
Email
i•••@v•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.viruhambakliinik.ee
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue1,1 m €+4%2025 annual report
Profit87 477 €2025 annual report
Employees26Tax Board 2026 Q2
Average gross salary1 473 €estimate, Tax Board 2026 Q2
Labour taxes per quarter58 598 €Tax Board 2026 Q2
Cash3 485 €Cash 31.12.2025, annual report
Tax debt35 208 €unpaidTax Board 05.10.2026 · details below
State taxes 12 months233 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 37 316 €
Details ↓
Firmo rating
B
Weak, high risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 35 208 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • Not VAT registered
Stability
RatingB since 26.09.2026
In tax debt10 days since 26.09.2026
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Tarmo Marrandi7 companies2 with tax debtPersonal ID ↗05.05.2006
Other persons 1
Nasdaq CSD SEOsade registripidajaOsad on Eesti väärtpaberite registris (Nasdaq CSD). See ei tähenda börsil noteerimist.28.09.2017
Shareholders 3
Omanikukonto: Tarmo Marrandi80,01% 4 090 €16.08.2023
Omanikukonto: Riinu Rahuoja10,0% 511 €16.08.2023
Omanikukonto: Tambet Tähepõld10,0% 511 €16.08.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—58 598 €57 049 €26
2026 Q1—68 129 €67 445 €26
2025 Q4—57 955 €56 229 €26
2025 Q3—53 765 €52 158 €28
2025 Q2—58 215 €56 572 €28
2025 Q1—62 684 €61 953 €28
2024 Q4—75 049 €75 819 €26
2024 Q3—41 959 €40 189 €25
2024 Q2—63 590 €64 108 €26
2024 Q1—61 592 €60 282 €26
2023 Q4—60 569 €60 574 €26
2023 Q3—65 397 €61 532 €26
Show full history (18 quarters)
2023 Q2—72 198 €73 243 €29
2023 Q1—75 469 €76 726 €33
2022 Q4—70 545 €70 335 €33
2022 Q3—70 946 €69 051 €32
2022 Q2—64 912 €62 731 €34
2022 Q1—61 532 €63 127 €33

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 revenue1,1 m €▲ 4%1,0 m €▼ 11%1,2 m €▼ 1%1,2 m €▲ 24%954 k €
Profit87 477 €▲ 14%76 841 €▼ 22%98 065 €▲ 231%29 660 €▼ 29%41 922 €
Profit margin8,1%7,3%8,4%2,5%4,4%
Retained earnings-12 412 €▲ 73%-46 396 €▲ 41%-78 969 €▼ 185%-27 745 €▼ into loss8 074 €
Cash3 485 €▼ 84%22 072 €▲ 4%21 257 €▼ 22%27 275 €▲ 335%6 272 €
Current assets255 k €▲ 21%211 k €▲ 41%149 k €▼ 7%161 k €▲ 1%159 k €
Fixed assets80 020 €▼ 20%99 859 €▼ 15%118 k €▼ 3%121 k €▼ 34%184 k €
Assets335 k €▲ 8%311 k €▲ 16%267 k €▼ 5%282 k €▼ 18%343 k €
Current liabilities174 k €▼ 7%187 k €▲ 32%142 k €▼ 20%176 k €▼ 2%181 k €
Long-term liabilities993 €▼ 86%7 072 €▼ 66%20 915 €▲ 17%17 846 €▼ 33%26 691 €
Total liabilities175 k €▼ 10%195 k €▲ 20%162 k €▼ 16%194 k €▼ 6%207 k €
Equity161 k €▲ 38%116 k €▲ 11%105 k €▲ 20%87 556 €▼ 35%136 k €
Labour costs-599 k €0%-597 k €▲ 6%-636 k €▲ 2%-650 k €▼ 47%-441 k €
Employees210%21▼ 5%22▼ 8%24▲ 9%22
Filed11.06.202612.08.202501.07.202424.07.202331.08.2022
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
Dental practice activities main activity862311 081 538 €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 35 208 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
12.01.2026 · oldest unpaid claim, 266 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtmax 37 316 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1037 316 €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

1,3 mln € makseid · 1 toetust

Transactions with state institutions

2026255 k €
2025370 k €
2024362 k €
2023331 k €

Largest payers

Tervisekassa1 318 297 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration18 525 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration27 323 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration36 880 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration37 870 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration33 237 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration27 852 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration38 293 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration35 015 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration27 704 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration26 430 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration33 932 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration34 066 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration18 082 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration21 640 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration30 401 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration38 826 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration33 843 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration33 313 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration39 529 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration32 604 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration36 536 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration31 001 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration33 816 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration33 088 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration10 041 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration28 422 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration32 227 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration32 368 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration33 063 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration28 875 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration43 395 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration19 499 €
12.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration21 773 €
11.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration23 565 €
10.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration26 882 €
09.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration20 790 €
08.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration16 616 €
07.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration25 584 €
06.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration19 118 €
05.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration42 419 €
04.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration25 483 €
03.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration30 831 €
02.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration38 102 €
01.2023TervisekassaSotsiaaltoetusedOther health care, incl. administration39 439 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
International Mastercourse on Implantology, Paris
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Teadmiste ja oskuste arendamise toetus20.01.2011 – 20.02.20115 450 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

6

Top 20 in activity: Dental practice activities

20

Pandid, domeenid

2 records

Commercial pledges

NumberPandipidajaAmountSince
2AS LHV Pank480 000 €17.06.2014

Domains

DomainSource
viruhambakliinik.eeBusiness Register

History and notices

25
DateTypeContent
11.08.2025Trahvihoiatusmäärus: majandusaasta aruanne esitamata
06.06.2019EntryAmendment entry
17.01.2018EntryAmendment entry
08.11.2017EntryAmendment entry
28.09.2017EntryAmendment entry
14.09.2016EntryAmendment entry
17.06.2014EntryKommertspandi kustutamiskanne
17.06.2014EntryKommertspandi avamiskanne
04.03.2014EntrySecond, constitutive merger entry (on the acquiring company's register card)
20.12.2012Märge osade või aktsiate registreerituse kohta EVK-sMärkus
12.12.2012EntryAmendment entry
11.12.2012Order to remedy deficienciesAmendment entry
03.12.2012EntryMuutmiskanne ÄS § 525 lg 2 alusel
13.06.2012EntryKommertspandi avamiskanne
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
28.09.2006AruandetrahvimäärusToimiku dokumentide kontroll
28.09.2006AruandetrahvimäärusToimiku dokumentide kontroll
04.08.2006EntryAmendment entry
06.07.2006Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
05.05.2006EntryAmendment entry
01.11.2005Jaatav kandeotsusAmendment entry
20.04.2005Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
28.03.2005Jaatav kandeotsusAmendment entry
04.11.2004Jaatav kandeotsusAmendment entry
29.01.2004Jaatav kandeotsusFirst entry