ETENRU
RegisteredTartu County
Registry code
11264311
VAT number
EE101068190
Address
Tartu maakond, Tartu linn, Tartu linn, Tähe tn 119a, 50113
Registered
21.07.2006 · 20 yrs
Activity
Management of real estate on a fee or contract basis 68321
Additional activities
Rauakaupade, veevarustus- ja kütteseadmete ning nende koosteosade hulgimüük, Holiday and other short-stay accommodation, Accounting, bookkeeping and auditing activities; tax consultancy, Rental and operating of own or leased real estate
Capital
2 556 €
Email
k•••@a•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.arf.ee from email
Business Register 05.10.2026
Sales revenue821 k €+5%2025 annual report
Profit91 796 €2025 annual report
Employees30Tax Board 2026 Q2
Average gross salary1 117 €estimate, Tax Board 2026 Q2
Labour taxes per quarter51 253 €Tax Board 2026 Q2
Cash64 716 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months849 k €+3%Tax Board, last 4 quarters
State taxes 12 months236 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 213 tuh €
195 k231 k208 k187 k197 k214 k225 k213 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
82 / 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 since 26.09.2026
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 3% vs a year earlier
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Arvo Lehemets1 companyno tax debtPersonal ID ↗21.07.2006
Shareholders 2
Arvo Lehemets50,0% 1 278 €01.09.2023
Elle Palmpuu-Raikaa50,0% 1 278 €01.09.2023
Beneficial owners 2
Arvo Lehemets1 companyno tax debtdirect holding20.10.2018
Elle Palmpuu-Raikaadirect holding10.01.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue2,5%
Labour taxes / revenue24,0%
Revenue per employee per month2 370 €
Gross salary (estimate)1 117 €
Net salary (estimate)994 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2213 269 €▲ 14%51 253 €5 264 €30
2026 Q1224 957 €▲ 8%48 939 €79 559 €25
2025 Q4214 185 €▼ 7%47 898 €75 717 €23
2025 Q3196 532 €▲ 1%47 278 €75 864 €24
2025 Q2186 950 €▼ 1%44 500 €70 842 €22
2025 Q1207 767 €▲ 0%53 703 €74 473 €24
2024 Q4230 896 €▲ 9%45 942 €77 091 €26
2024 Q3194 651 €▼ 0%41 171 €84 137 €25
2024 Q2188 237 €▲ 3%41 622 €73 957 €23
2024 Q1207 084 €▲ 13%43 981 €76 120 €26
2023 Q4212 310 €▲ 31%41 168 €68 435 €27
2023 Q3195 024 €▲ 24%43 804 €67 188 €25
Show full history (18 quarters)
2023 Q2183 158 €▲ 24%35 197 €61 364 €25
2023 Q1183 354 €▲ 18%35 441 €60 944 €23
2022 Q4162 291 €33 728 €46 532 €23
2022 Q3157 901 €35 386 €52 737 €23
2022 Q2147 590 €29 822 €50 219 €22
2022 Q1155 896 €26 839 €40 223 €19

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 revenue821 k €▲ 5%781 k €0%780 k €▲ 24%627 k €▲ 45%434 k €
Profit91 796 €▼ 8%99 847 €▼ 11%112 k €▲ 82%61 340 €▲ 263%16 878 €
Profit margin11,2%12,8%14,3%9,8%3,9%
Retained earnings249 k €▲ 67%149 k €▲ 38%107 k €▲ 133%46 141 €▲ 20%38 590 €
Cash64 716 €▼ 6%68 867 €▲ 1%68 189 €▲ 178%24 504 €▼ 24%32 226 €
Current assets158 k €▲ 5%151 k €▼ 8%164 k €▲ 69%97 575 €▲ 19%81 876 €
Fixed assets354 k €▲ 9%324 k €▲ 23%265 k €▲ 4%253 k €▲ 597%36 318 €
Assets512 k €▲ 8%475 k €▲ 11%429 k €▲ 22%351 k €▲ 197%118 k €
Current liabilities156 k €▼ 8%168 k €▲ 54%110 k €▼ 11%124 k €▲ 128%54 311 €
Long-term liabilities12 990 €▼ 76%55 263 €▼ 43%97 516 €▼ 17%117 k €▲ 20×5 859 €
Total liabilities169 k €▼ 25%224 k €▲ 8%207 k €▼ 14%241 k €▲ 300%60 170 €
Equity343 k €▲ 37%251 k €▲ 13%222 k €▲ 102%110 k €▲ 90%58 024 €
Labour costs-500 k €▼ 3%-487 k €▼ 11%-437 k €▼ 23%-356 k €▼ 39%-257 k €
Employees230%230%23▲ 15%20▲ 25%16
Filed04.03.202618.02.202529.02.202431.01.202308.03.2022
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
Management of real estate on a fee or contract basis main activity68321800 078 €97%
Accounting, bookkeeping and auditing activities; tax consultancy692028 416 €1%
Rental and operating of own or leased real estate682016 237 €1%
Rauakaupade, veevarustus- ja kütteseadmete ning nende koosteosade hulgimüük46843 116 €0%
Holiday and other short-stay accommodation552042 962 €0%

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

22 404 € makseid

Transactions with state institutions

20264 248 €
2024900 €
202317 256 €

Largest payers

Tartu Lasteaed NAERUMAA12 779 €
Eesti Töötukassa4 248 €
KLIIMAMINISTEERIUM4 000 €
Tartu II Muusikakool771 €
Tartu Linnavalitsus528 €
All payments by month
MonthPayerTypeFieldAmount
07.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed946 €
06.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed946 €
05.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed946 €
04.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed886 €
03.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed524 €
01.2024Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
12.2023KLIIMAMINISTEERIUMMuud toetusedSaaste vähendamine4 000 €
12.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education1 440 €
11.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education1 188 €
10.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
09.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education936 €
08.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
07.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
06.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education920 €
05.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
05.2023Tartu LinnavalitsusOperating costsOther education, incl. administration528 €
04.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
03.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
03.2023Tartu Karlova KoolOperating costsBasic and general secondary education78 €
02.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education900 €
01.2023Tartu Lasteaed NAERUMAAOperating costsPre-school education1 095 €
01.2023Tartu II MuusikakoolOperating costsYouth hobby education and activities771 €

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: Management of real estate on a fee or contract basis

20

Domains

1 records

Domains

DomainSource
arf.eeemail

History and notices

12
DateTypeContent
07.09.2026EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
04.12.2017EntryAmendment entry
18.08.2014EntryMuutmiskanne ÄS § 525 lg 2 alusel
27.02.2014EntryMuutmiskanne ÄS § 525 lg 2 alusel
10.08.2011EntryAmendment entry
09.08.2011Order to remedy deficienciesAmendment entry
18.06.2009Tegevusalade kustutamine registrikaardiltAmendment entry
06.09.2006EntryAmendment entry
21.07.2006EntryFirst entry