ETENRU
RegisteredTartu County
Registry code
11379362
VAT number
EE101158851
Address
Tartu maakond, Tartu linn, Tartu linn, Kaunase pst 16-75, 50704
Registered
20.06.2007 · 19 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Capital
2 686 €
Email
h•••@h•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.hbtammel.ee from email
Business Register 07.10.2026
Tax debt over €10,000 and over 90 days
Negative equity, low liquidity and tax debt
Sales revenue39 004 €-77%2025 annual report
Profit-86 536 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary1 659 €estimate, Tax Board 2026 Q2
Labour taxes per quarter15 233 €Tax Board 2026 Q2
Cash3 952 €Cash 31.12.2025, annual report
Tax debt46 930 €sh ajatatud 41 002 €Tax Board 07.10.2026 · details below
Revenue 12 months54 064 €-55%Tax Board, last 4 quarters
State taxes 12 months41 306 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 12
26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 46 930 €
Details ↓
Turnover by quarter · latest 37 070 €
51 k48 k14 k8 1173 70613 k25737 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
42 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 46 930 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB → C → B
In tax debt12 days since 26.09.2026
Revenue 12 months▼ 55% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Birgit Tammela1 company1 with tax debtPersonal ID ↗02.07.2007
Heiki Tammela1 company1 with tax debtPersonal ID ↗02.07.2007
Shareholders 2
Birgit Tammela50,0% 1 343 €01.09.2023
Heiki Tammela50,0% 1 343 €01.09.2023
Beneficial owners 2
Birgit Tammela1 company1 with tax debtdirect holding25.06.2019
Heiki Tammela1 company1 with tax debtdirect holding25.06.2019

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue76,4%
Labour taxes / revenue41,1%
Revenue per employee per month2 059 €
Gross salary (estimate)1 659 €
Net salary (estimate)1 402 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q237 070 €▲ 357%15 233 €28 318 €6
2026 Q1257 €▼ 98%979 €547 €6
2025 Q413 031 €▼ 73%4 543 €11 254 €6
2025 Q33 706 €▼ 93%499 €1 187 €6
2025 Q28 117 €▼ 82%4 107 €9 177 €6
2025 Q114 260 €▼ 66%3 965 €9 722 €6
2024 Q447 625 €▲ 11%190 €335 €6
2024 Q351 189 €▲ 11%——6
2024 Q244 915 €▲ 57%8 347 €12 936 €6
2024 Q142 064 €▲ 69%100 €2 446 €6
2023 Q443 049 €▼ 8%6 194 €9 101 €6
2023 Q346 173 €▲ 14%17 862 €27 764 €6
Show full history (18 quarters)
2023 Q228 609 €▲ 11%15 564 €23 626 €6
2023 Q124 919 €▼ 46%9 516 €14 141 €6
2022 Q446 982 €11 811 €18 544 €6
2022 Q340 647 €8 332 €12 225 €6
2022 Q225 686 €6 509 €12 061 €6
2022 Q146 017 €3 644 €8 892 €6

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 revenue39 004 €▼ 77%171 k €▲ 9%157 k €▲ 8%144 k €▼ 14%168 k €
Profit-86 536 €▼ into loss53 141 €▲ into profit-43 555 €▼ 131%-18 873 €▼ into loss14 586 €
Profit margin-221,9%31,1%-27,8%-13,1%8,7%
Retained earnings8 416 €▲ into profit-44 726 €▼ 38×-1 171 €▼ into loss17 701 €▲ 468%3 115 €
Cash3 952 €▼ 94%69 235 €▲ 162×428 €▼ 99%48 885 €▼ 40%81 735 €
Current assets4 422 €▼ 94%69 992 €▲ 48×1 467 €▼ 97%51 083 €▼ 45%92 183 €
Fixed assets0 €0 €0 €▼ 100%13 024 €—
Assets4 422 €▼ 94%69 992 €▲ 48×1 467 €▼ 98%64 107 €▼ 30%92 183 €
Current liabilities79 588 €▲ 36%58 623 €▲ 36%43 239 €▼ 31%62 325 €▼ 13%71 528 €
Total liabilities79 588 €▲ 36%58 623 €▲ 36%43 239 €▼ 31%62 325 €▼ 13%71 528 €
Equity-75 166 €▼ into loss11 369 €▲ into profit-41 772 €▼ into loss1 782 €▼ 91%20 655 €
Labour costs-87 707 €▼ 7%-81 795 €▲ 5%-86 490 €▼ 4%-83 014 €▲ 8%-90 419 €
Employees60%60%60%60%6
Filed06.07.202630.06.202530.06.202404.07.202330.06.2022
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
Elamute ja mitteeluhoonete ehitus main activity4100139 004 €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 46 930 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
41 002 € · kuni 15.11.2027
Ajatamata osa
5 928 €
Debt arose
10.07.2025 · oldest unpaid claim, 454 days
Consecutively on the list
since 26.09.2026 (12 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 07.10.2026 · days in debt: 12

26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 46 930 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1246 930 €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: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

HB Tammel OÜ: place 3863 /6432

Similar size: Fassaadikeskus Grupp OÜ, OÜ Silmark Ehitus, Skillman OÜ, KRONIN WÄST OÜ, Prenada OÜ, Kodusalu Ehitus OÜ, Reval viimistlus OÜ, Build Land OÜ, Teder ehitab OÜ, AR Group Baltic OÜ

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
EhitamineEEH00529914.01.2011

Domains

DomainSource
hbtammel.eeemail

History and notices

8
DateTypeContent
01.09.2023EntryAmendment entry
18.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
04.12.2017EntryAmendment entry
12.12.2011EntryAmendment entry
30.11.2011Order to remedy deficienciesAmendment entry
02.07.2007EntryAmendment entry
20.06.2007EntryFirst entry