ETENRU
RegisteredTartu County
Registry code
11475597
VAT number
EE101215118
Address
Tartu maakond, Elva vald, Elva linn, J. Kärneri tn 38, 61508
Registered
07.02.2008 · 18 yrs
Activity
Plumbing, heat and air-conditioning installation 43222
Capital
2 556 €
Email
r•••@p•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.puuduvluli.ee from email
LEI
98450066C8710P6JFD51 ISSUED
Business Register 06.10.2026
Sales revenue89 338 €-12%2025 annual report
Profit-6 618 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 222 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 870 €Tax Board 2026 Q2
Cash523 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months97 079 €-3%Tax Board, last 4 quarters
State taxes 12 months14 311 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 28 358 €
24 k26 k27 k22 k21 k25 k23 k28 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
79 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · 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
RatingA → AA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 3% vs a year earlier
Notification when something changes
Add the rating badge to your website

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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Risto Mäesalu1 companyno tax debtPersonal ID ↗07.02.2008
Shareholders 1
Risto Mäesalu100,0% 2 556 €02.09.2023
Beneficial owners 1
Risto Mäesalu1 companyno tax debtdirect holding23.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue15,9%
Labour taxes / revenue6,6%
Revenue per employee per month9 453 €
Gross salary (estimate)1 222 €
Net salary (estimate)1 073 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q228 358 €▲ 28%1 870 €4 511 €1
2026 Q122 882 €▼ 16%2 018 €2 675 €1
2025 Q425 312 €▼ 4%2 109 €4 313 €1
2025 Q320 527 €▼ 15%2 109 €2 812 €1
2025 Q222 077 €▲ 28%1 768 €3 222 €1
2025 Q127 250 €▼ 36%1 462 €2 437 €1
2024 Q426 297 €▼ 52%1 996 €4 382 €1
2024 Q324 256 €▼ 32%1 808 €3 188 €1
2024 Q217 203 €▼ 37%1 464 €1 881 €1
2024 Q142 714 €▲ 61%1 996 €4 801 €1
2023 Q454 302 €▲ 71%1 996 €4 472 €1
2023 Q335 459 €▲ 48%1 996 €3 365 €1
Show full history (18 quarters)
2023 Q227 334 €▼ 53%1 996 €3 025 €1
2023 Q126 537 €▼ 41%2 068 €3 629 €1
2022 Q431 838 €2 139 €3 055 €1
2022 Q323 943 €2 139 €2 036 €1
2022 Q257 758 €2 139 €3 922 €1
2022 Q145 117 €1 956 €2 847 €1

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 revenue89 338 €▼ 12%102 k €▼ 35%157 k €▲ 4%152 k €▲ 33%114 k €
Profit-6 618 €▼ into loss2 881 €▼ 43%5 075 €▲ 578%749 €▼ 78%3 369 €
Profit margin-7,4%2,8%3,2%0,5%2,9%
Retained earnings58 754 €▲ 5%55 875 €▲ 10%50 800 €▲ 1%50 051 €▲ 7%46 682 €
Cash523 €▼ 88%4 322 €▼ 47%8 149 €▲ 419%1 571 €▼ 70%5 173 €
Current assets27 565 €▼ 4%28 670 €▲ 14%25 245 €▲ 99%12 707 €▼ 45%23 161 €
Fixed assets33 018 €▼ 16%39 324 €▼ 7%42 435 €▼ 11%47 452 €▲ 37%34 721 €
Assets60 583 €▼ 11%67 994 €0%67 680 €▲ 13%60 159 €▲ 4%57 882 €
Current liabilities5 635 €▼ 12%6 426 €▼ 29%8 993 €▲ 37%6 547 €▲ 30%5 019 €
Total liabilities5 635 €▼ 12%6 426 €▼ 29%8 993 €▲ 37%6 547 €▲ 30%5 019 €
Equity54 948 €▼ 11%61 568 €▲ 5%58 687 €▲ 9%53 612 €▲ 1%52 863 €
Labour costs-21 228 €▼ 3%-20 677 €▲ 10%-22 873 €▼ 2%-22 474 €▼ 20%-18 740 €
Employees10%10%10%10%1
Filed30.06.202610.04.202530.05.202401.03.202306.07.2022
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
Plumbing, heat and air-conditioning installation main activity4322289 338 €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 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

92 974 € makseid

Transactions with state institutions

202616 209 €
202524 810 €
202431 907 €
202320 047 €

Largest payers

Tartu Ülikool74 757 €
Tartu Tervishoiu Kõrgkool10 444 €
MTÜ Tartu Ülikooli Akadeemiline Spordiklubi2 546 €
Elva Vallavalitsus2 025 €
Tartu Sport691 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu Tervishoiu KõrgkoolOperating costsTertiary education5 501 €
08.2026Tartu ÜlikoolOperating costsTertiary education248 €
07.2026Tartu ÜlikoolOperating costsTertiary education581 €
06.2026Tartu ÜlikoolOperating costsTertiary education1 105 €
06.2026MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport457 €
05.2026Tartu ÜlikoolOperating costsTertiary education273 €
05.2026Tartu Tervishoiu KõrgkoolOperating costsTertiary education130 €
04.2026Tartu ÜlikoolOperating costsTertiary education4 290 €
03.2026Tartu ÜlikoolOperating costsTertiary education2 443 €
02.2026Tartu ÜlikoolOperating costsTertiary education567 €
01.2026Tartu ÜlikoolOperating costsTertiary education615 €
12.2025MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport478 €
12.2025Tartu ÜlikoolOperating costsTertiary education434 €
11.2025Tartu ÜlikoolOperating costsTertiary education3 046 €
10.2025Tartu ÜlikoolOperating costsTertiary education1 376 €
10.2025SA Elva Kultuur ja SportOperating costsSport458 €
10.2025Elva Varahalduse OÜOperating costsOther housing and communal services126 €
09.2025Tartu ÜlikoolOperating costsTertiary education2 333 €
09.2025MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport196 €
09.2025Tartu Tervishoiu KõrgkoolOperating costsTertiary education112 €
08.2025Tartu ÜlikoolOperating costsTertiary education4 424 €
07.2025Tartu ÜlikoolOperating costsTertiary education1 800 €
07.2025Elva Varahalduse OÜOperating costsOther housing and communal services129 €
06.2025Tartu ÜlikoolOperating costsTertiary education1 569 €
05.2025Tartu ÜlikoolOperating costsTertiary education907 €
05.2025HARIDUS- JA TEADUSMINISTEERIUMOperating costsOther education, incl. administration345 €
05.2025Tartu Tervishoiu KõrgkoolOperating costsTertiary education263 €
04.2025Tartu ÜlikoolOperating costsTertiary education1 849 €
03.2025Tartu ÜlikoolOperating costsTertiary education480 €
02.2025Tartu ÜlikoolOperating costsTertiary education2 114 €
01.2025Tartu ÜlikoolOperating costsTertiary education2 102 €
01.2025MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport268 €
12.2024Tartu ÜlikoolOperating costsTertiary education2 968 €
12.2024SA Tehvandi SpordikeskusOperating costsSport633 €
11.2024Tartu ÜlikoolOperating costsTertiary education2 487 €
10.2024Tartu ÜlikoolOperating costsTertiary education1 141 €
09.2024Tartu ÜlikoolOperating costsTertiary education3 930 €
09.2024Elva VallavalitsusOperating costsYouth hobby education and activities1 309 €
09.2024Tartu Tervishoiu KõrgkoolOperating costsÖömaja384 €
09.2024MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport121 €
08.2024Tartu ÜlikoolOperating costsTertiary education1 893 €
07.2024Tartu ÜlikoolOperating costsTertiary education363 €
07.2024Tartu Tervishoiu KõrgkoolOperating costsTertiary education338 €
07.2024RavimiametOperating costsOther health care, incl. administration107 €
06.2024Tartu ÜlikoolOperating costsTertiary education2 409 €
06.2024Tartu Tervishoiu KõrgkoolOperating costsTertiary education105 €
05.2024Tartu ÜlikoolOperating costsTertiary education991 €
05.2024Tartu Tervishoiu KõrgkoolOperating costsTertiary education403 €
05.2024Elva VallavalitsusOperating costsYouth hobby education and activities151 €
04.2024Tartu ÜlikoolOperating costsTertiary education3 669 €
03.2024Tartu ÜlikoolOperating costsTertiary education880 €
03.2024MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport171 €
02.2024Tartu ÜlikoolOperating costsTertiary education2 488 €
02.2024MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport599 €
01.2024Tartu ÜlikoolOperating costsTertiary education3 419 €
01.2024Tartu Tervishoiu KõrgkoolOperating costsTertiary education689 €
01.2024MTÜ Tartu Ülikooli Akadeemiline SpordiklubiOperating costsSport256 €
12.2023Tartu ÜlikoolOperating costsTertiary education5 305 €
12.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education1 135 €
11.2023Tartu ÜlikoolOperating costsTertiary education1 177 €
11.2023SA Elva KultuurOperating costsFolk culture331 €
10.2023Tartu ÜlikoolOperating costsTertiary education663 €
09.2023Tartu ÜlikoolOperating costsTertiary education1 623 €
08.2023Tartu ÜlikoolOperating costsTertiary education1 073 €
08.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education807 €
07.2023Tartu SportOperating costsSport691 €
07.2023Elva VallavalitsusOperating costsFolk culture156 €
07.2023Tartu ÜlikoolOperating costsTertiary education120 €
06.2023Tartu ÜlikoolOperating costsTertiary education1 482 €
06.2023Tartu Tervishoiu KõrgkoolOperating costsTertiary education577 €
05.2023Tartu ÜlikoolOperating costsTertiary education841 €
05.2023Elva VallavalitsusOperating costsFolk culture195 €
04.2023Tartu ÜlikoolOperating costsTertiary education775 €
04.2023Elva VallavalitsusOperating costsFolk culture214 €
03.2023Tartu ÜlikoolOperating costsTertiary education1 542 €
03.2023RavimiametOperating costsOther health care, incl. administration270 €
02.2023Tartu ÜlikoolOperating costsTertiary education317 €
02.2023SA Elva Laste- ja PerekeskusOperating costsSubstitute and aftercare110 €
01.2023Tartu ÜlikoolOperating costsTertiary education643 €

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: Plumbing, heat and air-conditioning installation

20
#CompanyRevenue
1Osaühing FIRETEK7,0 m €
2osaühing Hanken3,3 m €
3Osaühing Tomex Tööd3,1 m €
4AS Lavateir2,5 m €
5APK Ehitus OÜ2,0 m €
6SanTrust OÜ2,0 m €
7DRIMMAX OÜ1,9 m €
8OÜ Mangano1,9 m €
9OÜ SanBerg1,8 m €
10A&O HOLDING OÜ1,6 m €
11Koduspa OÜ1,5 m €
12Nikos Grupp OÜ1,4 m €
13Silfer OÜ1,3 m €
14SRT Toru & Ventilatsioonitööd OÜ1,1 m €
15DENSAN OÜ1,1 m €
16OÜ KODUSOOJUS1,1 m €
17RIVOCO OÜ970 k €
18OÜ JUNTSON HALDUS896 k €
19Torusellid OÜ835 k €
20TRT torutööd OÜ776 k €

OÜ Puuduv Lüli: place 154 /486

Similar size: Visangroup OÜ, Osaühing VIRU WESTTEN, Melsof OÜ, FlexPipe OÜ, TIG Keevitus OÜ, Sanermo OÜ, Virexa 11 Mgmt OÜ, Osaühing VIRUMAA VEEPUMBAKESKUS, Kullinokk OÜ, Ahvensi Paigaldus OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Domains

1 records

Domains

DomainSource
puuduvluli.eeemail

History and notices

8
DateTypeContent
02.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
04.12.2017EntryAmendment entry
26.05.2015EntryAmendment entry
04.01.2012EntryAmendment entry
06.02.2008EntryFirst entry
31.01.2008Kättetoimetatav puuduste kõrvaldamise määrusFirst entry