ETENRU
RegisteredTartu County
Registry code
11940841
VAT number
EE101534462
Address
Tartu maakond, Tartu linn, Tartu linn, Rukki tn 11, 50407
Registered
14.05.2010 · 16 yrs
Activity
Manufacture of metal structures and parts of structures 25119
Capital
40 000 €
Email
i•••@f•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.fm-partnerid.ee from email
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue125 k €-22%2025 annual report
Profit7 728 €2025 annual report
Employees1Tax Board 2026 Q2
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash32 035 €Cash 31.12.2025, annual report
Tax debt12 765 €unpaidTax Board 06.10.2026 · details below
Revenue 12 months111 k €-34%Tax Board, last 4 quarters
State taxes 12 months20 233 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtmax 12 765 €
Details ↓
Turnover by quarter · latest 20 779 €
26 k36 k86 k20 k25 k41 k24 k21 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 06.10.2026 · open data
Quick check
  • Tax debt 12 765 €
  • 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 debt11 days since 26.09.2026
Revenue 12 months▼ 34% 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
Merle Öpik1 company1 with tax debtPersonal ID ↗21.08.2014
Shareholders 1
Merle Mark100,0% 40 000 €02.09.2023
Beneficial owners 1
Merle Öpik1 company1 with tax debtdirect holding30.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue0,6%
Labour taxes / revenue0,0%
Revenue per employee per month6 926 €
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q220 779 €▲ 5%0 €125 €1
2026 Q124 194 €▼ 72%2 363 €8 997 €1
2025 Q440 688 €▲ 14%3 239 €7 836 €1
2025 Q325 287 €▼ 4%1 753 €3 275 €1
2025 Q219 882 €▲ 1%2 451 €6 408 €1
2025 Q185 528 €▲ 116%2 221 €9 813 €1
2024 Q435 550 €▼ 51%1 948 €5 093 €1
2024 Q326 213 €▼ 27%1 948 €6 705 €1
2024 Q219 714 €▼ 4%1 948 €2 650 €1
2024 Q139 596 €▼ 1%1 948 €13 899 €1
2023 Q472 740 €▲ 179%2 067 €7 745 €1
2023 Q335 687 €▲ 131%2 986 €7 609 €1
Show full history (18 quarters)
2023 Q220 590 €▲ 193%1 574 €3 352 €1
2023 Q139 981 €▲ 120%1 871 €6 150 €1
2022 Q426 084 €1 827 €6 397 €1
2022 Q315 458 €1 708 €3 457 €1
2022 Q27 035 €1 827 €1 983 €1
2022 Q118 167 €1 827 €4 692 €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 revenue125 k €▼ 22%161 k €▲ 15%140 k €▲ 71%81 693 €▼ 2%83 121 €
Profit7 728 €▼ 12%8 749 €▲ 98%4 417 €▲ into profit-16 255 €▼ 21%-13 414 €
Profit margin6,2%5,4%3,2%-19,9%-16,1%
Retained earnings89 113 €▲ 11%80 364 €▲ 6%75 947 €▼ 18%92 202 €▼ 13%106 k €
Cash32 035 €▼ 21%40 605 €▲ 14%35 483 €▼ 39%58 337 €▼ 8%63 138 €
Current assets36 840 €▼ 26%49 619 €▼ 21%62 677 €▼ 32%92 537 €▼ 12%105 k €
Fixed assets81 359 €▲ 9%74 578 €▲ 44%51 886 €▲ 224%16 012 €▼ 41%27 222 €
Assets118 k €▼ 5%124 k €▲ 8%115 k €▲ 6%109 k €▼ 18%132 k €
Current liabilities18 546 €▼ 43%32 272 €▲ 3%31 387 €▲ 5%29 790 €▼ 21%37 478 €
Long-term liabilities————0 €
Total liabilities18 546 €▼ 43%32 272 €▲ 3%31 387 €▲ 5%29 790 €▼ 21%37 478 €
Equity99 653 €▲ 8%91 925 €▲ 11%83 176 €▲ 6%78 759 €▼ 17%95 014 €
Labour costs-14 226 €▼ 22%-11 641 €0%-11 641 €▼ 20%-9 706 €▼ 10%-8 831 €
Employees10%10%10%10%1
Filed14.06.202629.05.202516.06.202407.06.202328.06.2022
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
Manufacture of metal structures and parts of structures main activity25119125 158 €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 12 765 € · as of 06.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
20.03.2026 · oldest unpaid claim, 200 days
Consecutively on the list
since 26.09.2026 (11 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11

26.0928.0901.1004.1006.10
Total tax debtmax 12 765 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1112 765 €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: Manufacture of metal structures and parts of structures

20

F&M Partnerid Eesti OÜ: place 231 /429

Similar size: OÜ SteelWorld, Wartmet Eesti OÜ, ProfitOne OÜ, UNITURE OÜ, EM Konstruktor OÜ, osaühing STABICO, MaxWelding OÜ, Xwell OÜ, EURO METALL OÜ, DaNar WeOst 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
TöötervishoiuteenusSTV00010501.09.2014

Domains

DomainSource
fm-partnerid.eeemail

History and notices

12
DateTypeContent
02.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
01.12.2017EntryAmendment entry
21.08.2014EntryAmendment entry
02.07.2010EntryÜmberkujundatud äriühingu senise registrikaardi sulgemise märkus
30.06.2010EntryEsimene, deklaratiivne ümberkujundamiskanne
30.06.2010EntryTeine, konstitutiivne ümberkujundamiskanne
28.06.2010Order to remedy deficienciesEsimene, deklaratiivne ümberkujundamiskanne
17.06.2010EntryAmendment entry
16.06.2010Order to remedy deficienciesAmendment entry
14.05.2010EntryFirst entry