ETENRU

L.K. Raamatupidamine OÜ

RegisteredHarju County
Registry code
11958077
VAT number
EE101498977
Address
Harju maakond, Tallinn, Kristiine linnaosa, Tulika tn 15, 10613
Registered
18.06.2010 · 16 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 684 €
Email
k•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 07.10.2026
Sales revenue89 102 €+12%2025 annual report
Profit5 074 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 875 €estimate, Tax Board 2026 Q2
Labour taxes per quarter5 739 €Tax Board 2026 Q2
Cash6 886 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months87 049 €+4%Tax Board, last 4 quarters
State taxes 12 months36 849 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 23 422 €
20 k18 k19 k26 k22 k21 k20 k23 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · 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 → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 4% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Külli Lumi2 companies1 with tax debtPersonal ID ↗13.09.2010
Shareholders 1
Külli Lumi100,0% 2 684 €02.09.2023
Beneficial owners 1
Külli Lumi2 companies1 with tax debtdirect holding03.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue43,0%
Labour taxes / revenue24,5%
Revenue per employee per month3 904 €
Gross salary (estimate)1 875 €
Net salary (estimate)1 564 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q223 422 €▼ 10%5 739 €10 065 €2
2026 Q120 039 €▲ 4%5 451 €8 634 €2
2025 Q421 384 €▲ 22%5 754 €8 959 €2
2025 Q322 204 €▲ 9%5 488 €9 191 €2
2025 Q226 047 €▲ 6%5 069 €9 674 €2
2025 Q119 310 €▲ 9%4 766 €7 677 €2
2024 Q417 548 €▼ 13%5 125 €6 579 €2
2024 Q320 446 €▼ 14%4 452 €7 464 €2
2024 Q224 628 €▲ 12%4 194 €8 379 €2
2024 Q117 682 €▲ 6%3 747 €5 992 €2
2023 Q420 189 €▲ 18%4 622 €7 147 €2
2023 Q323 820 €▲ 34%4 177 €7 359 €2
Show full history (18 quarters)
2023 Q221 999 €▲ 6%3 053 €6 320 €2
2023 Q116 676 €▲ 11%3 839 €5 307 €2
2022 Q417 120 €3 414 €4 917 €2
2022 Q317 741 €3 404 €5 012 €1
2022 Q220 832 €3 194 €5 962 €1
2022 Q114 982 €3 221 €4 896 €2

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 102 €▲ 12%79 282 €▼ 3%81 516 €▲ 16%70 441 €▲ 9%64 724 €
Profit5 074 €▲ 38%3 674 €▼ 56%8 435 €▼ 4%8 758 €0%8 776 €
Profit margin5,7%4,6%10,3%12,4%13,6%
Retained earnings117 k €▲ 3%113 k €▲ 8%105 k €▲ 9%96 023 €▲ 10%87 247 €
Cash6 886 €▼ 12%7 787 €▼ 10%8 618 €▲ 151%3 435 €▲ 16%2 956 €
Current assets115 k €▲ 6%109 k €▲ 2%107 k €▲ 13%93 971 €▼ 2%95 931 €
Fixed assets26 225 €▼ 4%27 277 €▼ 11%30 538 €▼ 12%34 603 €▲ 35%25 611 €
Assets141 k €▲ 4%136 k €▼ 1%137 k €▲ 7%129 k €▲ 6%122 k €
Current liabilities15 469 €▲ 30%11 907 €▼ 12%13 545 €▲ 30%10 429 €▲ 14%9 186 €
Long-term liabilities866 €▼ 79%4 212 €▼ 43%7 382 €▼ 29%10 412 €▼ 22%13 381 €
Total liabilities16 335 €▲ 1%16 119 €▼ 23%20 927 €0%20 841 €▼ 8%22 567 €
Equity125 k €▲ 4%120 k €▲ 3%116 k €▲ 8%108 k €▲ 9%98 975 €
Labour costs-52 328 €▼ 10%-47 546 €▼ 16%-40 889 €▼ 21%-33 899 €▼ 5%-32 358 €
Employees20%20%20%20%2
Filed29.06.202628.06.202501.06.202424.08.202329.09.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity6920289 102 €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

clean
No tax debt · Tax Board 07.10.2026

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

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

1

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20

Licences, pledges, domains

No data

History and notices

15
DateTypeContent
02.09.2023EntryAmendment entry
21.03.2023EntryAmendment entry
05.10.2020EntryAmendment entry
17.01.2018EntryAmendment entry
01.12.2017EntryAmendment entry
12.05.2017EntryAmendment entry
10.05.2017Majandusaasta aruande puuduste kõrvaldamise määrus
14.09.2016EntryAmendment entry
22.05.2014EntryAmendment entry
15.12.2011EntryAmendment entry
13.09.2010EntryEsimene, deklaratiivne ümberkujundamiskanne
13.09.2010EntryTeine, konstitutiivne ümberkujundamiskanne
13.09.2010EntryÜmberkujundatud äriühingu senise registrikaardi sulgemise märkus
06.09.2010EntryAmendment entry
18.06.2010EntryFirst entry