ETENRU
RegisteredLääne-Viru County
Registry code
11969709
VAT number
EE101392756
Address
Lääne-Viru maakond, Tapa vald, Piisupi küla, Tooma, 46021
Registered
22.07.2010 · 16 yrs
Activity
Construction of other civil engineering projects n.e.c. 42991
Capital
2 556 €
Email
b•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 07.10.2026
Ajatatud maksuvõlg 1 502 €
Sales revenue90 788 €-32%2025 annual report
Profit-14 963 €2025 annual report
Labour taxes per quarter64 €Tax Board 2026 Q2
Cash48 €Cash 31.12.2025, annual report
Tax debt1 502 €kogu võlg ajatatudTax Board 07.10.2026 · details below
Revenue 12 months99 245 €-20%Tax Board, last 4 quarters
State taxes 12 months11 369 €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 1 502 €
Details ↓
Turnover by quarter · latest 16 543 €
56 k51 k8 1688 08654 k26 k2 93017 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
52 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 1 502 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB since 26.09.2026
In tax debt12 days since 26.09.2026
Revenue 12 months▼ 20% 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
Tanel Pukk2 companies1 with tax debtPersonal ID ↗10.04.2023
Shareholders 1
Tanel Pukk100,0% 2 556 €02.09.2023
Beneficial owners 1
Tanel Pukk2 companies1 with tax debtmember of the senior management body, i.e. management or supervisory board member20.11.2025

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue5,0%
Labour taxes / revenue0,4%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q216 543 €▲ 105%64 €824 €—
2026 Q12 930 €▼ 64%135 €0 €—
2025 Q425 879 €▼ 50%2 495 €2 555 €—
2025 Q353 893 €▼ 5%2 894 €7 990 €2
2025 Q28 086 €▼ 46%1 471 €1 734 €2
2025 Q18 168 €▲ 16%1 886 €1 572 €2
2024 Q451 281 €▲ 125%2 223 €3 897 €2
2024 Q356 489 €▲ 141%1 482 €5 845 €2
2024 Q214 950 €▼ 63%87 €1 335 €2
2024 Q17 057 €▼ 82%858 €1 220 €1
2023 Q422 821 €▼ 48%806 €0 €1
2023 Q323 413 €▲ 42%806 €2 242 €1
Show full history (18 quarters)
2023 Q240 063 €▲ 83%502 €3 462 €1
2023 Q139 332 €▲ 687%201 €2 096 €1
2022 Q443 515 €0 €1 875 €—
2022 Q316 546 €0 €929 €—
2022 Q221 875 €0 €494 €—
2022 Q15 000 €0 €0 €—

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 revenue90 788 €▼ 32%134 k €▲ 14%117 k €▲ 19%98 657 €▲ 78%55 467 €
Profit-14 963 €▼ into loss1 560 €▼ 96%35 252 €▲ 132%15 178 €▲ 107%7 333 €
Profit margin-16,5%1,2%30,1%15,4%13,2%
Retained earnings40 659 €▲ 4%39 099 €▲ 916%3 848 €▲ into profit-11 330 €▲ 39%-18 663 €
Cash48 €▲ 24×2 €▼ 100%1 452 €▼ 77%6 231 €▼ 8%6 759 €
Current assets24 091 €▼ 41%40 973 €▲ 39%29 575 €▲ 221%9 209 €▲ 6%8 659 €
Fixed assets23 544 €▼ 15%27 704 €▼ 13%31 864 €▲ 348%7 109 €0%7 109 €
Assets47 635 €▼ 31%68 677 €▲ 12%61 439 €▲ 277%16 318 €▲ 3%15 768 €
Current liabilities14 261 €▼ 21%18 163 €▲ 76%10 320 €▲ 41%7 344 €▼ 42%12 617 €
Long-term liabilities4 854 €▼ 31%7 031 €▼ 24%9 195 €▲ 299%2 302 €▼ 80%11 657 €
Total liabilities19 115 €▼ 24%25 194 €▲ 29%19 515 €▲ 102%9 646 €▼ 60%24 274 €
Equity28 520 €▼ 34%43 483 €▲ 4%41 924 €▲ 528%6 672 €▲ into profit-8 506 €
Labour costs-24 149 €▼ 31%-18 427 €▼ 84%-10 008 €▼ 29×-350 €0 €
Employees20%2▲ 100%10%10%1
Filed30.06.202626.06.202509.05.202427.06.202314.07.2022
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
Construction of other civil engineering projects n.e.c. main activity4299190 788 €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 1 502 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
1 502 € · kuni 15.06.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.11.2025 · oldest unpaid claim, 321 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 1 502 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing121 502 €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

1 320 € makseid

Transactions with state institutions

20241 320 €

Largest payers

OÜ Tapa Vesi1 320 €
All payments by month
MonthPayerTypeFieldAmount
01.2024OÜ Tapa VesiOperating costsWater supply1 320 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

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: Construction of other civil engineering projects n.e.c.

20
#CompanyRevenue
1WiSo Engineering OÜ42,0 m €
2LMJP Holding OÜ40,1 m €
3KMG Infra OÜ21,1 m €
4Aktsiaselts EESTI ENERGOMONTAAŽ19,7 m €
5TERASTEENUS OÜ19,0 m €
6Baltpile Osaühing7,0 m €
7Lars Laj Eesti OÜ5,4 m €
8Demirek OÜ5,1 m €
9Nordpont OÜ4,6 m €
10Väljataguse Veod OÜ4,4 m €
11Raudviu OÜ3,5 m €
12EF Ehitus OÜ2,9 m €
13Green Management OÜ2,0 m €
14Läänekivi OÜ2,0 m €
15OSAÜHING UNIGRASS1,8 m €
16OÜ G-Floors1,8 m €
17SPEQ Agri OÜ1,7 m €
18Fellin Invest OÜ1,7 m €
19KHKA OÜ1,6 m €
20Osaühing Merilyni Grupp1,6 m €

OÜ Borkholm Ehitus: place 203 /471

Similar size: Komet OÜ, OÜ Kehila Külamuuseum, Borderlines OÜ, Michel Estonian Agency OÜ, M4U OÜ, Rauski OÜ, Hiiters OÜ, Süva Ehitus OÜ, Talka Grupp OÜ, RaiTeh OÜ

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

Licences, pledges, domains

No data

History and notices

18
DateTypeContent
20.11.2025EntryAmendment entry
02.09.2023EntryAmendment entry
10.04.2023EntryAmendment entry
09.09.2022EntryAmendment entry
02.09.2022Order to remedy deficienciesAmendment entry
04.11.2020Hoiatusmäärus sundlõpetamiseks: ebapiisav netovara
16.02.2018EntryAmendment entry
17.01.2018EntryAmendment entry
15.11.2016EntryMuutmiskanne ÄS § 525 lg 2 alusel
07.08.2014EntryAmendment entry
10.07.2014Order to remedy deficienciesAmendment entry
01.02.2012EntryAmendment entry
31.05.2011Order to remedy deficienciesAmendment entry
02.09.2010EntryAmendment entry
27.08.2010EntryEsimene, deklaratiivne ümberkujundamiskanne
27.08.2010EntryTeine, konstitutiivne ümberkujundamiskanne
27.08.2010EntryÜmberkujundatud äriühingu senise registrikaardi sulgemise märkus
22.07.2010EntryFirst entry