ETENRU
RegisteredHarju County
Registry code
12001281
VAT number
EE101404084
Address
Harju maakond, Tallinn, Põhja-Tallinna linnaosa, Niine tn 11, 10414
Registered
04.10.2010 · 16 yrs
Activity
Other specialised construction activities n.e.c. 4399
Capital
3 834 €
Email
v•••@r•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.restuudio.com from email
Business Register 07.10.2026
Sales revenue57 944 €-70%2025 annual report
Profit-13 011 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary16 €estimate, Tax Board 2026 Q2
Labour taxes per quarter144 €Tax Board 2026 Q2
Cash49 029 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months65 937 €-59%Tax Board, last 4 quarters
State taxes 12 months20 580 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 4 365 €
65 k81 k14 k1 43126 k7 37528 k4 365
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▼ 59% 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
Varje Õunapuu2 companiesno tax debtPersonal ID ↗18.03.2020
Shareholders 2
Hilkka Hiiop50,0% 1 917 €15.04.2025
Varje Õunapuu50,0% 1 917 €15.04.2025
Beneficial owners 2
Hilkka Hiiop2 companiesno tax debtdirect holding28.10.2018
Varje Õunapuu2 companiesno tax debtdirect holding15.07.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue16,9%
Labour taxes / revenue3,3%
Revenue per employee per month242 €
Gross salary (estimate)16 €
Net salary (estimate)15 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q24 365 €▲ 205%144 €738 €6
2026 Q128 098 €▲ 97%4 227 €9 927 €6
2025 Q47 375 €▼ 91%2 551 €3 315 €18
2025 Q326 099 €▼ 60%2 437 €6 600 €17
2025 Q21 431 €▼ 95%633 €807 €16
2025 Q114 248 €▼ 58%1 976 €4 594 €16
2024 Q481 106 €▲ 102%3 492 €18 222 €18
2024 Q365 089 €▲ 195%4 769 €15 276 €19
2024 Q228 407 €▲ 55%3 519 €7 867 €17
2024 Q133 755 €▲ 41%4 795 €10 309 €25
2023 Q440 250 €▲ 56%7 416 €12 654 €25
2023 Q322 037 €▼ 42%2 635 €4 738 €23
Show full history (18 quarters)
2023 Q218 328 €▲ 108%4 385 €6 865 €18
2023 Q124 005 €▲ 601%4 778 €8 507 €21
2022 Q425 725 €4 226 €8 022 €19
2022 Q337 820 €4 735 €10 301 €19
2022 Q28 818 €1 227 €2 100 €18
2022 Q13 425 €511 €678 €20

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 revenue57 944 €▼ 70%194 k €▲ 72%112 k €▲ 17%95 627 €▼ 33%142 k €
Profit-13 011 €▼ into loss26 222 €▲ into profit-15 061 €▼ 16×-960 €▼ into loss12 339 €
Profit margin-22,5%13,6%-13,4%-1,0%8,7%
Retained earnings48 364 €▲ 118%22 142 €▼ 40%37 203 €▼ 3%38 163 €▲ 48%25 824 €
Cash49 029 €▲ 10%44 685 €▲ 766%5 159 €▼ 88%44 104 €▲ 9%40 477 €
Current assets49 227 €▼ 17%58 981 €▲ 50%39 432 €▼ 23%50 974 €▲ 20%42 631 €
Fixed assets0 €0 €▼ 100%459 €▼ 60%1 146 €▼ 37%1 833 €
Assets49 227 €▼ 17%58 981 €▲ 48%39 891 €▼ 23%52 120 €▲ 17%44 464 €
Current liabilities9 784 €▲ 50%6 527 €▼ 52%13 659 €▲ 26%10 827 €▲ 390%2 211 €
Total liabilities9 784 €▲ 50%6 527 €▼ 52%13 659 €▲ 26%10 827 €▲ 390%2 211 €
Equity39 443 €▼ 25%52 454 €▲ 100%26 232 €▼ 36%41 293 €▼ 2%42 253 €
Labour costs-22 260 €▲ 41%-37 578 €▲ 25%-50 095 €▼ 37%-36 474 €▲ 13%-41 871 €
Employees2▼ 50%4▼ 33%6▲ 20%5▼ 17%6
Filed30.06.202615.06.202515.07.202408.07.202302.11.2022
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
Other specialised construction activities n.e.c. main activity439957 944 €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

277 tuh € makseid

Transactions with state institutions

20265 497 €
202516 414 €
2024211 k €
202344 592 €

Largest payers

Riigi Kinnisvara AS177 251 €
SA Eesti Meremuuseum26 617 €
SA Eesti Vabaõhumuuseum23 782 €
Tallinna Linnavaraamet19 520 €
RIIGIKOGU (Riigikogu Kantselei)8 939 €
All payments by month
MonthPayerTypeFieldAmount
07.2026Tartu VallavalitsusOperating costsOther housing and communal services905 €
06.2026SA Eesti KunstimuuseumOperating costsMuseums150 €
03.2026Riigi Kinnisvara ASOperating costsOther general services298 €
02.2026SA Eesti MeremuuseumOperating costsMuseums3 844 €
01.2026Märjamaa VallavalitsusOperating costsYouth hobby education and activities300 €
12.2025SA Eesti VabaõhumuuseumOperating costsMuseums2 009 €
11.2025SA Eesti MeremuuseumOperating costsMuseums2 069 €
11.2025SA Eesti VabaõhumuuseumOperating costsMuseums310 €
09.2025Põlva VallavalitsusOperating costsHeritage protection7 783 €
08.2025SA Eesti VabaõhumuuseumOperating costsMuseums2 480 €
08.2025SA Eesti MeremuuseumOperating costsMuseums787 €
05.2025SA Eesti MeremuuseumOperating costsMuseums976 €
12.2024SA Virumaa MuuseumidOperating costsMuseums293 €
11.2024Riigi Kinnisvara ASFixed assetsOther general services70 440 €
11.2024SA Eesti VabaõhumuuseumOperating costsMuseums12 655 €
11.2024SA Eesti MeremuuseumOperating costsMuseums8 079 €
09.2024SA Südalinna TeaterOperating costsTheatres561 €
08.2024SA Eesti VabaõhumuuseumOperating costsMuseums6 328 €
08.2024Riigi Kinnisvara ASOperating costsOther general services4 972 €
07.2024Riigi Kinnisvara ASFixed assetsOther general services27 022 €
07.2024Tallinna LinnavaraametOperating costsBasic and general secondary education19 520 €
07.2024Riigi Kinnisvara ASOperating costsOther general services4 972 €
07.2024SA Eesti MeremuuseumOperating costsMuseums2 010 €
04.2024Riigi Kinnisvara ASFixed assetsOther general services27 022 €
01.2024Riigi Kinnisvara ASFixed assetsOther general services26 579 €
01.2024SA Narva MuuseumOperating costsMuseums240 €
12.2023RIIGIKOGU (Riigikogu Kantselei)Fixed assetsCentral government executive and legislative bodies5 959 €
12.2023MuinsuskaitseametOperating costsHeritage protection1 000 €
10.2023Riigi Kinnisvara ASFixed assetsOther general services15 947 €
10.2023SA Eesti MeremuuseumOperating costsMuseums6 556 €
10.2023Kose VallavalitsusOperating costsMunicipal government2 490 €
09.2023MuinsuskaitseametOperating costsHeritage protection360 €
08.2023Kose VallavalitsusOperating costsMunicipal government2 490 €
07.2023SA Narva MuuseumOperating costsMuseums1 404 €
05.2023SA Virumaa MuuseumidOperating costsMuseums1 274 €
05.2023Türi VallavalitsusOperating costsBasic and general secondary education996 €
04.2023RIIGIKOGU (Riigikogu Kantselei)Operating costsCentral government executive and legislative bodies2 980 €
04.2023SA Eesti MeremuuseumOperating costsMuseums2 296 €
02.2023Lääneranna VallavalitsusFixed assetsMuseums840 €

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: Other specialised construction activities n.e.c.

20
#CompanyRevenue
1Aktsiaselts Scanweld14,0 m €
2EnergyMentor OÜ5,7 m €
3Fortune OÜ3,1 m €
4OSAÜHING MPT EHITUS3,1 m €
5Betoteam OÜ2,6 m €
6SK EST OÜ1,8 m €
7MPship OÜ1,7 m €
8KATERAS OÜ1,6 m €
9Osaühing Vimco Grupp1,5 m €
10Tornitöö OÜ1,5 m €
11Lubjakivi OÜ1,4 m €
12Laiers grupp OÜ1,4 m €
13Rapid Project OÜ1,4 m €
14Bornit Baltic OÜ1,3 m €
15URETEK Baltic OÜ1,3 m €
16OÜ MPT BETOON1,3 m €
17SCORP CAPITAL OÜ1,2 m €
18RMC Ehitus OÜ1,1 m €
19Estrade PM OÜ1,1 m €
20DENORAM OÜ1,0 m €

H&M Restuudio OÜ: place 311 /739

Similar size: HaPaS OÜ, Romiauto OÜ, EBM Trade OÜ, Sandblasting OÜ, Siar Ehitus Grupp OÜ, Kinnisvaraarenduse OÜ, EstGroup Ehitus OÜ, Exponova OÜ, Gromell OÜ, Kroodi Tehnopark 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
Heritage protectionE 551/201127.11.2012

Domains

DomainSource
restuudio.comemail

History and notices

15
DateTypeContent
29.09.2025EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
05.06.2025EntryAmendment entry
15.04.2025EntryAmendment entry
10.04.2025Order to remedy deficienciesAmendment entry
23.09.2024EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
09.07.2024Warning order on deletion from the register: annual report not filed
02.09.2023EntryAmendment entry
18.03.2020EntryAmendment entry
27.02.2020Order to remedy deficienciesAmendment entry
17.01.2018EntryAmendment entry
01.12.2017EntryAmendment entry
31.08.2016EntryAmendment entry
15.12.2011EntryAmendment entry
04.10.2010EntryFirst entry
29.09.2010Order to remedy deficienciesFirst entry