ETENRU
RegisteredTartu County
Registry code
12045166
VAT number
EE101554251
Address
Tartu maakond, Tartu linn, Tartu linn, Väike-Turu tn 7/4, 51004
Registered
20.01.2011 · 15 yrs
Activity
Legal activities 69101
Capital
2 500 €
Email
i•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
https://lmp.ee/
LEI
984500C9DVC5OE8B6947 ISSUED
Business Register 07.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue767 k €+16%2025 annual report
Profit36 689 €2025 annual report
Employees8Tax Board 2026 Q2
Average gross salary3 438 €estimate, Tax Board 2026 Q2
Labour taxes per quarter42 077 €Tax Board 2026 Q2
Cash28 228 €Cash 31.12.2025, annual report
Tax debt22 516 €kogu võlg ajatatudTax Board 07.10.2026 · details below
Revenue 12 months782 k €+2%Tax Board, last 4 quarters
State taxes 12 months270 k €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 24 396 €
Details ↓
Turnover by quarter · latest 262 tuh €
144 k203 k172 k247 k172 k183 k165 k262 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
52 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 22 516 €
  • 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 debt12 days since 26.09.2026
Revenue 12 months▲ 2% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue19,7%
Labour taxes / revenue16,1%
Revenue per employee per month10 915 €
Gross salary (estimate)3 438 €
Net salary (estimate)2 739 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2261 964 €▲ 6%42 077 €51 730 €8
2026 Q1164 730 €▼ 4%29 396 €64 901 €8
2025 Q4183 229 €▼ 10%47 700 €80 633 €9
2025 Q3172 314 €▲ 19%46 324 €72 860 €10
2025 Q2246 884 €▲ 46%47 764 €84 525 €10
2025 Q1172 289 €▲ 10%28 483 €61 135 €10
2024 Q4203 001 €▲ 13%58 696 €86 308 €11
2024 Q3144 469 €▼ 6%26 104 €30 259 €11
2024 Q2169 494 €▲ 17%48 560 €66 134 €11
2024 Q1156 958 €▲ 63%42 933 €68 510 €11
2023 Q4180 184 €▲ 24%43 779 €72 460 €8
2023 Q3153 159 €▲ 47%32 592 €56 170 €9
Show full history (18 quarters)
2023 Q2144 411 €▲ 101%30 022 €47 486 €7
2023 Q196 117 €▲ 79%11 384 €10 057 €8
2022 Q4144 811 €24 086 €38 895 €7
2022 Q3104 246 €19 898 €35 198 €7
2022 Q271 915 €15 828 €23 834 €6
2022 Q153 761 €13 104 €19 180 €4

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 revenue767 k €▲ 16%663 k €▲ 10%605 k €▲ 52%399 k €▲ 40%285 k €
Profit36 689 €▲ 598%5 256 €▼ 74%20 373 €▲ into profit-5 995 €▼ into loss35 090 €
Profit margin4,8%0,8%3,4%-1,5%12,3%
Retained earnings25 859 €▲ 26%20 603 €▲ 127×162 €▼ 97%5 997 €▲ into profit-28 843 €
Cash28 228 €▲ 502%4 686 €▼ 75%18 569 €▲ 238%5 489 €▼ 28%7 661 €
Current assets103 k €▼ 1%104 k €▼ 3%107 k €▲ 43%74 533 €▲ 38%53 952 €
Fixed assets86 787 €▼ 25%116 k €▲ 18×6 347 €▼ 19%7 853 €▲ 4%7 534 €
Assets190 k €▼ 14%220 k €▲ 94%113 k €▲ 37%82 386 €▲ 34%61 486 €
Current liabilities125 k €▼ 35%191 k €▲ 128%83 472 €▲ 20%69 403 €▲ 78%38 992 €
Long-term liabilities0 €▼ 100%832 €▼ 87%6 459 €▼ 37%10 231 €▼ 26%13 747 €
Total liabilities125 k €▼ 35%191 k €▲ 113%89 931 €▲ 13%79 634 €▲ 51%52 739 €
Equity65 298 €▲ 128%28 609 €▲ 23%23 285 €▲ 746%2 752 €▼ 69%8 747 €
Labour costs-346 k €▲ 31%-503 k €▼ 61%-312 k €▼ 67%-187 k €▼ 48%-126 k €
Employees10▼ 17%12▲ 50%8▲ 33%6▲ 100%3
Filed25.05.202605.06.202506.03.202410.07.202315.06.2022
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
Legal activities main activity69101766 912 €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 22 516 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
22 516 € · kuni 30.09.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.02.2026 · oldest unpaid claim, 229 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 24 396 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1224 396 €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

315 tuh € makseid · 2 tenders

Transactions with state institutions

202641 722 €
2025125 k €
202474 122 €
202373 917 €

Largest payers

Eesti Advokatuur245 005 €
Maaelu Teadmuskeskus31 503 €
Valga Vallavalitsus12 556 €
Põhja-Pärnumaa Vallavalitsus7 014 €
Viru Maakohus5 736 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Eesti AdvokatuurCurrent liabilitiesKohus4 821 €
08.2026Valga VallavalitsusOperating costsGeneral economic development projects409 €
07.2026Eesti AdvokatuurCurrent liabilitiesKohus4 635 €
07.2026Valga VallavalitsusOperating costsGeneral economic development projects2 182 €
07.2026SA Teaduskeskus AhhaaOperating costsOther education, incl. administration361 €
06.2026Eesti AdvokatuurCurrent liabilitiesKohus4 023 €
05.2026Eesti AdvokatuurCurrent liabilitiesKohus5 291 €
05.2026SA Teaduskeskus AhhaaOperating costsOther education, incl. administration208 €
04.2026Eesti AdvokatuurCurrent liabilitiesKohus4 171 €
04.2026Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses730 €
03.2026Eesti AdvokatuurCurrent liabilitiesKohus4 569 €
02.2026Eesti AdvokatuurCurrent liabilitiesKohus4 050 €
02.2026Tartu MaakohusOperating costsKohus1 025 €
01.2026Eesti AdvokatuurCurrent liabilitiesKohus5 248 €
12.2025Eesti AdvokatuurCurrent liabilitiesKohus11 917 €
11.2025Valga VallavalitsusOperating costsGeneral economic development projects9 718 €
11.2025Eesti AdvokatuurCurrent liabilitiesKohus6 154 €
10.2025Eesti AdvokatuurCurrent liabilitiesKohus10 443 €
10.2025SA Teaduskeskus AhhaaOperating costsOther education, incl. administration1 611 €
09.2025Eesti AdvokatuurCurrent liabilitiesKohus7 322 €
09.2025SA Teaduskeskus AhhaaOperating costsOther education, incl. administration1 808 €
08.2025Eesti AdvokatuurCurrent liabilitiesKohus3 361 €
08.2025SA Teaduskeskus AhhaaOperating costsOther education, incl. administration536 €
08.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses372 €
07.2025Eesti AdvokatuurCurrent liabilitiesKohus4 655 €
07.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects1 111 €
07.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses305 €
06.2025Eesti AdvokatuurCurrent liabilitiesKohus15 351 €
06.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses2 249 €
06.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects224 €
05.2025Eesti AdvokatuurCurrent liabilitiesKohus11 627 €
05.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 106 €
05.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects864 €
04.2025Eesti AdvokatuurCurrent liabilitiesKohus6 921 €
04.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects770 €
04.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses360 €
03.2025Eesti AdvokatuurCurrent liabilitiesKohus6 145 €
03.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects3 162 €
03.2025Tartu MaakohusOperating costsKohus1 025 €
03.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses842 €
02.2025Eesti AdvokatuurCurrent liabilitiesKohus3 380 €
02.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 482 €
01.2025Eesti AdvokatuurCurrent liabilitiesKohus5 199 €
01.2025Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses4 323 €
01.2025Põhja-Pärnumaa VallavalitsusOperating costsGeneral economic development projects653 €
01.2025Elva Varahalduse OÜOperating costsOther housing and communal services322 €
12.2024Eesti AdvokatuurCurrent liabilitiesKohus11 742 €
12.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses3 221 €
12.2024Valga VallavalitsusOperating costsGeneral economic development projects246 €
11.2024Eesti AdvokatuurCurrent liabilitiesKohus1 901 €
10.2024Eesti AdvokatuurCurrent liabilitiesKohus6 237 €
10.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses610 €
09.2024Eesti AdvokatuurCurrent liabilitiesKohus4 404 €
09.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 220 €
08.2024Eesti AdvokatuurCurrent liabilitiesKohus3 296 €
08.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 797 €
07.2024Eesti AdvokatuurCurrent liabilitiesKohus2 948 €
07.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses319 €
07.2024Põhja-Pärnumaa VallavalitsusOperating costsOther general services231 €
07.2024StatistikaametOperating costsPlaneerimis- ja statistikateenused146 €
06.2024Eesti AdvokatuurCurrent liabilitiesKohus8 111 €
05.2024Eesti AdvokatuurCurrent liabilitiesKohus5 195 €
05.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 562 €
05.2024StatistikaametOperating costsPlaneerimis- ja statistikateenused173 €
04.2024Eesti AdvokatuurCurrent liabilitiesKohus3 180 €
04.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses974 €
03.2024Eesti AdvokatuurCurrent liabilitiesKohus6 970 €
03.2024Viru MaakohusOperating costsKohus432 €
03.2024Häädemeeste VallavalitsusOperating costsPre-school education166 €
02.2024Eesti AdvokatuurCurrent liabilitiesKohus6 053 €
01.2024Eesti AdvokatuurCurrent liabilitiesKohus2 068 €
01.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses918 €
12.2023Eesti AdvokatuurCurrent liabilitiesKohus7 571 €
12.2023Mustvee VallavalitsusOther operating expensesMunicipal government2 120 €
12.2023Põlva VallavalitsusOperating costsMunicipal government2 090 €
12.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 508 €
11.2023Eesti AdvokatuurCurrent liabilitiesKohus6 804 €
10.2023Eesti AdvokatuurCurrent liabilitiesKohus3 198 €
10.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses2 550 €
10.2023Viru MaakohusOperating costsKohus1 504 €
09.2023Eesti AdvokatuurCurrent liabilitiesKohus3 868 €
09.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 474 €
08.2023Eesti AdvokatuurCurrent liabilitiesKohus4 360 €
08.2023Viru MaakohusOperating costsKohus792 €
08.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses650 €
08.2023Elva Varahalduse OÜOperating costsOther housing and communal services307 €
07.2023Eesti AdvokatuurCurrent liabilitiesKohus6 991 €
07.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 780 €
07.2023Viru MaakohusOperating costsKohus870 €
06.2023Eesti AdvokatuurCurrent liabilitiesKohus8 852 €
06.2023Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses1 152 €
05.2023Eesti AdvokatuurCurrent liabilitiesKohus3 761 €
05.2023StatistikaametOperating costsPlaneerimis- ja statistikateenused398 €
04.2023Viru MaakohusOperating costsKohus1 662 €
04.2023Eesti AdvokatuurCurrent liabilitiesKohus1 340 €
04.2023StatistikaametOperating costsPlaneerimis- ja statistikateenused115 €
03.2023Eesti AdvokatuurCurrent liabilitiesKohus4 097 €
03.2023StatistikaametOperating costsPlaneerimis- ja statistikateenused240 €
02.2023Eesti AdvokatuurCurrent liabilitiesKohus518 €
02.2023Viru MaakohusOperating costsKohus476 €
01.2023Eesti AdvokatuurCurrent liabilitiesKohus2 257 €
01.2023Elva Varahalduse OÜOperating costsBioloogilise mitmekesisuse ja maastiku kaitse611 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
22.09.2026Riigi Tugiteenuste KeskusFramework agreement60 000 €
16.06.2026Politsei- ja PiirivalveametRL64 800 000 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

16

Top 20 in activity: Legal activities

20

Domains

1 records

Domains

DomainSource
lmp.eeBusiness Register

History and notices

16
DateTypeContent
10.09.2026EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
05.08.2025EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
02.09.2023EntryAmendment entry
02.03.2021EntryEralduva isiku jagunemiskanne (teine, konstitutiivne kanne jagunemisel)
10.02.2021Order to remedy deficienciesEsimene, deklaratiivne jagunemiskanne (omandava isiku registrikaardile)
18.11.2020Order to remedy deficienciesEsimene, deklaratiivne jagunemiskanne (omandava isiku registrikaardile)
08.10.2020EntryAmendment entry
29.01.2018EntryEralduva isiku jagunemiskanne (teine, konstitutiivne kanne jagunemisel)
17.01.2018EntryAmendment entry
05.01.2018Order to remedy deficienciesEralduva isiku jagunemiskanne (teine, konstitutiivne kanne jagunemisel)
23.11.2017EntryAmendment entry
04.03.2014EntryAmendment entry
26.02.2014EntrySecond, constitutive merger entry (on the acquiring company's register card)
29.11.2012EntryMuutmiskanne ÄS § 525 lg 2 alusel
16.07.2012EntryAmendment entry
20.01.2011EntryFirst entry