ETENRU
RegisteredTartu County
Registry code
12085131
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Herne tn 5-2, 51007
Registered
04.04.2011 · 15 yrs
Activity
Child day-care activities 88911
Additional activities
Holiday and other short-stay accommodation, Rental and operating of own or leased real estate
Capital
2 500 €
Email
t•••@k•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.kunstiponnid.ee from email
LEI
648812J3AG31I3SL4Y84 ISSUED
Business Register 05.10.2026
Sales revenue158 k €+13%2025 annual report
Profit97 500 €2025 annual report
Employees16Tax Board 2026 Q2
Average gross salary1 157 €estimate, Tax Board 2026 Q2
Labour taxes per quarter28 332 €Tax Board 2026 Q2
Cash67 249 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
State taxes 12 months129 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · 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)
  • Not VAT registered
Stability
RatingAAA → A
In tax debt0 days since 26.09.2026
Notification when something changes
Add the rating badge to your website

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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Tiina Liiv1 companyno tax debtPersonal ID ↗27.06.2017
Verner Liiv1 companyno tax debtPersonal ID ↗08.10.2018
Shareholders 2
Tiina Liiv50,0% 1 250 €19.07.2024
Verner Liiv50,0% 1 250 €19.07.2024
Beneficial owners 2
Tiina Liiv1 companyno tax debtdirect holding02.07.2021
Verner Liiv1 companyno tax debtdirect holding18.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—28 332 €36 104 €16
2026 Q1—27 202 €33 028 €17
2025 Q4—32 149 €31 748 €14
2025 Q3—30 324 €28 062 €15
2025 Q2—30 424 €36 629 €14
2025 Q1—30 248 €36 768 €15
2024 Q4—24 689 €22 699 €15
2024 Q3—23 163 €30 193 €15
2024 Q2—22 920 €21 098 €14
2024 Q1—30 252 €27 996 €15
2023 Q4—21 759 €24 274 €14
2023 Q3—25 444 €27 410 €14
Show full history (18 quarters)
2023 Q2—24 450 €22 676 €15
2023 Q1—24 176 €22 657 €14
2022 Q4—21 964 €24 695 €13
2022 Q3—20 328 €18 895 €13
2022 Q2—16 190 €15 009 €13
2022 Q1—17 720 €16 383 €12

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 revenue158 k €▲ 13%140 k €▼ 3%144 k €▲ 6%136 k €▲ 31%104 k €
Profit97 500 €▲ 107%47 088 €▲ 220%14 728 €▼ 61%37 885 €▲ 1%37 374 €
Profit margin61,7%33,7%10,2%27,8%36,0%
Retained earnings10 470 €▲ 29×358 €▼ 99%61 890 €▲ 7%57 794 €▲ 43%40 421 €
Cash67 249 €▲ 178%24 178 €▼ 28%33 435 €▼ 6%35 410 €▼ 59%86 698 €
Current assets95 909 €▲ 152%38 047 €▲ 6%35 854 €▼ 27%48 993 €▼ 48%94 260 €
Fixed assets72 820 €▼ 5%76 359 €▼ 4%79 899 €▲ 2%78 133 €▲ 550%12 015 €
Assets169 k €▲ 47%114 k €▼ 1%116 k €▼ 9%127 k €▲ 20%106 k €
Current liabilities58 259 €▼ 10%64 460 €▲ 76%36 635 €▲ 27%28 947 €▲ 11%25 980 €
Long-term liabilities———0 €0 €
Total liabilities58 259 €▼ 10%64 460 €▲ 76%36 635 €▲ 27%28 947 €▲ 11%25 980 €
Equity110 k €▲ 121%49 946 €▼ 37%79 118 €▼ 19%98 179 €▲ 22%80 295 €
Labour costs-317 k €▼ 6%-300 k €▼ 5%-284 k €▼ 30%-219 k €▼ 19%-184 k €
Employees150%15▲ 7%14▲ 8%130%13
Filed12.02.202619.05.202511.06.202407.07.202302.07.2023
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
Child day-care activities main activity88911144 171 €91%
Holiday and other short-stay accommodation5520412 758 €8%
Rental and operating of own or leased real estate682011 166 €1%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 05.10.2026

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

1,7 mln € makseid · 1 toetust

Transactions with state institutions

2026362 k €
2025500 k €
2024437 k €
2023402 k €

Largest payers

Tartu Linnavalitsus1 592 849 €
Kastre Vallavalitsus26 047 €
Kambja Vallavalitsus25 771 €
Tartu Vallavalitsus24 760 €
Luunja Vallavalitsus14 942 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu LinnavalitsusMuud toetusedPre-school education42 297 €
08.2026Kastre VallavalitsusOperating costsPre-school education566 €
08.2026Kambja VallavalitsusOperating costsPre-school education549 €
08.2026Luunja VallavalitsusOperating costsPre-school education534 €
08.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups81 €
07.2026Tartu LinnavalitsusMuud toetusedPre-school education44 426 €
07.2026Kastre VallavalitsusOperating costsPre-school education566 €
07.2026Kambja VallavalitsusOperating costsPre-school education549 €
07.2026Luunja VallavalitsusOperating costsPre-school education534 €
07.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups156 €
06.2026Tartu LinnavalitsusMuud toetusedPre-school education44 004 €
06.2026Kambja VallavalitsusOperating costsPre-school education2 974 €
06.2026Valgamaa KutseõppekeskusOperating costsKutsehariduse õpetajate tööjõukulud782 €
06.2026Kastre VallavalitsusOperating costsPre-school education566 €
06.2026Luunja VallavalitsusOperating costsPre-school education534 €
06.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups127 €
06.2026Tartu Tervishoiu KõrgkoolOperating costsKutsehariduse õpetajate tööjõukulud104 €
05.2026Tartu LinnavalitsusMuud toetusedPre-school education43 214 €
05.2026Kastre VallavalitsusOperating costsPre-school education566 €
05.2026Luunja VallavalitsusOperating costsPre-school education534 €
05.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups152 €
04.2026Tartu LinnavalitsusMuud toetusedPre-school education47 444 €
04.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
04.2026Kastre VallavalitsusOperating costsPre-school education566 €
04.2026Luunja VallavalitsusOperating costsPre-school education534 €
04.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups152 €
03.2026Tartu LinnavalitsusMuud toetusedPre-school education41 296 €
03.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
03.2026Kastre VallavalitsusOperating costsPre-school education566 €
03.2026Luunja VallavalitsusOperating costsPre-school education534 €
03.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups132 €
02.2026Tartu LinnavalitsusMuud toetusedPre-school education41 236 €
02.2026Kambja VallavalitsusOperating costsPre-school education1 659 €
02.2026Kastre VallavalitsusOperating costsPre-school education566 €
02.2026Luunja VallavalitsusOperating costsPre-school education534 €
02.2026Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups158 €
01.2026Tartu LinnavalitsusMuud toetusedPre-school education37 191 €
01.2026Kambja VallavalitsusOperating costsPre-school education1 482 €
01.2026Kastre VallavalitsusOperating costsPre-school education507 €
01.2026Luunja VallavalitsusOperating costsPre-school education476 €
12.2025Tartu LinnavalitsusMuud toetusedPre-school education35 990 €
12.2025Valgamaa KutseõppekeskusOperating costsKutsehariduse õpetajate tööjõukulud3 300 €
12.2025Kambja VallavalitsusOperating costsPre-school education988 €
12.2025Kastre VallavalitsusOperating costsPre-school education507 €
12.2025Luunja VallavalitsusOperating costsPre-school education476 €
12.2025Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups137 €
11.2025Tartu LinnavalitsusMuud toetusedPre-school education72 072 €
11.2025Kambja VallavalitsusOperating costsPre-school education1 482 €
11.2025Kastre VallavalitsusOperating costsPre-school education507 €
11.2025Luunja VallavalitsusOperating costsPre-school education476 €
11.2025Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups162 €
10.2025Tartu LinnavalitsusMuud toetusedPre-school education33 705 €
10.2025Kambja VallavalitsusOperating costsPre-school education1 482 €
10.2025Kastre VallavalitsusOperating costsPre-school education507 €
10.2025Luunja VallavalitsusOperating costsPre-school education476 €
09.2025Tartu LinnavalitsusMuud toetusedPre-school education35 244 €
09.2025Tartu VallavalitsusOperating costsPre-school education2 452 €
09.2025Kambja VallavalitsusOperating costsPre-school education845 €
09.2025Kastre VallavalitsusOperating costsPre-school education507 €
09.2025Luunja VallavalitsusOperating costsPre-school education475 €
08.2025Tartu LinnavalitsusMuud toetusedPre-school education35 433 €
08.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
08.2025Kambja VallavalitsusOperating costsPre-school education988 €
08.2025Kastre VallavalitsusOperating costsPre-school education507 €
07.2025Tartu LinnavalitsusMuud toetusedPre-school education35 574 €
07.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
07.2025Kambja VallavalitsusOperating costsPre-school education988 €
07.2025Kastre VallavalitsusOperating costsPre-school education507 €
06.2025Tartu LinnavalitsusMuud toetusedPre-school education35 112 €
06.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
06.2025Kambja VallavalitsusOperating costsPre-school education988 €
06.2025Kastre VallavalitsusOperating costsPre-school education507 €
06.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education238 €
05.2025Tartu LinnavalitsusMuud toetusedPre-school education36 916 €
05.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
05.2025Kastre VallavalitsusOperating costsPre-school education507 €
05.2025Kambja VallavalitsusOperating costsPre-school education494 €
05.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
04.2025Tartu LinnavalitsusMuud toetusedPre-school education34 452 €
04.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
04.2025Kastre VallavalitsusOperating costsPre-school education507 €
04.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
04.2025Kambja VallavalitsusOperating costsPre-school education217 €
03.2025Tartu LinnavalitsusMuud toetusedPre-school education35 963 €
03.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
03.2025Kastre VallavalitsusOperating costsPre-school education507 €
03.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
02.2025Tartu LinnavalitsusMuud toetusedPre-school education35 910 €
02.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
02.2025Kastre VallavalitsusOperating costsPre-school education507 €
02.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
01.2025Tartu LinnavalitsusMuud toetusedPre-school education36 475 €
01.2025Tartu VallavalitsusOperating costsPre-school education1 471 €
01.2025Kastre VallavalitsusOperating costsPre-school education512 €
01.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
12.2024Tartu LinnavalitsusMuud toetusedPre-school education35 535 €
12.2024Tartu VallavalitsusOperating costsPre-school education1 456 €
12.2024Kastre VallavalitsusOperating costsPre-school education512 €
12.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
11.2024Tartu LinnavalitsusMuud toetusedPre-school education34 221 €
11.2024Tartu VallavalitsusOperating costsPre-school education981 €
11.2024Kastre VallavalitsusOperating costsPre-school education512 €
11.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
10.2024Tartu LinnavalitsusMuud toetusedPre-school education32 413 €
10.2024Tartu VallavalitsusOperating costsPre-school education981 €
10.2024Kastre VallavalitsusOperating costsPre-school education512 €
10.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education475 €
09.2024Tartu LinnavalitsusMuud toetusedPre-school education35 444 €
09.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education1 016 €
09.2024Tartu VallavalitsusOperating costsPre-school education981 €
09.2024Kastre VallavalitsusOperating costsPre-school education512 €
09.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups53 €
08.2024Tartu LinnavalitsusMuud toetusedPre-school education36 775 €
08.2024Kastre VallavalitsusOperating costsPre-school education512 €
08.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups50 €
07.2024Tartu LinnavalitsusMuud toetusedPre-school education35 625 €
07.2024Kastre VallavalitsusOperating costsPre-school education512 €
07.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups308 €
06.2024Tartu LinnavalitsusMuud toetusedPre-school education36 402 €
06.2024Kastre VallavalitsusOperating costsPre-school education512 €
06.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups325 €
05.2024Tartu LinnavalitsusMuud toetusedPre-school education35 625 €
05.2024Kastre VallavalitsusOperating costsPre-school education512 €
05.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups246 €
04.2024Tartu LinnavalitsusMuud toetusedPre-school education35 981 €
04.2024Kastre VallavalitsusOperating costsPre-school education512 €
04.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups275 €
03.2024Tartu LinnavalitsusMuud toetusedPre-school education35 263 €
03.2024Kastre VallavalitsusOperating costsPre-school education512 €
03.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups263 €
02.2024Tartu LinnavalitsusMuud toetusedPre-school education35 042 €
02.2024Kastre VallavalitsusOperating costsPre-school education512 €
02.2024Luunja VallavalitsusOperating costsPre-school education475 €
02.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups245 €
01.2024Tartu LinnavalitsusMuud toetusedPre-school education32 804 €
01.2024Kastre VallavalitsusOperating costsPre-school education490 €
01.2024Luunja VallavalitsusOperating costsPre-school education465 €
01.2024Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups217 €
01.2024Raasiku VallavalitsusOperating costsPre-school education147 €
12.2023Tartu LinnavalitsusMuud toetusedPre-school education32 293 €
12.2023Kastre VallavalitsusOperating costsPre-school education490 €
12.2023Luunja VallavalitsusOperating costsPre-school education438 €
12.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups280 €
11.2023Tartu LinnavalitsusMuud toetusedPre-school education32 312 €
11.2023Kastre VallavalitsusOperating costsPre-school education490 €
11.2023Luunja VallavalitsusOperating costsPre-school education438 €
11.2023Raasiku VallavalitsusOperating costsPre-school education434 €
11.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups285 €
10.2023Tartu LinnavalitsusMuud toetusedPre-school education30 771 €
10.2023Kastre VallavalitsusOperating costsPre-school education490 €
10.2023Tartu VallavalitsusOperating costsPre-school education461 €
10.2023Luunja VallavalitsusOperating costsPre-school education438 €
10.2023Raasiku VallavalitsusOperating costsPre-school education434 €
10.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups243 €
09.2023Tartu LinnavalitsusMuud toetusedPre-school education32 447 €
09.2023Kastre VallavalitsusOperating costsPre-school education881 €
09.2023Tartu VallavalitsusOperating costsPre-school education461 €
09.2023Raasiku VallavalitsusOperating costsPre-school education454 €
09.2023Luunja VallavalitsusOperating costsPre-school education438 €
09.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups380 €
08.2023Tartu LinnavalitsusMuud toetusedPre-school education29 179 €
08.2023Kastre VallavalitsusOperating costsPre-school education979 €
08.2023Nõo VallavalitsusOperating costsPre-school education473 €
08.2023Kambja VallavalitsusOperating costsPre-school education471 €
08.2023Raasiku VallavalitsusOperating costsPre-school education454 €
08.2023Luunja VallavalitsusOperating costsPre-school education438 €
08.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups324 €
07.2023Tartu LinnavalitsusMuud toetusedPre-school education30 222 €
07.2023Kastre VallavalitsusOperating costsPre-school education979 €
07.2023Tartu VallavalitsusOperating costsPre-school education922 €
07.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups554 €
07.2023Luunja VallavalitsusOperating costsPre-school education476 €
07.2023Nõo VallavalitsusOperating costsPre-school education473 €
07.2023Kambja VallavalitsusOperating costsPre-school education471 €
07.2023Raasiku VallavalitsusOperating costsPre-school education454 €
06.2023Tartu LinnavalitsusMuud toetusedPre-school education30 501 €
06.2023Kastre VallavalitsusOperating costsPre-school education979 €
06.2023Tartu VallavalitsusOperating costsPre-school education922 €
06.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups593 €
06.2023Luunja VallavalitsusOperating costsPre-school education476 €
06.2023Nõo VallavalitsusOperating costsPre-school education473 €
06.2023Kambja VallavalitsusOperating costsPre-school education471 €
06.2023Raasiku VallavalitsusOperating costsPre-school education454 €
05.2023Tartu LinnavalitsusMuud toetusedPre-school education29 046 €
05.2023Kastre VallavalitsusOperating costsPre-school education1 469 €
05.2023Tartu VallavalitsusOperating costsPre-school education922 €
05.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups540 €
05.2023Luunja VallavalitsusOperating costsPre-school education476 €
05.2023Kambja VallavalitsusOperating costsPre-school education471 €
05.2023Raasiku VallavalitsusOperating costsPre-school education454 €
05.2023Nõo VallavalitsusOperating costsPre-school education395 €
04.2023Tartu LinnavalitsusMuud toetusedPre-school education29 708 €
04.2023Kastre VallavalitsusOperating costsPre-school education1 224 €
04.2023Tartu VallavalitsusOperating costsPre-school education1 060 €
04.2023Tartu LinnavalitsusSotsiaaltoetusedOther protection of social risk groups605 €
04.2023Luunja VallavalitsusOperating costsPre-school education476 €
04.2023Kambja VallavalitsusOperating costsPre-school education471 €
04.2023Raasiku VallavalitsusOperating costsPre-school education454 €
03.2023Tartu LinnavalitsusMuud toetusedPre-school education30 222 €
03.2023Kambja VallavalitsusOperating costsPre-school education2 826 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Kunstipõnnid
Lõpetatud · Riigi Tugiteenuste Keskus
Alustava ettevõtja stardi- ja kasvutoetus01.04.2011 – 31.03.20128 558 €

Riigi Tugiteenuste Keskus, 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: Child day-care activities

20

Domains

1 records

Domains

DomainSource
kunstiponnid.eeemail

History and notices

13
DateTypeContent
19.07.2024EntryAmendment entry
16.07.2024Negative entry order: deficiencies not remediedOsanike muutmine
28.06.2024Order to remedy deficienciesOsanike muutmine
02.09.2023EntryAmendment entry
11.10.2018EntryAmendment entry
08.10.2018EntryAmendment entry
25.09.2018Order to remedy deficienciesAmendment entry
06.06.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
17.01.2018EntryAmendment entry
23.12.2017EntryAmendment entry
02.12.2017EntryAmendment entry
27.06.2017EntryAmendment entry
04.04.2011EntryFirst entry