ETENRU
RegisteredPärnu County
Registry code
12154501
VAT number
EE101518271
Address
Pärnu maakond, Tori vald, Tammiste küla, Kullerkupu tn 8, 85009
Registered
31.08.2011 · 15 yrs
Activity
Plumbing, heat and air-conditioning installation 43221
Capital
2 508 €
Email
i•••@f•••.eeLog in to see
Website
www.fennexpartners.ee from email
Business Register 05.10.2026
Ajatatud maksuvõlg 4 653 €
Sales revenue224 k €-25%2025 annual report
Profit8 031 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary815 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 740 €Tax Board 2026 Q2
Cash2 266 €Cash 31.12.2025, annual report
Tax debt4 653 €kogu võlg ajatatudTax Board 05.10.2026 · details below
Revenue 12 months205 k €-20%Tax Board, last 4 quarters
State taxes 12 months37 139 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 4 653 €
Details ↓
Turnover by quarter · latest 56 644 €
61 k87 k51 k58 k51 k76 k22 k57 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
50 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 4 653 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBBB → B → BB
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 20% vs a year earlier
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Tarmo Virula2 companies1 with tax debtPersonal ID ↗10.02.2012
Shareholders 1
Tarmo Virula100,0% 2 508 €02.09.2023
Beneficial owners 1
Tarmo Virula2 companies1 with tax debtdirect holding30.03.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue13,5%
Labour taxes / revenue6,6%
Revenue per employee per month6 294 €
Gross salary (estimate)815 €
Net salary (estimate)767 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q256 644 €▼ 3%3 740 €7 619 €3
2026 Q121 626 €▼ 57%5 256 €11 584 €3
2025 Q476 106 €▼ 13%5 323 €8 832 €3
2025 Q350 665 €▼ 17%6 261 €9 104 €3
2025 Q258 500 €▼ 22%7 036 €13 124 €4
2025 Q150 640 €▼ 22%9 175 €11 300 €4
2024 Q487 276 €▼ 7%3 918 €13 738 €4
2024 Q360 830 €▼ 19%5 831 €8 486 €4
2024 Q275 210 €▼ 23%6 261 €12 774 €4
2024 Q164 780 €▼ 14%10 123 €15 918 €4
2023 Q493 794 €▲ 54%5 649 €8 985 €4
2023 Q374 706 €▲ 83%7 974 €14 123 €4
Show full history (18 quarters)
2023 Q298 251 €▲ 15%6 040 €12 533 €4
2023 Q175 157 €▼ 19%7 253 €13 049 €4
2022 Q460 790 €6 965 €7 655 €4
2022 Q340 761 €3 971 €5 655 €4
2022 Q285 641 €5 602 €12 244 €3
2022 Q192 335 €6 336 €11 592 €3

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 revenue224 k €▼ 25%299 k €▼ 8%326 k €▲ 21%268 k €▲ 30%206 k €
Profit8 031 €▼ 71%27 761 €▲ into profit-22 642 €▲ 53%-47 950 €▼ into loss27 550 €
Profit margin3,6%9,3%-6,9%-17,9%13,4%
Retained earnings28 423 €▲ 43×661 €▼ 97%23 303 €▼ 66%69 534 €▲ 67%41 704 €
Cash2 266 €▼ 11%2 542 €▲ 172%936 €▼ 86%6 779 €▼ 69%21 578 €
Current assets74 586 €▼ 16%89 261 €▲ 50%59 513 €▲ 2%58 196 €▼ 35%89 892 €
Fixed assets52 091 €▲ 24%42 045 €▼ 6%44 546 €▼ 5%47 046 €▲ 16%40 712 €
Assets127 k €▼ 4%131 k €▲ 26%104 k €▼ 1%105 k €▼ 19%131 k €
Current liabilities87 715 €▼ 13%100 k €▼ 1%101 k €▲ 24%81 150 €▲ 38%58 842 €
Long-term liabilities0 €0 €0 €0 €0 €
Total liabilities87 715 €▼ 13%100 k €▼ 1%101 k €▲ 24%81 150 €▲ 38%58 842 €
Equity38 962 €▲ 26%30 930 €▲ 876%3 169 €▼ 87%24 092 €▼ 66%71 762 €
Labour costs-58 169 €▲ 10%-64 634 €▲ 12%-73 555 €▼ 7%-68 527 €▼ 83%-37 382 €
Employees3▼ 25%40%40%4▲ 100%2
Filed04.08.202629.06.202523.08.202429.06.202317.04.2022
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
Plumbing, heat and air-conditioning installation main activity43221224 253 €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 4 653 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
4 653 € · kuni 12.02.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.08.2026 · oldest unpaid claim, 56 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 4 653 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing104 653 €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

6 323 € makseid

Transactions with state institutions

20265 043 €
2024399 €
2023881 €

Largest payers

Pärnu Linnavalitsus4 687 €
SA Endla Teater881 €
Pärnumaa Kutsehariduskeskus399 €
Pärnu Hariduskeskus356 €
All payments by month
MonthPayerTypeFieldAmount
07.2026Pärnu HariduskeskusOperating costsVocational education134 €
06.2026Pärnu LinnavalitsusOperating costsOther housing and communal services4 687 €
01.2026Pärnu HariduskeskusOperating costsVocational education222 €
03.2024Pärnumaa KutsehariduskeskusOperating costsVocational education399 €
11.2023SA Endla TeaterOperating costsTheatres881 €

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: Plumbing, heat and air-conditioning installation

20
#CompanyRevenue
1Aktsiaselts COMFORT AE13,5 m €
2aktsiaselts Pristis13,5 m €
3Aktsiaselts Clik12,4 m €
4City Kliima OÜ9,1 m €
5Zehnder Baltics OÜ8,9 m €
6Fresh-Est OÜ7,5 m €
7AS SKAT-KESKUS6,4 m €
8OÜ Element Grupp6,3 m €
9osaühing Viljandi Õhumeister6,1 m €
10Maaküte OÜ6,0 m €
11Abertson OÜ5,9 m €
12AIT-Nord OÜ5,8 m €
13AS Ecomatic5,5 m €
14Kliimakaubamaja OÜ4,8 m €
15Caverion Eesti AS4,6 m €
16Aktsiaselts Napal4,1 m €
17Feliton Grupp OÜ3,8 m €
18ELTEKS EHITUS OÜ3,7 m €
19MRG System OÜ3,6 m €
20KODA Ehitus OÜ3,1 m €

Fennex Partners OÜ: place 240 /805

Similar size: AIR GLACE OÜ, Osaühing TECO KM, Kliimanurk OÜ, Favel Jahutus OÜ, Eliver OÜ, CR Ventilation OÜ, Seven Tehnika Osaühing, M.R Service OÜ, Kliimatööd24 OÜ, Biltser OÜ

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

Domains

1 records

Domains

DomainSource
fennexpartners.eeemail

History and notices

11
DateTypeContent
14.08.2024Aruandetrahvimäärus
09.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
02.09.2023EntryAmendment entry
06.05.2021Trahvihoiatusmäärus: majandusaasta aruanne esitamata
17.01.2018EntryAmendment entry
06.12.2017EntryAmendment entry
02.12.2017EntryAmendment entry
10.02.2012EntryÜmberkujundamiskanne
10.02.2012Kandemäärus ex officioÜmberkujundatud äriühingu senise registrikaardi sulgemise märkus
30.01.2012EntryAmendment entry
31.08.2011EntryFirst entry