ETENRU
RegisteredTartu County
Registry code
12169885
VAT number
EE101488356
Address
Tartu maakond, Tartu linn, Tartu linn, Küütri tn 3, 51007
Registered
30.09.2011 · 15 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Capital
2 500 €
Email
i•••@p•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.pazzo.ee from email
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue747 k €-30%2025 annual report
Profit-62 441 €2025 annual report
Employees21Tax Board 2026 Q2
Average gross salary999 €estimate, Tax Board 2026 Q2
Labour taxes per quarter32 109 €Tax Board 2026 Q2
Cash16 665 €Cash 31.12.2025, annual report
Tax debt31 695 €kogu võlg ajatatudTax Board 06.10.2026 · details below
Revenue 12 months808 k €-5%Tax Board, last 4 quarters
State taxes 12 months190 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 42 608 €
Details ↓
Turnover by quarter · latest 164 tuh €
302 k190 k193 k168 k226 k173 k246 k164 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
48 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 31 695 €
  • 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 debt11 days since 26.09.2026
Revenue 12 months▼ 5% 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.
Board 2
Jaan Kelp2 companies1 with tax debtPersonal ID ↗14.09.2026
Joel Ostrat14 companies2 with tax debtPersonal ID ↗30.09.2011
Shareholders 2
Joel Ostrat60,0% 1 500 €31.07.2024
Jaan Kelp40,0% 1 000 €14.09.2026
Beneficial owners 2
Jaan Kelp2 companies1 with tax debtdirect holding16.09.2026
Joel Ostrat14 companies2 with tax debtdirect holding27.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue29,5%
Labour taxes / revenue19,6%
Revenue per employee per month2 596 €
Gross salary (estimate)999 €
Net salary (estimate)905 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2163 553 €▼ 3%32 109 €48 257 €21
2026 Q1245 851 €▲ 28%29 647 €48 490 €17
2025 Q4172 671 €▼ 9%31 462 €35 060 €18
2025 Q3225 755 €▼ 25%34 599 €58 132 €22
2025 Q2168 128 €▼ 40%40 567 €53 879 €21
2025 Q1192 666 €▼ 43%40 935 €59 922 €22
2024 Q4190 370 €▲ 21%45 348 €64 186 €24
2024 Q3301 794 €▲ 85%46 881 €84 908 €25
2024 Q2277 965 €▲ 67%40 128 €65 706 €26
2024 Q1336 687 €▲ 69%28 043 €67 755 €24
2023 Q4157 679 €▼ 12%22 829 €32 162 €18
2023 Q3162 831 €▼ 15%32 162 €42 043 €17
Show full history (18 quarters)
2023 Q2166 126 €▼ 12%25 370 €34 713 €19
2023 Q1199 747 €▲ 36%21 175 €38 707 €19
2022 Q4179 259 €29 408 €42 175 €17
2022 Q3192 251 €30 911 €45 676 €17
2022 Q2188 753 €22 912 €34 864 €20
2022 Q1147 081 €22 330 €32 299 €19

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 revenue747 k €▼ 30%1,1 m €▲ 46%729 k €▲ 3%707 k €▲ 16%608 k €
Profit-62 441 €▼ into loss55 662 €▲ 53×1 045 €▲ into profit-22 773 €▼ into loss23 639 €
Profit margin-8,4%5,2%0,1%-3,2%3,9%
Retained earnings59 761 €▲ 15×4 099 €▼ 1%4 132 €▼ 85%26 905 €▼ 31%39 266 €
Cash16 665 €▼ 72%59 109 €▲ 269%16 015 €▼ 35%24 559 €▼ 65%69 632 €
Current assets63 150 €▼ 32%92 856 €▲ 7%86 498 €▲ 24%69 658 €▼ 23%90 907 €
Fixed assets85 850 €▲ 7%79 980 €▲ 203%26 381 €▲ 1%26 123 €▼ 25%34 620 €
Assets149 k €▼ 14%173 k €▲ 53%113 k €▲ 18%95 781 €▼ 24%126 k €
Current liabilities149 k €▲ 35%110 k €▲ 5%105 k €▲ 18%88 899 €▲ 48%59 872 €
Total liabilities149 k €▲ 35%110 k €▲ 5%105 k €▲ 18%88 899 €▲ 48%59 872 €
Equity70 €▼ 100%62 511 €▲ 689%7 927 €▲ 15%6 882 €▼ 90%65 655 €
Labour costs-437 k €▲ 5%-461 k €▼ 59%-290 k €0%-289 k €▼ 30%-222 k €
Employees19▼ 5%20▲ 25%160%160%16
Filed14.04.202625.03.202526.03.202431.05.202320.06.2022
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
Restoranide ja kohvikute tegevus main activity56111747 072 €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 31 695 € · as of 06.10.2026
Ajatatud (tasumisgraafik)
31 695 € · kuni 29.02.2028
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.01.2026 · oldest unpaid claim, 259 days
Consecutively on the list
since 26.09.2026 (11 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11

26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 42 608 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1142 608 €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

18 014 € makseid

Transactions with state institutions

20261 409 €
20256 957 €
20245 874 €
20233 773 €

Largest payers

Tartu Ülikool2 967 €
Haridus- ja Noorteamet2 168 €
Tartu Karlova Kool1 660 €
SA Tartu 20241 530 €
Tartu Linnavalitsus1 390 €
All payments by month
MonthPayerTypeFieldAmount
07.2026RIIGIKOHUSLabour costsKohus462 €
01.2026Tartu ÜlikoolLabour costsTertiary education446 €
01.2026Tartu ÜlikoolOperating costsTertiary education300 €
01.2026Andmekaitse InspektsioonLabour costsOther public order and safety, incl. administration201 €
12.2025Riigi Kaitseinvesteeringute KeskusLabour costsMilitary defence1 067 €
12.2025HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration522 €
12.2025Tartu ÜlikoolLabour costsTertiary education152 €
11.2025Tartu LinnatransportOperating costsPublic transport organisation333 €
11.2025Tartu LinnatransportLabour costsPublic transport organisation222 €
11.2025SA ÕpilasmalevOperating costsYouth work and youth centres139 €
10.2025Kastre VallavalitsusOperating costsBasic and general secondary education744 €
10.2025Eesti MaaülikoolLabour costsTertiary education185 €
10.2025Eesti MaaülikoolOperating costsTertiary education92 €
06.2025Tartu ÜlikoolOperating costsTertiary education469 €
06.2025Eesti LennuakadeemiaOperating costsTertiary education321 €
06.2025SA ÕpilasmalevOperating costsYouth work and youth centres174 €
06.2025Tartu ÜlikoolLabour costsTertiary education156 €
06.2025Eesti LennuakadeemiaLabour costsTertiary education138 €
05.2025Tartu ÜlikoolOperating costsTertiary education212 €
04.2025SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration990 €
04.2025Tartu LinnatransportOperating costsPublic transport organisation800 €
03.2025Rektorite NõukoguOperating costsOther education, incl. administration240 €
12.2024Haridus- ja NoorteametOperating costsOther education, incl. administration2 054 €
12.2024Tartu Karlova KoolOperating costsBasic and general secondary education1 660 €
12.2024KaitseliitOperating costsOther national defence423 €
12.2024Haridus- ja NoorteametLabour costsOther education, incl. administration114 €
12.2024KaitseliitOther operating expensesOther national defence93 €
10.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration494 €
09.2024Tartu ÜlikoolLabour costsTertiary education309 €
07.2024Tartu LinnavalitsusOperating costsGeneral economic development projects90 €
04.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres592 €
01.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration46 €
12.2023RIIGIKOHUSLabour costsKohus274 €
12.2023Eesti LennuakadeemiaLabour costsTertiary education127 €
12.2023Eesti LennuakadeemiaOperating costsTertiary education127 €
11.2023Tartu LinnavalitsusOperating costsGeneral economic development projects489 €
11.2023Keskkonnaministeeriumi InfotehnoloogiakeskusLabour costsOther general services252 €
11.2023Eesti GeoloogiateenistusLabour costsR&D in environmental protection170 €
11.2023Eesti GeoloogiateenistusOperating costsR&D in environmental protection42 €
10.2023Tartu ÜlikoolOperating costsTertiary education411 €
09.2023Tartu ÜlikoolOperating costsTertiary education170 €
06.2023RIIGIKOHUSOperating costsKohus238 €
05.2023Tartu LinnavalitsusOperating costsOther general government services694 €
05.2023Tartu LinnavalitsusLabour costsOther general government services116 €
04.2023Tartu ÜlikoolOperating costsTertiary education195 €
04.2023Tartu ÜlikoolLabour costsTertiary education146 €
03.2023Politsei- ja PiirivalveametLabour costsPolice215 €
03.2023Politsei- ja PiirivalveametOperating costsPolice107 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

14

Top 20 in activity: Restoranide ja kohvikute tegevus

20

Meat Market OÜ: place 192 /1457

Similar size: Hea Koht OÜ, Vegankringel OÜ, Hõbe Taldrik OÜ, Hiiekivi Osaühing, VAMS OÜ, Locave OÜ, BAGELAND OÜ, OÜ CAFE VELVET, OÜ Peopaik, Osaühing Adiantro

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
ToitlustamineKTO01539616.12.2011

Domains

DomainSource
pazzo.eeemail

History and notices

22
DateTypeContent
14.09.2026EntryAmendment entry
11.09.2026Administrative order
20.04.2026EntryAmendment entry
25.11.2025Negative entry order: deficiencies not remediedAmendment entry
24.10.2025Order to remedy deficienciesAmendment entry
18.08.2025EntryAmendment entry
30.07.2025Order to remedy deficienciesLõpetamiskanne
22.07.2025Order to remedy deficienciesLõpetamiskanne
31.07.2024EntryAmendment entry
11.01.2024EntryAmendment entry
03.01.2024EntryAmendment entry
27.12.2023EntryAmendment entry
27.12.2023EntryAmendment entry
03.09.2023EntryAmendment entry
20.04.2022EntryMuutmiskanne ÄS § 525 lg 2 alusel
05.06.2018EntryKommertspandi kustutamiskanne
17.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
02.12.2017EntryAmendment entry
31.12.2014EntryKommertspandi avamiskanne
31.12.2014Order to remedy deficienciesKommertspandi avamiskanne
30.09.2011EntryFirst entry