ETENRU
RegisteredTartu County
Firmo Kasvuliider 2025müügitulu 2022 → 2025: 209 tuh € → 472 tuh € (+126%) · kasumis · no tax debt
Registry code
12287165
VAT number
EE101539690
Address
Tartu maakond, Tartu linn, Tartu linn, Veski tn 5a, 51005
Registered
17.05.2012 · 14 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Capital
2 500 €
Email
k•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 05.10.2026
Negatiivne omakapital, madal likviidsus ja raha alla kuu kulude
Sales revenue472 k €+33%2025 annual report
Profit66 €2025 annual report
Employees13Tax Board 2026 Q2
Average gross salary1 019 €estimate, Tax Board 2026 Q2
Labour taxes per quarter20 265 €Tax Board 2026 Q2
Cash28 132 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months493 k €+17%Tax Board, last 4 quarters
State taxes 12 months140 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 137 tuh €
81 k103 k102 k133 k106 k131 k118 k137 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
49 / 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)
  • VAT registered
Stability
RatingBB → B → BB
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 17% vs a year earlier
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Hugo Palm2 companiesno tax debtPersonal ID ↗27.02.2023
Kristiina Raahel Palm2 companiesno tax debtPersonal ID ↗27.02.2023
Shareholders 2
Hugo Palm100,0% 2 500 €01.09.2023
Kristiina Raahel Palm100,0% 2 500 €01.09.2023
Beneficial owners 1
Kristiina Raahel Palm2 companiesno tax debtdirect holding17.03.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue26,0%
Labour taxes / revenue14,8%
Revenue per employee per month3 521 €
Gross salary (estimate)1 019 €
Net salary (estimate)920 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2137 311 €▲ 3%20 265 €35 709 €13
2026 Q1117 863 €▲ 15%20 601 €33 076 €13
2025 Q4131 042 €▲ 27%21 517 €37 594 €13
2025 Q3106 387 €▲ 32%20 996 €33 635 €11
2025 Q2133 068 €▲ 42%21 408 €35 429 €9
2025 Q1102 144 €▲ 47%15 540 €25 108 €11
2024 Q4103 366 €▲ 24%16 058 €25 828 €9
2024 Q380 681 €▲ 20%16 599 €24 659 €9
2024 Q293 649 €▲ 9%14 909 €22 720 €9
2024 Q169 303 €▲ 43%14 038 €21 570 €8
2023 Q483 629 €▲ 43%13 286 €21 015 €8
2023 Q367 054 €▲ 71%9 897 €15 399 €8
Show full history (18 quarters)
2023 Q285 690 €▲ 38%6 353 €14 088 €7
2023 Q148 298 €▼ 10%14 590 €18 936 €5
2022 Q458 646 €9 164 €14 104 €6
2022 Q339 301 €9 518 €12 131 €6
2022 Q261 993 €10 336 €15 700 €6
2022 Q153 715 €10 250 €12 561 €7

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 revenue472 k €▲ 33%355 k €▲ 24%286 k €▲ 37%209 k €▲ 9%191 k €
Profit66 €▲ into profit-10 211 €▼ into loss4 111 €▲ into profit-2 882 €▼ into loss1 522 €
Profit margin0,0%-2,9%1,4%-1,4%0,8%
Retained earnings-6 034 €▼ into loss4 177 €▲ 64×65 €▼ 98%2 948 €▲ 107%1 426 €
Cash28 132 €▲ 112%13 290 €▼ 32%19 438 €▲ 553%2 979 €▼ 82%16 935 €
Current assets28 537 €▲ 96%14 592 €▼ 27%20 122 €▲ 30%15 522 €▼ 30%22 235 €
Fixed assets10 047 €▼ 22%12 816 €▼ 5%13 545 €▲ 70%7 978 €▲ 19%6 687 €
Assets38 584 €▲ 41%27 408 €▼ 19%33 667 €▲ 43%23 500 €▼ 19%28 922 €
Current liabilities42 052 €▲ 36%30 942 €▲ 15%26 991 €▲ 29%20 934 €▼ 11%23 474 €
Total liabilities42 052 €▲ 36%30 942 €▲ 15%26 991 €▲ 29%20 934 €▼ 11%23 474 €
Equity-3 468 €▲ 2%-3 534 €▼ into loss6 676 €▲ 160%2 566 €▼ 53%5 448 €
Labour costs-220 k €▼ 28%-171 k €▼ 42%-121 k €▼ 8%-112 k €▼ 36%-82 444 €
Employees8▲ 14%7▲ 17%6▼ 14%70%7
Filed21.04.202630.05.202510.06.202423.02.202317.06.2022
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 activity56111471 793 €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 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

9 764 € makseid

Transactions with state institutions

20263 427 €
20252 284 €
20242 920 €
20231 133 €

Largest payers

Tartu Ülikool5 088 €
Tartu Tervishoiu Kõrgkool1 442 €
Eesti Töötukassa892 €
KLIIMAMINISTEERIUM820 €
Tartu Linnavalitsus363 €
All payments by month
MonthPayerTypeFieldAmount
07.2026Tartu Tervishoiu KõrgkoolLabour costsTertiary education414 €
07.2026Tartu Tervishoiu KõrgkoolOperating costsTertiary education276 €
06.2026Tartu ÜlikoolOperating costsTertiary education227 €
05.2026Tartu ÜlikoolOperating costsTertiary education286 €
05.2026Tartu ÜlikoolLabour costsTertiary education104 €
04.2026Tartu ÜlikoolOperating costsTertiary education333 €
02.2026Tartu Tervishoiu KõrgkoolLabour costsTertiary education637 €
02.2026Tartu ÜlikoolOperating costsTertiary education143 €
02.2026Tartu Tervishoiu KõrgkoolOperating costsTertiary education115 €
01.2026Eesti TöötukassaMuud toetusedSocial protection of the unemployed892 €
12.2025Tartu ÜlikoolOperating costsTertiary education185 €
11.2025Tartu ÜlikoolOperating costsTertiary education368 €
11.2025Tartu LinnavalitsusLabour costsMunicipal government318 €
09.2025Tartu ÜlikoolOperating costsTertiary education126 €
08.2025Tartu Noorsootöö KeskusOperating costsYouth work and youth centres114 €
07.2025Tartu ÜlikoolOperating costsTertiary education110 €
06.2025Tartu ÜlikoolOperating costsTertiary education173 €
05.2025Tartu ÜlikoolOperating costsTertiary education130 €
04.2025Tartu ÜlikoolOperating costsTertiary education110 €
03.2025Tartu ÜlikoolOperating costsTertiary education180 €
02.2025Tartu ÜlikoolOperating costsTertiary education310 €
01.2025Tartu ÜlikoolOperating costsTertiary education113 €
01.2025Tartu Lasteaed TÄHTVEREOperating costsPre-school education47 €
12.2024Kastre VallavalitsusOperating costsFolk culture328 €
12.2024Tartu ÜlikoolOperating costsTertiary education186 €
12.2024Tartu LastekunstikoolOperating costsYouth hobby education and activities119 €
11.2024Tartu ÜlikoolOperating costsTertiary education189 €
10.2024Tartu Tamme GümnaasiumLabour costsBasic and general secondary education192 €
10.2024Tartu ÜlikoolOperating costsTertiary education164 €
09.2024Tartu ÜlikoolOperating costsTertiary education122 €
06.2024KLIIMAMINISTEERIUMMuud toetusedSaaste vähendamine820 €
06.2024Tartu ÜlikoolOperating costsTertiary education186 €
04.2024Tartu ÜlikoolOperating costsTertiary education170 €
03.2024Tartu ÜlikoolOperating costsTertiary education161 €
02.2024Tartu ÜlikoolOperating costsTertiary education179 €
02.2024Eesti MaaülikoolLabour costsTertiary education105 €
12.2023Tartu ÜlikoolOperating costsTertiary education182 €
12.2023Eesti Rahva MuuseumOperating costsMuseums105 €
12.2023Tartu LinnavalitsusOperating costsOther leisure, culture, religion, incl. administration32 €
12.2023Tartu LinnavalitsusLabour costsOther leisure, culture, religion, incl. administration14 €
11.2023Tartu ÜlikoolOperating costsTertiary education157 €
10.2023Tartu ÜlikoolOperating costsTertiary education119 €
03.2023Tartu ÜlikoolOperating costsTertiary education374 €
01.2023Eesti MaaülikoolOperating costsTertiary education141 €
01.2023Eesti MaaülikoolLabour costsTertiary education9 €

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: Restoranide ja kohvikute tegevus

20

Koogihaldjas OÜ: place 311 /1457

Similar size: Kärdla Resto OÜ, Vau Restoranid OÜ, NordicOne OÜ, Foodwise OÜ, Haapsalu kohvik OÜ, OÜ Ihamaru Kõrts, Sushi King OÜ, Yes Catering OÜ, Party OÜ, Osaühing LIHULA KAUBAHOOV

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

Tegevusload

1 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO02483727.05.2024

History and notices

14
DateTypeContent
01.09.2023EntryAmendment entry
16.03.2023EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
27.02.2023EntryAmendment entry
18.01.2023Negative entry order: deficiencies not remediedAmendment entry
06.01.2023Order to remedy deficienciesAmendment entry
17.11.2020EntryAmendment entry
29.04.2020EntryAmendment entry
17.01.2018EntryAmendment entry
18.12.2017EntryAmendment entry
02.12.2017EntryAmendment entry
26.04.2016EntryAmendment entry
06.04.2016Order to remedy deficienciesAmendment entry
16.02.2016Warning order on deletion from the register: annual report not filed
17.05.2012EntryFirst entry