ETENRU
RegisteredViljandi County
Registry code
12335042
VAT number
EE101568959
Address
Viljandi maakond, Viljandi linn, Kauba tn 11, 71011
Registered
28.08.2012 · 14 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Additional activities
Rental and operating of own or leased real estate
Capital
110 000 €
Email
m•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 06.10.2026
Sales revenue923 k €-1%2025 annual report
Profit49 800 €2025 annual report
Employees35Tax Board 2026 Q2
Average gross salary712 €estimate, Tax Board 2026 Q2
Labour taxes per quarter38 125 €Tax Board 2026 Q2
Cash101 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months955 k €+3%Tax Board, last 4 quarters
State taxes 12 months272 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 210 tuh €
343 k219 k166 k202 k337 k219 k189 k210 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
81 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · 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
RatingAA since 26.09.2026
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 3% vs a year earlier
Notification when something changes
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Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Katrin Tuisk2 companiesno tax debtPersonal ID ↗02.01.2023
Merit Berzin2 companiesno tax debtPersonal ID ↗28.08.2012
Märt Õunap1 companyno tax debtPersonal ID ↗29.05.2019
Shareholders 2
Merit Berzin80,0% 88 000 €01.09.2023
Märt Õunap20,0% 22 000 €01.09.2023
Beneficial owners 1
Merit Berzin2 companiesno tax debtdirect holding30.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue29,0%
Labour taxes / revenue18,1%
Revenue per employee per month2 004 €
Gross salary (estimate)712 €
Net salary (estimate)686 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2210 404 €▲ 4%38 125 €61 038 €35
2026 Q1189 183 €▲ 14%38 906 €56 610 €28
2025 Q4218 696 €▼ 0%36 670 €60 007 €30
2025 Q3336 997 €▼ 2%41 667 €94 279 €27
2025 Q2202 297 €▼ 5%34 627 €59 758 €37
2025 Q1166 287 €▲ 5%37 583 €44 974 €23
2024 Q4218 826 €▲ 10%38 842 €62 678 €25
2024 Q3342 983 €▲ 3%39 771 €98 559 €25
2024 Q2211 874 €▼ 6%29 432 €52 695 €35
2024 Q1158 804 €▼ 1%30 216 €39 709 €33
2023 Q4199 564 €▲ 19%33 587 €46 791 €34
2023 Q3331 420 €▲ 21%39 302 €74 386 €34
Show full history (18 quarters)
2023 Q2225 543 €▲ 61%42 443 €69 690 €38
2023 Q1161 072 €▲ 74%18 710 €26 909 €25
2022 Q4168 040 €30 646 €44 235 €27
2022 Q3274 370 €27 337 €56 569 €21
2022 Q2140 405 €19 101 €28 465 €24
2022 Q192 787 €18 227 €23 313 €16

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 revenue923 k €▼ 1%936 k €▲ 3%909 k €▲ 29%705 k €▲ 51%467 k €
Profit49 800 €▼ 25%66 068 €▲ 28%51 737 €▲ 672%6 702 €▼ 85%44 341 €
Profit margin5,4%7,1%5,7%1,0%9,5%
Retained earnings-13 247 €▲ 83%-78 872 €▲ 40%-130 k €▲ 5%-137 k €▲ 24%-182 k €
Cash101 k €▲ 50%67 395 €▲ 98%34 094 €▼ 22%43 906 €▼ 25%58 868 €
Current assets147 k €▲ 52%96 388 €▲ 48%65 319 €▼ 14%75 919 €▼ 4%78 897 €
Fixed assets110 k €▲ 45%75 674 €▼ 10%84 233 €▲ 2%82 777 €▲ 4%79 743 €
Assets257 k €▲ 49%172 k €▲ 15%150 k €▼ 6%159 k €0%159 k €
Current liabilities86 569 €▲ 16%74 866 €▼ 6%79 728 €▲ 16%68 941 €▲ 39%49 457 €
Long-term liabilities23 797 €0 €▼ 100%8 504 €▼ 32%12 504 €▼ 9%13 709 €
Total liabilities110 k €▲ 47%74 866 €▼ 15%88 232 €▲ 8%81 445 €▲ 29%63 166 €
Equity147 k €▲ 51%97 196 €▲ 59%61 320 €▼ 21%77 251 €▼ 19%95 474 €
Labour costs-390 k €0%-391 k €▼ 1%-387 k €▼ 39%-279 k €▼ 54%-181 k €
Employees15▼ 48%29▲ 16%25▲ 9%23▲ 64%14
Filed30.06.202621.06.202517.06.202402.07.202330.06.2022
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 activity56111896 090 €97%
Rental and operating of own or leased real estate6820127 168 €3%

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

52 917 € makseid

Transactions with state institutions

20268 110 €
202514 899 €
202416 506 €
202313 402 €

Largest payers

Tartu Ülikool7 568 €
SA Viljandi Haigla6 461 €
Viljandi Linnavalitsus3 332 €
SA Viljandimaa Arenduskeskus2 379 €
Maaelu Edendamise SA2 064 €
All payments by month
MonthPayerTypeFieldAmount
08.2026SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses1 167 €
08.2026SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses346 €
08.2026MTÜ Tartumaa Omavalitsuste LiitOperating costsOther general government services316 €
08.2026SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy127 €
08.2026SA Viljandimaa ArenduskeskusOther operating expensesGeneral economic and trade policy30 €
07.2026Tallinna TehnikaülikoolLabour costsTeadus- ja arendustegevus hariduses427 €
07.2026Eesti KunstiakadeemiaLabour costsTertiary education272 €
07.2026SA Viljandi HaiglaLabour costsGeneral hospital services202 €
07.2026Haridus- ja NoorteametLabour costsOther education, incl. administration156 €
07.2026Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses128 €
07.2026Haridus- ja NoorteametOperating costsOther education, incl. administration125 €
06.2026SA Eesti ArhitektuurimuuseumLabour costsMuseums462 €
06.2026Tartu ÜlikoolLabour costsTertiary education306 €
06.2026Tallinna TehnikakõrgkoolOperating costsTertiary education165 €
06.2026SOTSIAALMINISTEERIUMOperating costsOther social protection, incl. administration72 €
06.2026SOTSIAALMINISTEERIUMLabour costsOther social protection, incl. administration58 €
06.2026Tallinna TehnikakõrgkoolLabour costsTertiary education50 €
05.2026SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy313 €
05.2026SA Viljandi HaiglaOperating costsGeneral hospital services201 €
05.2026SA Viljandimaa ArenduskeskusOther operating expensesGeneral economic and trade policy75 €
04.2026Võrumaa Arenduskeskus SAOperating costsOther general services266 €
03.2026Kohtla-Järve Järve KoolOperating costsBasic and general secondary education320 €
03.2026SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy297 €
03.2026Kohtla-Järve Järve KoolLabour costsBasic and general secondary education210 €
03.2026SA Viljandimaa ArenduskeskusOther operating expensesGeneral economic and trade policy71 €
02.2026Tartu ÜlikoolOperating costsTertiary education362 €
02.2026RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies152 €
02.2026RIIGIKANTSELEILabour costsCentral government executive and legislative bodies51 €
01.2026SA Viljandi HaiglaOperating costsGeneral hospital services905 €
01.2026Viljandi LinnavalitsusOperating costsLeisure events480 €
12.2025SA Viljandi HaiglaOperating costsGeneral hospital services1 205 €
12.2025SA Viljandi HaiglaLabour costsGeneral hospital services540 €
12.2025SotsiaalkindlustusametLabour costsMuu perekondade ja laste sotsiaalne kaitse259 €
12.2025Kaitseressursside AmetLabour costsMilitary defence105 €
11.2025SA Hiiumaa ArenduskeskusOperating costsOther economic affairs (incl. administration)588 €
11.2025Järva VallavalitsusOperating costsFolk culture308 €
11.2025Tartu ÜlikoolLabour costsTertiary education161 €
11.2025Põlvamaa Arenduskeskus SAOperating costsGeneral economic and trade policy114 €
10.2025Põhja-Pärnumaa VallavalitsusOperating costsBasic and general secondary education1 574 €
10.2025Riigi Tugiteenuste KeskusLabour costsOther general services128 €
09.2025Viljandi LinnavalitsusOperating costsTurism404 €
09.2025Tartu ÜlikoolOperating costsTertiary education203 €
09.2025Tartu ÜlikoolLabour costsTertiary education102 €
08.2025Saue VallavalitsusOperating costsPre-school education760 €
07.2025Tartu ÜlikoolOperating costsTertiary education971 €
07.2025Viljandi LinnavalitsusOperating costsYouth hobby education and activities180 €
07.2025Tartu ÜlikoolLabour costsTertiary education130 €
06.2025Tallinna Õpetajate Maja Operating costsBasic and general secondary education791 €
06.2025Viljandi LinnavalitsusOperating costsLeisure events531 €
06.2025SA Viljandi HaiglaOperating costsGeneral hospital services478 €
06.2025Tartu MaakohusLabour costsKohus298 €
06.2025Tartu ÜlikoolLabour costsTertiary education264 €
06.2025KaitsevägiLabour costsMilitary defence180 €
05.2025TervisekassaLabour costsOther health care, incl. administration746 €
05.2025Maaelu Edendamise SAOperating costsPõllumajandus165 €
04.2025SA Viljandi HaiglaOperating costsGeneral hospital services608 €
04.2025Tallinna StrateegiakeskusLabour costsMunicipal government369 €
04.2025Maaelu Edendamise SAOperating costsPõllumajandus325 €
04.2025Viljandi LinnavalitsusOperating costsMunicipal government253 €
04.2025Tartu ÜlikoolLabour costsTertiary education246 €
04.2025Tartu ÜlikoolOperating costsTertiary education145 €
04.2025MTÜ Lääne-Viru Omavalitsuste LiitOperating costsOther general government services105 €
03.2025Maaelu Edendamise SAOperating costsPõllumajandus620 €
03.2025Haridus- ja NoorteametOperating costsOther education, incl. administration275 €
03.2025Tartu LinnavalitsusLabour costsMunicipal government182 €
03.2025SA Viljandi HaiglaOperating costsGeneral hospital services106 €
03.2025Haridus- ja NoorteametLabour costsOther education, incl. administration23 €
01.2025Viljandi VallavalitsusOperating costsBasic and general secondary education216 €
01.2025Tartu ÜlikoolLabour costsTertiary education142 €
01.2025Viljandi LinnavalitsusOperating costsMuu perekondade ja laste sotsiaalne kaitse100 €
12.2024Tartu ÜlikoolLabour costsTertiary education596 €
12.2024Olustvere Teenindus- ja MaamajanduskoolOperating costsVocational education537 €
12.2024SA Viljandi HaiglaLabour costsGeneral hospital services405 €
12.2024Viljandi LinnavalitsusOperating costsLeisure events400 €
12.2024Riigi Kinnisvara ASLabour costsOther general services273 €
12.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres75 €
11.2024Riigi Tugiteenuste KeskusOperating costsOther general services1 112 €
11.2024TervisekassaLabour costsOther health care, incl. administration403 €
11.2024Riigi Tugiteenuste KeskusLabour costsOther general services352 €
11.2024Tartu ÜlikoolOperating costsTertiary education243 €
11.2024Tartu ÜlikoolLabour costsTertiary education195 €
10.2024Haridus- ja NoorteametOperating costsTertiary education999 €
10.2024SA Viljandi HaiglaLabour costsGeneral hospital services482 €
10.2024KaitseliitOperating costsOther national defence461 €
10.2024Haridus- ja NoorteametLabour costsTertiary education359 €
10.2024Tartu ÜlikoolOperating costsTertiary education351 €
10.2024Tartu ÜlikoolLabour costsTertiary education143 €
10.2024KaitseliitOther operating expensesOther national defence101 €
09.2024RIIGIKOGU (Riigikogu Kantselei)Operating costsCentral government executive and legislative bodies1 346 €
09.2024Viljandi VallavalitsusOperating costsYouth work and youth centres218 €
09.2024SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy200 €
09.2024Viljandi LinnavalitsusOperating costsYouth work and youth centres175 €
09.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres75 €
08.2024Tallinna TehnikaülikoolLabour costsTeadus- ja arendustegevus hariduses167 €
08.2024Viljandi LinnavalitsusOperating costsTurism130 €
08.2024Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses74 €
07.2024Maaelu Edendamise SALabour costsPõllumajandus498 €
07.2024SA ÕpilasmalevOperating costsYouth work and youth centres420 €
07.2024Tartu ÜlikoolLabour costsTertiary education201 €
07.2024Eesti MaaülikoolLabour costsTertiary education172 €
07.2024Eesti MaaülikoolOperating costsTertiary education43 €
06.2024SA Hiiumaa ArenduskeskusOperating costsOther economic affairs (incl. administration)800 €
06.2024Tartu ÜlikoolLabour costsTertiary education553 €
06.2024Riigi Kinnisvara ASLabour costsOther general services294 €
06.2024Viljandi LinnavalitsusOperating costsTurism162 €
06.2024REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMOperating costsOther general services140 €
05.2024REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMOperating costsKalandus ja jahindus292 €
05.2024Elva VallavalitsusOperating costsPre-school education203 €
05.2024MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services177 €
05.2024SA Viljandi HaiglaOperating costsGeneral hospital services158 €
04.2024Tartu ÜlikoolOperating costsTertiary education490 €
02.2024Eesti Laulu- ja Tantsupeo SALabour costsFolk culture274 €
02.2024Tartu ÜlikoolLabour costsTertiary education124 €
01.2024SA Viljandi HaiglaLabour costsGeneral hospital services866 €
01.2024MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services428 €
01.2024SA Viljandi HaiglaOperating costsGeneral hospital services306 €
01.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration34 €
12.2023HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration429 €
12.2023Viljandi LinnavalitsusOperating costsLeisure events416 €
12.2023Tartu ÜlikoolOperating costsTertiary education220 €
11.2023Viimsi VallavalitsusOperating costsOther education, incl. administration902 €
11.2023Tartu ÜlikoolOperating costsTertiary education653 €
11.2023Tartu ÜlikoolLabour costsTertiary education423 €
11.2023Tartu LinnavalitsusOperating costsGeneral economic development projects264 €
11.2023Riigi Tugiteenuste KeskusLabour costsOther general services165 €
11.2023Tartu LinnavalitsusLabour costsGeneral economic development projects66 €
10.2023MuinsuskaitseametLabour costsHeritage protection373 €
10.2023Tartu MaakohusLabour costsKohus136 €
09.2023SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy633 €
09.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies398 €
09.2023RIIGIKANTSELEILabour costsCentral government executive and legislative bodies171 €
09.2023Tartu ÜlikoolOperating costsTertiary education130 €
08.2023SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy633 €
07.2023KaitsevägiOperating costsMilitary defence878 €
07.2023KAITSEMINISTEERIUMOperating costsOther national defence526 €
07.2023Maaelu Edendamise SALabour costsPõllumajandus456 €
07.2023KaitsevägiLabour costsMilitary defence390 €
07.2023KAITSEMINISTEERIUMLabour costsOther national defence97 €
06.2023SOTSIAALMINISTEERIUMOperating costsÜldine tööjõupoliitika514 €
06.2023RAHANDUSMINISTEERIUMOperating costsRahandus- ja fiskaalpoliitika259 €
06.2023RAHANDUSMINISTEERIUMLabour costsRahandus- ja fiskaalpoliitika132 €
06.2023Viljandi KutseõppekeskusOperating costsVocational education106 €
05.2023SOTSIAALMINISTEERIUMLabour costsOther social protection of disabled persons546 €
05.2023Nõo VallavalitsusOperating costsMunicipal government448 €
05.2023Tori VallavalitsusOperating costsYouth work and youth centres346 €
05.2023MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services283 €
05.2023SOTSIAALMINISTEERIUMOperating costsOther social protection of disabled persons78 €
03.2023Tartu ÜlikoolOperating costsTertiary education216 €
03.2023MTÜ Viljandimaa Omavalitsuste LiitOperating costsOther general services206 €
02.2023ÕIGUSKANTSLER (Õiguskantsleri Kantselei)Labour costsCentral government executive and legislative bodies1 176 €
02.2023Viljandi KutseõppekeskusOperating costsVocational education244 €
02.2023Viljandi LinnavalitsusOperating costsMunicipal government101 €
01.2023SA Teaduskeskus AhhaaOperating costsOther education, incl. administration237 €
01.2023HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration151 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Restoranide ja kohvikute tegevus

20

OÜ FELLINI KOHVIK: place 147 /1457

Similar size: Mönus Villem osaühing, Osaühing Mäo Grill, Kosmosepoisid OÜ, Ersikada Invest OÜ, Osaühing Eurowell, Üheksa Uba OÜ, Tkohvik OÜ, Gobi resto OÜ, Lee Restoran OÜ, Saiatehas OÜ

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
ToitlustamineKTO01722320.12.2012

History and notices

20
DateTypeContent
01.09.2023EntryAmendment entry
02.01.2023EntryAmendment entry
06.01.2021EntryAmendment entry
05.01.2021Negative entry order: deficiencies not remediedAmendment entry
04.12.2020Order to remedy deficienciesAmendment entry
29.05.2019EntryAmendment entry
07.05.2019Order to remedy deficienciesAmendment entry
05.03.2018EntryAmendment entry
21.02.2018Order to remedy deficienciesAmendment entry
17.01.2018EntryAmendment entry
28.11.2017EntryAmendment entry
23.11.2017Administrative orderAmendment entry
30.08.2016EntryAmendment entry
11.03.2016EntryAmendment entry
07.03.2016Negative entry order: deficiencies not remediedAmendment entry
15.02.2016Order to remedy deficienciesAmendment entry
25.09.2014EntrySecond, constitutive merger entry (on the acquiring company's register card)
22.09.2014EntryAmendment entry
08.10.2012EntryAmendment entry
28.08.2012EntryFirst entry