ETENRU
RegisteredTartu County
Registry code
12409987
VAT number
EE101607218
Address
Tartu maakond, Tartu vald, Kõrveküla alevik, Järvemõisa, 60532
Registered
23.01.2013 · 13 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
20 000 €
Email
t•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 07.10.2026
Sales revenue2 380 €+51%2025 annual report
Profit-16 787 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary664 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 032 €Tax Board 2026 Q2
Cash659 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months5 609 €+399%Tax Board, last 4 quarters
State taxes 12 months7 904 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 1 426 €
002918321 0962 7763111 426
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
53 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · 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
RatingA → B → BB
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 399% 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
Martin Migul2 companiesno tax debtPersonal ID ↗23.01.2013
Toomas Tiisler3 companiesno tax debtPersonal ID ↗23.01.2013
Shareholders 2
Martin Migul50,0% 10 000 €02.09.2023
Toomas Tiisler50,0% 10 000 €02.09.2023
Beneficial owners 2
Martin Migul2 companiesno tax debtdirect holding19.10.2018
Toomas Tiisler3 companiesno tax debtdirect holding19.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue129,8%
Labour taxes / revenue142,5%
Revenue per employee per month238 €
Gross salary (estimate)664 €
Net salary (estimate)640 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q21 426 €▲ 71%2 032 €1 851 €2
2026 Q1311 €▲ 7%1 437 €1 682 €2
2025 Q42 776 €1 703 €1 780 €2
2025 Q31 096 €1 163 €2 591 €2
2025 Q2832 €▼ 47%1 180 €1 054 €2
2025 Q1291 €2 077 €2 199 €2
2024 Q40 €2 498 €2 404 €2
2024 Q30 €2 647 €2 422 €2
2024 Q21 580 €▲ 58%2 721 €2 777 €2
2024 Q10 €2 698 €2 473 €2
2023 Q40 €2 651 €2 528 €2
2023 Q32 101 €▲ 183%2 651 €2 628 €2
Show full history (18 quarters)
2023 Q21 000 €▲ 144%2 651 €2 610 €2
2023 Q1612 €884 €1 048 €2
2022 Q4911 €0 €102 €—
2022 Q3742 €0 €49 €—
2022 Q2410 €0 €0 €—
2022 Q10 €0 €198 €—

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 revenue2 380 €▲ 51%1 580 €▼ 55%3 494 €▲ 61%2 168 €0 €
Profit-16 787 €▲ 36%-26 054 €▼ 10%-23 634 €▼ into loss1 509 €▲ into profit-1 929 €
Profit margin-705,3%-1649,0%-676,4%69,6%—
Retained earnings-37 757 €▼ 223%-11 703 €▼ into loss11 931 €▲ 14%10 422 €▼ 16%12 351 €
Cash659 €▼ 94%11 771 €▲ 933%1 139 €▼ 94%18 156 €▼ 11%20 426 €
Current assets434 k €▲ 34%323 k €▲ 8%300 k €▲ 17%257 k €▲ 18%218 k €
Fixed assets44 640 €0%44 640 €0%44 640 €0%44 640 €0%44 640 €
Assets478 k €▲ 30%367 k €▲ 7%344 k €▲ 14%301 k €▲ 15%262 k €
Current liabilities2 579 €▼ 94%46 096 €▲ 14×3 386 €▼ 96%80 029 €▲ 33%60 014 €
Long-term liabilities508 k €▲ 51%337 k €▲ 2%331 k €▲ 77%187 k €▲ 10%170 k €
Total liabilities511 k €▲ 33%383 k €▲ 15%334 k €▲ 25%267 k €▲ 16%230 k €
Equity-32 544 €▼ 107%-15 757 €▼ into loss10 297 €▼ 70%33 931 €▲ 5%32 422 €
Labour costs-17 071 €▲ 36%-26 736 €▲ 4%-27 928 €0 €0 €
Employees1▼ 50%20%200
Filed22.06.202628.06.202527.05.202415.06.202326.06.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity692022 380 €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 07.10.2026

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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Accounting, bookkeeping and auditing activities; tax consultancy

20

Licences, pledges, domains

No data

History and notices

6
DateTypeContent
02.09.2023EntryAmendment entry
28.08.2023EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
16.08.2022EntryAmendment entry
18.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
23.01.2013EntryFirst entry