ETENRU
RegisteredTartu County
Registry code
12820837
VAT number
EE101784827
Address
Tartu maakond, Tartu linn, Tartu linn, Kastani tn 42, 50410
Registered
23.03.2015 · 11 yrs
Activity
Restoranitegevus 5611
Capital
2 500 €
Email
l•••@g•••.comLog in to see
Business Register 05.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue634 k €-4%2025 annual report
Profit-135 k €2025 annual report
Employees22Tax Board 2026 Q2
Average gross salary719 €estimate, Tax Board 2026 Q2
Labour taxes per quarter24 212 €Tax Board 2026 Q2
Cash293 k €Cash 31.12.2025, annual report
Tax debt52 861 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months664 k €+3%Tax Board, last 4 quarters
State taxes 12 months142 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 54 392 €
Details ↓
Turnover by quarter · latest 172 tuh €
227 k151 k119 k145 k218 k147 k126 k172 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
61 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 52 861 €
  • 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 debt10 days since 26.09.2026
Revenue 12 months▲ 3% 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
Liis Pruusapuu6 companies2 with tax debtPersonal ID ↗23.03.2015
Shareholders 1
Liis Pruusapuu100,0% 2 500 €01.09.2023
Beneficial owners 1
Liis Pruusapuu6 companies2 with tax debtdirect holding19.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue19,0%
Labour taxes / revenue14,1%
Revenue per employee per month2 611 €
Gross salary (estimate)719 €
Net salary (estimate)693 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2172 306 €▲ 19%24 212 €32 685 €22
2026 Q1126 142 €▲ 6%18 884 €27 719 €17
2025 Q4147 437 €▼ 2%20 920 €35 101 €17
2025 Q3218 323 €▼ 4%32 664 €46 908 €22
2025 Q2144 891 €▼ 6%28 973 €41 851 €21
2025 Q1118 879 €▼ 11%23 239 €27 727 €21
2024 Q4150 972 €▼ 17%17 212 €27 767 €23
2024 Q3227 121 €▲ 20%24 405 €47 747 €23
2024 Q2153 745 €▲ 0%21 443 €30 565 €25
2024 Q1133 377 €▼ 9%21 918 €28 595 €24
2023 Q4182 021 €▲ 2%21 722 €37 027 €22
2023 Q3189 424 €▼ 9%22 553 €37 450 €22
Show full history (18 quarters)
2023 Q2153 356 €▼ 6%21 915 €31 971 €26
2023 Q1146 087 €▲ 15%19 281 €31 093 €18
2022 Q4178 396 €27 157 €38 946 €20
2022 Q3208 323 €28 789 €47 662 €24
2022 Q2162 899 €23 978 €37 571 €28
2022 Q1127 269 €18 396 €28 008 €21

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 revenue634 k €▼ 4%664 k €▼ 4%689 k €0%686 k €▲ 33%514 k €
Profit-135 k €▼ into loss4 537 €▲ 14%3 989 €▲ 182%1 417 €▲ into profit-53 559 €
Profit margin-21,3%0,7%0,6%0,2%-10,4%
Retained earnings-102 k €▲ 4%-106 k €▼ into loss39 812 €▲ 4%38 395 €▼ 58%92 014 €
Cash293 k €▲ 82%162 k €▼ 14%188 k €▲ 162%71 538 €▲ 18%60 587 €
Current assets310 k €▲ 26%247 k €▼ 13%285 k €▲ 64%174 k €▲ 6%165 k €
Fixed assets0 €▼ 100%59 701 €▼ 4%62 251 €▼ 48%119 k €▼ 22%153 k €
Assets310 k €▲ 1%306 k €▼ 12%347 k €▲ 18%293 k €▼ 8%317 k €
Current liabilities62 228 €▲ 97%31 594 €▼ 22%40 449 €▼ 37%64 312 €▼ 26%87 377 €
Long-term liabilities482 k €▲ 29%374 k €▲ 44%261 k €▲ 40%187 k €▼ 1%189 k €
Total liabilities544 k €▲ 34%406 k €▲ 35%301 k €▲ 20%251 k €▼ 9%276 k €
Equity-234 k €▼ 136%-99 163 €▼ into loss46 301 €▲ 9%42 312 €▲ 3%40 955 €
Labour costs-320 k €▼ 13%-284 k €▼ 49%-191 k €▲ 20%-238 k €▼ 41%-169 k €
Employees18▲ 6%17▲ 13%15▼ 17%180%18
Filed09.07.202608.07.202511.07.202401.08.202329.06.2022
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
Restoranitegevus main activity5611634 267 €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 52 861 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
10.12.2025 · oldest unpaid claim, 299 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 debtmax 54 392 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1054 392 €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

85 944 € makseid

Transactions with state institutions

202613 594 €
202520 877 €
202439 372 €
202312 101 €

Largest payers

Tartu Ülikool12 627 €
SA Tartu Kiirabi8 424 €
Eesti Maaülikool6 365 €
SA Tartu Ärinõuandla5 514 €
SA Tartu Loomemajanduskeskus5 466 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Tartu ÜlikoolOperating costsTertiary education1 098 €
08.2026Tartu ÜlikoolLabour costsTertiary education233 €
07.2026Eesti MaaülikoolOperating costsTertiary education210 €
07.2026Eesti MaaülikoolLabour costsTertiary education140 €
06.2026SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy1 350 €
06.2026Tartu Rakenduslik KolledžOperating costsVocational education448 €
06.2026KaitsevägiLabour costsMilitary defence420 €
06.2026Haridus- ja NoorteametOperating costsOther education, incl. administration139 €
05.2026SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy1 044 €
05.2026Eesti MaaülikoolOperating costsTertiary education295 €
05.2026Tartu ÜlikoolOperating costsTertiary education216 €
05.2026HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration114 €
05.2026Tartu ÜlikoolLabour costsTertiary education108 €
05.2026Tartu KunstikoolLabour costsVocational education72 €
05.2026Tartu KunstikoolOperating costsVocational education54 €
04.2026Tartu LinnatransportOperating costsPublic transport organisation474 €
04.2026KaitseliitOperating costsOther national defence126 €
04.2026KaitseliitOther operating expensesOther national defence30 €
03.2026SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy1 870 €
03.2026SA Tartu KiirabiOperating costsParamedical services1 695 €
03.2026SA Tartu LoomemajanduskeskusOperating costsOther leisure, culture, religion, incl. administration413 €
03.2026Tartu KunstikoolOperating costsTäiskasvanute täienduskoolitus206 €
03.2026SA Tartumaa TurismOperating costsTurism122 €
03.2026Haridus- ja NoorteametOperating costsOther education, incl. administration118 €
03.2026SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration93 €
03.2026Haridus- ja NoorteametLabour costsOther education, incl. administration13 €
02.2026SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy1 250 €
02.2026UniTartu Ventures OÜOperating costsTeadus- ja arendustegevus muudes majandusharudes522 €
02.2026SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses454 €
02.2026SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses26 €
01.2026SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services111 €
01.2026MTÜ Tartumaa Omavalitsuste LiitOperating costsOther general government services106 €
01.2026MTÜ Tartumaa Omavalitsuste LiitLabour costsOther general government services23 €
12.2025Tartu Descartes'i KoolOperating costsBasic and general secondary education718 €
12.2025Tartu ÜlikoolLabour costsTertiary education388 €
12.2025Tartu ÜlikoolOperating costsTertiary education280 €
12.2025Tallinna PolütehnikumOperating costsVocational education210 €
12.2025Põlvamaa Arenduskeskus SAOperating costsGeneral economic and trade policy209 €
12.2025Tallinna PolütehnikumLabour costsVocational education18 €
11.2025VABARIIGI PRESIDENT (Presidendi Kantselei)Operating costsCentral government executive and legislative bodies370 €
11.2025SA Tartu KiirabiOperating costsParamedical services161 €
11.2025Siseministeeriumi Infotehnoloogia- ja ArenduskeskusLabour costsOther general government services114 €
11.2025VABARIIGI PRESIDENT (Presidendi Kantselei)Labour costsCentral government executive and legislative bodies93 €
10.2025SA Tartu LoomemajanduskeskusOperating costsOther leisure, culture, religion, incl. administration2 680 €
10.2025Maarjamaa RiigikoolLabour costsBasic and general secondary education430 €
10.2025Valga GümnaasiumOperating costsBasic and general secondary education408 €
10.2025SA Tartu KiirabiOperating costsParamedical services191 €
09.2025Narva-Jõesuu LinnavalitsusOperating costsFolk culture317 €
09.2025Riigi Kinnisvara ASLabour costsOther general services177 €
09.2025Tartu Herbert Masingu KoolOperating costsBasic and general secondary education86 €
09.2025Tartu LinnavalitsusOperating costsOther general services84 €
09.2025Tartu LinnavalitsusLabour costsOther general services25 €
08.2025Politsei- ja PiirivalveametLabour costsPolice174 €
07.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed315 €
07.2025Kõrgem Kunstikool PallasLabour costsTertiary education180 €
06.2025KaitsevägiOperating costsMilitary defence1 408 €
06.2025SA Valgamaa ArenguagentuurOperating costsOther general services605 €
06.2025Tartu ÜlikoolOperating costsTertiary education490 €
06.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed342 €
06.2025Haridus- ja NoorteametOperating costsVocational education311 €
06.2025Haridus- ja NoorteametLabour costsVocational education141 €
06.2025Tartu Tervishoiu KõrgkoolLabour costsTeadus- ja arendustegevus hariduses138 €
05.2025SA Tartu KiirabiOperating costsParamedical services390 €
05.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed378 €
05.2025SA Tartumaa TurismOperating costsTurism362 €
05.2025Kõrgem Kunstikool PallasLabour costsTertiary education88 €
05.2025Kõrgem Kunstikool PallasOperating costsTertiary education22 €
04.2025SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services1 700 €
04.2025SA Tartumaa TurismOperating costsTurism745 €
04.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services426 €
04.2025SA Tartu KiirabiOperating costsParamedical services362 €
04.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed241 €
03.2025SA Tartu KiirabiOperating costsParamedical services1 098 €
03.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed361 €
02.2025SA Tartu KiirabiOperating costsParamedical services1 390 €
02.2025Tartu Tervishoiu KõrgkoolLabour costsTeadus- ja arendustegevus hariduses157 €
01.2025Tartu ÜlikoolOperating costsTertiary education1 174 €
01.2025SA Tartu KiirabiOperating costsParamedical services453 €
01.2025Tartu ÜlikoolLabour costsTertiary education369 €
01.2025Kastre VallavalitsusOperating costsOther education, incl. administration100 €
12.2024SA Tartu KiirabiOperating costsParamedical services841 €
12.2024SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services672 €
12.2024JUSTIITS- JA DIGIMINISTEERIUMOperating costsDetention facilities508 €
12.2024Tartu VallavalitsusOperating costsBasic and general secondary education350 €
12.2024JUSTIITS- JA DIGIMINISTEERIUMLabour costsDetention facilities338 €
12.2024Tartu ÜlikoolOperating costsTertiary education290 €
12.2024Riigi Tugiteenuste KeskusLabour costsOther general services174 €
12.2024KaitseliitOperating costsOther national defence171 €
12.2024Tartu Rakenduslik KolledžOperating costsVocational education167 €
12.2024Tartu Lasteaed POKUOperating costsPre-school education152 €
12.2024Tartu MaakohusOperating costsKohus148 €
12.2024KaitseliitOther operating expensesOther national defence38 €
11.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration1 817 €
11.2024Tartu ÜlikoolLabour costsTertiary education279 €
11.2024Siseministeeriumi Infotehnoloogia- ja ArenduskeskusLabour costsOther public order and safety, incl. administration262 €
10.2024RIIGIKOGU (Riigikogu Kantselei)Operating costsCentral government executive and legislative bodies1 716 €
10.2024Tartu ÜlikoolOperating costsTertiary education1 164 €
10.2024Tartu MaakohusLabour costsKohus832 €
10.2024SA Tartu Keskkonnahariduse KeskusOperating costsYouth hobby education and activities603 €
10.2024Tartu ÜlikoolLabour costsTertiary education470 €
10.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration392 €
10.2024HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration364 €
10.2024Miina Härma GümnaasiumOperating costsBasic and general secondary education238 €
10.2024SA Tartumaa TurismOperating costsTurism225 €
10.2024Haridus- ja NoorteametLabour costsOther education, incl. administration154 €
10.2024Maaelu TeadmuskeskusLabour costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses114 €
09.2024SA Tartu KiirabiOperating costsParamedical services251 €
09.2024Tartu Oskar Lutsu nimeline LinnaraamatukoguLabour costsLibraries92 €
09.2024Tartu Oskar Lutsu nimeline LinnaraamatukoguOperating costsLibraries61 €
08.2024Tartu VallavalitsusOperating costsMunicipal government289 €
08.2024Tartu VallavalitsusLabour costsMunicipal government72 €
07.2024KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration1 088 €
07.2024KULTUURIMINISTEERIUMLabour costsOther leisure, culture, religion, incl. administration259 €
07.2024Tartu ÜlikoolLabour costsTertiary education202 €
07.2024Eesti MaaülikoolLabour costsTertiary education144 €
06.2024Siseministeeriumi Infotehnoloogia- ja ArenduskeskusLabour costsOther public order and safety, incl. administration620 €
05.2024Eesti MaaülikoolOperating costsTertiary education3 448 €
05.2024KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration3 189 €
05.2024Tartu LinnavalitsusOperating costsOther general government services3 094 €
05.2024Eesti MaaülikoolLabour costsTertiary education1 948 €
05.2024KULTUURIMINISTEERIUMLabour costsOther leisure, culture, religion, incl. administration190 €
05.2024Tartu LinnavalitsusLabour costsBioloogilise mitmekesisuse ja maastiku kaitse62 €
04.2024Rõuge VallavalitsusOperating costsYouth work and youth centres1 438 €
03.2024Tartu VallavalitsusOperating costsYouth work and youth centres334 €
03.2024Tartu ÜlikoolLabour costsTertiary education168 €
02.2024Haridus- ja NoorteametOperating costsOther education, incl. administration2 946 €
02.2024SA Tartu KiirabiOperating costsParamedical services228 €
02.2024Tartu KunstikoolOperating costsVocational education222 €
02.2024Tartu ÜlikoolLabour costsTertiary education135 €
01.2024Tartu ÜlikoolLabour costsTertiary education3 031 €
01.2024Eesti Rahvakultuuri KeskusOperating costsFolk culture2 957 €
01.2024Tartu ÜlikoolOperating costsTertiary education424 €
12.2023Tartu ÜlikoolOperating costsTertiary education1 558 €
12.2023KaitseliitOperating costsOther national defence287 €
12.2023Siseministeeriumi Infotehnoloogia- ja ArenduskeskusLabour costsOther public order and safety, incl. administration283 €
12.2023ProkuratuurLabour costsOther public order and safety, incl. administration146 €
12.2023SA Tartu KiirabiOperating costsParamedical services124 €
12.2023KaitseliitOther operating expensesOther national defence57 €
11.2023SA Tartu LoomemajanduskeskusOperating costsOther leisure, culture, religion, incl. administration2 372 €
11.2023SA Tartu KiirabiOperating costsParamedical services1 239 €
10.2023Eesti RahvusringhäälingOperating costsBroadcasting and publishing services834 €
10.2023Tartu ÜlikoolOperating costsTertiary education159 €
09.2023Sillamäe LinnavalitsusOperating costsBasic and general secondary education334 €
09.2023HARIDUS- JA TEADUSMINISTEERIUMOperating costsOther education, incl. administration98 €
09.2023HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration16 €
08.2023SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration110 €
07.2023Tartu ÜlikoolLabour costsTertiary education213 €
06.2023Riigi Kinnisvara ASOperating costsOther general services831 €
06.2023Tartu LinnavalitsusOperating costsPublic transport organisation737 €
06.2023RIIGIKOHUSLabour costsKohus288 €
06.2023Eesti LennuakadeemiaOperating costsTertiary education178 €
06.2023Eesti MaaülikoolOperating costsTertiary education130 €
06.2023Tartu VallavalitsusOperating costsMunicipal government114 €
06.2023PäästeametLabour costsRescue services109 €
06.2023Eesti MaaülikoolLabour costsTertiary education50 €
04.2023SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses189 €
04.2023Tartu ÜlikoolOperating costsTertiary education179 €
04.2023Tartu KunstikoolOperating costsTäiskasvanute täienduskoolitus166 €
04.2023SA Eesti TeadusagentuurLabour costsTeadus- ja arendustegevus hariduses94 €
03.2023Põlva GümnaasiumOperating costsBasic and general secondary education282 €
02.2023Tallinna Lilleküla Gümnaasium Labour costsBasic and general secondary education580 €
01.2023Nõo VallavalitsusOperating costsSport345 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Restoranitegevus

20
#CompanyRevenue
1APL Fresh Food OÜ11,7 m €
2Pull Restoranid OÜ3,3 m €
3Bistrood OÜ1,8 m €
4Osaühing Veniete1,8 m €
5Skyon Resto OÜ1,7 m €
6N58 OÜ1,6 m €
7Pirosmani Osaühing1,6 m €
8Pastamasin OÜ1,5 m €
9Aktsiaselts AGDECK1,5 m €
10OÜ Wise Bros1,3 m €
11SushiHouse OÜ1,2 m €
12AK kebab OÜ1,2 m €
13Werku Kohvik OÜ1,2 m €
14Berliini Trahter OÜ1,2 m €
15Kampus OÜ1,1 m €
16Osaühing Dunkley1,1 m €
17AS Hotell Stroomi1,1 m €
18Lammtarra OÜ975 k €
19KPK OÜ968 k €
20OÜ Sääre kohvik879 k €

Aparaadiruum OÜ: place 43 /287

Similar size: Snoob Resto OÜ, Investoraatorid OÜ, BZD OÜ, Hansahoov OÜ, OÜ Hotellijuht, Sabores OÜ, Tai Boh OÜ, Pelgumaja OÜ, Kunst enne OÜ, Vana Mikk 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
ToitlustamineKTO02095503.11.2015

History and notices

7
DateTypeContent
10.07.2024Warning order on deletion from the register: annual report not filed
01.09.2023EntryAmendment entry
19.01.2018EntryAmendment entry
22.12.2017EntryAmendment entry
09.12.2017EntryAmendment entry
13.01.2016EntryAmendment entry
23.03.2015EntryFirst entry