ETENRU

HKM raamatupidamisteenused OÜ

RegisteredTartu County
Registry code
12883217
VAT number
EE101807238
Address
Tartu maakond, Tartu linn, Tartu linn, Teguri tn 37b, 50107
Registered
22.07.2015 · 11 yrs
Activity
Accounting, bookkeeping and auditing activities; tax consultancy 69202
Capital
2 500 €
Email
i•••@h•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.hkmteenused.ee from email
Business Register 08.10.2026
Sales revenue1 350 €+5%2025 annual report
Profit-143 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash3 267 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months1 454 €+13%Tax Board, last 4 quarters
State taxes 12 months172 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 372 €
390300300300450300332372
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · 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 → AAA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 13% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Helis Rõõmus1 companyno tax debtPersonal ID ↗22.07.2015
Shareholders 1
Helis Rõõmus100,0% 2 500 €01.09.2023
Beneficial owners 1
Helis Rõõmus1 companyno tax debtdirect holding09.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue14,0%
Labour taxes / revenue0,0%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2372 €▲ 24%0 €52 €—
2026 Q1332 €▲ 11%0 €14 €—
2025 Q4300 €▲ 0%0 €34 €—
2025 Q3450 €▲ 15%0 €72 €—
2025 Q2300 €▼ 9%0 €38 €—
2025 Q1300 €▲ 11%0 €39 €—
2024 Q4300 €▼ 25%0 €42 €—
2024 Q3390 €▲ 42%0 €62 €—
2024 Q2330 €▲ 10%0 €35 €—
2024 Q1270 €▼ 16%0 €35 €—
2023 Q4400 €▲ 33%0 €44 €—
2023 Q3275 €▼ 8%0 €39 €—
Show full history (18 quarters)
2023 Q2300 €▲ 0%0 €35 €—
2023 Q1320 €▲ 7%0 €45 €—
2022 Q4300 €0 €44 €—
2022 Q3300 €0 €44 €—
2022 Q2300 €0 €40 €—
2022 Q1300 €0 €49 €—

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 revenue1 350 €▲ 5%1 290 €0%1 295 €▲ 7%1 205 €▲ 58%765 €
Profit-143 €▼ into loss96 €▼ 93%1 295 €▲ 61%806 €▲ 86%433 €
Profit margin-10,6%7,4%100,0%66,9%56,6%
Retained earnings3 536 €▲ 3%3 440 €▲ 483%590 €▼ 71%2 044 €▲ 27%1 611 €
Cash3 267 €▲ 11%2 952 €—2 769 €—
Current assets3 406 €▲ 2%3 334 €▲ 34%2 493 €▼ 13%2 866 €▲ 39%2 059 €
Fixed assets0 €▼ 100%428 €▼ 57%998 €——
Assets3 406 €▼ 9%3 762 €▲ 8%3 491 €▲ 22%2 866 €▲ 39%2 059 €
Current liabilities13 €▼ 94%226 €▲ 343%51 €▲ 219%16 €▲ 7%15 €
Total liabilities13 €▼ 94%226 €▲ 343%51 €▲ 219%16 €▲ 7%15 €
Equity3 393 €▼ 4%3 536 €▲ 3%3 440 €▲ 21%2 850 €▲ 39%2 044 €
Labour costs0 €0 €0 €0 €0 €
Employees00000
Filed17.06.202609.05.202524.06.202419.07.202329.06.2022
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
Accounting, bookkeeping and auditing activities; tax consultancy main activity692021 350 €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 08.10.2026

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

0

No linked companies found

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

20

Domains

1 records

Domains

DomainSource
hkmteenused.eeemail

History and notices

13
DateTypeContent
28.09.2023EntryAmendment entry
27.09.2023Order to remedy deficienciesAmendment entry
01.09.2023EntryAmendment entry
17.05.2021EntryAmendment entry
20.10.2020EntryAmendment entry
19.10.2020EntryAmendment entry
19.10.2020Order to remedy deficienciesAmendment entry
20.01.2018EntryAmendment entry
20.12.2017EntryAmendment entry
10.12.2017EntryAmendment entry
21.02.2017Majandusaasta aruande puuduste kõrvaldamise määrus
22.07.2015EntryFirst entry
21.07.2015Order to remedy deficienciesFirst entry