ETENRU
RegisteredTartu County
Registry code
14209301
VAT number
EE101950295
Address
Tartu maakond, Tartu linn, Tartu linn, Kopli tn 52-2, 50110
Registered
22.02.2017 · 9 yrs
Activity
Plumbing, heat and air-conditioning installation 43222
Capital
2 500 €
Email
k•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 03.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue2,0 m €-4%2025 annual report
Profit23 583 €2025 annual report
Employees21Tax Board 2026 Q2
Average gross salary1 074 €estimate, Tax Board 2026 Q2
Labour taxes per quarter34 518 €Tax Board 2026 Q2
Cash19 815 €Cash 31.12.2025, annual report
Tax debt31 326 €kogu võlg ajatatudTax Board 03.10.2026 · details below
Revenue 12 months2,2 m €-10%Tax Board, last 4 quarters
State taxes 12 months292 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · in debt on 8 days
26.0928.0930.0901.1003.10
Total tax debtsellest ajatatudmax 33 826 €
Details ↓
Turnover by quarter · latest 618 tuh €
703 k670 k515 k518 k546 k570 k431 k618 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
75 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 03.10.2026 · open data
Quick check
  • Tax debt 31 326 €
  • 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 debt8 days since 26.09.2026
Revenue 12 months▼ 10% aasta varasemaga
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Ken Palusoo2 companies1 with tax debtPersonal ID ↗22.02.2017
Shareholders 1
Ken Palusoo100,0% 2 500 €02.09.2023
Beneficial owners 1
Ken Palusoo2 companies1 with tax debtotsene osalus28.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue12,0%
Labour taxes / revenue5,6%
Revenue per employee per month9 806 €
Gross salary (estimate)1 074 €
Net salary (estimate)962 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2617 799 €▲ 19%34 518 €73 880 €21
2026 Q1431 151 €▼ 16%57 007 €71 519 €19
2025 Q4570 282 €▼ 15%54 709 €85 134 €19
2025 Q3545 787 €▼ 22%38 363 €61 243 €20
2025 Q2518 207 €▲ 59%46 469 €60 174 €20
2025 Q1514 684 €▲ 156%45 494 €57 232 €22
2024 Q4669 878 €▲ 118%44 423 €52 750 €17
2024 Q3703 224 €▲ 118%41 726 €78 208 €17
2024 Q2326 101 €▲ 17%35 884 €43 454 €17
2024 Q1201 409 €▲ 44%29 415 €39 128 €16
2023 Q4307 729 €▼ 9%24 311 €27 698 €14
2023 Q3322 116 €▲ 9%20 727 €41 271 €13
Näita kogu ajalugu (18 kvartalit)
2023 Q2279 527 €▲ 7%19 560 €28 895 €12
2023 Q1140 252 €▼ 10%13 216 €14 139 €12
2022 Q4336 544 €14 576 €28 332 €11
2022 Q3294 482 €14 051 €32 552 €11
2022 Q2261 489 €11 848 €19 171 €11
2022 Q1156 341 €10 705 €11 372 €9

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 revenue2,0 m €▼ 4%2,1 m €▲ 90%1,1 m €▲ 4%1,0 m €▲ 99%526 k €
Profit23 583 €▼ 73%88 921 €▲ 34%66 116 €▲ 13%58 590 €▲ 25×2 381 €
Profit margin1,2%4,3%6,1%5,6%0,5%
Jaotamata kasum207 k €▲ 75%118 k €▲ 127%52 132 €▲ plussi-6 458 €▲ 27%-8 839 €
Cash19 815 €▼ 11%22 378 €▲ 280%5 890 €▲ 23%4 787 €▼ 26%6 510 €
Current assets670 k €▲ 17%575 k €▲ 86%309 k €▲ 74%177 k €▲ 75%101 k €
Põhivara128 k €▼ 12%146 k €▲ 201%48 462 €▼ 8%52 880 €▲ 10%48 100 €
Assets799 k €▲ 11%721 k €▲ 102%358 k €▲ 55%230 k €▲ 54%149 k €
Current liabilities449 k €▲ 19%379 k €▲ 128%166 k €▲ 45%115 k €▲ 7%107 k €
Pikaajalised kohustised70 000 €▼ 19%86 500 €▲ 246%25 000 €▲ 67%15 000 €—
Total liabilities519 k €▲ 12%465 k €▲ 144%191 k €▲ 47%130 k €▲ 21%107 k €
Equity279 k €▲ 9%256 k €▲ 53%167 k €▲ 66%101 k €▲ 139%42 042 €
Tööjõukulud-497 k €▼ 20%-414 k €▼ 71%-242 k €▼ 63%-148 k €▼ 28%-115 k €
Employees16▲ 14%14▲ 17%12▲ 20%10▲ 25%8
Filed29.06.202629.06.202528.06.202429.06.202329.06.2022
ReportIn the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗

▲ kasv, ▼ 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
Veetorustiku ja sanitaarseadmete paigaldus main activity432221 995 939 €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 31 326 € · as of 03.10.2026
Ajatatud (tasumisgraafik)
31 326 € · kuni 31.10.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.05.2026 · oldest unpaid claim, 136 days
Consecutively on the list
since 26.09.2026 (8 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 03.10.2026 · in debt on 8 days

26.0928.0930.0901.1003.10
Total tax debtsellest ajatatudmax 33 826 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing833 826 €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

60 577 € makseid · 1 hanget

Tehingud riigiasutustega

20266 660 €
202515 427 €
2024996 €
202337 495 €

Suurimad maksjad

SA Saadjärve18 299 €
Tartu Ülikool18 126 €
Riigi Kinnisvara AS15 540 €
Tartu Vallavalitsus3 464 €
SA Tartu Jaani Kirik1 550 €
Kõik maksed kuude kaupa
KuuMaksjaLiikFieldAmount
08.2026Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus252 €
07.2026Tartu Rakenduslik KolledžMajandamiskuludKutseharidus1 040 €
07.2026SA SaadjärveMajandamiskuludMuuseumid934 €
02.2026Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus381 €
01.2026SA SaadjärveMajandamiskuludMuuseumid4 053 €
12.2025SA SaadjärveMajandamiskuludMuuseumid8 620 €
11.2025SA Tartu Jaani KirikMajandamiskuludMuinsuskaitse1 550 €
07.2025SA SaadjärveMajandamiskuludMuuseumid372 €
07.2025Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus294 €
06.2025SA SaadjärveMajandamiskuludMuuseumid2 228 €
05.2025Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus271 €
03.2025SA SaadjärveMajandamiskuludMuuseumid1 696 €
03.2025SA Tartu KiirabiMajandamiskuludParameditsiiniteenused396 €
11.2024SA SaadjärveMajandamiskuludMuuseumid396 €
01.2024Tartu LinnavalitsusMajandamiskuludMuu haridus, sh hariduse haldus600 €
12.2023Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus6 163 €
12.2023Tartu VallavalitsusMuud toetusedVeevarustus3 464 €
12.2023Tartu LinnavalitsusMajandamiskuludMuu haridus, sh hariduse haldus840 €
11.2023Tartu ÜlikoolPõhivaraKolmanda taseme haridus3 752 €
10.2023Eesti TöötukassaMuud toetusedTöötute sotsiaalne kaitse722 €
09.2023Tartu ÜlikoolPõhivaraKolmanda taseme haridus3 840 €
07.2023Tartu ÜlikoolMajandamiskuludKolmanda taseme haridus3 173 €
03.2023Riigi Kinnisvara ASMajandamiskuludMuud üldised teenused3 600 €
01.2023Riigi Kinnisvara ASMajandamiskuludMuud üldised teenused11 940 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
10.10.2025Tartu linn, Võru tn 116 korteriühistuTöövõtuleping428 038 €

Public Procurement Register

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: Plumbing, heat and air-conditioning installation

20
#CompanyRevenue
1Osaühing FIRETEK7,0 m €
2osaühing Hanken3,3 m €
3Osaühing Tomex Tööd3,1 m €
4AS Lavateir2,5 m €
5APK Ehitus OÜ2,0 m €
6SanTrust OÜ2,0 m €
7DRIMMAX OÜ1,9 m €
8OÜ Mangano1,9 m €
9OÜ SanBerg1,8 m €
10A&O HOLDING OÜ1,6 m €
11Koduspa OÜ1,5 m €
12Nikos Grupp OÜ1,4 m €
13Silfer OÜ1,3 m €
14SRT Toru & Ventilatsioonitööd OÜ1,1 m €
15DENSAN OÜ1,1 m €
16OÜ KODUSOOJUS1,1 m €
17RIVOCO OÜ970 k €
18OÜ JUNTSON HALDUS896 k €
19Torusellid OÜ835 k €
20TRT torutööd OÜ776 k €

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

Tegevusload

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ElektritöödTEL00464319.03.2024
EhitamineEEH01169530.04.2020

History and notices

6
DateLiikSisu
02.09.2023KanneMuutmiskanne
01.02.2021KanneMuutmiskanne
19.01.2018KanneMuutmiskanne
18.12.2017KanneMuutmiskanne
13.12.2017KanneMuutmiskanne
22.02.2017KanneEsmakanne