ETENRU
RegisteredHarju County
Registry code
14276607
VAT number
EE102097856
Address
Harju maakond, Harku vald, Muraste küla, Prisma tn 4, 76905
Registered
13.06.2017 · 9 yrs
Activity
Other education n.e.c. 85599
Capital
2 500 €
Email
i•••@i•••.comLog in to see
Phone
+372 •• ••••Log in to see
Website
www.ivarlukk.com
Business Register 06.10.2026
Ajatatud maksuvõlg 7 881 €
Sales revenue166 k €+47%2025 annual report
Profit2 095 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 319 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 018 €Tax Board 2026 Q2
Cash634 €Cash 31.12.2025, annual report
Tax debt7 881 €kogu võlg ajatatudTax Board 06.10.2026 · details below
Revenue 12 months109 k €-30%Tax Board, last 4 quarters
State taxes 12 months36 129 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 8 731 €
Details ↓
Turnover by quarter · latest 11 380 €
23 k28 k36 k67 k24 k41 k32 k11 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
63 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 7 881 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB
In tax debt11 days since 26.09.2026
Revenue 12 months▼ 30% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

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
Ivar Lukk3 companies1 with tax debtPersonal ID ↗13.06.2017
Shareholders 1
Ivar Lukk100,0% 2 500 €02.09.2023
Beneficial owners 1
Ivar Lukk3 companies1 with tax debtdirect holding12.05.2026

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue45,6%
Labour taxes / revenue17,7%
Revenue per employee per month3 793 €
Gross salary (estimate)1 319 €
Net salary (estimate)1 146 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q211 380 €▼ 83%2 018 €5 187 €1
2026 Q132 171 €▼ 12%1 502 €5 836 €1
2025 Q441 295 €▲ 46%2 971 €13 905 €1
2025 Q324 363 €▲ 5%1 350 €11 201 €1
2025 Q267 165 €▲ 166%1 499 €2 752 €1
2025 Q136 375 €▲ 37%2 916 €12 705 €1
2024 Q428 253 €▼ 58%2 921 €9 133 €1
2024 Q323 214 €▼ 47%757 €2 003 €1
2024 Q225 230 €▼ 41%2 236 €6 739 €1
2024 Q126 599 €▼ 38%2 214 €10 352 €1
2023 Q467 185 €▲ 28%3 507 €17 967 €1
2023 Q343 487 €▲ 58%1 458 €6 903 €1
Show full history (18 quarters)
2023 Q242 623 €▼ 28%2 287 €9 365 €1
2023 Q143 115 €▼ 40%2 625 €9 581 €1
2022 Q452 469 €3 015 €17 282 €1
2022 Q327 500 €1 322 €6 685 €1
2022 Q259 455 €1 965 €11 789 €1
2022 Q171 916 €1 965 €17 135 €1

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 revenue166 k €▲ 47%113 k €▼ 46%208 k €▲ 4%200 k €▼ 15%235 k €
Profit2 095 €▲ into profit-9 313 €▼ into loss8 253 €▼ 3%8 526 €▼ 74%33 096 €
Profit margin1,3%-8,3%4,0%4,3%14,1%
Retained earnings108 k €▼ 8%117 k €▲ 8%109 k €▼ 1%110 k €▲ 18%92 994 €
Cash634 €▼ 54%1 377 €▼ 59%3 354 €▲ 65%2 033 €▼ 31%2 949 €
Current assets15 884 €0%15 901 €▼ 5%16 784 €▼ 88%138 k €▼ 6%147 k €
Fixed assets127 k €0%127 k €0%128 k €▲ 51×2 500 €0%2 500 €
Assets143 k €0%143 k €▼ 1%144 k €▲ 3%141 k €▼ 6%150 k €
Current liabilities30 559 €▼ 7%32 975 €▲ 34%24 595 €▲ 26%19 576 €▼ 7%21 081 €
Total liabilities30 559 €▼ 7%32 975 €▲ 34%24 595 €▲ 26%19 576 €▼ 7%21 081 €
Equity113 k €▲ 2%110 k €▼ 8%120 k €▼ 1%121 k €▼ 6%129 k €
Labour costs-23 518 €▼ into loss23 916 €▲ 5%22 780 €▲ 18%19 270 €0%19 210 €
Employees20%20%20%20%2
Filed11.07.202609.07.202508.07.202410.07.202323.07.2022
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
Other education n.e.c. main activity85599165 819 €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 7 881 € · as of 06.10.2026
Ajatatud (tasumisgraafik)
7 881 € · kuni 31.07.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.02.2026 · oldest unpaid claim, 228 days
Consecutively on the list
since 26.09.2026 (11 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11

26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 8 731 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing118 731 €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

160 tuh € makseid

Transactions with state institutions

202623 077 €
202532 610 €
202442 359 €
202361 474 €

Largest payers

Eesti Töötukassa30 446 €
Riigi Tugiteenuste Keskus26 314 €
Sisekaitseakadeemia20 202 €
Konkurentsiamet15 104 €
RIIGIKANTSELEI11 552 €
All payments by month
MonthPayerTypeFieldAmount
09.2026Eesti TöötukassaOperating costsSocial protection of the unemployed2 750 €
08.2026RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies3 968 €
08.2026SisekaitseakadeemiaOperating costsTertiary education1 352 €
08.2026Eesti TöötukassaOperating costsSocial protection of the unemployed1 000 €
07.2026Eesti TöötukassaOperating costsSocial protection of the unemployed1 250 €
06.2026KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration4 557 €
06.2026Kaitseressursside AmetOperating costsMilitary defence868 €
05.2026Eesti TöötukassaOperating costsSocial protection of the unemployed2 000 €
05.2026Kaitseressursside AmetOperating costsMilitary defence1 488 €
04.2026Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses434 €
02.2026Riigi Tugiteenuste KeskusOperating costsOther general services2 976 €
01.2026KonkurentsiametOperating costsGeneral economic and trade policy434 €
12.2025Riigi Tugiteenuste KeskusOperating costsOther general services2 480 €
12.2025JUSTIITS- JA DIGIMINISTEERIUMOperating costsOther public order and safety, incl. administration2 170 €
10.2025Politsei- ja PiirivalveametOperating costsPolice2 040 €
10.2025Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses2 040 €
10.2025Tartu Tamme GümnaasiumOperating costsBasic and general secondary education2 040 €
10.2025JUSTIITS- JA DIGIMINISTEERIUMOperating costsOther public order and safety, incl. administration1 736 €
09.2025JUSTIITS- JA DIGIMINISTEERIUMOperating costsOther public order and safety, incl. administration434 €
08.2025Põllumajandus- ja ToiduametOperating costsPõllumajandus2 186 €
07.2025TervisekassaOperating costsOther health care, incl. administration1 647 €
07.2025Tallinna StrateegiakeskusOperating costsOther general services868 €
07.2025Tallinna Keskkonna- ja KommunaalametOperating costsOther housing and communal services434 €
06.2025KonkurentsiametOperating costsGeneral economic and trade policy5 216 €
04.2025SisekaitseakadeemiaOperating costsTertiary education2 440 €
03.2025Eesti TöötukassaOperating costsSocial protection of the unemployed2 035 €
03.2025Rahandusministeeriumi InfotehnoloogiakeskusOperating costsOther general services1 342 €
03.2025Tallinna StrateegiakeskusOperating costsMunicipal government610 €
01.2025Eesti TöötukassaOperating costsSocial protection of the unemployed2 893 €
12.2024JUSTIITS- JA DIGIMINISTEERIUMOperating costsOther public order and safety, incl. administration5 539 €
12.2024SisekaitseakadeemiaOperating costsTertiary education1 464 €
11.2024Eesti TöötukassaOperating costsSocial protection of the unemployed1 357 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed714 €
09.2024Viimsi Haldus OÜOperating costsOther economic affairs (incl. administration)2 867 €
09.2024KonkurentsiametOperating costsGeneral economic and trade policy2 867 €
09.2024AS Eesti RaudteeOther operating expensesRail transport610 €
08.2024Eesti TöötukassaOperating costsSocial protection of the unemployed750 €
08.2024AS Eesti RaudteeOther operating expensesRail transport610 €
07.2024Eesti TöötukassaOperating costsSocial protection of the unemployed2 250 €
07.2024AS Eesti RaudteeOther operating expensesRail transport915 €
04.2024Tervise Arengu InstituutOperating costsTeadus- ja arendustegevus tervishoius4 880 €
04.2024Eesti TöötukassaOperating costsSocial protection of the unemployed250 €
03.2024SisekaitseakadeemiaOperating costsTäiskasvanute täienduskoolitus11 346 €
03.2024Eesti TöötukassaOperating costsSocial protection of the unemployed3 500 €
02.2024MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUMOperating costsGeneral economic and trade policy2 440 €
12.2023Riigi Tugiteenuste KeskusOperating costsOther general services3 000 €
11.2023KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration1 800 €
10.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 000 €
09.2023KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration1 620 €
09.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 000 €
09.2023Tartu Tamme GümnaasiumOperating costsBasic and general secondary education708 €
09.2023Tax and Customs BoardOperating costsRahandus- ja fiskaalpoliitika354 €
08.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies2 796 €
08.2023KonkurentsiametOperating costsGeneral economic and trade policy588 €
07.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 000 €
06.2023Riigi Tugiteenuste KeskusOperating costsOther general services10 083 €
06.2023KonkurentsiametOperating costsGeneral economic and trade policy6 000 €
05.2023Eesti TöötukassaOperating costsSocial protection of the unemployed2 075 €
05.2023Põllumajanduse Registrite ja Informatsiooni AmetOperating costsPõllumajandus588 €
05.2023Politsei- ja PiirivalveametOperating costsPolice588 €
05.2023SotsiaalkindlustusametOperating costsOther social protection, incl. administration470 €
05.2023Eesti RahvusraamatukoguOperating costsLibraries470 €
05.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies399 €
04.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 479 €
03.2023Riigi Tugiteenuste KeskusOperating costsOther general services4 951 €
03.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies4 389 €
03.2023SisekaitseakadeemiaOperating costsTäiskasvanute täienduskoolitus3 600 €
03.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 714 €
03.2023KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration948 €
03.2023SOTSIAALMINISTEERIUMOperating costsÜldine tööjõupoliitika600 €
02.2023KULTUURIMINISTEERIUMOperating costsOther leisure, culture, religion, incl. administration1 980 €
02.2023Tallinna StrateegiakeskusOperating costsOther general services1 125 €
01.2023Riigi Tugiteenuste KeskusOperating costsOther general services2 823 €
01.2023Eesti TöötukassaOperating costsSocial protection of the unemployed1 428 €
01.2023JUSTIITSMINISTEERIUMOperating costsOther public order and safety, incl. administration948 €
01.2023Põllumajanduse Registrite ja Informatsiooni AmetOperating costsPõllumajandus948 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
Casehub OÜ1616374476,39%08.02.202444 105 €

Business Register

Companies linked via the board

2

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Other education n.e.c.

20

Domains

1 records

Domains

DomainSource
ivarlukk.comBusiness Register

History and notices

6
DateTypeContent
02.09.2023EntryAmendment entry
18.04.2022Trahvihoiatusmäärus: majandusaasta aruanne esitamata
24.04.2018EntryAmendment entry
20.01.2018EntryAmendment entry
14.12.2017EntryAmendment entry
13.06.2017EntryFirst entry