ETENRU
RegisteredValga County
Registry code
14373459
VAT number
EE102154579
Address
Valga maakond, Otepää vald, Vana-Otepää küla, Kaarnaoru, 67418
Registered
17.11.2017 · 8 yrs
Activity
Site preparation 43129
Additional activities
Rental and operating of own or leased real estate, Muu puhastustegevus, Muu ehitiste viimistlus ja lõpetamine, Landscape service activities
Capital
2 500 €
Email
h•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 06.10.2026
Sales revenue154 k €+35%2025 annual report
Profit41 323 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 251 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 829 €Tax Board 2026 Q2
Cash16 786 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months135 k €-5%Tax Board, last 4 quarters
State taxes 12 months16 231 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 28 827 €
27 k57 k35 k23 k42 k40 k23 k29 k
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 06.10.2026 · 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 → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 5% 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
Heivo Kikkas3 companiesno tax debtPersonal ID ↗17.11.2017
Shareholders 1
Heivo Kikkas100,0% 2 500 €01.09.2023
Beneficial owners 1
Heivo Kikkas3 companiesno tax debtdirect holding19.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue22,5%
Labour taxes / revenue13,3%
Revenue per employee per month4 804 €
Gross salary (estimate)1 251 €
Net salary (estimate)1 095 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q228 827 €▲ 28%3 829 €6 484 €2
2026 Q123 135 €▼ 34%1 480 €0 €2
2025 Q440 302 €▼ 30%1 442 €3 982 €1
2025 Q342 464 €▲ 56%899 €5 765 €1
2025 Q222 602 €▼ 25%1 099 €0 €1
2025 Q135 225 €▲ 452%1 462 €5 743 €1
2024 Q457 293 €▲ 191%1 233 €4 880 €1
2024 Q327 228 €▲ 76%1 152 €4 708 €1
2024 Q230 042 €▲ 181%961 €4 365 €1
2024 Q16 384 €▼ 79%575 €918 €1
2023 Q419 707 €▲ 76%0 €1 319 €1
2023 Q315 484 €▼ 49%233 €697 €1
Show full history (18 quarters)
2023 Q210 694 €▲ 2%300 €1 342 €1
2023 Q130 832 €▲ 86%448 €1 435 €1
2022 Q411 170 €397 €0 €1
2022 Q330 630 €1 286 €5 311 €1
2022 Q210 453 €1 172 €0 €2
2022 Q116 561 €1 213 €1 060 €2

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 revenue154 k €▲ 35%114 k €▲ 68%67 681 €▼ 19%83 254 €▲ 43%58 212 €
Profit41 323 €▲ 128%18 098 €▲ 20×914 €▼ 98%42 243 €▲ 74×568 €
Profit margin26,9%15,9%1,4%50,7%1,0%
Retained earnings75 979 €▲ 31%57 881 €▲ 2%56 967 €▲ 287%14 723 €▲ 4%14 155 €
Cash16 786 €▼ 23%21 901 €▲ 71%12 780 €▲ 54%8 286 €▲ 1%8 196 €
Current assets51 493 €▲ 29%39 951 €▲ 93%20 743 €▼ 26%27 905 €▲ 32%21 066 €
Fixed assets281 k €▲ 54%182 k €▲ 10%165 k €▲ 2%162 k €▲ 13×12 709 €
Assets333 k €▲ 50%222 k €▲ 20%185 k €▼ 2%190 k €▲ 463%33 775 €
Current liabilities36 736 €▼ 44%65 335 €▼ 13%75 254 €▲ 24%60 582 €▲ 272%16 267 €
Long-term liabilities176 k €▲ 125%78 038 €▲ 57%49 732 €▼ 29%69 980 €▲ 246×285 €
Total liabilities213 k €▲ 48%143 k €▲ 15%125 k €▼ 4%131 k €▲ 689%16 552 €
Equity120 k €▲ 53%78 479 €▲ 30%60 381 €▲ 2%59 466 €▲ 245%17 223 €
Labour costs-11 511 €▼ 14%-10 137 €▼ 183%-3 578 €▲ 70%-12 076 €▼ 1%-11 940 €
Employees10%10%10%10%1
Filed29.06.202618.06.202530.06.202411.03.202323.04.2022
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
Site preparation main activity4312998 285 €64%
Muu ehitiste viimistlus ja lõpetamine4335122 183 €14%
Rental and operating of own or leased real estate6820116 049 €10%
Muu puhastustegevus8123113 775 €9%
Landscape service activities813013 311 €2%

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 06.10.2026

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

7 732 € makseid

Transactions with state institutions

20261 116 €
20252 758 €
20241 505 €
20232 353 €

Largest payers

Eesti Kirjandusmuuseum6 576 €
Põllumajanduse Registrite ja Informatsiooni Amet1 156 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses372 €
07.2026Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses372 €
06.2026Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses372 €
12.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus1 156 €
10.2025Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses340 €
09.2025Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses170 €
08.2025Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses340 €
07.2025Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses251 €
06.2025Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses501 €
11.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses336 €
10.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses167 €
09.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses334 €
08.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses167 €
07.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses334 €
06.2024Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses167 €
11.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses605 €
10.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses329 €
09.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses329 €
08.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses329 €
07.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses493 €
06.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses164 €
03.2023Eesti KirjandusmuuseumOperating costsTeadus- ja arendustegevus hariduses104 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Site preparation

20
#CompanyRevenue
1Ehitus ja Masinad AS10,0 m €
2Osaühing Fertum Holding5,1 m €
3osaühing Sahkar TT3,6 m €
4AS VALMAP GRUPP3,1 m €
5Eesti Horisontaalpuur OÜ2,6 m €
6EKSORA SV OSAÜHING2,6 m €
7VALMO OÜ2,4 m €
8OÜ SAARETU2,4 m €
9Hepex OÜ2,0 m €
10OÜ KRONA TEETÖÖD1,8 m €
11Balte OÜ1,4 m €
12RTM & KO osaühing1,4 m €
13kühvel OÜ1,4 m €
14Rikson Invest OÜ1,3 m €
15Mullaabi OÜ1,2 m €
16KOPASELLID OÜ1,0 m €
17Dig Company OÜ1,0 m €
18KAEVETÖÖD24 OÜ1,0 m €
19RakRoad OÜ965 k €
20Kuusalu Veod OÜ853 k €

H.Kaarna OÜ: place 147 /522

Similar size: osaühing Kirschmann, ExRun OÜ, Kaabli Grupp OÜ, Osaühing Bialex Ehitus, Alapet Teenus OÜ, Kalinest Group OÜ, Osaühing Amigo Trans, DagoEkspert OÜ, STF Grunt OÜ, Venwall 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
EhitamineEEH01046917.03.2018

History and notices

5
DateTypeContent
01.09.2023EntryAmendment entry
30.06.2019EntryAmendment entry
20.01.2018EntryAmendment entry
17.11.2017EntryFirst entry
13.11.2017Order to remedy deficienciesFirst entry