ETENRU
RegisteredTartu County
Registry code
14453900
VAT number
not VAT registered
Address
Tartu maakond, Tartu linn, Tartu linn, Vanemuise tn 8-12, 51003
Registered
22.03.2018 · 8 yrs
Activity
Other education n.e.c. 8559
Lisategevusalad
Accounting, bookkeeping and auditing activities; tax consultancy
Capital
2 500 €
Email
e•••@g•••.comLog in to see
LEI
254900WRJMRTNRZ0RT60 ISSUED
Business Register 04.10.2026
Sales revenue29 339 €+7%2025 annual report
Profit16 514 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary263 €estimate, Tax Board 2026 Q2
Labour taxes per quarter403 €Tax Board 2026 Q2
Cash19 474 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 04.10.2026
State taxes 12 months1 841 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Firmo rating
A
Hea, madal risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 04.10.2026 · 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)
  • Not VAT registered
Stability
RatingAA → AAA → A
In tax debt0 days since 26.09.2026
Notification when something changes
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Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Annegrete Palu1 companyno tax debtPersonal ID ↗22.03.2018
Esta Palu4 companiesno tax debtPersonal ID ↗22.03.2018
Marjaliisa Palu2 companiesno tax debtPersonal ID ↗22.03.2018
Shareholders 2
Annegrete Palu50,0% 1 250 €05.12.2025
Esta Palu50,0% 1 250 €05.12.2025
Beneficial owners 2
Annegrete Palu1 companyno tax debtotsene osalus18.06.2026
Esta Palu4 companiesno tax debtotsene osalus10.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—403 €386 €1
2026 Q1—413 €413 €—
2025 Q4—646 €629 €—
2025 Q3—413 €413 €—
2025 Q2—1 192 €1 980 €—
2025 Q1—583 €1 058 €—
2024 Q4—413 €395 €1
2024 Q3—413 €395 €1
2024 Q2—170 €132 €1
2024 Q1—334 €261 €1
2023 Q4—981 €863 €1
2023 Q3—47 €0 €2
Näita kogu ajalugu (18 kvartalit)
2023 Q2—47 €0 €1
2023 Q1—43 €0 €1
2022 Q4—146 €102 €1
2022 Q3—36 €0 €1
2022 Q2—36 €0 €1
2022 Q1—36 €0 €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 revenue29 339 €▲ 7%27 379 €▼ 30%39 188 €▲ 63%24 028 €▲ 1%23 676 €
Profit16 514 €▲ plussi-1 658 €▼ miinusesse13 932 €▲ plussi-3 052 €▼ miinusesse9 883 €
Profit margin56,3%-6,1%35,6%-12,7%41,7%
Jaotamata kasum18 252 €▼ 20%22 910 €▲ 109%10 978 €▼ 22%14 030 €▲ 238%4 147 €
Cash19 474 €▲ 171%7 191 €———
Current assets37 741 €▲ 51%25 018 €▼ 9%27 583 €▼ 3%28 480 €▼ 23%36 842 €
Assets37 741 €▲ 51%25 018 €▼ 9%27 583 €▼ 3%28 480 €▼ 23%36 842 €
Current liabilities475 €▼ 62%1 266 €▼ 53%2 673 €▼ 85%17 503 €▼ 23%22 812 €
Total liabilities475 €▼ 62%1 266 €▼ 53%2 673 €▼ 85%17 503 €▼ 23%22 812 €
Equity37 266 €▲ 57%23 752 €▼ 5%24 910 €▲ 127%10 977 €▼ 22%14 030 €
Tööjõukulud-6 303 €▼ 14%-5 507 €▲ 49%-10 859 €▼ 68%-6 463 €▼ 7%-6 048 €
Employees0000▼ 100%1
Filed30.06.202617.05.202530.04.202428.06.202327.06.2022
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
Other education n.e.c. main activity855917 419 €59%
Accounting, bookkeeping and auditing activities; tax consultancy6920211 920 €41%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 04.10.2026

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

29 499 € makseid

Tehingud riigiasutustega

20264 029 €
202510 878 €
20246 979 €
20237 613 €

Suurimad maksjad

Sisekaitseakadeemia11 958 €
Tallinna Ülikool7 702 €
RIIGIKOHUS7 505 €
Andmekaitse Inspektsioon1 800 €
Eesti Kohtuekspertiisi Instituut535 €
Kõik maksed kuude kaupa
KuuMaksjaLiikFieldAmount
06.2026Tallinna ÜlikoolMajandamiskuludKolmanda taseme haridus1 434 €
05.2026Eesti Kohtuekspertiisi InstituutMajandamiskuludMuu avalik kord ja julgeolek, sh haldus535 €
02.2026SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus2 060 €
12.2025RIIGIKOHUSMajandamiskuludKohus2 275 €
12.2025Andmekaitse InspektsioonMajandamiskuludMuu avalik kord ja julgeolek, sh haldus1 800 €
11.2025RIIGIKOHUSMajandamiskuludKohus2 830 €
10.2025SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus2 000 €
06.2025Tallinna ÜlikoolMajandamiskuludKolmanda taseme haridus836 €
01.2025Tallinna ÜlikoolMajandamiskuludKolmanda taseme haridus1 137 €
11.2024SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus1 200 €
03.2024SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus2 460 €
03.2024RIIGIKOHUSMajandamiskuludKohus1 200 €
01.2024SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus2 119 €
12.2023Tallinna ÜlikoolMajandamiskuludTäiskasvanute täienduskoolitus4 194 €
10.2023SisekaitseakadeemiaMajandamiskuludKolmanda taseme haridus2 119 €
08.2023Tallinna ÜlikoolMajandamiskuludTeadus- ja arendustegevus hariduses100 €
04.2023RIIGIKOHUSMajandamiskuludKohus1 200 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

4

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

20

Licences, pledges, domains

No data

History and notices

4
DateLiikSisu
05.12.2025KanneMuutmiskanne
29.01.2024KanneMuutmiskanne
01.09.2023KanneMuutmiskanne
22.03.2018KanneEsmakanne