ETENRU
BankruptTartu County
Registry code
14490485
VAT number
EE102072499
Address
Tartu maakond, Tartu linn, Vorbuse küla, Jõerahu tn 1, 61412
Registered
17.05.2018 · 8 yrs
Activity
Buying and selling of own real estate 68101
Capital
2 500 €
Email
k•••@c•••.eeLog in to see
Business Register 06.10.2026
Kinnisvara müük 01.09.2026
Bankrupt
Bankrupt: no activity
Tax debt over €10,000 and over 90 days
A board member sat on the board of another company that went bankrupt
Annual report 2022 not filed, deadline was 30.06.2023
Sales revenue935 k €2021 annual report
Profit102 k €2021 annual report
Cash9 190 €Cash 31.12.2021, annual report
Tax debt107 403 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months457 €-99%Tax Board, last 4 quarters
State taxes 12 months1 332 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 107 403 €
Details ↓
Turnover by quarter · latest 0 €
16 k15 k43 k923457000
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
C
Bankrupt: no activity
0 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 107 403 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • Bankruptcy or liquidation
  • No sanctions
  • Last report 2021
  • VAT registered
Stability
RatingC since 26.09.2026
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 99% vs a year earlier
Notification when something changes

Bankruptcy proceedings and assets for sale

2 notices · 12 sales
DateEtappKohtuasi
16.04.2026Bankruptcy declared2-25-19673/19teade
09.02.2026Prohibition on disposal2-25-19673/5teade

Assets for sale

Bankruptcy assets: real estate01.09.2026 · alghind 98 500 € · oksjon lõpeb 30.09.2026Real estate sale
View auction →
Bankruptcy assets: real estate01.09.2026 · alghind 76 000 € · oksjon lõpeb 30.09.2026Real estate sale
View auction →
Bankruptcy assets: real estate01.09.2026 · alghind 90 000 € · oksjon lõpeb 30.09.2026Real estate sale
View auction →
Bankruptcy assets: real estate01.09.2026 · alghind 112 000 € · oksjon lõpeb 30.09.2026Real estate sale
View auction →
Bankruptcy assets: real estate28.07.2026 · alghind 116 000 € · oksjon lõpeb 27.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate28.07.2026 · alghind 89 600 € · oksjon lõpeb 27.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate28.07.2026 · alghind 105 400 € · oksjon lõpeb 27.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate28.07.2026 · alghind 131 750 € · oksjon lõpeb 27.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate06.07.2026 · alghind 136 400 € · oksjon lõpeb 04.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate05.07.2026 · alghind 105 400 € · oksjon lõpeb 04.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate05.07.2026 · alghind 124 000 € · oksjon lõpeb 04.08.2026Real estate sale
View auction →
Bankruptcy assets: real estate05.07.2026 · alghind 155 000 € · oksjon lõpeb 04.08.2026Real estate sale
View auction →

Ametlikud Teadaanded (CC BY-SA 4.0), oksjonikeskus.ee

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Kerli Leetsaar30 companies6 with tax debt5 bankruptPersonal ID ↗15.10.2025
Other persons 1
Anne Tammer18 companies14 with tax debt13 bankruptPankrotihaldurPersonal ID ↗17.04.2026
Shareholders 1
Lohkva Kommunaal OÜ100,0% 2 500 €27.02.2024
Beneficial owners 1
Martin Saarse16 companies6 with tax debtdirect holding11.12.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q20 €———
2026 Q10 €———
2025 Q40 €———
2025 Q3457 €▼ 97%1 168 €1 332 €—
2025 Q2923 €▼ 98%———
2025 Q143 496 €▼ 66%——4
2024 Q414 727 €▼ 88%1 167 €1 010 €4
2024 Q315 738 €▼ 95%4 382 €6 255 €4
2024 Q243 802 €▼ 77%112 €434 €4
2024 Q1128 213 €▼ 33%2 899 €10 147 €4
2023 Q4123 444 €▼ 73%3 936 €10 903 €4
2023 Q3316 882 €▼ 39%8 803 €93 558 €4
Show full history (18 quarters)
2023 Q2192 400 €▼ 72%4 140 €50 110 €4
2023 Q1190 908 €▼ 58%3 806 €15 909 €4
2022 Q4465 445 €3 536 €36 074 €4
2022 Q3522 162 €3 035 €22 836 €3
2022 Q2682 799 €3 281 €20 688 €2
2022 Q1455 905 €5 103 €0 €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

1 yr
Build report

2021
Sales revenue935 k €
Profit102 k €
Profit margin10,9%
Retained earnings405 k €
Cash9 190 €
Current assets2,4 m €
Assets2,4 m €
Current liabilities1,9 m €
Total liabilities1,9 m €
Equity509 k €
Labour costs-64 120 €
Employees4
Filed01.07.2022
ReportPDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2021
ActivityEMTAKSales revenueOsa
Buying and selling of own real estate main activity68101934 856 €100%

2021 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 107 403 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
22.05.2023 · oldest unpaid claim, 1232 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtmax 107 403 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing10107 403 €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

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

39
Piiratud Vastutusega SCE E-PiimAnne Tammer · Bankrupt147,0 m €COsaühing Saaremaa LihatööstusAnne Tammer · Bankrupt15,7 m €CNordSteel OÜAnne Tammer · Bankrupt2,6 m €COÜ FinEst WoodAnne Tammer · Bankrupt1,2 m €COÜ SiilikAnne Tammer · Likvideerimisel887 k €CDiness OÜKerli Leetsaar · Likvideerimisel793 k €CKvaliteetuks OÜAnne Tammer · Bankrupt761 k €CSeason Caffee OÜAnne Tammer · Likvideerimisel734 k €COÜ PizzanautKerli Leetsaar · Likvideerimisel396 k €COÜ CAVERE ÕIGUSBÜROOKerli Leetsaar361 k €BOÜ TeenusKerli Leetsaar · Bankrupt268 k €COÜ TULIK INVESTAnne Tammer · Bankrupt188 k €CVial Trans OÜAnne Tammer · Bankrupt186 k €CGreen-Moto OÜAnne Tammer · Bankrupt176 k €CAKG Lootsi OÜKerli Leetsaar150 k €CARF OÜAnne Tammer · Bankrupt109 k €CAdvokaadibüroo Tammer & Tammer OsaühingAnne Tammer103 k €AA5 Arenduse OÜKerli Leetsaar98 170 €CFalbrock OÜAnne Tammer · Likvideerimisel43 050 €CBreltum OÜKerli Leetsaar · Likvideerimisel37 735 €CIntramix OÜAnne Tammer · Bankrupt26 375 €CGlobeGrow Consulting OÜAnne Tammer13 470 €COÜ PRITIAKerli Leetsaar · Likvideerimisel6 667 €CQuaestus Proprium OÜKerli Leetsaar3 180 €BOÜ LammikuKerli Leetsaar70 €BBOÜ LähevereKerli Leetsaar60 €BBMK Saaremaa OÜKerli Leetsaar · Likvideerimisel0 €CAKG Varahaldus OÜKerli Leetsaar · Likvideerimisel0 €COsaühing ToletumKerli Leetsaar · Likvideerimisel0 €CUsaldusettevõtted OÜKerli Leetsaar0 €BBCelebron Invest OÜKerli Leetsaar0 €BBLihaköök OÜAnne Tammer · Bankrupt0 €CPRITIA GRUPP OÜKerli Leetsaar · Likvideerimisel0 €COÜ Narva SPAKerli Leetsaar · Likvideerimisel0 €CPoncitos OÜKerli Leetsaar0 €CAkritom OÜAnne Tammer · Bankrupt0 €CR2021 UÜKerli Leetsaar · Likvideerimisel0 €CKele Investeeringud OÜKerli Leetsaar0 €BBKerebra Holding OÜKerli Leetsaar0 €

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Buying and selling of own real estate

20
#CompanyRevenue
1GJ Kapitalinvest OÜ33,2 m €
2Lennuki 2/4 OÜ6,4 m €
3FARMADA OÜ4,4 m €
4Oru Maja OÜ2,7 m €
5Juhkentali 13 OÜ2,4 m €
6Holmekar OÜ2,0 m €
7Kesklinna Kinnisvarad OÜ1,7 m €
8Kiili Majad OÜ1,7 m €
9PK Kinnisvara OÜ1,6 m €
10Karbiid OÜ1,6 m €
11Volta SKAI OÜ1,4 m €
12K14 Arendus OÜ1,4 m €
13PHNX 1 OÜ1,2 m €
14Finton Group OÜ1,1 m €
15Medren Property OÜ1,1 m €
16OÜ Nordland Kapital1,1 m €
17Mäekuru Invest OÜ1000 k €
18Küti Arendus OÜ900 k €
19RichEstate OÜ782 k €
20Kinnistud K OÜ750 k €

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

Licences, pledges, domains

No data

History and notices

11
DateTypeContent
17.04.2026Kandemäärus muu kohtulahendi täitmiseksPankroti väljakuulutamiskanne
09.02.2026Kandemäärus muu kohtulahendi täitmiseksAmendment entry
15.10.2025EntryAmendment entry
17.03.2025Aruandetrahvimäärus
05.11.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
08.04.2024Korduv aruandetrahvimäärus
27.02.2024EntryAmendment entry
16.01.2024Aruandetrahvimäärus
10.12.2023Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023EntryAmendment entry
17.05.2018EntryFirst entry