ETENRU
RegisteredViljandi County
Registry code
14734303
VAT number
EE102289664
Address
Viljandi maakond, Viljandi vald, Jämejala küla, Õuna tee 1, 71024
Registered
30.05.2019 · 7 yrs
Activity
Other education n.e.c. 85599
Capital
2 500 €
Email
o•••@g•••.comLog in to see
Business Register 05.10.2026
Sales revenue65 299 €-61%2025 annual report
Profit12 264 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash33 717 €Cash 31.12.2025, annual report
Tax debt526 €sh ajatatud 458 €Tax Board 05.10.2026 · details below
Revenue 12 months31 924 €-74%Tax Board, last 4 quarters
State taxes 12 months4 580 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 665 €
Details ↓
Turnover by quarter · latest 449 €
49 k27 k37 k12 k23 k6 8021 624449
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 526 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBBB → BB
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 74% vs a year earlier
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Kai Oja4 companies1 with tax debtPersonal ID ↗30.05.2019
Shareholders 1
Kai Oja100,0% 2 500 €01.09.2023
Beneficial owners 1
Kai Oja4 companies1 with tax debtdirect holding30.05.2019

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue117,4%
Labour taxes / revenue0,0%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2449 €▼ 96%0 €527 €—
2026 Q11 624 €▼ 96%0 €615 €—
2025 Q46 802 €▼ 75%0 €1 823 €—
2025 Q323 049 €▼ 53%0 €1 615 €—
2025 Q212 405 €▼ 74%0 €1 673 €—
2025 Q136 668 €▼ 62%0 €6 903 €—
2024 Q426 678 €▼ 64%0 €3 404 €—
2024 Q349 417 €▼ 31%1 850 €10 639 €—
2024 Q248 611 €▼ 17%894 €13 941 €1
2024 Q197 775 €▲ 280%1 018 €5 019 €1
2023 Q474 192 €▲ 32%1 683 €15 001 €1
2023 Q371 748 €▲ 14%1 671 €13 357 €1
Show full history (18 quarters)
2023 Q258 841 €▼ 25%1 643 €8 851 €1
2023 Q125 709 €▼ 2%1 844 €8 221 €1
2022 Q456 105 €1 735 €13 399 €1
2022 Q362 765 €1 735 €9 740 €1
2022 Q278 565 €1 735 €11 778 €1
2022 Q126 105 €1 803 €6 578 €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 revenue65 299 €▼ 61%169 k €▼ 31%245 k €▲ 10%223 k €▲ 3%217 k €
Profit12 264 €▲ into profit-77 €▼ into loss12 849 €▲ 501%2 139 €▼ 79%10 228 €
Profit margin18,8%-0,0%5,2%1,0%4,7%
Retained earnings827 €▼ 9%904 €▲ into profit-3 897 €▼ 120%-1 768 €▼ into loss2 072 €
Cash33 717 €▲ 52×644 €▼ 97%24 778 €▲ 98×253 €▼ 99%21 879 €
Current assets53 817 €▲ 13%47 743 €▼ 46%88 008 €▲ 564%13 261 €▼ 59%32 026 €
Fixed assets1 705 €▼ 23%2 210 €▼ 90%21 450 €▼ 30%30 592 €▲ 138%12 836 €
Assets55 522 €▲ 11%49 953 €▼ 54%109 k €▲ 150%43 853 €▼ 2%44 862 €
Current liabilities11 488 €▼ 68%35 401 €▼ 60%87 734 €▲ 230%26 600 €▲ 172%9 777 €
Long-term liabilities30 943 €▲ 125%13 725 €▲ 7%12 772 €▼ 24%16 882 €▼ 26%22 785 €
Total liabilities42 431 €▼ 14%49 126 €▼ 51%101 k €▲ 131%43 482 €▲ 34%32 562 €
Equity13 091 €▲ 16×827 €▼ 91%8 952 €▲ 24×371 €▼ 97%12 300 €
Labour costs0 €▲ 100%-8 923 €▲ 42%-15 467 €▼ 1%-15 297 €▼ 28%-11 925 €
Employees0▼ 100%10%10%10%1
Filed30.06.202630.06.202530.06.202418.04.202330.06.2022
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 activity8559965 299 €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 526 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
458 € · kuni 25.12.2026
Ajatamata osa
67 €
Debt arose
20.11.2025 · oldest unpaid claim, 319 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 debtsellest ajatatudmax 665 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing10665 €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

600 € makseid

Transactions with state institutions

2023600 €

Largest payers

Tallinna Majanduskool600 €
All payments by month
MonthPayerTypeFieldAmount
03.2023Tallinna MajanduskoolOperating costsVocational education600 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
Tip-Tap Network OÜ149695550,12%01.09.202335 837 €

Business Register

Companies linked via the board

3

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

20

Licences, pledges, domains

No data

History and notices

3
DateTypeContent
05.08.2026EntryAmendment entry
01.09.2023EntryAmendment entry
30.05.2019EntryFirst entry