ETENRU
RegisteredValga County
Registry code
14991945
VAT number
EE102271342
Address
Valga maakond, Tõrva vald, Tõrva linn, Uus tn 27, 68606
Registered
17.06.2020 · 6 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Capital
2 500 €
Email
r•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 06.10.2026
Ajatatud maksuvõlg 7 782 €
Negative equity, low liquidity and tax debt
Sales revenue371 k €+17%2025 annual report
Profit-260 €2025 annual report
Employees11Tax Board 2026 Q2
Average gross salary576 €estimate, Tax Board 2026 Q2
Labour taxes per quarter9 701 €Tax Board 2026 Q2
Cash17 507 €Cash 31.12.2025, annual report
Tax debt7 782 €kogu võlg ajatatudTax Board 05.10.2026 · details below
Revenue 12 months363 k €-0%Tax Board, last 4 quarters
State taxes 12 months77 084 €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 7 782 €
Details ↓
Turnover by quarter · latest 74 665 €
116 k79 k90 k80 k132 k78 k78 k75 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
46 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 7 782 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → B
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 0% 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
Randel Malm1 company1 with tax debtPersonal ID ↗17.06.2020
Shareholders 1
Randel Malm100,0% 2 500 €01.09.2023
Beneficial owners 1
Randel Malm1 company1 with tax debtdirect holding17.06.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue21,4%
Labour taxes / revenue13,0%
Revenue per employee per month2 263 €
Gross salary (estimate)576 €
Net salary (estimate)556 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q274 665 €▼ 6%9 701 €15 967 €11
2026 Q177 944 €▼ 13%12 344 €21 344 €10
2025 Q478 468 €▼ 0%12 596 €16 385 €11
2025 Q3131 901 €▲ 14%9 910 €23 388 €12
2025 Q279 827 €▲ 40%9 675 €16 204 €10
2025 Q189 529 €▲ 66%10 606 €18 762 €11
2024 Q478 678 €▲ 25%11 420 €17 454 €11
2024 Q3115 692 €▲ 24%13 141 €22 532 €14
2024 Q256 924 €▲ 25%7 321 €10 940 €17
2024 Q154 055 €▲ 1374%9 021 €11 726 €13
2023 Q462 988 €6 844 €10 806 €12
2023 Q393 290 €7 141 €15 848 €10
Show full history (16 quarters)
2023 Q245 546 €1 048 €4 058 €11
2023 Q13 668 €0 €0 €2
2022 Q4—200 €193 €—
2022 Q3—200 €193 €—

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 revenue371 k €▲ 17%317 k €▲ 37%231 k €▲ 16×14 823 €▲ 322%3 516 €
Profit-260 €▲ 99%-36 401 €▼ 36×-999 €▼ into loss5 286 €▲ 402%1 052 €
Profit margin-0,1%-11,5%-0,4%35,7%29,9%
Retained earnings-31 636 €▼ into loss4 765 €▼ 17%5 764 €▲ 12×478 €▲ into profit-574 €
Cash17 507 €▲ 27%13 749 €▼ 33%20 645 €▲ 275%5 511 €▲ 489%935 €
Current assets21 876 €▲ 46%14 966 €▼ 43%26 478 €▲ 380%5 511 €▲ 489%935 €
Fixed assets7 244 €▼ 17%8 777 €▼ 7%9 452 €▲ 116%4 370 €▲ 30%3 364 €
Assets29 120 €▲ 23%23 743 €▼ 34%35 930 €▲ 264%9 881 €▲ 130%4 299 €
Current liabilities58 516 €▲ 11%52 879 €▲ 84%28 665 €▲ 18×1 617 €▲ 22%1 321 €
Total liabilities58 516 €▲ 11%52 879 €▲ 84%28 665 €▲ 18×1 617 €▲ 22%1 321 €
Equity-29 396 €▼ 1%-29 136 €▼ into loss7 265 €▼ 12%8 264 €▲ 178%2 978 €
Labour costs-139 k €▲ 2%-142 k €▼ 86%-76 048 €▼ 77×-990 €0 €
Employees7▼ 22%9▲ 80%500
Filed01.07.202630.06.202530.06.202430.06.202330.06.2022
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
Restoranide ja kohvikute tegevus main activity56111367 958 €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 7 782 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
7 782 € · kuni 12.03.2028
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.09.2026 · oldest unpaid claim, 25 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 7 782 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing107 782 €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

40 943 € makseid · 1 tenders

Transactions with state institutions

20261 678 €
20254 279 €
202416 862 €
202318 123 €

Largest payers

Tõrva Vallavalitsus13 153 €
SA Valgamaa Arenguagentuur10 826 €
Eesti Töötukassa6 157 €
MTÜ Mulgi Elamuskeskus2 511 €
SA Viljandimaa Arenduskeskus1 277 €
All payments by month
MonthPayerTypeFieldAmount
08.2026PäästeametOperating costsRescue services192 €
07.2026Tõrva VallavalitsusOperating costsMunicipal government426 €
07.2026Tõrva VallavalitsusMuud toetusedYouth work and youth centres125 €
06.2026SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy252 €
05.2026Valga VallavalitsusOperating costsBasic and general secondary education152 €
04.2026SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy210 €
04.2026SA Viljandimaa ArenduskeskusOther operating expensesGeneral economic and trade policy50 €
03.2026Elva VallavalitsusOperating costsPre-school education170 €
01.2026SA Valgamaa ArenguagentuurOperating costsOther general services100 €
12.2025Tartu Noorsootöö KeskusOperating costsYouth work and youth centres447 €
08.2025MTÜ Lääne-Viru Omavalitsuste LiitOperating costsOther general government services308 €
07.2025Tõrva VallavalitsusOperating costsValla- ja linnavolikogu542 €
05.2025SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy784 €
05.2025Põlvamaa Arenduskeskus SAOperating costsGeneral economic and trade policy194 €
05.2025Valgamaa KutseõppekeskusOperating costsVocational education142 €
05.2025SA Valgamaa ArenguagentuurOperating costsOther general services123 €
04.2025SA Valgamaa ArenguagentuurOperating costsOther general services524 €
03.2025KaitseliitOperating costsOther national defence141 €
03.2025KaitseliitOther operating expensesOther national defence31 €
02.2025Valgamaa KutseõppekeskusOperating costsVocational education210 €
02.2025Elva VallavalitsusOperating costsOther economic affairs (incl. administration)186 €
01.2025Tõrva VallavalitsusOperating costsPre-school education348 €
01.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed298 €
12.2024SA Valgamaa ArenguagentuurOperating costsOther education, incl. administration3 169 €
12.2024Tõrva VallavalitsusOperating costsPre-school education811 €
12.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed420 €
12.2024PäästeametOperating costsRescue services152 €
12.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses144 €
12.2024PäästeametLabour costsRescue services51 €
11.2024SA Valgamaa ArenguagentuurOperating costsOther general services350 €
11.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed206 €
11.2024Tartu LinnavalitsusOperating costsOther leisure, culture, religion, incl. administration133 €
10.2024SA Valgamaa ArenguagentuurOperating costsOther general services2 853 €
10.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed530 €
10.2024Otepää VallavalitsusOperating costsBasic and general secondary education404 €
10.2024SA Viljandimaa ArenduskeskusOperating costsGeneral economic and trade policy233 €
10.2024Tartu LastekunstikoolOperating costsYouth hobby education and activities105 €
09.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed368 €
09.2024Kose VallavalitsusOperating costsOther education, incl. administration356 €
08.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration380 €
08.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed355 €
08.2024SA Valgamaa ArenguagentuurOperating costsOther general services112 €
07.2024Tõrva VallavalitsusOperating costsValla- ja linnavolikogu460 €
07.2024Integratsiooni SAOperating costsOther leisure, culture, religion, incl. administration170 €
07.2024SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration52 €
06.2024Tõrva VallavalitsusOperating costsMuu energia- ja soojamajandus1 737 €
06.2024Võru GümnaasiumLabour costsBasic and general secondary education442 €
05.2024Tartu ÜlikoolLabour costsTertiary education214 €
03.2024SA Valgamaa ArenguagentuurOperating costsOther general services1 204 €
03.2024Tõrva VallavalitsusOperating costsValla- ja linnavolikogu459 €
02.2024Tõrva VallavalitsusOperating costsFolk culture366 €
02.2024SA Valgamaa ArenguagentuurOperating costsOther general services222 €
01.2024Tõrva VallavalitsusOperating costsFolk culture225 €
01.2024SA Valgamaa ArenguagentuurOperating costsOther general services180 €
12.2023Tõrva VallavalitsusOperating costsSport1 110 €
12.2023MTÜ Mulgi ElamuskeskusOperating costsFolk culture1 036 €
12.2023SA Tartu 2024Operating costsOther leisure, culture, religion, incl. administration609 €
12.2023Valga VallavalitsusLabour costsPre-school education230 €
12.2023SA Valgamaa ArenguagentuurOperating costsOther general services180 €
11.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed700 €
10.2023MTÜ Mulgi ElamuskeskusOperating costsFolk culture1 475 €
10.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed700 €
10.2023PäästeametOperating costsRescue services146 €
10.2023PäästeametLabour costsRescue services62 €
09.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed700 €
08.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed700 €
08.2023Tõrva VallavalitsusOperating costsMuu energia- ja soojamajandus120 €
07.2023SA Valgamaa ArenguagentuurOperating costsOther general services1 600 €
07.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed700 €
06.2023Viljandi VallavalitsusOperating costsBasic and general secondary education600 €
06.2023Eesti TöötukassaMuud toetusedSocial protection of the unemployed479 €
05.2023Tõrva VallavalitsusOperating costsMuu energia- ja soojamajandus2 159 €
05.2023Kanepi VallavalitsusOperating costsMunicipal government344 €
04.2023Tõrva VallavalitsusOperating costsValla- ja linnavolikogu802 €
04.2023SA Valgamaa ArenguagentuurOperating costsOther education, incl. administration210 €
02.2023Tõrva VallavalitsusOperating costsMuu energia- ja soojamajandus3 462 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
09.01.2025Sihtasutus Valgamaa ArenguagentuurRaamleping AA1-4.1/9/202530 000 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Restoranide ja kohvikute tegevus

20

OÜ RMFOOD: place 406 /1457

Similar size: Suitsuvares OÜ, Malvar OÜ, Chefsfood Grill OÜ, osaühing ALDI, Troikapub OÜ, BackHaus Grupp OÜ, Cateri service OÜ, TG Rocca OÜ, Osaühing Aminium Net, Himohingu Hinamabbe 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
ToitlustamineKTO02406808.06.2022

History and notices

6
DateTypeContent
01.09.2023EntryAmendment entry
22.04.2021EntryAmendment entry
16.04.2021Order to remedy deficienciesAmendment entry
21.07.2020EntryAmendment entry
20.07.2020Order to remedy deficienciesAmendment entry
17.06.2020EntryFirst entry