ETENRU
RegisteredPärnu County
Registry code
16273467
VAT number
EE102771266
Address
Pärnu maakond, Põhja-Pärnumaa vald, Massu küla, Mäe, 87616
Registered
19.07.2021 · 5 yrs
Activity
Restoranide ja kohvikute tegevus 56111
Additional activities
Holiday and other short-stay accommodation
Capital
5 500 €
Email
i•••@m•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.massumaja.ee from email
Business Register 07.10.2026
Sales revenue36 647 €-34%2025 annual report
Profit-5 114 €2025 annual report
Employees3Tax Board 2026 Q2
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash2 788 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months37 204 €+43%Tax Board, last 4 quarters
State taxes 12 months1 250 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 7 402 €
12 k9 5074 84120 k3 6036 6007 402
IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · 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
RatingBBB → BB → A
In tax debt0 days since 26.09.2026
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
Külli Pärtelson1 companyno tax debtPersonal ID ↗19.07.2021
Shareholders 1
Külli Pärtelson100,0% 5 500 €01.09.2026
Beneficial owners 1
Külli Pärtelson1 companyno tax debtdirect holding19.07.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue0,1%
Labour taxes / revenue0,0%
Revenue per employee per month822 €
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q27 402 €▲ 53%0 €6 €3
2026 Q16 600 €▼ 31%0 €0 €—
2025 Q43 603 €▼ 69%0 €0 €—
2025 Q319 599 €554 €1 244 €—
2025 Q24 841 €0 €0 €—
2025 Q19 507 €1 935 €1 986 €—
2024 Q411 753 €1 091 €1 264 €1
2024 Q3—1 033 €953 €1
2024 Q2———5
2024 Q1—1 115 €1 115 €—
2023 Q4—862 €842 €—
2023 Q3—282 €250 €—
Show full history (15 quarters)
2023 Q2———1
2022 Q3—771 €738 €—
2022 Q2———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 revenue36 647 €▼ 34%55 225 €▲ 38%39 997 €0%39 949 €▲ 147%16 142 €
Profit-5 114 €▼ into loss189 €▲ into profit-297 €▲ 95%-6 097 €▼ into loss6 170 €
Profit margin-14,0%0,3%-0,7%-15,3%38,2%
Retained earnings-759 €▼ 19%-638 €▲ 90%-6 097 €—0 €
Cash2 788 €▼ 44%4 969 €———
Current assets11 510 €▲ 45%7 945 €▲ 2%7 806 €▲ 14%6 853 €▼ 40%11 491 €
Fixed assets14 751 €▲ 4%14 195 €▲ 28%11 091 €——
Assets26 261 €▲ 19%22 140 €▲ 17%18 897 €▲ 176%6 853 €▼ 40%11 491 €
Current liabilities15 034 €▲ 30%11 589 €▲ 36%8 494 €▲ 299%2 129 €▲ 563%321 €
Long-term liabilities8 500 €▲ 42%6 000 €0%6 000 €——
Total liabilities23 534 €▲ 34%17 589 €▲ 21%14 494 €▲ 581%2 129 €▲ 563%321 €
Equity2 727 €▼ 40%4 551 €▲ 3%4 403 €▼ 7%4 724 €▼ 58%11 170 €
Labour costs-5 931 €▲ 45%-10 732 €▼ 132%-4 635 €▼ 45%-3 195 €▼ 300%-798 €
Employees10%10%10%10%1
Filed02.06.202606.06.202505.06.202430.06.202319.07.2022
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 activity5611125 682 €70%
Holiday and other short-stay accommodation5520210 965 €30%

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 07.10.2026

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

2 notices

Tax authority claims

No tax authority claims

Enforcement proceedings

Täitemenetlused puuduvad

Payment orders

No payment orders

Ettekirjutused

Ettekirjutused puuduvad

Muud ametlikud teadaanded 2

10.08.2026Äriühingu jagunemise teade · SE Varahaldus OÜTeade
10.08.2026Äriühingu jagunemise teade · PMK Varahaldus OÜTeade

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

19 473 € makseid

Transactions with state institutions

20262 686 €
20255 535 €
20249 041 €
20232 211 €

Largest payers

Põhja-Pärnumaa Vallavalitsus10 080 €
Eesti Töötukassa3 657 €
Tori Vallavalitsus2 008 €
Keskkonnaamet1 297 €
MTÜ Pärnumaa Omavalitsuste Liit930 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu297 €
06.2026Pärnu ÜhisgümnaasiumOperating costsBasic and general secondary education520 €
06.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu297 €
05.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu445 €
04.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu297 €
03.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu594 €
01.2026Põhja-Pärnumaa VallavalitsusOperating costsValla- ja linnavolikogu236 €
12.2025Põhja-Pärnumaa VallavalitsusOperating costsOther general government services3 047 €
06.2025Põhja-Pärnumaa VallavalitsusOperating costsLeisure events331 €
05.2025Valga VallavalitsusOperating costsGeneral economic development projects336 €
03.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed820 €
02.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed500 €
01.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed500 €
12.2024Põhja-Pärnumaa VallavalitsusOperating costsMuud hariduse abiteenused1 131 €
12.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed500 €
12.2024SA RAEKOperating costsGeneral economic and trade policy384 €
11.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed615 €
10.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed312 €
10.2024KaitseliitOperating costsOther national defence82 €
10.2024KaitseliitOther operating expensesOther national defence18 €
07.2024Tori VallavalitsusOperating costsMunicipal government624 €
06.2024MTÜ Pärnumaa Omavalitsuste LiitOperating costsOther general services930 €
06.2024KeskkonnaametLabour costsOther environmental protection (incl. administration)660 €
01.2024Põhja-Pärnumaa VallavalitsusOperating costsBasic and general secondary education2 580 €
01.2024Tori VallavalitsusOperating costsBasic and general secondary education795 €
10.2023SA Pärnumaa ArenduskeskusOperating costsGeneral economic and trade policy160 €
09.2023Põhja-Pärnumaa VallavalitsusOperating costsBasic and general secondary education825 €
06.2023KeskkonnaametLabour costsOther environmental protection (incl. administration)637 €
01.2023Tori VallavalitsusOperating costsBasic and general secondary education589 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

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

Massu Meierei OÜ: place 1193 /1457

Similar size: Lindorini OÜ, Givent OÜ, Soomaa Meierei OÜ, Kohvlantik OÜ, Padaäss OÜ, Kolm Puuda Soola OÜ, Cilli OÜ, Muhukollane OÜ, Jurvik OÜ, Vastok Grupp OÜ

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

Licences, domains

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
ToitlustamineKTO02379430.07.2021

Domains

DomainSource
massumaja.eeemail

History and notices

9
DateTypeContent
01.09.2026EntryAmendment entry
10.08.2026Äriühingu teadeÄriühingu jagunemise teade
10.08.2026Äriühingu teadeÄriühingu jagunemise teade
06.08.2026EntryEsimene, deklaratiivne jagunemiskanne (omandava isiku registrikaardile)
06.08.2026EntryKolmas, informatiivne jagunemiskanne (omandava isiku registrikaardile)
10.12.2024Administrative orderMuutmiskanne TsMS § 595¹ lg 1 alusel
15.11.2024Order to remedy deficienciesMuutmiskanne TsMS § 595¹ lg 1 alusel
02.09.2023EntryAmendment entry
19.07.2021EntryFirst entry