ETENRU
RegisteredJõgeva County
Registry code
16361303
VAT number
EE102437717
Address
Jõgeva maakond, Jõgeva vald, Leedi küla, Maie, 48508
Registered
09.11.2021 · 4 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Additional activities
Mixed farming
Capital
2 500 €
Email
s•••@g•••.comLog in to see
Business Register 05.10.2026
Ajatatud maksuvõlg 167 €
Sales revenue45 065 €-11%2025 annual report
Profit2 007 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash7 627 €Cash 31.12.2025, annual report
Tax debt167 €kogu võlg ajatatudTax Board 05.10.2026 · details below
Revenue 12 months37 553 €-15%Tax Board, last 4 quarters
State taxes 12 months12 688 €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 167 €
Details ↓
Turnover by quarter · latest 7 824 €
11 k11 k12 k10 k9 6739 87010 k7 824
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
68 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 167 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB
In tax debt10 days since 26.09.2026
Revenue 12 months▼ 15% vs a year earlier
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Samuel James Mcartney3 companies1 with tax debtPersonal ID ↗09.11.2021
Shareholders 1
Samuel James Mcartney100,0% 2 500 €01.09.2023
Beneficial owners 1
Samuel James Mcartney3 companies1 with tax debtdirect holding09.11.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue15,1%
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 Q27 824 €▼ 25%0 €1 179 €—
2026 Q110 186 €▼ 14%1 343 €3 188 €—
2025 Q49 870 €▼ 13%1 728 €3 970 €—
2025 Q39 673 €▼ 9%1 728 €4 351 €—
2025 Q210 430 €▼ 26%1 199 €2 634 €—
2025 Q111 869 €▲ 5%2 960 €5 112 €—
2024 Q411 356 €▲ 48%3 279 €5 316 €—
2024 Q310 645 €▲ 22%1 063 €2 052 €—
2024 Q214 138 €▲ 131%1 027 €2 333 €—
2024 Q111 351 €▲ 39%2 143 €3 206 €—
2023 Q47 696 €▼ 17%987 €1 780 €—
2023 Q38 719 €▲ 12%1 834 €2 079 €—
Show full history (18 quarters)
2023 Q26 124 €▲ 494%1 631 €2 139 €—
2023 Q18 159 €947 €2 109 €—
2022 Q49 316 €2 119 €3 231 €—
2022 Q37 789 €808 €2 136 €—
2022 Q21 031 €0 €44 €—
2022 Q10 €0 €31 €—

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

4 yr
Build report

2025202420232022
Sales revenue45 065 €▼ 11%50 569 €▲ 63%30 946 €▲ 34%23 089 €
Profit2 007 €▲ into profit-2 491 €▲ 41%-4 230 €▼ into loss709 €
Profit margin4,5%-4,9%-13,7%3,1%
Retained earnings-8 512 €▼ 142%-3 521 €▼ into loss709 €0 €
Cash7 627 €▲ 95%3 918 €——
Current assets7 883 €▲ 67%4 727 €▲ 166%1 776 €▲ 64%1 082 €
Fixed assets2 212 €▼ 40%3 687 €▼ 64%10 105 €▲ 85%5 463 €
Assets10 095 €▲ 20%8 414 €▼ 29%11 881 €▲ 82%6 545 €
Current liabilities4 920 €▼ 1%4 985 €▲ 49%3 341 €▲ 86%1 801 €
Long-term liabilities3 753 €0%3 753 €▼ 33%5 643 €—
Total liabilities8 673 €▼ 1%8 738 €▼ 3%8 984 €▲ 399%1 801 €
Equity1 422 €▲ into profit-324 €▼ into loss2 897 €▼ 39%4 744 €
Labour costs-16 589 €▲ 21%-21 016 €▼ 42%-14 833 €▼ 35%-11 006 €
Employees10%10%10%1
Filed30.06.202623.06.202503.03.202403.03.2024
ReportPDF ↓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
Elamute ja mitteeluhoonete ehitus main activity4100144 675 €99%
Mixed farming01501390 €1%

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

1 records
Tax debt 167 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
167 € · kuni 20.01.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.07.2026 · oldest unpaid claim, 77 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 167 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing10167 €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

4 330 € makseid

Transactions with state institutions

20244 090 €
2023240 €

Largest payers

Harku Vallavalitsus865 €
Tallinna Lasteaed Kaseke 342 €
Tallinna Linnamäe Lasteaed 342 €
Tallinna Loitsu Lasteaed 342 €
Kadrioru Lasteaed244 €
All payments by month
MonthPayerTypeFieldAmount
06.2024Tallinna Lasteaed Kaseke Operating costsPre-school education342 €
06.2024Harku VallavalitsusOperating costsPre-school education262 €
06.2024Kadrioru LasteaedOperating costsPre-school education244 €
05.2024Tallinna Linnamäe Lasteaed Operating costsPre-school education342 €
05.2024Kose VallavalitsusOperating costsBasic and general secondary education244 €
05.2024Tallinna Mutionu Lasteaed Operating costsPre-school education244 €
05.2024Tallinna Lasteaed KirsikeOperating costsPre-school education244 €
05.2024Tallinna Päikesejänku Lasteaed Operating costsPre-school education244 €
05.2024Tallinna Allika LasteaedOperating costsPre-school education244 €
05.2024Viimsi VallavalitsusOperating costsPre-school education244 €
05.2024Järva VallavalitsusOperating costsPre-school education244 €
05.2024Harku VallavalitsusOperating costsPre-school education120 €
04.2024Harku VallavalitsusOperating costsPre-school education244 €
03.2024Tallinna Loitsu Lasteaed Operating costsPre-school education342 €
03.2024Tallinna Rännaku LasteaedOperating costsPre-school education244 €
02.2024Tallinna Mahtra Lasteaed Operating costsPre-school education244 €
12.2023Harku VallavalitsusOperating costsPre-school education240 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Elamute ja mitteeluhoonete ehitus

20
#CompanyRevenue
1Osaühing Mapri Ehitus148,5 m €
2Aktsiaselts Merko Ehitus Eesti132,7 m €
3OÜ NOBE121,5 m €
4Nordecon AS106,1 m €
5OÜ Ehitustrust69,2 m €
6Embach Ehitus OÜ65,4 m €
7aktsiaselts EHITUSFIRMA RAND JA TUULBERG59,2 m €
8OÜ Fund Ehitus51,1 m €
9Mitt & Perlebach OÜ46,6 m €
10OÜ Metropoli Ehitus46,5 m €
11OÜ Tallinna Ehitustrust45,6 m €
12Kodumaja AS44,2 m €
13AS MARU EHITUS35,2 m €
14BILDGREN Ehitus OÜ34,0 m €
15Ehitus5ECO OÜ32,9 m €
16OÜ Nordlin Ehitus32,5 m €
17OÜ BauEst30,9 m €
18OÜ Kaamos Ehitus30,4 m €
19osaühing VANALINNA EHITUS28,3 m €
20Eventus Ehitus OÜ28,2 m €

Kiwi Craft OÜ: place 3568 /6433

Similar size: Construur OÜ, Westspring OÜ, OÜ PALMASTER, F497 Teenused OÜ, OÜ Ehitax, A&M Team OÜ, Mutual OÜ, J.K.S.Ehitus Grupp OÜ, Hara Opes Consulting OÜ, Kriskim OÜ

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

3
DateTypeContent
20.12.2023Warning order on deletion from the register: annual report not filed
01.09.2023EntryAmendment entry
09.11.2021EntryFirst entry