ETENRU
RegisteredTartu County
Registry code
16540098
VAT number
EE102763889
Address
Tartu maakond, Tartu linn, Tartu linn, Kalevi tn 108, 50104
Registered
22.07.2022 · 4 yrs
Activity
Cultural education 85529
Capital
2 500 €
Email
s•••@m•••.eeLog in to see
Website
www.manguteraapia.ee from email
Business Register 05.10.2026
Negatiivne omakapital, madal likviidsus ja raha alla kuu kulude
Sales revenue92 314 €+17%2025 annual report
Profit4 687 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 835 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 808 €Tax Board 2026 Q2
Cash182 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months84 684 €+0%Tax Board, last 4 quarters
State taxes 12 months26 186 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 23 320 €
7 37724 k26 k28 k15 k23 k23 k23 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
43 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · 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
RatingBB → B
In tax debt0 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
Sirli Kivisaar3 companiesno tax debtPersonal ID ↗22.07.2022
Shareholders 1
Sirli Kivisaar100,0% 2 500 €01.09.2023
Beneficial owners 1
Sirli Kivisaar3 companiesno tax debtdirect holding22.07.2022

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue28,7%
Labour taxes / revenue12,0%
Revenue per employee per month7 773 €
Gross salary (estimate)1 835 €
Net salary (estimate)1 534 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q223 320 €▼ 16%2 808 €6 697 €1
2026 Q123 010 €▼ 11%3 068 €7 036 €1
2025 Q423 364 €▼ 1%3 469 €6 916 €1
2025 Q314 990 €▲ 103%3 426 €5 537 €1
2025 Q227 723 €3 383 €7 305 €1
2025 Q125 959 €3 389 €7 234 €1
2024 Q423 541 €3 536 €7 092 €1
2024 Q37 377 €4 116 €4 653 €1
2024 Q2—3 307 €3 051 €1
2024 Q1—2 969 €2 739 €1
2023 Q4—2 940 €2 712 €1
2023 Q3—2 572 €2 373 €1
Show full history (16 quarters)
2023 Q2—2 866 €2 644 €1
2023 Q1—2 219 €2 046 €1
2022 Q4—1 013 €936 €1
2022 Q3———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

3 yr
Build report

202520242023
Sales revenue92 314 €▲ 17%78 834 €▲ 63%48 308 €
Profit4 687 €▲ into profit-11 076 €▼ 945%-1 060 €
Profit margin5,1%-14,0%-2,2%
Retained earnings-12 138 €▼ 11×-1 062 €—
Cash182 €▲ 96%93 €—
Current assets460 €▼ 81%2 445 €▼ 19%3 012 €
Fixed assets525 €——
Assets985 €▼ 60%2 445 €▼ 19%3 012 €
Current liabilities8 436 €▼ 42%14 583 €▲ 258%4 074 €
Total liabilities8 436 €▼ 42%14 583 €▲ 258%4 074 €
Equity-7 451 €▲ 39%-12 138 €▼ 11×-1 062 €
Labour costs-29 166 €▲ 14%-33 874 €▼ 5%-32 213 €
Employees10%10%1
Filed24.04.202602.06.202513.06.2024
ReportPDF ↓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
Cultural education main activity8552992 314 €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

clean
No tax debt · Tax Board 05.10.2026

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

1 notices

Tax authority claims

No tax authority claims

Enforcement proceedings

Täitemenetlused puuduvad

Payment orders

No payment orders

Ettekirjutused

Ettekirjutused puuduvad

Muud ametlikud teadaanded 1

03.08.2026Äriregistrist kustutamise kavatsuse teade · Tartu Maakohtu registriosakondTeade

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

13 910 € makseid

Transactions with state institutions

2026388 €
20253 988 €
20244 904 €
20234 629 €

Largest payers

Tartu Tervishoiu Kõrgkool4 359 €
Kambja Vallavalitsus1 334 €
Põlva Vallavalitsus780 €
Tapa Vallavalitsus756 €
Haridus- ja Noorteamet717 €
All payments by month
MonthPayerTypeFieldAmount
05.2026Kambja VallavalitsusOperating costsPre-school education194 €
04.2026Kambja VallavalitsusOperating costsPre-school education194 €
12.2025Tartu Tervishoiu KõrgkoolOperating costsVocational education768 €
06.2025Kambja VallavalitsusOperating costsPre-school education194 €
06.2025Tapa VallavalitsusOperating costsPre-school education189 €
05.2025Tapa VallavalitsusOperating costsPre-school education189 €
04.2025Kambja VallavalitsusOperating costsPre-school education194 €
04.2025Tapa VallavalitsusOperating costsPre-school education189 €
02.2025Pärnu ÕppenõustamiskeskusOperating costsMuud hariduse abiteenused186 €
01.2025Tartu Tervishoiu KõrgkoolOperating costsVocational education2 079 €
12.2024Tapa VallavalitsusOperating costsPre-school education189 €
11.2024SA Tartu Perekodu KäopesaOperating costsSubstitute and aftercare350 €
06.2024Pärnu ÕppenõustamiskeskusOperating costsMuud hariduse abiteenused186 €
04.2024Tartu Tervishoiu KõrgkoolOperating costsVocational education1 512 €
04.2024Haridus- ja NoorteametOperating costsOther education, incl. administration717 €
04.2024Põltsamaa VallavalitsusOperating costsBasic and general secondary education250 €
04.2024Põlva VallavalitsusOperating costsPre-school education150 €
03.2024Kambja VallavalitsusOperating costsPre-school education186 €
03.2024Pärnu Vanalinna PõhikoolOperating costsBasic and general secondary education163 €
03.2024Põlva VallavalitsusOperating costsPre-school education150 €
03.2024Rapla VallavalitsusOperating costsBasic and general secondary education116 €
02.2024Kambja VallavalitsusOperating costsPre-school education186 €
02.2024Põlva VallavalitsusOperating costsPre-school education150 €
01.2024SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy264 €
01.2024Kambja VallavalitsusOperating costsPre-school education186 €
01.2024Põlva VallavalitsusOperating costsPre-school education150 €
12.2023Tartu Noorsootöö KeskusOperating costsYouth work and youth centres423 €
12.2023Pärnumaa KutsehariduskeskusOperating costsVocational education114 €
12.2023Setomaa VallavalitsusOperating costsYouth work and youth centres103 €
11.2023Lustipesa LasteaedOperating costsPre-school education256 €
11.2023Tallinna Lilleküla Gümnaasium Operating costsBasic and general secondary education120 €
10.2023SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse430 €
10.2023Viljandi LinnavalitsusOperating costsYouth hobby education and activities195 €
10.2023Kohila VallavalitsusOperating costsFolk culture195 €
10.2023Hiiumaa VallavalitsusOperating costsVarjupaigateenus195 €
10.2023SA Pärnu HaiglaOperating costsGeneral hospital services195 €
10.2023Porkuni KoolOperating costsBasic and general secondary education180 €
10.2023Põlva VallavalitsusOperating costsPre-school education180 €
10.2023Viljandi VallavalitsusOperating costsMuud hariduse abiteenused141 €
10.2023Tallinna Humanitaargümnaasium Operating costsBasic and general secondary education120 €
10.2023Tartu Herbert Masingu KoolOperating costsBasic and general secondary education98 €
09.2023Tartu Pärli KoolOperating costsBasic and general secondary education140 €
03.2023SA Euroopa KoolOperating costsBasic and general secondary education585 €
03.2023Tallinna Männi LasteaedOperating costsPre-school education195 €
02.2023Tartu LinnavalitsusOperating costsPre-school education195 €
02.2023Tartu Lasteaed KANNIKEOperating costsPre-school education195 €
02.2023Hariduse Tugiteenuste KeskusOperating costsMuud hariduse abiteenused195 €
01.2023Keila LinnavalitsusOperating costsBasic and general secondary education180 €

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: Cultural education

20

Domains

1 records

Domains

DomainSource
manguteraapia.eeemail

History and notices

5
DateTypeContent
06.08.2026EntryAmendment entry
03.08.2026Äriregistri teadeÄriregistrist kustutamise kavatsuse teade
24.04.2026Hoiatusmäärus sundlõpetamiseks: ebapiisav netovara
01.09.2023EntryAmendment entry
22.07.2022EntryFirst entry