ETENRU
RegisteredViljandi County
Registry code
16674485
VAT number
EE102586024
Address
Viljandi maakond, Viljandi vald, Viiratsi alevik, Tehnika tn 4, 70101
Registered
13.02.2023 · 3 yrs
Activity
Engineering activities and related technical consultancy 7112
Capital
100 €
Email
j•••@m•••.eeLog in to see
Business Register 03.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue151 k €+31%2025 annual report
Profit8 012 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary1 837 €estimate, Tax Board 2026 Q2
Labour taxes per quarter8 430 €Tax Board 2026 Q2
Cash1 433 €Cash 31.12.2025, annual report
Tax debt11 520 €kogu võlg ajatatudTax Board 03.10.2026 · details below
Revenue 12 months149 k €+9%Tax Board, last 4 quarters
State taxes 12 months64 236 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · in debt on 8 days
26.0928.0930.0901.1003.10
Total tax debtsellest ajatatudmax 11 520 €
Details ↓
Turnover by quarter · latest 56 210 €
24 k55 k19 k38 k19 k41 k33 k56 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
54 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 03.10.2026 · open data
Quick check
  • Tax debt 11 520 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB since 26.09.2026
In tax debt8 days since 26.09.2026
Revenue 12 months▲ 9% aasta varasemaga
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Hardi-Sander Luik12 companies3 with tax debtPersonal ID ↗13.02.2023
Juhani Lumera4 companies2 with tax debtPersonal ID ↗13.02.2023
Shareholders 2
Hardi-Sander Luik51,0% 51 €02.09.2023
Juhani Lumera49,0% 49 €02.09.2023
Beneficial owners 2
Hardi-Sander Luik12 companies3 with tax debtotsene osalus13.02.2023
Juhani Lumera4 companies2 with tax debtotsene osalus13.02.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue16,9%
Labour taxes / revenue15,0%
Revenue per employee per month6 246 €
Gross salary (estimate)1 837 €
Net salary (estimate)1 535 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q256 210 €▲ 50%8 430 €9 525 €3
2026 Q132 555 €▲ 71%10 024 €18 548 €3
2025 Q440 900 €▼ 26%12 984 €19 971 €3
2025 Q319 205 €▼ 21%14 097 €16 192 €3
2025 Q237 550 €▲ 26%5 018 €9 420 €3
2025 Q119 037 €▲ 25%12 296 €18 296 €3
2024 Q455 018 €▲ 106%10 694 €13 249 €3
2024 Q324 390 €▲ 23%9 700 €12 319 €2
2024 Q229 920 €▲ 461%8 746 €14 270 €2
2024 Q115 205 €8 269 €10 558 €2
2023 Q426 701 €6 817 €10 062 €2
2023 Q319 773 €5 703 €8 726 €2
Näita kogu ajalugu (14 kvartalit)
2023 Q25 337 €3 473 €4 245 €2
2023 Q10 €——2

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 revenue151 k €▲ 31%115 k €▲ 75%65 745 €
Profit8 012 €▲ plussi-898 €▼ miinusesse2 530 €
Profit margin5,3%-0,8%3,8%
Jaotamata kasum1 633 €▼ 35%2 530 €—
Cash1 433 €▲ 29%1 110 €▲ 795%124 €
Current assets44 950 €▲ 85%24 296 €▲ 58%15 406 €
Põhivara1 546 €——
Assets46 496 €▲ 91%24 296 €▲ 58%15 406 €
Current liabilities36 751 €▲ 63%22 564 €▲ 77%12 776 €
Total liabilities36 751 €▲ 63%22 564 €▲ 77%12 776 €
Equity9 745 €▲ 463%1 732 €▼ 34%2 630 €
Tööjõukulud-108 k €▼ 14%-94 748 €▼ 83%-51 765 €
Employees3▲ 50%2▲ 100%1
Filed25.06.202620.06.202529.06.2024
ReportIn the Business Register ↗In the Business Register ↗In the Business Register ↗

▲ kasv, ▼ 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
Inseneritegevused ning nendega seotud tehniline nõustamine main activity7112151 003 €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 11 520 € · as of 03.10.2026
Ajatatud (tasumisgraafik)
11 520 € · kuni 15.11.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.04.2026 · oldest unpaid claim, 166 days
Consecutively on the list
since 26.09.2026 (8 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 03.10.2026 · in debt on 8 days

26.0928.0930.0901.1003.10
Total tax debtsellest ajatatudmax 11 520 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing811 520 €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

12 374 € makseid

Tehingud riigiasutustega

20268 310 €
20254 064 €

Suurimad maksjad

Riigi Kinnisvara AS6 078 €
SA Viljandi Muuseum3 596 €
Viljandi Linnavalitsus1 708 €
Viljandi Vallavalitsus992 €
Kõik maksed kuude kaupa
KuuMaksjaLiikFieldAmount
06.2026Viljandi VallavalitsusPõhivaraPõhi- ja üldkeskharidus992 €
04.2026Riigi Kinnisvara ASMajandamiskuludMuud üldised teenused1 364 €
03.2026Riigi Kinnisvara ASMajandamiskuludMuud üldised teenused868 €
02.2026Riigi Kinnisvara ASMajandamiskuludMuud üldised teenused3 846 €
02.2026SA Viljandi MuuseumMajandamiskuludMuuseumid1 240 €
10.2025SA Viljandi MuuseumMajandamiskuludMuuseumid2 356 €
07.2025Viljandi LinnavalitsusPõhivaraMuud elamu- ja kommunaalmajanduse tegevus1 708 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

12

Top 20 in activity: Engineering activities and related technical consultancy

20

Impeerium Projekt OÜ: koht 80 / 597

Sarnase suurusega: OÜ Thatrion, VILprojekt OÜ, Osaühing IKU Süsteemid, BOSKE OÜ, AJ Infra OÜ, REK Projekt OÜ, Hoctum OÜ, Fjordesign OÜ, OÜ Novica, SARIMAL OÜ

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

Tegevusload

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
MuinsuskaitseEMU00076630.09.2024
ProjekteerimineEEP00492805.06.2023

History and notices

2
DateLiikSisu
02.09.2023KanneMuutmiskanne
13.02.2023KanneEsmakanne