ETENRU
RegisteredTartu County
Registry code
16681835
VAT number
EE102589759
Address
Tartu maakond, Tartu linn, Tartu linn, Poe tn 8-14, 60305
Registered
22.02.2023 · 3 yrs
Activity
Restoranitegevus 5611
Capital
2 000 €
Email
m•••@k•••.eeLog in to see
Business Register 07.10.2026
Sales revenue134 k €-5%2025 annual report
Profit968 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary42 €estimate, Tax Board 2026 Q2
Labour taxes per quarter386 €Tax Board 2026 Q2
Cash3 786 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
Revenue 12 months135 k €+1%Tax Board, last 4 quarters
State taxes 12 months21 613 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 22 728 €
69 k26 k14 k24 k67 k25 k20 k23 k
III 24IV 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 → A → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 1% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Martin Kungla1 companyno tax debtPersonal ID ↗22.02.2023
Martin Laiapea4 companiesno tax debtPersonal ID ↗22.02.2023
Shareholders 2
Martin Kungla50,0% 1 000 €02.09.2023
Martin Laiapea50,0% 1 000 €02.09.2023
Beneficial owners 2
Martin Kungla1 companyno tax debtdirect holding22.02.2023
Martin Laiapea4 companiesno tax debtdirect holding22.02.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue7,5%
Labour taxes / revenue1,7%
Revenue per employee per month1 263 €
Gross salary (estimate)42 €
Net salary (estimate)41 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q222 728 €▼ 7%386 €1 704 €6
2026 Q120 449 €▲ 46%1 305 €2 897 €1
2025 Q425 303 €▼ 3%5 080 €6 909 €2
2025 Q366 939 €▼ 3%4 458 €10 103 €4
2025 Q224 363 €▼ 16%789 €2 051 €5
2025 Q114 039 €▼ 18%1 018 €1 588 €1
2024 Q426 196 €▼ 11%4 032 €5 089 €1
2024 Q369 242 €▼ 14%3 806 €10 482 €2
2024 Q229 128 €▲ 50%802 €2 968 €4
2024 Q117 121 €2 228 €2 736 €1
2023 Q429 537 €4 091 €5 320 €4
2023 Q380 358 €3 777 €13 833 €4
Show full history (14 quarters)
2023 Q219 395 €0 €428 €4
2023 Q10 €———

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 revenue134 k €▼ 5%141 k €▲ 5%135 k €
Profit968 €▼ 87%7 365 €▲ into profit-5 161 €
Profit margin0,7%5,2%-3,8%
Retained earnings2 204 €▲ into profit-5 161 €—
Cash3 786 €▲ 89%2 001 €—
Current assets5 509 €▲ 96%2 817 €▼ 22%3 610 €
Fixed assets18 674 €▲ 9%17 114 €▲ 16%14 760 €
Assets24 183 €▲ 21%19 931 €▲ 8%18 370 €
Current liabilities19 011 €▲ 21%15 727 €▼ 27%21 531 €
Total liabilities19 011 €▲ 21%15 727 €▼ 27%21 531 €
Equity5 172 €▲ 23%4 204 €▲ into profit-3 161 €
Labour costs-34 778 €▼ 14%-30 615 €▲ 4%-31 778 €
Employees4▲ 33%30%3
Filed09.04.202624.04.202515.03.2024
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
Restoranitegevus main activity5611133 952 €100%

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

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

clean

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

13 874 € makseid

Transactions with state institutions

2026327 €
20255 088 €
20244 368 €
20234 091 €

Largest payers

Peipsiääre Vallavalitsus5 462 €
MTÜ Tartumaa Omavalitsuste Liit4 342 €
Eesti Töötukassa768 €
Maaelu Teadmuskeskus600 €
SA Vara Sport431 €
All payments by month
MonthPayerTypeFieldAmount
06.2026SA Tartumaa TurismOperating costsTurism136 €
05.2026Riigi Laboriuuringute ja Riskihindamise KeskusLabour costsPõllumajandus190 €
12.2025MTÜ Tartumaa Omavalitsuste LiitOperating costsOther general government services3 111 €
12.2025Peipsiääre VallavalitsusOperating costsValla- ja linnavolikogu588 €
12.2025Võrumaa Arenduskeskus SAOperating costsOther general services320 €
12.2025MTÜ Tartumaa Omavalitsuste LiitLabour costsOther general government services109 €
11.2025Peipsiääre VallavalitsusOperating costsSport240 €
10.2025Peipsiääre VallavalitsusOperating costsBasic and general secondary education720 €
12.2024Rõuge VallavalitsusOperating costsMunicipal government264 €
11.2024Peipsiääre VallavalitsusOperating costsSport120 €
09.2024Tartu LastekunstikoolOperating costsYouth hobby education and activities144 €
08.2024Maaelu TeadmuskeskusLabour costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses600 €
07.2024Peipsiääre VallavalitsusOperating costsSport600 €
06.2024Peipsiääre VallavalitsusOperating costsOther general government services380 €
06.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed379 €
06.2024Tartu Hansa KoolOperating costsBasic and general secondary education66 €
05.2024SA Valgamaa ArenguagentuurOperating costsOther general services416 €
05.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed389 €
05.2024VABARIIGI PRESIDENT (Presidendi Kantselei)Operating costsCentral government executive and legislative bodies167 €
05.2024VABARIIGI PRESIDENT (Presidendi Kantselei)Labour costsCentral government executive and legislative bodies143 €
02.2024Peipsiääre VallavalitsusOperating costsSport700 €
10.2023Peipsiääre VallavalitsusOperating costsOther education, incl. administration1 632 €
08.2023SA Vara SportOperating costsSport431 €
06.2023MTÜ Tartumaa Omavalitsuste LiitLabour costsOther general government services562 €
06.2023MTÜ Tartumaa Omavalitsuste LiitOperating costsTeadus- ja arendustegevus tervishoius560 €
06.2023Peipsiääre VallavalitsusOperating costsSport380 €
06.2023HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration240 €
06.2023Tartu ÜlikoolOperating costsTertiary education183 €
05.2023Peipsiääre VallavalitsusOperating costsMuseums102 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

3

Top 20 in activity: Restoranitegevus

20
#CompanyRevenue
1APL Fresh Food OÜ11,7 m €
2Pull Restoranid OÜ3,3 m €
3Bistrood OÜ1,8 m €
4Osaühing Veniete1,8 m €
5Skyon Resto OÜ1,7 m €
6N58 OÜ1,6 m €
7Pirosmani Osaühing1,6 m €
8Pastamasin OÜ1,5 m €
9Aktsiaselts AGDECK1,5 m €
10OÜ Wise Bros1,3 m €
11SushiHouse OÜ1,2 m €
12AK kebab OÜ1,2 m €
13Werku Kohvik OÜ1,2 m €
14Berliini Trahter OÜ1,2 m €
15Kampus OÜ1,1 m €
16Osaühing Dunkley1,1 m €
17AS Hotell Stroomi1,1 m €
18Lammtarra OÜ975 k €
19KPK OÜ968 k €
20OÜ Sääre kohvik879 k €

OÜ Mustard ja Pastard: place 136 /287

Similar size: Member's Club OÜ, Pinsere OÜ, Exelion plus OÜ, Professional Service Company OÜ, Nutriente OÜ, OÜ Sillamäe Grill, AIME kartul OÜ, Moonlust OÜ, OÜ Heim, OÜ Vapramäe Allika

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
ToitlustamineKTO02521713.05.2025

History and notices

2
DateTypeContent
02.09.2023EntryAmendment entry
22.02.2023EntryFirst entry