ETENRU
RegisteredHarju County
Registry code
16801104
VAT number
not VAT registered
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Narva mnt 26, 10120
Registered
21.08.2023 · 3 yrs
Activity
Dental practice activities 86231
Additional activities
Rental and operating of own or leased real estate
Capital
100 €
Email
m•••@3•••.eeLog in to see
Website
www.360dental.ee from email
Business Register 05.10.2026
Tax debt over €10,000 and over 90 days
Negative equity, low liquidity and tax debt
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue639 k €2024 annual report
Profit-23 091 €2024 annual report
Employees16Tax Board 2026 Q2
Average gross salary987 €estimate, Tax Board 2026 Q2
Labour taxes per quarter24 160 €Tax Board 2026 Q2
Cash16 922 €Cash 31.12.2024, annual report
Tax debt14 006 €sh ajatatud 2 116 €Tax Board 05.10.2026 · details below
State taxes 12 months119 k €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 14 006 €
Details ↓
Firmo rating
C
Unsatisfactory, very high risk
29 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 14 006 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2024)
  • Not VAT registered
Stability
RatingB → C
In tax debt10 days since 26.09.2026
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Mart Luide2 companies1 with tax debtPersonal ID ↗21.08.2023
Shareholders 2
Mart Luide60,0% 60 €27.06.2025
Ardelta sia40,0% 40 €27.06.2025
Beneficial owners 1
Mart Luide2 companies1 with tax debtdirect holding21.08.2023

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2—24 160 €21 174 €16
2026 Q1—39 134 €36 347 €15
2025 Q4—27 867 €25 379 €15
2025 Q3—39 326 €36 572 €15
2025 Q2—37 281 €34 510 €17
2025 Q1—33 905 €31 488 €14
2024 Q4—33 345 €31 057 €14
2024 Q3—32 404 €30 150 €14
2024 Q2—23 343 €21 556 €12
2024 Q10 €14 848 €13 671 €10
2023 Q4—4 520 €4 169 €6
2023 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

1 yr
Build report

2024
Sales revenue639 k €
Profit-23 091 €
Profit margin-3,6%
Cash16 922 €
Current assets113 k €
Fixed assets233 k €
Assets346 k €
Current liabilities369 k €
Total liabilities369 k €
Equity-23 071 €
Labour costs-307 k €
Employees14
Filed06.01.2026
ReportPDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2024
ActivityEMTAKSales revenueOsa
Dental practice activities main activity86231545 686 €85%
Rental and operating of own or leased real estate6820193 785 €15%

2024 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 14 006 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
2 116 € · kuni 20.10.2026
Ajatamata osa
11 890 €
Debt arose
10.06.2026 · oldest unpaid claim, 117 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 14 006 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1014 006 €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

322 tuh € makseid

Transactions with state institutions

2026110 k €
2025138 k €
202473 722 €

Largest payers

Tervisekassa321 576 €
All payments by month
MonthPayerTypeFieldAmount
08.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration9 273 €
07.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration16 357 €
06.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration4 525 €
05.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration8 546 €
04.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration12 279 €
03.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration18 967 €
02.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration17 921 €
01.2026TervisekassaSotsiaaltoetusedOther health care, incl. administration21 699 €
12.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration9 259 €
11.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration14 876 €
10.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 427 €
09.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration8 676 €
08.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration15 153 €
07.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration12 650 €
06.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration13 426 €
05.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration7 450 €
04.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration5 989 €
03.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration5 802 €
02.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration18 415 €
01.2025TervisekassaSotsiaaltoetusedOther health care, incl. administration19 165 €
12.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration6 937 €
11.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration8 330 €
10.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration9 021 €
09.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration12 515 €
08.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration9 234 €
07.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration4 392 €
06.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration2 458 €
05.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration5 047 €
04.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration4 673 €
03.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration4 662 €
02.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration4 216 €
01.2024TervisekassaSotsiaaltoetusedOther health care, incl. administration2 237 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

1

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Dental practice activities

20

Domains

1 records

Domains

DomainSource
360dental.eeemail

History and notices

3
DateTypeContent
27.06.2025EntryAmendment entry
02.09.2023EntryAmendment entry
21.08.2023EntryFirst entry