ETENRU
RegisteredTartu County
Registry code
16930681
VAT number
EE102712115
Address
Tartu maakond, Kambja vald, Räni alevik, Tiigrisilma tn 10c, 61708
Registered
27.02.2024 · 2 yrs
Activity
Elamute ja mitteeluhoonete ehitus 41001
Capital
3 000 €
Email
a•••@a•••.netLog in to see
Business Register 07.10.2026
Negative equity, low liquidity and tax debt
Annual report 2025 not filed, deadline was 30.06.2026
Sales revenue270 k €2024 annual report
Profit-127 k €2024 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash1 207 €Cash 31.12.2024, annual report
Tax debt5 155 €sh ajatatud 2 655 €Tax Board 07.10.2026 · details below
Revenue 12 months284 k €-48%Tax Board, last 4 quarters
State taxes 12 months47 264 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 12
26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 5 155 €
Details ↓
Turnover by quarter · latest 0 €
09 900262 k279 k280 k2 8698270
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
30 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 5 155 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2024)
  • VAT registered
Stability
RatingB → C
In tax debt12 days since 26.09.2026
Revenue 12 months▼ 48% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Ailar Puusaar12 companies1 with tax debtPersonal ID ↗27.02.2024
Filipp Bulgakov4 companies1 with tax debtPersonal ID ↗27.02.2024
Shareholders 3
Ailar Puusaar33,33% 1 000 €27.02.2024
Filipp Bulgakov33,33% 1 000 €27.02.2024
Jaagup Jõgela33,33% 1 000 €27.02.2024
Beneficial owners 3
Ailar Puusaar12 companies1 with tax debtdirect holding05.03.2024
Filipp Bulgakov4 companies1 with tax debtdirect holding05.03.2024
Jaagup Jõgela2 companies1 with tax debtdirect holding05.03.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q20 €0 €7 458 €—
2026 Q1827 €▼ 100%0 €8 334 €—
2025 Q42 869 €▼ 71%0 €7 446 €—
2025 Q3279 816 €0 €24 026 €—
2025 Q2278 767 €0 €44 345 €—
2025 Q1261 698 €0 €1 304 €—
2024 Q49 900 €0 €0 €—
2024 Q30 €0 €0 €—
2024 Q20 €0 €2 331 €—

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 revenue270 k €
Profit-127 k €
Profit margin-46,8%
Cash1 207 €
Current assets42 721 €
Assets42 721 €
Current liabilities166 k €
Total liabilities166 k €
Equity-124 k €
Labour costs0 €
Employees0
Filed07.07.2025
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
Elamute ja mitteeluhoonete ehitus main activity41001270 492 €100%

2024 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Building permits where the company is a party

2 documents
Documents2
As owner2
As builder0
In the last 12 months2
DateBuilding and addressDocument and roleMunicipality
21.09.2026Biological treatment plant
Tartu linn, Haage küla, Kasesalu tee 1
Notice of use
owner
Tartu linnEHR →
21.09.2026Biological treatment plant
Tartu linn, Haage küla, Kasesalu tee 3
Notice of use
owner
Tartu linnEHR →

All building permits of this company → Source: Register of Construction Works (CC BY-SA 3.0). Private persons are not shown.

Debts and court cases

1 records
Tax debt 5 155 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
2 655 € · kuni 30.11.2026
Ajatamata osa
2 500 €
Debt arose
21.07.2025 · oldest unpaid claim, 443 days
Consecutively on the list
since 26.09.2026 (12 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 07.10.2026 · days in debt: 12

26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 5 155 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing125 155 €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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

13

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 €

TORO Kinnisvara OÜ: place 1336 /6432

Similar size: Simmel Ehitus OÜ, woodworm OÜ, Terraway OÜ, OÜ Voltem, Hudson Group OÜ, Interior Works & Design OÜ, ATRJ ehitustööd OÜ, Elevon Ehitus OÜ, Leino OÜ, Wikra 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

4
DateTypeContent
07.04.2025EntryAmendment entry
04.03.2025EntryAmendment entry
27.02.2025Administrative orderAmendment entry
27.02.2024EntryFirst entry