ETENRU
RegisteredTartu County
Registry code
17054690
VAT number
EE102770429
Address
Tartu maakond, Elva vald, Kõduküla, Köstre, 61005
Registered
26.08.2024 · 2 yrs
Activity
Manufacture of prepared meals and dishes 10851
Capital
2 €
Email
k•••@g•••.comLog in to see
Phone
+372 •• ••••Log in to see
Business Register 05.10.2026
Negative equity, low liquidity and tax debt
Sales revenue70 022 €2025 annual report
Profit-14 067 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary573 €estimate, Tax Board 2026 Q2
Labour taxes per quarter877 €Tax Board 2026 Q2
Cash1 243 €Cash 31.12.2025, annual report
Tax debt292 €unpaidTax Board 05.10.2026 · details below
Revenue 12 months64 783 €+164%Tax Board, last 4 quarters
State taxes 12 months6 052 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtmax 292 €
Details ↓
Turnover by quarter · latest 13 875 €
09 0535 26810 k19 k21 k11 k14 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
48 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 292 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → B → BB
In tax debt10 days since 26.09.2026
Revenue 12 months▲ 164% vs a year earlier
Notification when something changes

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Age Liiv2 companies1 with tax debtPersonal ID ↗06.01.2026
Indrek Raudsepp6 companies1 with tax debtPersonal ID ↗26.08.2024
Shareholders 2
Age Liiv50,0% 1 €06.01.2026
Indrek Raudsepp50,0% 1 €06.01.2026
Beneficial owners 1
Indrek Raudsepp6 companies1 with tax debtdirect holding26.08.2024

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue6,3%
Labour taxes / revenue6,3%
Revenue per employee per month4 625 €
Gross salary (estimate)573 €
Net salary (estimate)553 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q213 875 €▲ 36%877 €877 €1
2026 Q110 715 €▲ 103%1 003 €979 €1
2025 Q421 497 €▲ 137%1 254 €2 525 €1
2025 Q318 696 €1 107 €1 671 €1
2025 Q210 215 €0 €0 €1
2025 Q15 268 €0 €393 €—
2024 Q49 053 €0 €934 €—
2024 Q30 €———

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

2025
Sales revenue70 022 €
Profit-14 067 €
Profit margin-20,1%
Retained earnings0 €
Cash1 243 €
Current assets4 827 €
Fixed assets1 487 €
Assets6 314 €
Current liabilities20 381 €
Total liabilities20 381 €
Equity-14 067 €
Labour costs-8 472 €
Employees1
Filed30.06.2026
ReportPDF ↓

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

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Manufacture of prepared meals and dishes main activity1085170 022 €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 292 € · as of 05.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
21.09.2026 · oldest unpaid claim, 14 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 debtmax 292 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing10292 €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

8 514 € makseid

Transactions with state institutions

20263 342 €
20255 172 €

Largest payers

Elva Vallavalitsus8 215 €
MTÜ Tartumaa Omavalitsuste Liit299 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Elva VallavalitsusOperating costsYouth work and youth centres134 €
07.2026Elva VallavalitsusOperating costsYouth work and youth centres1 686 €
05.2026Elva VallavalitsusOperating costsFolk culture296 €
03.2026Elva VallavalitsusOperating costsFolk culture393 €
02.2026Elva VallavalitsusOperating costsSport298 €
01.2026Elva VallavalitsusOperating costsPre-school education536 €
12.2025Elva VallavalitsusOperating costsFolk culture1 125 €
11.2025Elva VallavalitsusOperating costsFolk culture357 €
10.2025Elva VallavalitsusOperating costsOther education, incl. administration179 €
09.2025MTÜ Tartumaa Omavalitsuste LiitOperating costsOther general government services107 €
09.2025MTÜ Tartumaa Omavalitsuste LiitLabour costsOther general government services4 €
08.2025Elva VallavalitsusOperating costsSport174 €
06.2025Elva VallavalitsusOperating costsFolk culture349 €
05.2025Elva VallavalitsusOperating costsFolk culture464 €
03.2025Elva VallavalitsusOperating costsYouth work and youth centres939 €
02.2025Elva VallavalitsusOperating costsSport240 €
01.2025Elva VallavalitsusOperating costsYouth work and youth centres1 046 €
01.2025MTÜ Tartumaa Omavalitsuste LiitOperating costsOther general government services188 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Manufacture of prepared meals and dishes

20
#CompanyRevenue
1Lunden Food OÜ42,1 m €
2Kulinaaria OÜ30,9 m €
3Saarioinen Eesti Osaühing15,1 m €
4Bolton OÜ8,6 m €
5Combifood OÜ5,0 m €
6Tactical Solution OÜ3,9 m €
7Osaühing Usin-TR3,5 m €
8OÜ Food Force3,0 m €
9Astri Köök OÜ2,4 m €
10Maitseelamused OÜ2,2 m €
11Saaremaa Köök OÜ2,0 m €
12Bon Vegan OÜ1,7 m €
13SeaSnack OÜ848 k €
14OÜ Maxiteam575 k €
15RRI18 Holding OÜ569 k €
16Tartu Foods OÜ455 k €
17Aarde Pagar OÜ423 k €
18Chakra Meals OÜ369 k €
19PurpleSize OÜ362 k €
20Frozen Kitchen OÜ334 k €

Köstre Talu OÜ: place 35 /90

Similar size: TOVIO FOOD OÜ, BM Nord OÜ, Frozen.BRO OÜ, OÜ Sparohansa, Vi Catering OÜ, Resto Kuur OÜ, Prjanja&Tanja OÜ, PRoGurmaania OÜ, Osaühing SIANNA, IROLI OÜ

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
ToitlustamineKTO02503804.11.2024

History and notices

9
DateTypeContent
07.01.2026EntryAmendment entry
06.01.2026EntryAmendment entry
15.12.2025Order to remedy deficienciesAmendment entry
28.11.2025Order to remedy deficienciesAmendment entry
20.11.2025Negative entry order: deficiencies not remediedAmendment entry
03.11.2025Order to remedy deficienciesAmendment entry
01.07.2025Negative entry order: deficiencies not remediedAmendment entry
30.05.2025Order to remedy deficienciesAmendment entry
26.08.2024EntryFirst entry