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Jah

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???

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Tax data

9.6K€

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

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164

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Osaühing Euterpe

Legal form:

Private limited company

Registry code:

10644075

VAT no.:

EE100588684

Fiscal-year period:

01.01 - 31.12

Established:

12.01.2000 (26)

Former business names:

Osaühing Põikliku Kinnisvara

Capital:

88 198 EUR

Address:

Kirsi tn 6, Rakvere linn, Lääne-Viru maakond, 44306

Status:

Registered

Contacts

Email:

arved@reg.ee

Phone:

+372 3223939

Phone:

+372 5224873

Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Hotels and similar accommodation
55101 - Hotels
Food and beverage service activities
Restaurants and mobile food service activities
Restaurant activities
56111 - Activities of restaurants and cafés

VAT liability

	Start	End
EE100588684	01.02.2000

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	30.06.2026	Valid
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	30.06.2024	Valid
2022	01.01.2022 - 31.12.2022	29.06.2023	Valid
2021	01.01.2021 - 31.12.2021	04.07.2022	Valid
2020	01.01.2020 - 31.12.2020	04.08.2021	Valid
2019	01.01.2019 - 31.12.2019	29.10.2020	Valid
2018	01.01.2018 - 31.12.2018	28.06.2019	Valid
2017	01.01.2017 - 31.12.2017	28.06.2018	Valid
2016	01.01.2016 - 31.12.2016	13.07.2017	Valid
2015	01.01.2015 - 31.12.2015	29.06.2016	Valid
2014	01.01.2014 - 31.12.2014	10.06.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	27.06.2012	Valid
2010	01.01.2010 - 31.12.2010	28.06.2011	Valid
2009	01.01.2009 - 31.12.2009	21.05.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	03.07.2008	Valid
2006	01.01.2006 - 31.12.2006	29.06.2007	Valid
2005	01.01.2005 - 31.12.2005	30.06.2006	Valid
2004	01.01.2004 - 31.12.2004	27.06.2005	Valid
2003	01.01.2003 - 31.12.2003	29.06.2004	Valid
2002	01.01.2002 - 31.12.2002	30.06.2003	Valid
2001	01.01.2001 - 31.12.2001	15.05.2002	Valid
2000	01.01.2000 - 31.12.2000	14.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

Delayed declarations

	Deadline	Submitted
VAT return	22.09.2025	24.09.2025	2 days overdue

???

Credit rating

Hidden

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020406080100

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View summary

9.6K€

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

164

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	23 196 €	13 208 €	107 714 €18.2%	14
2026 Q1	21 089 €	13 299 €	91 149 €4.6%	11
Kokku 2026:	44 285 €	26 507 €	198 863 €
2025 Q4	19 039 €	12 303 €	95 511 €7.2%	12
2025 Q3	22 201 €	13 631 €	102 894 €4.5%	12
2025 Q2	21 280 €	12 931 €	98 463 €7.8%	15
2025 Q1	21 473 €	12 512 €	91 375 €4.9%	13
Kokku 2025:	83 993 €	51 377 €	388 243 €4.3%
2024 Q4	20 451 €	14 951 €	87 122 €11.7%	11
2024 Q3	22 218 €	16 998 €	98 670 €6.3%	14
2024 Q2	14 755 €	11 057 €	92 806 €0.8%	15
2024 Q1	18 130 €	12 471 €	93 596 €0.4%	12
Kokku 2024:	75 554 €	55 477 €	372 194 €2.8%
2023 Q4	18 839 €	12 227 €	93 953 €4.9%	16
2023 Q3	18 231 €	11 494 €	98 772 €2.5%	14
2023 Q2	16 513 €	10 694 €	101 310 €13.8%	15
2023 Q1	18 235 €	11 802 €	89 011 €6.5%	13
Kokku 2023:	71 818 €	46 217 €	383 047 €6.8%
2022 Q4	19 493 €	12 464 €	95 234 €10.7%	13
2022 Q3	19 649 €	12 447 €	106 694 €31.2%	13
2022 Q2	13 876 €	8 874 €	81 336 €7.8%	11
2022 Q1	15 262 €	7 757 €	75 417 €7.5%	13
Kokku 2022:	68 280 €	41 542 €	358 682 €11.4%
2021 Q4	14 882 €	9 449 €	81 519 €20.2%	12
2021 Q3	15 896 €	10 176 €	102 209 €70.7%	17
2021 Q2	10 866 €	6 681 €	59 864 €23.6%	15
2021 Q1	12 612 €	7 233 €	78 326 €16.4%	10
Kokku 2021:	54 256 €	33 539 €	321 918 €8.8%
2020 Q4	13 371 €	10 140 €	93 669 €3.6%	12
2020 Q3	13 926 €	10 240 €	90 380 €166.3%	15
2020 Q2	16 499 €	11 937 €	33 943 €56.4%	18
2020 Q1	13 403 €	9 704 €	77 791 €0.5%	16
Kokku 2020:	57 199 €	42 021 €	295 783 €6.6%
2019 Q4	14 564 €	9 735 €	77 387 €10.9%	18
2019 Q3	12 521 €	7 307 €	86 897 €16.3%	24
2019 Q2	17 011 €	9 618 €	74 734 €3.9%	20
2019 Q1	16 144 €	13 873 €	77 798 €1.1%	17
Kokku 2019:	60 240 €	40 533 €	316 816 €7.3%
2018 Q4	16 609 €	10 697 €	76 980 €20.8%	23
2018 Q3	17 251 €	10 361 €	97 236 €15.3%	19
2018 Q2	17 358 €	11 898 €	84 307 €1.3%	14
2018 Q1	19 659 €	16 011 €	83 233 €2.4%	14
Kokku 2018:	70 877 €	48 967 €	341 756 €1.4%
2017 Q4	16 953 €	13 759 €	85 271 €7.8%	18
2017 Q3	19 106 €	14 972 €	92 502 €13.4%	20
2017 Q2	16 156 €	12 832 €	81 537 €6.6%	22
2017 Q1	18 611 €	13 976 €	87 271 €19.5%	23
Kokku 2017:	70 826 €	55 539 €	346 581 €2.3%
2016 Q4	19 207 €	16 176 €	108 375 €34.0%	13
2016 Q3	16 680 €	12 076 €	80 902 €0.1%	13
2016 Q2	15 863 €	12 058 €	80 785 €4.6%	13
2016 Q1	15 734 €	12 643 €	84 706 €10.1%	13
Kokku 2016:	67 484 €	52 953 €	354 768 €3.3%
2015 Q4	14 487 €	10 576 €	94 173 €1.4%	13
2015 Q3	14 867 €	10 432 €	92 898 €1.6%	13
2015 Q2	15 811 €	10 604 €	94 429 €52.2%	13
2015 Q1	10 151 €	6 967 €	62 037 €	13
Kokku 2015:	55 316 €	38 579 €	343 537 €

Revenue by industry

	2023	2024	2025
Activities of restaurants and cafés		246 443 €	269 964 €
Hotels	124 623 €	118 370 €	114 112 €
Renting and operating of own or leased real estate	23 805 €	20 785 €
Restaurants and other food service establishments	232 464 €

Tax debts

	Amount	Deferred	Disputed
Social tax	3 692,39 €	0,00 €	0,00 €
Value-added tax	4 515,64 €	0,00 €	0,00 €
Income tax in special cases	18,33 €	0,00 €	0,00 €
Unemployment insurance contributions	267,96 €	0,00 €	0,00 €
Mandatory funded pension contributions	73,27 €	0,00 €	0,00 €
Withheld income tax	1 040,59 €	0,00 €	0,00 €
Total	9 608,18 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Anne Nõgu	45712XXXXXX	19.12.1957 (68)	Board member	05.09.2008	-
Toivo Nõgu	35708XXXXXX	31.08.1957 (68)	Board member	05.09.2008	-

6 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Anne Nõgu	45712XXXXXX	19.12.1957 (68)	Shareholder	88 198,00 EUR	100	Sole ownership	02.09.2023	-

10 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kati Roosna	45704XXXXXX	19.04.1957 (69)	Founder	12.01.2000	-
Maie Põiklik	-	-	Founder	12.01.2000	-
Mihkel Põiklik	-	-	Founder	12.01.2000	-
Vilma Põiklik	-	-	Founder	12.01.2000	-

1 - 4 / 4 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Anne Nõgu	45712XXXXXX	19.12.1957 (68)	Member of higher governing body (board or supervisory board)	12.05.2020	-
Toivo Nõgu	35708XXXXXX	31.08.1957 (68)	Member of higher governing body (board or supervisory board)	12.05.2020	-

2 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

107 714 €

Monthly average

35 905 €

Per employee

2 565 €

Equity ratio

40,71%

Labour taxes

Turnover ratio

12,26%

Tax ratio

56,94%

Monthly average

4 403 €

Per employee

352 €

State taxes

Monthly average

7 732 €

Turnover ratio

21,53%

Estimated salary

Gross salary

835 €

Net salary

765 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	2 147 €83.4%	12 898 €4.3%	12 369 €9.0%	13 587 €25.0%	10 869 €52.4%	7 134 €29.7%	10 142 €
Non-current assets	624 226 €1.1%	631 426 €1.8%	643 025 €0.2%	644 177 €0.8%	649 304 €1.5%	659 409 €1.2%	667 248 €
Total assets	626 373 €2.8%	644 324 €1.7%	655 394 €0.4%	657 764 €0.4%	660 173 €1.0%	666 543 €1.6%	677 390 €
Short-term liabilities	112 817 €4.4%	118 036 €21.3%	97 322 €20.5%	122 401 €4.4%	117 288 €2.4%	114 588 €35.0%	176 317 €
Long-term liabilities	108 300 €22.8%	140 273 €18.7%	172 480 €1.7%	169 536 €19.7%	211 133 €13.0%	242 578 €1.1%	239 884 €
Total liabilities	221 117 €14.4%	258 309 €4.3%	269 802 €7.6%	291 937 €11.1%	328 421 €8.0%	357 166 €14.2%	416 201 €
Share or stock capital	88 198 €	88 198 €	88 198 €	88 198 €	88 198 €	88 198 €	88 198 €
Retained earnings	297 817 €0.1%	297 394 €7.1%	277 629 €14.0%	243 554 €10.1%	221 179 €27.9%	172 996 €11.5%	155 116 €
Net profit	19 241 €4 448.7%	423 €97.9%	19 765 €42.0%	34 075 €52.3%	22 375 €53.6%	48 183 €169.6%	17 875 €
Equity	405 256 €5.0%	386 015 €0.1%	385 592 €5.4%	365 827 €10.3%	331 752 €7.2%	309 377 €18.4%	261 189 €
Turnover	384 076 €0.4%	385 598 €1.2%	380 892 €5.8%	359 935 €11.6%	322 503 €8.4%	297 625 €4.8%	312 764 €
Profit margin	5.01%4 466.7%	0.11%97.9%	5.19%45.2%	9.47%36.5%	6.94%57.1%	16.19%183.3%	5.72%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	XE KCP	UY VJN	GZ AMW	53 644	48 630
Liquidity
Current ratio	X.K	B.P	O.Y	0.1	0.1
Quick ratio	D.A	Z.C	A.D	0.1	0.0
Cash ratio	G.V	C.K	F.Q	0.0	0.0
Efficiency
Days sales outstanding (dso)	L.R	M.X	G.E	2.4	0.9
Asset turnover	X.X	D.N	C.S	0.5	0.5
Structure
Debt ratio	N.Q	Z.H	T.X	0.4	0.5
Profitability
Operating margin	P.L%	S.N%	Y.A%	12.2%	11.9%
Net profit margin	Y.R%	Y.I%	E.W%	9.5%	6.9%
Return on assets (roa)	J.G%	F.Y%	R.L%	5.2%	3.4%
Return on equity (roe)	T.J%	K.J%	D.O%	9.3%	6.7%

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Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KTO009193	Commerce > Catering	Valid	11.09.2008	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 40021738 / 9	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 40021738 / M2	30.06.2023	Order to remedy deficiencies for correcting extra-entry data	10.07.2023	Deficiencies remedied (11.07.2023)
Ä 40021738 / 8	13.05.2020	Entry - Amendment entry under CRA § 525 (2)		Entered into force (13.05.2020)
Ä 40021738 / 7	19.01.2018	Entry - Amendment entry		Entered into force (19.01.2018)
Ä 40021738 / 6	05.12.2017	Entry - Amendment entry		Entered into force (05.12.2017)

1 - 5 / 18 rows

Real estate

Address	Area	Purpose
Lai tn 13, Rakvere linn, Lääne-Viru maakond	866 m²	Commercial land 100%
Lai tn 13, Rakvere linn, Lääne-Viru maakond	866 m²	Commercial land 100%
Lai tn 16 // 18, Rakvere linn, Lääne-Viru maakond	1724 m²	Commercial land 75%, Residential land 25%
Lai tn 16 // 18, Rakvere linn, Lääne-Viru maakond	1724 m²	Commercial land 75%, Residential land 25%

1 - 4 / 4 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-20-13168/15	Civil case	Court ruling (Order to leave the matter unexamined)	Labour law	Liina Naaber-Kivisoo	ECLI:EE:VMK:2020:2.20.13168.24457	30.11.2020
2-12-48175/31	Civil case	Court ruling	Law of obligations	Marika Leimann	ECLI:EE:VMK:2013:2.12.48175.31059	22.11.2013

1 - 2 / 2 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
22.05.2026	Saaremaa Vallavalitsus	544.00 € Received	OPERATING EXPENSES Youth work and youth centres
06.05.2026	Tallinna Tehnikakõrgkool	380.65 € Received	OPERATING EXPENSES Tertiary education
28.04.2026	Sihtasutus Rakvere Teatrimaja	200.00 € Received	OPERATING EXPENSES Theatres
27.04.2026	Rakvere Linnavalitsus	320.00 € Received	OPERATING EXPENSES Municipal government
22.04.2026	Kaitseliit	34.84 € Received	OTHER OPERATING EXPENSES Other defence

1 - 5 / 164 rows

.ee domains

Domain	Status	Registered	Expires	End
arthotell.ee	Active	04.07.2010	02.02.2027	-
artcafe.ee	Active	04.07.2010	30.11.2026	-

1 - 2 / 2 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders