Mittetulundusühing "Händikäpp"

Active Registry code 80046499 MTÜ Tartu linn Registered 15 Sep 1998

Mittetulundusühing "Händikäpp" is a MTÜ based in Tartu linn, registry code 80046499, status: active. Main activity: Social work activities without accommodation for older persons or persons with disabilities. Its annual report for 2025 shows revenue of €0 and 23 employees.

Turnover

—

State taxes

48 149 €

↓ 0.3% vs Q2 2026

Labour taxes

52 517 €

↓ 0.3% vs Q2 2026

Employees

+4 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Social work activities without accommodation · EMTAK 88

Labour taxes per employee 682 €

above 33% of companies

industry median 1 052 € · companies in the industry: 316
Revenue · 2025 0 €

above 5% of companies

industry median 0 € · companies in the industry: 726

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 682 € · −5.5% vs Q2 2026 · industry median 1 052 € · above 33% of the industry

Company
Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 77 · +5.5% vs Q2 2026

State taxes, € Q3 2026: 48 149 € · −0.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	48 149	52 517	77
Q2 2026	—	48 272	52 701	73
Q1 2026	—	46 073	50 332	78
Q4 2025	—	47 131	51 257	77
Q3 2025	—	49 570	53 771	75
Q2 2025	—	48 795	52 964	79
Q1 2025	—	46 276	50 202	80
Q4 2024	—	46 885	50 734	77
Q3 2024	—	48 422	52 506	77
Q2 2024	—	48 879	52 928	88
Q1 2024	—	45 608	49 200	83
Q4 2023	—	43 282	46 694	87
Q3 2023	—	42 122	45 547	89
Q2 2023	—	41 174	44 499	79
Q1 2023	—	39 388	42 538	78
Q4 2022	—	38 347	41 400	79
Q3 2022	—	38 978	42 078	77
Q2 2022	—	39 455	42 571	79
Q1 2022	—	38 580	41 770	75

Labour taxes per employee per month

227 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 0 € · industry median 0 € · above 5% of the industry

Company
Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 18 114 € · +2 277.2% vs 2024 · industry median 18 € · above 91% of the industry

Company
Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 132 378 € · +14.4% vs 2024

Equity, € 2025: 82 320 € · +28.2% vs 2024

Employees 2025: 23 · −4.2% vs 2024 · industry median 2 · above 98% of the industry

Company
Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	0	18 114	580 311	132 378	82 320	23
2024	0	762	591 534	115 685	64 206	24
2023	0	-945	530 179	109 599	63 444	32
2022	0	2 099	479 452	105 388	64 389	30
2021	0	-5 994	493 044	107 497	62 290	28
2020	0	-24 463	334 947	97 937	68 284	2
2019	0	59 135	22 524	120 439	92 747	3
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	11
2015	—	—	—	—	—	11
2014	—	—	—	—	—	2
2013	—	—	—	—	—	3
2012	—	—	—	—	—	5
2011	—	—	—	—	—	2
2010	—	—	—	—	—	15
2009	—	—	—	—	—	15

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

2.9 %

Net profit / revenue

Return on equity (ROE)

22.0 %

Net profit / equity

Return on assets (ROA)

13.7 %

Net profit / assets

Equity ratio

62.2 %

Equity / assets

Debt ratio

37.8 %

Liabilities / assets

Current ratio

2.64

Current assets / current liabilities

Revenue per employee

27 104 €

Revenue / average full-time employees

Labour cost per employee per month

2 103 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	27 Apr 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	8 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	9 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	4 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	23 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	16 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	17 Aug 2020	Company’s own	e-Äriregister

Board

Margit Rosental-Tustit
Board member · since 6 Jun 2014
Ülle Valvar
Board member · since 13 Jun 2018
Erki Altma
Board member · since 28 May 2024
Ave Jaakson
Board member · since 19 May 2026
Kristjan Vällmann
Board member · since 19 May 2026
Mihkel Kruusmaa
Board member · since 19 May 2026

Right of representation

Any member of the management board may represent the non-profit association in all transactions.

Owners

No owner information.

Beneficial owners

Kristjan Vällmann
Management board member(s) · since 18 May 2026
Mihkel Kruusmaa
Management board member(s) · since 18 May 2026
Erki Altma
Management board member(s) · since 9 May 2024
Ave Jaakson
Management board member(s) · since 23 Oct 2018
Margit Rosental-Tustit
Management board member(s) · since 23 Oct 2018
Ülle Valvar
Management board member(s) · since 23 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

88101Social work activities without accommodation for older persons or persons with disabilities Main

Rulings 36

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
M 20012390 / M10 19 May 2026	Ruling to eliminate deficiencies	18 Jun 2026	Deficiencies eliminated 19 May 2026	PDF
M 20012390 / 31 19 May 2026	Amendment entry		In force 19 May 2026	PDF
M 20012390 / 30 28 May 2024	Amendment entry		In force 28 May 2024	PDF
M 20012390 / M9 16 May 2024	Ruling to eliminate deficiencies	15 Jun 2024	Deficiencies eliminated 28 May 2024	PDF
M 20012390 / 29 1 Feb 2023	Amendment entry		In force 1 Feb 2023	PDF
M 20012390 / 28 9 May 2022	Amendment entry		In force 9 May 2022	PDF
M 20012390 / 27 10 Nov 2021	Amendment entry		In force 10 Nov 2021	PDF
M 20012390 / 26 25 Sep 2020	Amendment entry		In force 25 Sep 2020	PDF
M 20012390 / M8 16 Sep 2019	Procedural ruling		In force 16 Sep 2019	PDF
M 20012390 / 25 27 Jun 2019	Amendment under Commercial Code § 525 (2)		In force 27 Jun 2019	PDF
M 20012390 / 24 13 Jun 2018	Amendment entry		In force 13 Jun 2018	PDF
M 20012390 / 23 16 Apr 2018	Amendment entry		In force 16 Apr 2018	PDF
M 20012390 / 22 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
M 20012390 / 21 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
M 20012390 / 20 3 Oct 2017	Amendment under Commercial Code § 525 (2)		In force 3 Oct 2017	PDF
M 20012390 / 19 11 Jul 2016	Amendment entry		In force 11 Jul 2016	PDF
M 20012390 / M7 7 Jul 2016	Ruling to eliminate deficiencies	6 Aug 2016	Deficiencies eliminated 11 Jul 2016	PDF
M 20012390 / 18 12 Jun 2014	Amendment entry		In force 12 Jun 2014	PDF
M 20012390 / 17 6 Jun 2014	Amendment entry		In force 6 Jun 2014	PDF
M 20012390 / M6 4 Jun 2014	Ruling to correct data outside an entry	4 Jul 2014	Deficiencies eliminated 6 Jun 2014	PDF
M 20012390 / 16 27 Jun 2013	Amendment entry		In force 27 Jun 2013	PDF
M 20012390 / M5 17 Jun 2013	Ruling to eliminate deficiencies	17 Jul 2013	Deficiencies eliminated 26 Jun 2013	PDF
M 20012390 / 15 15 Jun 2012	Amendment entry		In force 15 Jun 2012	PDF
M 20012390 / 14 3 Nov 2010	Amendment entry		In force 3 Nov 2010	PDF
M 20012390 / M4 2 Sep 2010	Ruling to eliminate deficiencies		In force 2 Sep 2010	PDF
M 12390 / 13 22 Jul 2009	Amendment entry		In force 22 Jul 2009	PDF
M 12390 / 12 13 Sep 2008	Amendment entry		In force 15 Sep 2008	PDF
M 12390 / 11 25 Sep 2007	Amendment entry		In force 25 Sep 2007	PDF
M 12390 / 10 23 Jul 2007	Amendment entry		In force 23 Jul 2007	PDF
M 12390 / 9 27 Nov 2006	Amendment entry		In force 27 Nov 2006	PDF
M 12390 / M3 27 Jun 2006	Ruling to eliminate deficiencies (to be served)	22 Oct 2006	In force 28 Jun 2006	PDF
M 12390 / 8 21 Sep 2005	Amendment entry		In force	PDF
M 12390 / 7 25 Aug 2004	Amendment entry		In force	PDF
M 12390 / 6 1 Oct 2003	Amendment entry		In force	PDF
M 12390 / 5 21 Nov 2002	Unpublished amendment entry		In force	PDF
M 12390 / M2 24 Oct 2002	Ruling to eliminate deficiencies (to be served)	28 Dec 2002	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

Mittetulundusühing "Händikäpp"

Position in the industry Social work activities without accommodation · EMTAK 88

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 36