Mittetulundusühing Majandamisnõustaja

Active Registry code 80292324 MTÜ Tartu linn Registered 2 Jul 2009
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Mittetulundusühing Majandamisnõustaja is a MTÜ based in Tartu linn, registry code 80292324, status: active. Main activity: Other legal activities. Its annual report for 2025 shows revenue of €0 and 1 employees.

Turnover
—
State taxes
3 036 €
↑ 0.0% vs Q2 2026
Labour taxes
3 080 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 3 080 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 0 €
    industry median 12 784 € · companies in the industry: 8 416

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 3 080 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 87% of the industry
02 0004 0006 0008 000Q4 2023 Company: 1 211 € Industry median: 957 €Q4·23Q1 2024 Company: 2 862 € Industry median: 991 €Q2 2024 Company: 2 260 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 260 € Industry median: 1 020 €Q4 2024 Company: 2 260 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 780 € Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: 6 160 € Industry median: 1 126 €Q4 2025 Company: 4 107 € Industry median: 1 123 €Q4·25Q1 2026 Company: 3 080 € Industry median: 1 088 €Q2 2026 Company: 3 080 € Industry median: 1 096 €Q2·26Q3 2026 Company: 3 080 € Industry median: 1 122 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 260 € Industry median: 1 032 €Q1 2025 Company: 1 780 € Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: 6 160 € Industry median: 1 126 €Q3·25Q4 2025 Company: 4 107 € Industry median: 1 123 €Q1 2026 Company: 3 080 € Industry median: 1 088 €Q1·26Q2 2026 Company: 3 080 € Industry median: 1 096 €Q3 2026 Company: 3 080 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 3 036 € · +0.0% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 1 193 €Q4·23Q1 2024 Company: 2 820 €Q2 2024 Company: 2 226 €Q2·24Q3 2024 Company: 2 226 €Q4 2024 Company: 2 226 €Q4·24Q1 2025 Company: 1 754 €Q2 2025 Company: —Q2·25Q3 2025 Company: 6 072 €Q4 2025 Company: 4 048 €Q4·25Q1 2026 Company: 3 036 €Q2 2026 Company: 3 036 €Q2·26Q3 2026 Company: 3 036 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 226 €Q1 2025 Company: 1 754 €Q1·25Q2 2025 Company: —Q3 2025 Company: 6 072 €Q3·25Q4 2025 Company: 4 048 €Q1 2026 Company: 3 036 €Q1·26Q2 2026 Company: 3 036 €Q3 2026 Company: 3 036 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 3 036 3 080 1
Q2 2026 — 3 036 3 080 1
Q1 2026 — 3 036 3 080 1
Q4 2025 — 4 048 4 107 1
Q3 2025 — 6 072 6 160 1
Q2 2025 — — — 1
Q1 2025 — 1 754 1 780 1
Q4 2024 — 2 226 2 260 1
Q3 2024 — 2 226 2 260 1
Q2 2024 — 2 226 2 260 1
Q1 2024 — 2 820 2 862 1
Q4 2023 — 1 193 1 211 1
Q3 2023 — 1 574 1 598 1
Q2 2023 — 1 354 1 375 1
Q1 2023 — 1 193 1 211 1
Q4 2022 — 1 145 1 162 1
Q3 2022 — 1 049 1 065 1
Q2 2022 — 811 823 1
Q1 2022 — 801 813 1
Labour taxes per employee per month
1 027 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 0 € · industry median 12 784 € · above 5% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0 € Industry median: 10 920 €20192020 Company: 0 € Industry median: 10 651 €20202021 Company: 0 € Industry median: 10 862 €20212022 Company: 0 € Industry median: 11 500 €20222023 Company: 0 € Industry median: 12 140 €20232024 Company: 0 € Industry median: 12 266 €20242025 Company: 0 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 0 € Industry median: 10 920 €20192020 Company: 0 € Industry median: 10 651 €2021 Company: 0 € Industry median: 10 862 €20212022 Company: 0 € Industry median: 11 500 €2023 Company: 0 € Industry median: 12 140 €20232024 Company: 0 € Industry median: 12 266 €2025 Company: 0 € Industry median: 12 784 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -11 005 € · −27.7% vs 2024 · industry median 1 062 € · above 2% of the industry
-15 000-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15 € Industry median: 1 072 €20192020 Company: 8 959 € Industry median: 1 156 €20202021 Company: 5 999 € Industry median: 1 164 €20212022 Company: 12 082 € Industry median: 1 042 €20222023 Company: 12 527 € Industry median: 1 210 €20232024 Company: -8 619 € Industry median: 987 €20242025 Company: -11 005 € Industry median: 1 062 €2025-15 000-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: 15 € Industry median: 1 072 €20192020 Company: 8 959 € Industry median: 1 156 €2021 Company: 5 999 € Industry median: 1 164 €20212022 Company: 12 082 € Industry median: 1 042 €2023 Company: 12 527 € Industry median: 1 210 €20232024 Company: -8 619 € Industry median: 987 €2025 Company: -11 005 € Industry median: 1 062 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 21 651 € · −33.7% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 708 €20192020 Company: 10 667 €20202021 Company: 16 666 €20212022 Company: 28 748 €20222023 Company: 41 275 €20232024 Company: 32 656 €20242025 Company: 21 651 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 1 708 €20192020 Company: 10 667 €2021 Company: 16 666 €20212022 Company: 28 748 €2023 Company: 41 275 €20232024 Company: 32 656 €2025 Company: 21 651 €2025
Equity, € 2025: 21 651 € · −33.7% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 708 €20192020 Company: 10 667 €20202021 Company: 16 666 €20212022 Company: 28 748 €20222023 Company: 41 275 €20232024 Company: 32 656 €20242025 Company: 21 651 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 1 708 €20192020 Company: 10 667 €2021 Company: 16 666 €20212022 Company: 28 748 €2023 Company: 41 275 €20232024 Company: 32 656 €2025 Company: 21 651 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Legal and accounting activities (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 -11 005 29 543 21 651 21 651 1
2024 0 -8 619 22 478 32 656 32 656 1
2023 0 12 527 15 822 41 275 41 275 1
2022 0 12 082 10 236 28 748 28 748 1
2021 0 5 999 9 393 16 666 16 666 1
2020 0 8 959 6 503 10 667 10 667 1
2019 0 15 3 005 1 708 1 708 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0

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
-56.6 %
Net profit / revenue
Return on equity (ROE)
-50.8 %
Net profit / equity
Return on assets (ROA)
-50.8 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
19 432 €
Revenue / average full-time employees
Labour cost per employee per month
2 462 €
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 18 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 7 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 2 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 21 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 21 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

No owner information.

Beneficial owners

  • Ester Saag
    Management board member(s) · since 29 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69109Other legal activities Main
Rulings
Number, date Title Deadline State Document
M 20045633 / 7
17 Dec 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
17 Dec 2025
PDF
M 20045633 / 6
1 Feb 2023
Amendment entry In force
1 Feb 2023
PDF
M 20045633 / 5
21 May 2021
Amendment under Commercial Code § 525 (2) In force
21 May 2021
PDF
M 20045633 / 4
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
M 20045633 / 3
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
M 20045633 / 2
7 Sep 2012
Amendment entry In force
7 Sep 2012
PDF
M 45633
2 Jul 2009
First entry In force
2 Jul 2009
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data