Mittetulundusühing Tervis ja Sport
Active Registry code 80311334
MTÜ Tartu linn Registered 30 Jun 2010
Mittetulundusühing Tervis ja Sport is a MTÜ based in Tartu linn, registry code 80311334, status: active. Main activity: Other sports and recreational education. Its annual report for 2025 shows revenue of €0 and 1 employees.
Turnover
—
State taxes
2 596 €
↓ 40.0% vs Q2 2026
Labour taxes
2 731 €
↓ 40.6% vs Q2 2026
Employees
2
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 1 366 €above 57% of companiesindustry median 1 198 € · companies in the industry: 2 039
- Revenue · 2025 0 €above 5% of companiesindustry median 2 265 € · companies in the industry: 7 180
Taxes and turnover
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 2 596 | 2 731 | 2 |
| Q2 2026 | — | 4 330 | 4 600 | 2 |
| Q1 2026 | — | 4 407 | 4 688 | 2 |
| Q4 2025 | — | 4 407 | 4 688 | 2 |
| Q3 2025 | — | 4 242 | 4 521 | 2 |
| Q2 2025 | — | 4 187 | 4 465 | 2 |
| Q1 2025 | — | 4 029 | 4 305 | 2 |
| Q4 2024 | — | 3 932 | 4 208 | 2 |
| Q3 2024 | — | 3 932 | 4 208 | 2 |
| Q2 2024 | — | 3 932 | 4 208 | 2 |
| Q1 2024 | — | 4 537 | 4 845 | 2 |
| Q4 2023 | — | 4 924 | 5 288 | 2 |
| Q3 2023 | — | 3 995 | 4 287 | 2 |
| Q2 2023 | — | 3 773 | 4 046 | 3 |
| Q1 2023 | — | 4 557 | 4 897 | 2 |
| Q4 2022 | — | 3 580 | 3 852 | 2 |
| Q3 2022 | — | 4 412 | 4 750 | 2 |
| Q2 2022 | — | 3 882 | 4 188 | 2 |
| Q1 2022 | — | 3 702 | 3 997 | 4 |
Labour taxes per employee per month
455 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 0 | -5 743 | 42 415 | 16 654 | 7 467 | 1 |
| 2024 | 0 | 7 586 | 40 500 | 21 799 | 13 210 | 1 |
| 2023 | 0 | 9 039 | 44 772 | 14 612 | 5 624 | 1 |
| 2022 | 0 | 904 | 42 890 | 5 764 | -3 415 | 2 |
| 2021 | 0 | -932 | 33 527 | 2 637 | -4 319 | 2 |
| 2020 | 0 | 636 | 36 981 | 3 185 | -3 387 | 2 |
| 2019 | 0 | -4 644 | 19 167 | 4 199 | -4 023 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 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
-12.1 %
Net profit / revenue
Return on equity (ROE)
-76.9 %
Net profit / equity
Return on assets (ROA)
-34.5 %
Net profit / assets
Equity ratio
44.8 %
Equity / assets
Debt ratio
55.2 %
Liabilities / assets
Current ratio
1.81
Current assets / current liabilities
Revenue per employee
47 391 €
Revenue / average full-time employees
Labour cost per employee per month
3 535 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 29 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 29 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 20 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 15 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 26 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 7 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 30 Jun 2020 | Company’s own | e-Äriregister |
Board
- Merle LeinerBoard member · since 23 Dec 2010
Right of representation
Any member of the management board may represent the non-profit association in all transactions.
Owners
No owner information.
Beneficial owners
- Merle LeinerManagement board member(s) · since 22 Oct 2018
Founders and other persons
- Merle RosenthalFounder · 28 May 2010
- Reio VilipuuFounder · 28 May 2010
Related companies
Activities (EMTAK)
- 85519Other sports and recreational education Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| M 10144434 / 9 15 Jun 2023 |
Amendment entry | In force 15 Jun 2023 |
||
| M 10144434 / 8 1 Feb 2023 |
Amendment entry | In force 1 Feb 2023 |
||
| M 10144434 / 7 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| M 10144434 / 6 1 Dec 2017 |
Amendment entry | In force 1 Dec 2017 |
||
| M 10144434 / 5 25 Aug 2014 |
Amendment entry | In force 25 Aug 2014 |
||
| M 10144434 / M3 11 Aug 2014 |
Ruling to eliminate deficiencies | 21 Aug 2014 | Deficiencies eliminated 22 Aug 2014 |
|
| M 10144434 / 4 14 Mar 2014 |
Entry refused: deficiencies not eliminated | In force 7 Apr 2014 |
||
| M 10144434 / M2 26 Feb 2014 |
Ruling to eliminate deficiencies | 13 Mar 2014 | In force 26 Feb 2014 |
|
| M 10144434 / 3 31 Jul 2013 |
Amendment entry | In force 31 Jul 2013 |
||
| M 10144434 / 2 23 Dec 2010 |
Amendment entry | In force 23 Dec 2010 |
||
| M 10144434 30 Jun 2010 |
First entry | In force 30 Jun 2010 |
||
| M 10144434 / M1 31 May 2010 |
Ruling to eliminate deficiencies | 28 Jun 2010 | In force 31 May 2010 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data