Mittetulundusühing iSmart Club
Active Registry code 80421017
MTÜ Tallinn Registered 28 Jul 2017
Mittetulundusühing iSmart Club is a MTÜ based in Tallinn, registry code 80421017, status: active. Main activity: Other education n.e.c.. Its annual report for 2025 shows revenue of €0 and 2 employees.
Turnover
—
State taxes
935 €
↑ 0.0% vs Q2 2026
Labour taxes
1 049 €
↑ 0.0% 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 525 €above 22% 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 | — | 935 | 1 049 | 2 |
| Q2 2026 | — | 935 | 1 049 | 2 |
| Q1 2026 | — | 953 | 1 067 | 2 |
| Q4 2025 | — | 929 | 1 024 | 2 |
| Q3 2025 | — | 1 157 | 1 266 | 2 |
| Q2 2025 | — | 1 734 | 1 877 | 3 |
| Q1 2025 | — | 1 036 | 1 154 | 3 |
| Q4 2024 | — | 1 016 | 1 135 | 2 |
| Q3 2024 | — | 919 | 1 018 | 2 |
| Q2 2024 | — | 765 | 863 | 2 |
| Q1 2024 | — | 1 200 | 1 334 | 2 |
| Q4 2023 | — | 1 244 | 1 354 | 2 |
| Q3 2023 | — | 1 489 | 1 624 | 4 |
| Q2 2023 | — | 1 370 | 1 506 | 4 |
| Q1 2023 | — | 1 169 | 1 296 | 4 |
| Q4 2022 | — | 807 | 887 | 4 |
| Q3 2022 | — | 578 | 637 | 2 |
| Q2 2022 | — | 465 | 510 | 2 |
| Q1 2022 | — | 544 | 589 | 1 |
Labour taxes per employee per month
175 €
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 | -1 440 | 15 935 | 9 399 | 8 231 | 2 |
| 2024 | 0 | -2 477 | 13 882 | 9 671 | 9 671 | 2 |
| 2023 | 0 | -826 | 18 858 | 12 148 | 12 148 | 2 |
| 2022 | 0 | 2 572 | 8 124 | 14 207 | 12 974 | 1 |
| 2021 | 0 | -3 722 | 13 281 | 11 095 | 10 402 | 2 |
| 2020 | 0 | -558 | 17 524 | 17 784 | 14 124 | 2 |
| 2019 | 0 | 2 457 | 18 013 | 18 087 | 14 682 | 3 |
| 2018 | — | — | — | — | — | 4 |
| 2017 | — | — | — | — | — | 1 |
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
-3.5 %
Net profit / revenue
Return on equity (ROE)
-17.5 %
Net profit / equity
Return on assets (ROA)
-15.3 %
Net profit / assets
Equity ratio
87.6 %
Equity / assets
Debt ratio
12.4 %
Liabilities / assets
Current ratio
2.92
Current assets / current liabilities
Revenue per employee
20 386 €
Revenue / average full-time employees
Labour cost per employee per month
664 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 30 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 28 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 30 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 17 Jan 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 17 Mar 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 30 Apr 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 11 Feb 2020 | Company’s own | e-Äriregister |
Board
- Irina OsipenkoBoard member · since 28 Jul 2017
- Julija SandulBoard member · since 28 Jul 2017
Right of representation
Any member of the management board may represent the non-profit association in all transactions.
Owners
No owner information.
Beneficial owners
- Irina OsipenkoManagement board member(s) · since 22 Oct 2018
- Julija SandulManagement board member(s) · since 22 Oct 2018
Founders and other persons
- Aleksei BezrukovFounder (without contribution) · 21 Jul 2017
- Irina OsipenkoFounder (without contribution) · 21 Jul 2017
- Julija SandulFounder (without contribution) · 21 Jul 2017
Activities (EMTAK)
- 85599Other education n.e.c. Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| M 50059778 / 6 1 Feb 2023 |
Amendment entry | In force 1 Feb 2023 |
||
| M 50059778 / 5 11 Nov 2020 |
Amendment entry | In force 11 Nov 2020 |
||
| M 50059778 / 4 9 Dec 2019 |
Amendment entry | In force 9 Dec 2019 |
||
| M 50059778 / M4 26 Nov 2019 |
Ruling to eliminate deficiencies | 16 Dec 2019 | Deficiencies eliminated 9 Dec 2019 |
|
| M 50059778 / 3 9 Jul 2018 |
Amendment under Commercial Code § 525 (2) | In force 9 Jul 2018 |
||
| M 50059778 / 2 14 Dec 2017 |
Amendment entry | In force 14 Dec 2017 |
||
| M 50059778 28 Jul 2017 |
First entry | In force 28 Jul 2017 |
||
| M 50059778 / M3 11 Jul 2017 |
Ruling to eliminate deficiencies | 26 Jul 2017 | In force 11 Jul 2017 |
|
| M 50059778 / M2 3 Jul 2017 |
Ruling to eliminate deficiencies | 2 Aug 2017 | In force 3 Jul 2017 |
|
| M 50059778 / M1 22 Jun 2017 |
Ruling to eliminate deficiencies | 22 Jul 2017 | In force 22 Jun 2017 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data