Mittetulundusühing Õppe- ja Nõustamiskeskus Tark Õppija is a MTÜ based in Peetri alevik, registry code 80557343, status: active. Main activity: Education support services. Its annual report for 2025 shows revenue of €0 and 15 employees.
Turnover
—
State taxes
260 €
↓ 98.7%vs Q2 2026
Labour taxes
281 €
↓ 98.6%vs Q2 2026
Employees
36
−2vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Education · EMTAK 85
Labour taxes per employee8 €
above 2% of companies
industry median 1 198 € · companies in the industry: 2 039
Revenue · 20250 €
above 5% of companies
industry median 2 265 € · companies in the industry: 7 180
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 8 € · −98.6% vs Q2 2026 · industry median 1 198 € · above 2% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 36 · −5.3% vs Q2 2026State taxes, € Q3 2026: 260 € · −98.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
260
281
36
Q2 2026
—
19 484
20 797
38
Q1 2026
—
26 075
27 782
44
Q4 2025
—
28 223
30 023
44
Q3 2025
—
2 503
2 668
40
Q2 2025
—
19 984
21 161
39
Q1 2025
—
26 519
28 043
40
Q4 2024
—
24 644
26 045
39
Q3 2024
—
1 862
1 975
38
Q2 2024
—
15 750
16 832
24
Q1 2024
—
17 242
18 314
33
Q4 2023
—
11 193
11 910
33
Q3 2023
—
114
120
17
Q2 2023
—
10 276
10 953
19
Q1 2023
—
12 773
13 543
22
Q4 2022
—
7 767
8 249
25
Q3 2022
—
1 893
2 029
15
Q2 2022
—
5 025
5 341
12
Q1 2022
—
3 716
3 962
12
Labour taxes per employee per month
3 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € 2025: 0 € · industry median 2 265 € · above 5% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 5 663 € · −53.9% vs 2024 · industry median 136 € · above 82% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 31 698 € · +11.6% vs 2024Equity, € 2025: 22 078 € · +34.5% vs 2024Employees2025: 15 · +50.0% vs 2024 · industry median 1 · above 98% of the industry
Company
Industry median
Industry: Education (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
5 663
193 693
31 698
22 078
15
2024
0
12 279
163 394
28 394
16 415
10
2023
0
1 004
93 214
10 239
4 136
2
2022
0
3 002
56 167
7 268
3 132
2
2021
0
2 364
15 801
4 834
130
2
2020
0
198
18 736
3 828
-2 234
1
2019
0
-2 432
—
4 502
-2 432
0
2018
—
—
—
—
—
2
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
1.9 %
Net profit / revenue
Return on equity (ROE)
25.6 %
Net profit / equity
Return on assets (ROA)
17.9 %
Net profit / assets
Equity ratio
69.7 %
Equity / assets
Debt ratio
30.3 %
Liabilities / assets
Current ratio
3.16
Current assets / current liabilities
Revenue per employee
19 957 €
Revenue / average full-time employees
Labour cost per employee per month
1 076 €
Labour costs / employees / 12 months (incl. employer taxes)
