Mittetulundusühing Fun & Smart

Active Registry code 80622336 MTÜ Maardu linn Registered 9 Feb 2023
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Mittetulundusühing Fun & Smart is a MTÜ based in Maardu linn, registry code 80622336, status: active. Main activity: Other art and cultural education. Its annual report for 2025 shows revenue of €0 and 4 employees.

Turnover
—
State taxes
442 €
↓ 33.1% vs Q2 2026
Labour taxes
479 €
↓ 31.9% vs Q2 2026
Employees
7
±0 vs Q2 2026

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

Position in the industry Education · EMTAK 85

  • Labour taxes per employee 68 €
    industry median 1 198 € · companies in the industry: 2 039
  • Revenue · 2025 0 €
    industry median 2 265 € · companies in the industry: 7 180

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 68 € · −31.9% vs Q2 2026 · industry median 1 198 € · above 2% of the industry
05001 0001 500Q4 2023 Company: 606 € Industry median: 1 011 €Q4·23Q1 2024 Company: 309 € Industry median: 1 061 €Q2 2024 Company: 143 € Industry median: 1 198 €Q2·24Q3 2024 Company: 169 € Industry median: 1 056 €Q4 2024 Company: 141 € Industry median: 1 051 €Q4·24Q1 2025 Company: 52 € Industry median: 1 132 €Q2 2025 Company: 147 € Industry median: 1 260 €Q2·25Q3 2025 Company: 101 € Industry median: 1 134 €Q4 2025 Company: 169 € Industry median: 1 126 €Q4·25Q1 2026 Company: 177 € Industry median: 1 116 €Q2 2026 Company: 100 € Industry median: 1 179 €Q2·26Q3 2026 Company: 68 € Industry median: 1 198 €Q3·2605001 0001 500Q4 2024 Company: 141 € Industry median: 1 051 €Q1 2025 Company: 52 € Industry median: 1 132 €Q1·25Q2 2025 Company: 147 € Industry median: 1 260 €Q3 2025 Company: 101 € Industry median: 1 134 €Q3·25Q4 2025 Company: 169 € Industry median: 1 126 €Q1 2026 Company: 177 € Industry median: 1 116 €Q1·26Q2 2026 Company: 100 € Industry median: 1 179 €Q3 2026 Company: 68 € Industry median: 1 198 €Q3·26
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 7 · +0.0% vs Q2 2026
02468Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 3Q2·24Q3 2024 Company: 3Q4 2024 Company: 4Q4·24Q1 2025 Company: 5Q2 2025 Company: 5Q2·25Q3 2025 Company: 5Q4 2025 Company: 5Q4·25Q1 2026 Company: 3Q2 2026 Company: 7Q2·26Q3 2026 Company: 7Q3·2602468Q4 2024 Company: 4Q1 2025 Company: 5Q1·25Q2 2025 Company: 5Q3 2025 Company: 5Q3·25Q4 2025 Company: 5Q1 2026 Company: 3Q1·26Q2 2026 Company: 7Q3 2026 Company: 7Q3·26
State taxes, € Q3 2026: 442 € · −33.1% vs Q2 2026
05001 0001 5002 000Q4 2023 Company: 1 738 €Q4·23Q1 2024 Company: 887 €Q2 2024 Company: 410 €Q2·24Q3 2024 Company: 486 €Q4 2024 Company: 538 €Q4·24Q1 2025 Company: 248 €Q2 2025 Company: 706 €Q2·25Q3 2025 Company: 484 €Q4 2025 Company: 800 €Q4·25Q1 2026 Company: 503 €Q2 2026 Company: 661 €Q2·26Q3 2026 Company: 442 €Q3·260200400600800Q4 2024 Company: 538 €Q1 2025 Company: 248 €Q1·25Q2 2025 Company: 706 €Q3 2025 Company: 484 €Q3·25Q4 2025 Company: 800 €Q1 2026 Company: 503 €Q1·26Q2 2026 Company: 661 €Q3 2026 Company: 442 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 442 479 7
Q2 2026 — 661 703 7
Q1 2026 — 503 532 3
Q4 2025 — 800 843 5
Q3 2025 — 484 504 5
Q2 2025 — 706 737 5
Q1 2025 — 248 258 5
Q4 2024 — 538 563 4
Q3 2024 — 486 508 3
Q2 2024 — 410 428 3
Q1 2024 — 887 928 3
Q4 2023 — 1 738 1 819 3
Q3 2023 — 547 573 3
Q2 2023 — 44 46 2
Labour taxes per employee per month
23 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 0 € · industry median 2 265 € · above 5% of the industry
05001 0001 5002 0002 5002023 Company: 0 € Industry median: 1 800 €20232024 Company: 0 € Industry median: 2 003 €20242025 Company: 0 € Industry median: 2 265 €202505001 0001 5002 0002 5002023 Company: 0 € Industry median: 1 800 €20232024 Company: 0 € Industry median: 2 003 €2025 Company: 0 € Industry median: 2 265 €2025
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 0 € · −100.0% vs 2024 · industry median 136 € · above 35% of the industry
0501001502002023 Company: 103 € Industry median: 179 €20232024 Company: 25 € Industry median: 102 €20242025 Company: 0 € Industry median: 136 €20250501001502002023 Company: 103 € Industry median: 179 €20232024 Company: 25 € Industry median: 102 €2025 Company: 0 € Industry median: 136 €2025
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 2 129 € · +83.1% vs 2024
01 0002 0003 0004 0002023 Company: 3 299 €20232024 Company: 1 163 €20242025 Company: 2 129 €202501 0002 0003 0004 0002023 Company: 3 299 €20232024 Company: 1 163 €2025 Company: 2 129 €2025
Equity, € 2025: 25 € · −80.5% vs 2024
0501001502023 Company: 103 €20232024 Company: 128 €20242025 Company: 25 €20250501001502023 Company: 103 €20232024 Company: 128 €2025 Company: 25 €2025
Employees 2025: 4 · +33.3% vs 2024 · industry median 1 · above 88% of the industry
012342023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 4 Industry median: 12025012342023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 4 Industry median: 12025
  • 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 0 5 933 2 129 25 4
2024 0 25 4 275 1 163 128 3
2023 0 103 8 217 3 299 103 3

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
0.0 %
Net profit / revenue
Return on equity (ROE)
0.0 %
Net profit / equity
Return on assets (ROA)
0.0 %
Net profit / assets
Equity ratio
1.2 %
Equity / assets
Debt ratio
98.8 %
Liabilities / assets
Current ratio
1.01
Current assets / current liabilities
Revenue per employee
1 619 €
Revenue / average full-time employees
Labour cost per employee per month
124 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 9 Feb 2023 – 31 Dec 2023 30 Jun 2024 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

Founders and other persons

Activities (EMTAK)

  • 85529Other art and cultural education Main
Rulings
Number, date Title Deadline State Document
M 50221485
9 Feb 2023
First entry In force
9 Feb 2023
PDF

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