Sihtasutus Keskkonnaõiguse Keskus

Active Registry code 90008117 SA Tartu linn Registered 7 Nov 2007
Compare

Sihtasutus Keskkonnaõiguse Keskus is a SA based in Tartu linn, registry code 90008117, status: active. Main activity: Other legal activities. According to EMTA, turnover for Q3 2026 was €23 044 with 5 employees.

Turnover
23 044 €
↑ 17.5% vs Q2 2026
State taxes
24 989 €
↑ 6.8% vs Q2 2026
Labour taxes
21 838 €
↑ 3.4% vs Q2 2026
Employees
5
−2 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 23 044 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 4 368 €
    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
Turnover, € Q3 2026: 23 044 € · +17.5% vs Q2 2026 · industry median 9 740 € · above 75% of the industry
010 00020 00030 00040 000Q4 2023 Company: 14 029 € Industry median: 8 379 €Q4·23Q1 2024 Company: 16 696 € Industry median: 8 662 €Q2 2024 Company: 13 824 € Industry median: 9 055 €Q2·24Q3 2024 Company: 27 041 € Industry median: 9 026 €Q4 2024 Company: 31 472 € Industry median: 8 663 €Q4·24Q1 2025 Company: 22 734 € Industry median: 8 739 €Q2 2025 Company: 11 539 € Industry median: 8 935 €Q2·25Q3 2025 Company: 21 121 € Industry median: 9 025 €Q4 2025 Company: 13 126 € Industry median: 8 820 €Q4·25Q1 2026 Company: 31 119 € Industry median: 9 182 €Q2 2026 Company: 19 612 € Industry median: 9 921 €Q2·26Q3 2026 Company: 23 044 € Industry median: 9 740 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 31 472 € Industry median: 8 663 €Q1 2025 Company: 22 734 € Industry median: 8 739 €Q1·25Q2 2025 Company: 11 539 € Industry median: 8 935 €Q3 2025 Company: 21 121 € Industry median: 9 025 €Q3·25Q4 2025 Company: 13 126 € Industry median: 8 820 €Q1 2026 Company: 31 119 € Industry median: 9 182 €Q1·26Q2 2026 Company: 19 612 € Industry median: 9 921 €Q3 2026 Company: 23 044 € Industry median: 9 740 €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.

Labour taxes per employee, € Q3 2026: 4 368 € · +44.7% vs Q2 2026 · industry median 1 122 € · above 94% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 2 470 € Industry median: 957 €Q4·23Q1 2024 Company: 2 131 € Industry median: 991 €Q2 2024 Company: 2 510 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 287 € Industry median: 1 020 €Q4 2024 Company: 2 346 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 588 € Industry median: 1 085 €Q2 2025 Company: 2 467 € Industry median: 1 115 €Q2·25Q3 2025 Company: 2 560 € Industry median: 1 126 €Q4 2025 Company: 2 810 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 658 € Industry median: 1 088 €Q2 2026 Company: 3 018 € Industry median: 1 096 €Q2·26Q3 2026 Company: 4 368 € Industry median: 1 122 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 2 346 € Industry median: 1 032 €Q1 2025 Company: 2 588 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 467 € Industry median: 1 115 €Q3 2025 Company: 2 560 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 810 € Industry median: 1 123 €Q1 2026 Company: 2 658 € Industry median: 1 088 €Q1·26Q2 2026 Company: 3 018 € Industry median: 1 096 €Q3 2026 Company: 4 368 € 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: 5 · −28.6% vs Q2 2026
02468Q4 2023 Company: 6Q4·23Q1 2024 Company: 7Q2 2024 Company: 7Q2·24Q3 2024 Company: 8Q4 2024 Company: 8Q4·24Q1 2025 Company: 8Q2 2025 Company: 8Q2·25Q3 2025 Company: 8Q4 2025 Company: 7Q4·25Q1 2026 Company: 7Q2 2026 Company: 7Q2·26Q3 2026 Company: 5Q3·2602468Q4 2024 Company: 8Q1 2025 Company: 8Q1·25Q2 2025 Company: 8Q3 2025 Company: 8Q3·25Q4 2025 Company: 7Q1 2026 Company: 7Q1·26Q2 2026 Company: 7Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 24 989 € · +6.8% vs Q2 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 15 640 €Q4·23Q1 2024 Company: 16 788 €Q2 2024 Company: 19 225 €Q2·24Q3 2024 Company: 22 773 €Q4 2024 Company: 24 097 €Q4·24Q1 2025 Company: 23 864 €Q2 2025 Company: 20 362 €Q2·25Q3 2025 Company: 23 169 €Q4 2025 Company: 20 794 €Q4·25Q1 2026 Company: 24 188 €Q2 2026 Company: 23 392 €Q2·26Q3 2026 Company: 24 989 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 24 097 €Q1 2025 Company: 23 864 €Q1·25Q2 2025 Company: 20 362 €Q3 2025 Company: 23 169 €Q3·25Q4 2025 Company: 20 794 €Q1 2026 Company: 24 188 €Q1·26Q2 2026 Company: 23 392 €Q3 2026 Company: 24 989 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 23 044 24 989 21 838 5
Q2 2026 19 612 23 392 21 123 7
Q1 2026 31 119 24 188 18 606 7
Q4 2025 13 126 20 794 19 671 7
Q3 2025 21 121 23 169 20 476 8
Q2 2025 11 539 20 362 19 732 8
Q1 2025 22 734 23 864 20 703 8
Q4 2024 31 472 24 097 18 768 8
Q3 2024 27 041 22 773 18 298 8
Q2 2024 13 824 19 225 17 568 7
Q1 2024 16 696 16 788 14 918 7
Q4 2023 14 029 15 640 14 819 6
Q3 2023 5 522 14 718 14 740 6
Q2 2023 13 364 14 539 13 153 6
Q1 2023 11 235 13 893 12 765 6
Q4 2022 9 131 13 083 12 131 7
Q3 2022 19 703 14 609 11 572 6
Q2 2022 21 146 15 711 13 604 6
Q1 2022 15 888 14 492 12 237 6
Labour taxes per employee per month
1 456 €
Turnover per employee in the quarter
4 609 €

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: -17 287 € · −957.5% vs 2024 · industry median 1 062 € · above 2% of the industry
-20 000-10 000010 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -10 861 € Industry median: 1 072 €20192020 Company: -4 868 € Industry median: 1 156 €20202021 Company: 3 956 € Industry median: 1 164 €20212022 Company: 7 475 € Industry median: 1 042 €20222023 Company: 10 920 € Industry median: 1 210 €20232024 Company: 2 016 € Industry median: 987 €20242025 Company: -17 287 € Industry median: 1 062 €2025-20 000-10 000010 00020 0002018 Company: — Industry median: —2019 Company: -10 861 € Industry median: 1 072 €20192020 Company: -4 868 € Industry median: 1 156 €2021 Company: 3 956 € Industry median: 1 164 €20212022 Company: 7 475 € Industry median: 1 042 €2023 Company: 10 920 € Industry median: 1 210 €20232024 Company: 2 016 € Industry median: 987 €2025 Company: -17 287 € 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: 33 420 € · −58.9% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 51 115 €20192020 Company: 31 887 €20202021 Company: 40 408 €20212022 Company: 56 032 €20222023 Company: 56 780 €20232024 Company: 81 327 €20242025 Company: 33 420 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 51 115 €20192020 Company: 31 887 €2021 Company: 40 408 €20212022 Company: 56 032 €2023 Company: 56 780 €20232024 Company: 81 327 €2025 Company: 33 420 €2025
Equity, € 2025: 3 272 € · −84.1% vs 2024
-5 00005 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 060 €20192020 Company: -3 808 €20202021 Company: 148 €20212022 Company: 7 623 €20222023 Company: 18 543 €20232024 Company: 20 559 €20242025 Company: 3 272 €2025-5 00005 00010 00015 00020 00025 0002018 Company: —2019 Company: 1 060 €20192020 Company: -3 808 €2021 Company: 148 €20212022 Company: 7 623 €2023 Company: 18 543 €20232024 Company: 20 559 €2025 Company: 3 272 €2025
Employees 2025: 5 · +0.0% vs 2024 · industry median 1 · above 95% of the industry
0123452016 Company: 2 Industry median: —20162017 Company: 4 Industry median: —20172018 Company: 4 Industry median: 120182019 Company: 4 Industry median: 120192020 Company: 4 Industry median: 120202021 Company: 4 Industry median: 120212022 Company: 4 Industry median: 120222023 Company: 4 Industry median: 120232024 Company: 5 Industry median: 120242025 Company: 5 Industry median: 120250123452018 Company: 4 Industry median: 12019 Company: 4 Industry median: 120192020 Company: 4 Industry median: 12021 Company: 4 Industry median: 120212022 Company: 4 Industry median: 12023 Company: 4 Industry median: 120232024 Company: 5 Industry median: 12025 Company: 5 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 -17 287 74 271 33 420 3 272 5
2024 0 2 016 73 962 81 327 20 559 5
2023 0 10 920 135 121 56 780 18 543 4
2022 0 7 475 120 868 56 032 7 623 4
2021 0 3 956 118 072 40 408 148 4
2020 0 -4 868 116 400 31 887 -3 808 4
2019 0 -10 861 119 138 51 115 1 060 4
2018 — — — — — 4
2017 — — — — — 4
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 3
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 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
-9.6 %
Net profit / revenue
Return on equity (ROE)
-528.3 %
Net profit / equity
Return on assets (ROA)
-51.7 %
Net profit / assets
Equity ratio
9.8 %
Equity / assets
Debt ratio
90.2 %
Liabilities / assets
Current ratio
1.11
Current assets / current liabilities
Revenue per employee
36 006 €
Revenue / average full-time employees
Labour cost per employee per month
1 238 €
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 1 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 14 Jun 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 May 2023 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 1 Jun 2022 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 Jun 2021 Company’s own · audited e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 27 May 2020 Company’s own · audited e-Äriregister

Board

Right of representation

Any member of the management board may represent the foundation in all transactions.

Owners

No owner information.

Beneficial owners

  • Kärt Vaarmari
    Exercises founder’s rights, supervisory or management board member · since 1 Jun 2026
  • Liis Keerberg
    Exercises founder’s rights, supervisory or management board member · since 1 Jun 2026
  • Tarmo Tüür
    Exercises founder’s rights, supervisory or management board member · since 1 Jun 2026
  • Maris Jõgeva
    Exercises founder’s rights, supervisory or management board member · since 17 Jun 2022
  • Silvia Lotman
    Exercises founder’s rights, supervisory or management board member · since 8 Jan 2020

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69109Other legal activities Main
Rulings
Number, date Title Deadline State Document
S 20039918 / M11
26 Oct 2026
Ruling to correct data outside an entry 9 Nov 2026 In force
26 Oct 2026
PDF
S 20039918 / 20
2 Sep 2026
Amendment entry In force
2 Sep 2026
PDF
S 20039918 / 19
2 Jun 2026
Amendment entry In force
2 Jun 2026
PDF
S 20039918 / 18
8 Aug 2025
Amendment under Code of Civil Procedure § 595¹ (1) In force
8 Aug 2025
PDF
S 20039918 / 17
1 Feb 2023
Amendment entry In force
1 Feb 2023
PDF
S 20039918 / 16
15 Oct 2020
Amendment entry In force
15 Oct 2020
PDF
S 20039918 / M10
13 Oct 2020
Ruling to eliminate deficiencies 12 Nov 2020 Deficiencies eliminated
15 Oct 2020
PDF
S 20039918 / 15
12 Jun 2020
Amendment entry In force
12 Jun 2020
PDF
S 20039918 / 14
11 Sep 2019
Amendment entry In force
11 Sep 2019
PDF
S 20039918 / M9
17 Apr 2019
Procedural ruling 7 May 2019 Deficiencies eliminated
30 Apr 2019
PDF
S 20039918 / M8
22 Mar 2018
Ruling to correct data outside an entry 21 Apr 2018 Deficiencies eliminated
5 Apr 2018
PDF
S 20039918 / M7
16 Feb 2018
Procedural ruling In force
16 Feb 2018
PDF
S 20039918 / M6
23 Jan 2018
Ruling to correct data outside an entry 12 Feb 2018 In force
23 Jan 2018
PDF
S 20039918 / 13
21 Dec 2017
Amendment under Commercial Code § 525 (2) In force
21 Dec 2017
PDF
S 20039918 / 12
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
S 20039918 / 11
5 Jan 2017
Amendment entry In force
5 Jan 2017
PDF
S 20039918 / M5
2 Jan 2017
Ruling to eliminate deficiencies 17 Jan 2017 Deficiencies eliminated
4 Jan 2017
PDF
S 20039918 / 10
14 Oct 2016
Amendment entry In force
14 Oct 2016
PDF
S 20039918 / M4
19 Sep 2016
Ruling to eliminate deficiencies 19 Oct 2016 Deficiencies eliminated
14 Oct 2016
PDF
S 20039918 / M3
9 Jun 2016
Ruling to correct data outside an entry 9 Jul 2016 Deficiencies eliminated
22 Jun 2016
PDF
S 20039918 / 9
14 Apr 2015
Amendment under Commercial Code § 525 (2) In force
14 Apr 2015
PDF
S 20039918 / 8
1 Apr 2015
Amendment entry In force
1 Apr 2015
PDF
S 20039918 / 7
29 Jan 2013
Amendment entry In force
29 Jan 2013
PDF
S 20039918 / 6
4 Jul 2011
Amendment entry In force
4 Jul 2011
PDF
S 20039918 / 5
14 Jun 2011
Amendment under Commercial Code § 525 (2) In force
14 Jun 2011
PDF
S 20039918 / M2
29 Mar 2011
Ruling to be served 2 May 2011 In force
29 Mar 2011
PDF
S 20039918 / 4
24 Mar 2011
Amendment entry In force
24 Mar 2011
PDF
S 20039918 / 3
7 Jul 2010
Amendment entry In force
7 Jul 2010
PDF
S 39918 / 2
23 Oct 2009
Amendment under Commercial Code § 525 (2) In force
23 Oct 2009
PDF
S 39918 / M1
6 Nov 2007
Ruling to eliminate deficiencies (to be served) 7 Dec 2007 In force
7 Nov 2007
PDF
S 39918
6 Nov 2007
First entry In force
7 Nov 2007
PDF

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