Sihtasutus ACADEMIA ARTIUM LIBERALIUM

Active Registry code 90014187 SA Tartu linn Registered 2 Feb 2018
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Sihtasutus ACADEMIA ARTIUM LIBERALIUM is a SA based in Tartu linn, registry code 90014187, status: active. Main activity: Other education n.e.c.. Its annual report for 2025 shows revenue of €0 and 5 employees.

Turnover
—
State taxes
22 636 €
↓ 9.9% vs Q2 2026
Labour taxes
23 555 €
↓ 11.6% vs Q2 2026
Employees
5
−1 vs Q2 2026

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

Position in the industry Education · EMTAK 85

  • Labour taxes per employee 4 711 €
    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: 4 711 € · +6.1% vs Q2 2026 · industry median 1 198 € · above 98% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 2 784 € Industry median: 1 011 €Q4·23Q1 2024 Company: 1 526 € Industry median: 1 061 €Q2 2024 Company: 2 635 € Industry median: 1 198 €Q2·24Q3 2024 Company: 1 988 € Industry median: 1 056 €Q4 2024 Company: 2 478 € Industry median: 1 051 €Q4·24Q1 2025 Company: 1 346 € Industry median: 1 132 €Q2 2025 Company: 3 998 € Industry median: 1 260 €Q2·25Q3 2025 Company: 4 433 € Industry median: 1 134 €Q4 2025 Company: 3 232 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 794 € Industry median: 1 116 €Q2 2026 Company: 4 439 € Industry median: 1 179 €Q2·26Q3 2026 Company: 4 711 € Industry median: 1 198 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 2 478 € Industry median: 1 051 €Q1 2025 Company: 1 346 € Industry median: 1 132 €Q1·25Q2 2025 Company: 3 998 € Industry median: 1 260 €Q3 2025 Company: 4 433 € Industry median: 1 134 €Q3·25Q4 2025 Company: 3 232 € Industry median: 1 126 €Q1 2026 Company: 1 794 € Industry median: 1 116 €Q1·26Q2 2026 Company: 4 439 € Industry median: 1 179 €Q3 2026 Company: 4 711 € 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: 5 · −16.7% vs Q2 2026
03581013Q4 2023 Company: 5Q4·23Q1 2024 Company: 11Q2 2024 Company: 7Q2·24Q3 2024 Company: 7Q4 2024 Company: 5Q4·24Q1 2025 Company: 12Q2 2025 Company: 6Q2·25Q3 2025 Company: 5Q4 2025 Company: 5Q4·25Q1 2026 Company: 12Q2 2026 Company: 6Q2·26Q3 2026 Company: 5Q3·2603581013Q4 2024 Company: 5Q1 2025 Company: 12Q1·25Q2 2025 Company: 6Q3 2025 Company: 5Q3·25Q4 2025 Company: 5Q1 2026 Company: 12Q1·26Q2 2026 Company: 6Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 22 636 € · −9.9% vs Q2 2026
010 00020 00030 000Q4 2023 Company: 13 156 €Q4·23Q1 2024 Company: 16 026 €Q2 2024 Company: 17 395 €Q2·24Q3 2024 Company: 13 271 €Q4 2024 Company: 11 722 €Q4·24Q1 2025 Company: 15 446 €Q2 2025 Company: 22 855 €Q2·25Q3 2025 Company: 21 176 €Q4 2025 Company: 15 460 €Q4·25Q1 2026 Company: 20 530 €Q2 2026 Company: 25 120 €Q2·26Q3 2026 Company: 22 636 €Q3·26010 00020 00030 000Q4 2024 Company: 11 722 €Q1 2025 Company: 15 446 €Q1·25Q2 2025 Company: 22 855 €Q3 2025 Company: 21 176 €Q3·25Q4 2025 Company: 15 460 €Q1 2026 Company: 20 530 €Q1·26Q2 2026 Company: 25 120 €Q3 2026 Company: 22 636 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 22 636 23 555 5
Q2 2026 — 25 120 26 631 6
Q1 2026 — 20 530 21 527 12
Q4 2025 — 15 460 16 162 5
Q3 2025 — 21 176 22 166 5
Q2 2025 — 22 855 23 986 6
Q1 2025 — 15 446 16 149 12
Q4 2024 — 11 722 12 390 5
Q3 2024 — 13 271 13 914 7
Q2 2024 — 17 395 18 448 7
Q1 2024 — 16 026 16 781 11
Q4 2023 — 13 156 13 921 5
Q3 2023 — 13 761 14 383 8
Q2 2023 — 18 949 20 020 6
Q1 2023 — 16 918 17 878 13
Q4 2022 — 12 467 13 185 5
Q3 2022 — 13 265 13 893 11
Q2 2022 — 19 537 20 681 5
Q1 2022 — 17 065 18 023 13
Labour taxes per employee per month
1 570 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025
Revenue, € 2025: 0 € · industry median 2 265 € · above 5% of the industry
05001 0001 5002 0002 5002018 Company: — Industry median: —20182019 Company: 0 € Industry median: 1 150 €20192020 Company: 0 € Industry median: 1 020 €20202021 Company: 0 € Industry median: 1 251 €20212022 Company: 0 € Industry median: 1 727 €20222023 Company: 0 € Industry median: 1 800 €20232024 Company: 0 € Industry median: 2 003 €20242025 Company: 0 € Industry median: 2 265 €202505001 0001 5002 0002 5002018 Company: — Industry median: —2019 Company: 0 € Industry median: 1 150 €20192020 Company: 0 € Industry median: 1 020 €2021 Company: 0 € Industry median: 1 251 €20212022 Company: 0 € Industry median: 1 727 €2023 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: -1 225 € · −109.7% vs 2024 · industry median 136 € · above 18% of the industry
-40 000-20 000020 00040 0002018 Company: — Industry median: —20182019 Company: 34 408 € Industry median: 259 €20192020 Company: -5 040 € Industry median: 228 €20202021 Company: -29 202 € Industry median: 207 €20212022 Company: 37 885 € Industry median: 93 €20222023 Company: 12 019 € Industry median: 179 €20232024 Company: 12 635 € Industry median: 102 €20242025 Company: -1 225 € Industry median: 136 €2025-40 000-20 000020 00040 0002018 Company: — Industry median: —2019 Company: 34 408 € Industry median: 259 €20192020 Company: -5 040 € Industry median: 228 €2021 Company: -29 202 € Industry median: 207 €20212022 Company: 37 885 € Industry median: 93 €2023 Company: 12 019 € Industry median: 179 €20232024 Company: 12 635 € Industry median: 102 €2025 Company: -1 225 € 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: 90 132 € · −4.3% vs 2024
020 00040 00060 00080 000100 0002018 Company: —20182019 Company: 58 756 €20192020 Company: 54 998 €20202021 Company: 26 783 €20212022 Company: 73 106 €20222023 Company: 66 512 €20232024 Company: 94 160 €20242025 Company: 90 132 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 58 756 €20192020 Company: 54 998 €2021 Company: 26 783 €20212022 Company: 73 106 €2023 Company: 66 512 €20232024 Company: 94 160 €2025 Company: 90 132 €2025
Equity, € 2025: 50 802 € · −2.4% vs 2024
-20 000020 00040 00060 0002018 Company: —20182019 Company: 23 730 €20192020 Company: 18 690 €20202021 Company: -10 512 €20212022 Company: 27 373 €20222023 Company: 39 392 €20232024 Company: 52 027 €20242025 Company: 50 802 €2025-20 000020 00040 00060 0002018 Company: —2019 Company: 23 730 €20192020 Company: 18 690 €2021 Company: -10 512 €20212022 Company: 27 373 €2023 Company: 39 392 €20232024 Company: 52 027 €2025 Company: 50 802 €2025
Employees 2025: 5 · −16.7% vs 2024 · industry median 1 · above 90% of the industry
024682018 Company: 4 Industry median: 120182019 Company: 8 Industry median: 120192020 Company: 8 Industry median: 120202021 Company: 6 Industry median: 120212022 Company: 6 Industry median: 120222023 Company: 6 Industry median: 120232024 Company: 6 Industry median: 120242025 Company: 5 Industry median: 12025024682018 Company: 4 Industry median: 12019 Company: 8 Industry median: 120192020 Company: 8 Industry median: 12021 Company: 6 Industry median: 120212022 Company: 6 Industry median: 12023 Company: 6 Industry median: 120232024 Company: 6 Industry median: 12025 Company: 5 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 -1 225 199 001 90 132 50 802 5
2024 0 12 635 148 186 94 160 52 027 6
2023 0 12 019 155 799 66 512 39 392 6
2022 0 37 885 160 613 73 106 27 373 6
2021 0 -29 202 163 254 26 783 -10 512 6
2020 0 -5 040 159 733 54 998 18 690 8
2019 0 34 408 160 631 58 756 23 730 8
2018 — — — — — 4

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
-0.5 %
Net profit / revenue
Return on equity (ROE)
-2.4 %
Net profit / equity
Return on assets (ROA)
-1.4 %
Net profit / assets
Equity ratio
56.4 %
Equity / assets
Debt ratio
43.6 %
Liabilities / assets
Current ratio
2.29
Current assets / current liabilities
Revenue per employee
45 380 €
Revenue / average full-time employees
Labour cost per employee per month
3 317 €
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 15 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 23 Jan 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 3 Feb 2023 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Jan 2022 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 22 Feb 2021 Company’s own · audited e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 Apr 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

  • Marilyn Tomson
    Exercises founder’s rights, supervisory or management board member · since 16 Jul 2025
  • Alar Laats
    Exercises founder’s rights, supervisory or management board member · since 19 Nov 2019
  • Hardo Pajula
    Exercises founder’s rights, supervisory or management board member · since 31 May 2019
  • Maria-Kristiina Lotman
    Exercises founder’s rights, supervisory or management board member · since 31 May 2019
  • Mihhail Lotman
    Exercises founder’s rights, supervisory or management board member · since 31 May 2019
  • Ülar Ploom
    Exercises founder’s rights, supervisory or management board member · since 31 May 2019

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 85599Other education n.e.c. Main
Rulings
Number, date Title Deadline State Document
S 50086857 / 3
16 Jul 2025
Amendment entry In force
16 Jul 2025
PDF
S 50086857 / 2
1 Feb 2023
Amendment entry In force
1 Feb 2023
PDF
S 50086857 / M1
4 Nov 2019
Ruling to correct data outside an entry 19 Nov 2019 Deficiencies eliminated
4 Nov 2019
PDF
S 50086857
2 Feb 2018
First entry In force
2 Feb 2018
PDF

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