Sihtasutus Liberaalne Kodanik

Active Registry code 90015123 SA Tallinn Registered 24 Nov 2020
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Sihtasutus Liberaalne Kodanik is a SA based in Tallinn, registry code 90015123, status: active. Main activity: Protection and advocacy of civil rights; protection of the interests of certain population groups. According to EMTA, turnover for Q3 2026 was €651 with 6 employees.

Turnover
651 €
↓ 97.0% vs Q2 2026
State taxes
33 524 €
↓ 13.5% vs Q2 2026
Labour taxes
38 162 €
↓ 0.8% vs Q2 2026
Employees
6
±0 vs Q2 2026

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

Position in the industry Activities of membership organisations · EMTAK 94

  • Turnover · Q3 2026 651 €
    industry median 7 682 € · companies in the industry: 285
  • Labour taxes per employee 6 360 €
    industry median 1 196 € · companies in the industry: 1 009
  • Revenue · 2025 0 €
    industry median 0 € · companies in the industry: 6 612

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 651 € · −97.0% vs Q2 2026 · industry median 7 682 € · above 15% of the industry
020 00040 00060 000Q4 2023 Company: 42 € Industry median: 11 907 €Q4·23Q1 2024 Company: 821 € Industry median: 7 223 €Q2 2024 Company: 50 000 € Industry median: 8 724 €Q2·24Q3 2024 Company: 0 € Industry median: 7 690 €Q4 2024 Company: 12 000 € Industry median: 10 621 €Q4·24Q1 2025 Company: 5 786 € Industry median: 7 873 €Q2 2025 Company: 6 100 € Industry median: 9 663 €Q2·25Q3 2025 Company: 51 405 € Industry median: 6 972 €Q4 2025 Company: 26 012 € Industry median: 11 696 €Q4·25Q1 2026 Company: 31 031 € Industry median: 7 800 €Q2 2026 Company: 21 431 € Industry median: 8 470 €Q2·26Q3 2026 Company: 651 € Industry median: 7 682 €Q3·26020 00040 00060 000Q4 2024 Company: 12 000 € Industry median: 10 621 €Q1 2025 Company: 5 786 € Industry median: 7 873 €Q1·25Q2 2025 Company: 6 100 € Industry median: 9 663 €Q3 2025 Company: 51 405 € Industry median: 6 972 €Q3·25Q4 2025 Company: 26 012 € Industry median: 11 696 €Q1 2026 Company: 31 031 € Industry median: 7 800 €Q1·26Q2 2026 Company: 21 431 € Industry median: 8 470 €Q3 2026 Company: 651 € Industry median: 7 682 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 6 360 € · −0.8% vs Q2 2026 · industry median 1 196 € · above 98% of the industry
02 0004 0006 0008 000Q4 2023 Company: 3 227 € Industry median: 946 €Q4·23Q1 2024 Company: 2 259 € Industry median: 1 038 €Q2 2024 Company: 4 591 € Industry median: 1 014 €Q2·24Q3 2024 Company: 4 716 € Industry median: 1 062 €Q4 2024 Company: 4 530 € Industry median: 1 002 €Q4·24Q1 2025 Company: 5 106 € Industry median: 1 052 €Q2 2025 Company: 6 176 € Industry median: 1 092 €Q2·25Q3 2025 Company: 5 175 € Industry median: 1 115 €Q4 2025 Company: 5 964 € Industry median: 1 117 €Q4·25Q1 2026 Company: 6 310 € Industry median: 1 128 €Q2 2026 Company: 6 409 € Industry median: 1 166 €Q2·26Q3 2026 Company: 6 360 € Industry median: 1 196 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 4 530 € Industry median: 1 002 €Q1 2025 Company: 5 106 € Industry median: 1 052 €Q1·25Q2 2025 Company: 6 176 € Industry median: 1 092 €Q3 2025 Company: 5 175 € Industry median: 1 115 €Q3·25Q4 2025 Company: 5 964 € Industry median: 1 117 €Q1 2026 Company: 6 310 € Industry median: 1 128 €Q1·26Q2 2026 Company: 6 409 € Industry median: 1 166 €Q3 2026 Company: 6 360 € Industry median: 1 196 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 6 · +0.0% vs Q2 2026
0246Q4 2023 Company: 3Q4·23Q1 2024 Company: 4Q2 2024 Company: 4Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 5Q2 2025 Company: 5Q2·25Q3 2025 Company: 6Q4 2025 Company: 6Q4·25Q1 2026 Company: 6Q2 2026 Company: 6Q2·26Q3 2026 Company: 6Q3·260246Q4 2024 Company: 4Q1 2025 Company: 5Q1·25Q2 2025 Company: 5Q3 2025 Company: 6Q3·25Q4 2025 Company: 6Q1 2026 Company: 6Q1·26Q2 2026 Company: 6Q3 2026 Company: 6Q3·26
State taxes, € Q3 2026: 33 524 € · −13.5% vs Q2 2026
010 00020 00030 00040 00050 000Q4 2023 Company: 8 948 €Q4·23Q1 2024 Company: 8 345 €Q2 2024 Company: 27 154 €Q2·24Q3 2024 Company: 17 428 €Q4 2024 Company: 19 164 €Q4·24Q1 2025 Company: 23 564 €Q2 2025 Company: 27 035 €Q2·25Q3 2025 Company: 38 153 €Q4 2025 Company: 34 510 €Q4·25Q1 2026 Company: 40 346 €Q2 2026 Company: 38 767 €Q2·26Q3 2026 Company: 33 524 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 19 164 €Q1 2025 Company: 23 564 €Q1·25Q2 2025 Company: 27 035 €Q3 2025 Company: 38 153 €Q3·25Q4 2025 Company: 34 510 €Q1 2026 Company: 40 346 €Q1·26Q2 2026 Company: 38 767 €Q3 2026 Company: 33 524 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 651 33 524 38 162 6
Q2 2026 21 431 38 767 38 456 6
Q1 2026 31 031 40 346 37 859 6
Q4 2025 26 012 34 510 35 784 6
Q3 2025 51 405 38 153 31 049 6
Q2 2025 6 100 27 035 30 878 5
Q1 2025 5 786 23 564 25 528 5
Q4 2024 12 000 19 164 18 121 4
Q3 2024 — 17 428 18 862 4
Q2 2024 50 000 27 154 18 362 4
Q1 2024 821 8 345 9 037 4
Q4 2023 42 8 948 9 681 3
Q3 2023 5 9 882 10 662 4
Q2 2023 7 666 11 160 10 851 5
Q1 2023 4 972 15 039 16 254 5
Q4 2022 6 000 10 264 10 701 6
Q3 2022 — 9 389 10 118 5
Q2 2022 25 074 14 178 10 806 5
Q1 2022 22 874 9 481 8 263 5
Labour taxes per employee per month
2 120 €
Turnover per employee in the quarter
109 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € 2025: 0 € · industry median 0 € · above 5% of the industry
0.00.00.00.00.00.02021 Company: 0 € Industry median: 0 €20212022 Company: 0 € Industry median: 0 €20222023 Company: 0 € Industry median: 0 €20232024 Company: 0 € Industry median: 0 €20242025 Company: 0 € Industry median: 0 €20250.00.00.00.00.00.02021 Company: 0 € Industry median: 0 €20212022 Company: 0 € Industry median: 0 €2023 Company: 0 € Industry median: 0 €20232024 Company: 0 € Industry median: 0 €2025 Company: 0 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit, € 2025: -85 657 € · −225.4% vs 2024 · industry median 0 € · above 2% of the industry
-100 000-50 000050 000100 0002021 Company: 71 501 € Industry median: 10 €20212022 Company: -44 318 € Industry median: 0 €20222023 Company: 9 756 € Industry median: 0 €20232024 Company: 68 322 € Industry median: 0 €20242025 Company: -85 657 € Industry median: 0 €2025-100 000-50 000050 000100 0002021 Company: 71 501 € Industry median: 10 €20212022 Company: -44 318 € Industry median: 0 €2023 Company: 9 756 € Industry median: 0 €20232024 Company: 68 322 € Industry median: 0 €2025 Company: -85 657 € Industry median: 0 €2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 84 585 € · −22.5% vs 2024
02550751001252021 Company: 76 365 €20212022 Company: 29 687 €20222023 Company: 42 396 €20232024 Company: 109 085 €20242025 Company: 84 585 €202502550751001252021 Company: 76 365 €20212022 Company: 29 687 €2023 Company: 42 396 €20232024 Company: 109 085 €2025 Company: 84 585 €2025
Equity, € thousand 2025: 19 608 € · −81.4% vs 2024
02550751001252021 Company: 71 505 €20212022 Company: 27 187 €20222023 Company: 36 943 €20232024 Company: 105 265 €20242025 Company: 19 608 €202502550751001252021 Company: 71 505 €20212022 Company: 27 187 €2023 Company: 36 943 €20232024 Company: 105 265 €2025 Company: 19 608 €2025
Employees 2025: 4 · +33.3% vs 2024 · industry median 1 · above 80% of the industry
012342021 Company: 3 Industry median: 120212022 Company: 3 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 4 Industry median: 12025012342021 Company: 3 Industry median: 120212022 Company: 3 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 4 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of membership organisations (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 -85 657 285 342 84 585 19 608 4
2024 0 68 322 165 683 109 085 105 265 3
2023 0 9 756 110 785 42 396 36 943 2
2022 0 -44 318 100 354 29 687 27 187 3
2021 0 71 501 84 179 76 365 71 505 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
-34.1 %
Net profit / revenue
Return on equity (ROE)
-436.8 %
Net profit / equity
Return on assets (ROA)
-101.3 %
Net profit / assets
Equity ratio
23.2 %
Equity / assets
Debt ratio
76.8 %
Liabilities / assets
Current ratio
1.21
Current assets / current liabilities
Revenue per employee
62 745 €
Revenue / average full-time employees
Labour cost per employee per month
5 945 €
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 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 4 Jul 2023 Company’s own · audited e-Äriregister
2021 24 Nov 2020 – 31 Dec 2021 1 Jul 2022 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

  • Alari Rammo
    Exercises founder’s rights, supervisory or management board member · since 7 Feb 2024
  • Jarmo Seljamaa
    Exercises founder’s rights, supervisory or management board member · since 7 Feb 2024
  • Tarmo Jüristo
    Exercises founder’s rights, supervisory or management board member · since 7 Feb 2024
  • Tõnis Leht
    Exercises founder’s rights, supervisory or management board member · since 7 Feb 2024

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 94991Protection and advocacy of civil rights; protection of the interests of certain population groups Main
Rulings
Number, date Title Deadline State Document
S 50160522 / 3
1 Feb 2023
Amendment entry In force
1 Feb 2023
PDF
S 50160522 / 2
25 Nov 2020
Amendment under Commercial Code § 525 (2) In force
25 Nov 2020
PDF
S 50160522
24 Nov 2020
First entry In force
24 Nov 2020
PDF
S 50160522 / M1
23 Nov 2020
Ruling to eliminate deficiencies 23 Dec 2020 Deficiencies eliminated
24 Nov 2020
PDF

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