Mittetulundusühing Motospordiklubi Nord
- Registry code
- 80253100
- VAT number
- not VAT registered
- Address
- Viljandi maakond, Viljandi linn, Paistu tn 3a, 71012
- Registered
- 11.05.2007 · 19 yrs
- Activity
- Other sports activities 93191
- l•••@h•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 08.10.2026
A board member sat on the board of another company that went bankrupt
Sales revenue62 421 €-15%2025 annual report
Profit2 388 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 222 €estimate, Tax Board 2026 Q2
Labour taxes per quarter1 870 €Tax Board 2026 Q2
Cash165 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
State taxes 12 months8 059 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingA → BB → BBB
In tax debt0 days since 26.09.2026
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Aivar Kommisaar8 companiesno tax debt | Personal ID ↗ | 11.05.2007 |
| Ivar Kommisaar4 companies1 with tax debt1 bankrupt | Personal ID ↗ | 11.05.2007 |
| Beneficial owners 2 | ||
| Aivar Kommisaar8 companiesno tax debtJuhatuse liige või liikmed | 16.10.2018 | |
| Ivar Kommisaar4 companies1 with tax debt1 bankruptJuhatuse liige või liikmed | 16.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 1 870 € | 1 772 € | 1 | |
| 2026 Q1 | — | 2 110 € | 2 015 € | 1 | |
| 2025 Q4 | — | 2 230 € | 2 136 € | 1 | |
| 2025 Q3 | — | 2 230 € | 2 136 € | 1 | |
| 2025 Q2 | — | 2 230 € | 2 136 € | 1 | |
| 2025 Q1 | — | 2 186 € | 2 093 € | 1 | |
| 2024 Q4 | — | 2 099 € | 2 008 € | 1 | |
| 2024 Q3 | — | 2 099 € | 2 008 € | 1 | |
| 2024 Q2 | — | 2 099 € | 2 008 € | 1 | |
| 2024 Q1 | — | 2 099 € | 2 008 € | 1 | |
| 2023 Q4 | — | 1 399 € | 1 338 € | 1 | |
| 2023 Q3 | — | 2 099 € | 2 008 € | 1 |
Show full history (18 quarters)
| 2023 Q2 | — | 1 638 € | 1 555 € | 1 | |
| 2023 Q1 | — | 1 328 € | 1 254 € | 1 | |
| 2022 Q4 | — | 1 169 € | 1 105 € | 1 | |
| 2022 Q3 | — | 777 € | 730 € | 1 | |
| 2022 Q2 | — | 777 € | 730 € | 1 | |
| 2022 Q1 | — | 777 € | 730 € | 1 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 62 421 € | ▼ 15% | 73 675 € | ▲ 56% | 47 304 € | ▲ 25% | 37 750 € | ▼ 11% | 42 373 € |
| Profit | 2 388 € | ▼ 28% | 3 318 € | ▲ 171% | 1 224 € | ▼ 60% | 3 098 € | ▲ 257% | 868 € |
| Profit margin | 3,8% | 4,5% | 2,6% | 8,2% | 2,0% | ||||
| Cash | 165 € | ▲ 104% | 81 € | ▼ 84% | 499 € | ▲ 509% | 82 € | ▼ 63% | 223 € |
| Current assets | 13 110 € | ▼ 10% | 14 646 € | ▲ 7% | 13 683 € | ▼ 12% | 15 483 € | ▲ 9% | 14 144 € |
| Fixed assets | 5 300 € | 0 € | 0 € | ▼ 100% | 3 852 € | ▼ 46% | 7 116 € | ||
| Assets | 18 410 € | ▲ 26% | 14 646 € | ▲ 7% | 13 683 € | ▼ 29% | 19 335 € | ▼ 9% | 21 260 € |
| Current liabilities | 3 152 € | ▲ 77% | 1 776 € | ▼ 35% | 2 718 € | ▼ 68% | 8 582 € | ▼ 37% | 13 605 € |
| Long-term liabilities | 5 545 € | 0% | 5 545 € | ▼ 20% | 6 958 € | ▼ 13% | 7 970 € | 0% | 7 970 € |
| Total liabilities | 8 697 € | ▲ 19% | 7 321 € | ▼ 24% | 9 676 € | ▼ 42% | 16 552 € | ▼ 23% | 21 575 € |
| Labour costs | -20 919 € | ▼ 3% | -20 396 € | ▼ 4% | -19 669 € | ▼ 60% | -12 318 € | ▼ 18% | -10 461 € |
| Employees | 1 | 0% | 1 | 0% | 1 | 0% | 1 | 0% | 1 |
| Filed | 29.06.2026 | 27.06.2025 | 27.06.2024 | 27.06.2023 | 30.06.2022 | ||||
| Report | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Real estate
e-kinnistusraamat
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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 08.10.2026
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
89 813 € makseid
Transactions with state institutions
202621 645 €
202525 621 €
202422 204 €
202320 343 €
Largest payers
| Eesti Kultuurkapital | 33 300 € |
| Spordikoolituse ja -Teabe SA | 31 448 € |
| Viljandi Linnavalitsus | 21 065 € |
| Viljandi Vallavalitsus | 4 000 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Viljandi Linnavalitsus | Sotsiaaltoetused | Sport | 500 € |
| 07.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 1 785 € |
| 06.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 200 € |
| 06.2026 | Viljandi Linnavalitsus | Muud toetused | Sport | 1 825 € |
| 05.2026 | Viljandi Linnavalitsus | Sotsiaaltoetused | Sport | 350 € |
| 04.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 142 € |
| 04.2026 | Viljandi Vallavalitsus | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 03.2026 | Viljandi Linnavalitsus | Muud toetused | Sport | 4 000 € |
| 03.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 800 € |
| 01.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 142 € |
| 01.2026 | Viljandi Linnavalitsus | Muud toetused | Sport | 1 900 € |
| 12.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 11.2025 | Viljandi Linnavalitsus | Sotsiaaltoetused | Sport | 350 € |
| 10.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 030 € |
| 09.2025 | Viljandi Linnavalitsus | Muud toetused | Sport | 1 940 € |
| 09.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 800 € |
| 07.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 030 € |
| 06.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 06.2025 | Viljandi Linnavalitsus | Sotsiaaltoetused | Sport | 150 € |
| 04.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 030 € |
| 04.2025 | Viljandi Vallavalitsus | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 03.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 5 500 € |
| 02.2025 | Viljandi Linnavalitsus | Muud toetused | Sport | 4 760 € |
| 01.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 030 € |
| 12.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 10.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 128 € |
| 10.2024 | Viljandi Linnavalitsus | Muud toetused | Sport | 1 070 € |
| 09.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 800 € |
| 07.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 128 € |
| 07.2024 | Viljandi Linnavalitsus | Muud toetused | Sport | 640 € |
| 06.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 500 € |
| 04.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 128 € |
| 04.2024 | Viljandi Vallavalitsus | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 04.2024 | Viljandi Linnavalitsus | Muud toetused | Sport | 700 € |
| 03.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 02.2024 | Viljandi Linnavalitsus | Muud toetused | Sport | 1 980 € |
| 01.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 128 € |
| 12.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 500 € |
| 10.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 186 € |
| 09.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 07.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 186 € |
| 06.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 200 € |
| 04.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 186 € |
| 03.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 03.2023 | Viljandi Vallavalitsus | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 02.2023 | Viljandi Linnavalitsus | Muud toetused | Sport | 900 € |
| 01.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 2 186 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
8
Osaühing Enberg T.E.Aivar Kommisaar185 k €AHYDROPARTS OÜIvar Kommisaar · Bankrupt173 k €Cosaühing Sinus-PlusAivar Kommisaar, Ivar Kommisaar22 208 €BBBPilker OÜAivar Kommisaar12 377 €ASisemus OÜAivar Kommisaar90 €Aosaühing ENKE ÕlikaubandusAivar Kommisaar0 €BBOsaühing RevalBrandAivar Kommisaar, Ivar Kommisaar0 €BBmittetulundusühing Viljandi VeespordikeskusAivar Kommisaar0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Other sports activities
20
| # | Company | Revenue |
|---|---|---|
| 1 | EESTI JALGPALLI LIIT | 15,0 m € |
| 2 | Eesti Olümpiakomitee | 14,6 m € |
| 3 | Spordikoolituse ja -Teabe Sihtasutus | 12,7 m € |
| 4 | Estonian Autosport Events Mittetulundusühing | 4,4 m € |
| 5 | EESTI SUUSALIIT | 3,4 m € |
| 6 | Eesti Korvpalliliit | 3,2 m € |
| 7 | Eesti Laskesuusatamise Föderatsioon | 2,9 m € |
| 8 | Eesti Uisuliit | 2,7 m € |
| 9 | mittetulundusühing EESTI VÕIMLEMISLIIT | 1,9 m € |
| 10 | Spordiürituste Korraldamise Klubi | 1,9 m € |
| 11 | Eesti Kergejõustikuliit | 1,8 m € |
| 12 | Mittetulundusühing Eesti Jäähokiliit | 1,4 m € |
| 13 | Sihtasutus Elva Kultuur ja Sport | 1,3 m € |
| 14 | Eesti Ujumisliit | 1,2 m € |
| 15 | Sihtasutus Liikumisharrastuse kompetentsikeskus | 1,1 m € |
| 16 | EESTI PARALÜMPIAKOMITEE | 1,1 m € |
| 17 | EESTI GOLFI LIIT | 1,1 m € |
| 18 | Eesti Käsipalliliit | 916 k € |
| 19 | Eesti Ratsaspordi Liit | 906 k € |
| 20 | MTÜ Maratonijooksud | 863 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
No data
History and notices
6
| Date | Type | Content |
|---|---|---|
| 01.02.2023 | Entry | Amendment entry |
| 04.12.2017 | Entry | Amendment entry |
| 16.03.2016 | Entry | Amendment entry |
| 15.03.2016 | Order to remedy deficiencies | Amendment entry |
| 30.05.2007 | Kandemäärus ex officio | Amendment entry |
| 11.05.2007 | Entry | First entry |