Mittetulundusühing Õppe- ja Nõustamiskeskus Tark Õppija
- Registry code
- 80557343
- VAT number
- not VAT registered
- Address
- Harju maakond, Rae vald, Peetri alevik, Küti tee 4, 75312
- Registered
- 08.11.2018 · 7 yrs
- Activity
- Hariduse tugiteenused 85691
- grete.klemmer@gmail.com
- Phone
- 5330 4585
Business Register 10.10.2026
Sales revenue299 k €-1%2025 annual report
Profit5 663 €2025 annual report
Employees38Tax Board 2026 Q2
Average gross salary358 €estimate, Tax Board 2026 Q2
Labour taxes per quarter20 797 €Tax Board 2026 Q2
Cash29 383 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 09.10.2026
State taxes 12 months76 285 €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 changeRatingAA → A → AA
In tax debt0 days since 26.09.2026
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Grete Mugur3 companiesno tax debt | Personal ID ↗ | 08.11.2018 |
| Kadi-Liis Kallus2 companiesno tax debt | Personal ID ↗ | 08.11.2018 |
| Beneficial owners 2 | ||
| Grete Mugur3 companiesno tax debtJuhatuse liige või liikmed | 15.10.2019 | |
| Kadi-Liis Kallus2 companiesno tax debtJuhatuse liige või liikmed | 15.10.2019 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 20 797 € | 19 484 € | 38 | |
| 2026 Q1 | — | 27 782 € | 26 075 € | 44 | |
| 2025 Q4 | — | 30 023 € | 28 223 € | 44 | |
| 2025 Q3 | — | 2 668 € | 2 503 € | 40 | |
| 2025 Q2 | — | 21 161 € | 19 984 € | 39 | |
| 2025 Q1 | — | 28 043 € | 26 519 € | 40 | |
| 2024 Q4 | — | 26 045 € | 24 644 € | 39 | |
| 2024 Q3 | — | 1 975 € | 1 862 € | 38 | |
| 2024 Q2 | — | 16 832 € | 15 750 € | 24 | |
| 2024 Q1 | — | 18 314 € | 17 242 € | 33 | |
| 2023 Q4 | — | 11 910 € | 11 193 € | 33 | |
| 2023 Q3 | — | 120 € | 114 € | 17 |
Show full history (18 quarters)
| 2023 Q2 | — | 10 953 € | 10 276 € | 19 | |
| 2023 Q1 | — | 13 543 € | 12 773 € | 22 | |
| 2022 Q4 | — | 8 249 € | 7 767 € | 25 | |
| 2022 Q3 | — | 2 029 € | 1 893 € | 15 | |
| 2022 Q2 | — | 5 341 € | 5 025 € | 12 | |
| 2022 Q1 | — | 3 962 € | 3 716 € | 12 |
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 | 299 k € | ▼ 1% | 303 k € | ▲ 62% | 187 k € | ▲ 101% | 93 094 € | ▲ 147% | 37 700 € |
| Profit | 5 663 € | ▼ 54% | 12 279 € | ▲ 12× | 1 004 € | ▼ 67% | 3 002 € | ▲ 27% | 2 364 € |
| Profit margin | 1,9% | 4,1% | 0,5% | 3,2% | 6,3% | ||||
| Cash | 29 383 € | ▲ 18% | 24 969 € | ▲ 240% | 7 344 € | ▲ 73% | 4 248 € | ▲ 46% | 2 916 € |
| Current assets | 30 428 € | ▲ 17% | 26 014 € | ▲ 154% | 10 239 € | ▲ 41% | 7 268 € | ▲ 50% | 4 834 € |
| Fixed assets | 1 270 € | ▼ 47% | 2 380 € | — | — | — | |||
| Assets | 31 698 € | ▲ 12% | 28 394 € | ▲ 177% | 10 239 € | ▲ 41% | 7 268 € | ▲ 50% | 4 834 € |
| Current liabilities | 9 620 € | ▼ 20% | 11 979 € | ▲ 96% | 6 103 € | ▲ 48% | 4 136 € | ▼ 12% | 4 704 € |
| Total liabilities | 9 620 € | ▼ 20% | 11 979 € | ▲ 96% | 6 103 € | ▲ 48% | 4 136 € | ▼ 12% | 4 704 € |
| Labour costs | -194 k € | ▼ 19% | -163 k € | ▼ 75% | -93 214 € | ▼ 66% | -56 167 € | ▼ 255% | -15 801 € |
| Employees | 15 | ▲ 50% | 10 | ▲ 400% | 2 | 0% | 2 | 0% | 2 |
| Filed | 25.06.2026 | 27.06.2025 | 21.06.2024 | 13.06.2023 | 07.06.2022 | ||||
| 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
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 09.10.2026
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
8 730 € makseid
Transactions with state institutions
20253 650 €
20244 265 €
2023815 €
Largest payers
| Eesti Töötukassa | 5 400 € |
| Rae Vallavalitsus | 3 330 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 06.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 05.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 04.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 03.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 02.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 01.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 01.2025 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 50 € |
| 12.2024 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 12.2024 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 100 € |
| 11.2024 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 10.2024 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 600 € |
| 10.2024 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 100 € |
| 06.2024 | Rae Vallavalitsus | Operating costs | Pre-school education | 300 € |
| 05.2024 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 365 € |
| 04.2024 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 500 € |
| 03.2024 | Rae Vallavalitsus | Operating costs | Pre-school education | 550 € |
| 02.2024 | Rae Vallavalitsus | Operating costs | Pre-school education | 350 € |
| 01.2024 | Rae Vallavalitsus | Operating costs | Pre-school education | 200 € |
| 11.2023 | Rae Vallavalitsus | Operating costs | Pre-school education | 115 € |
| 10.2023 | Rae Vallavalitsus | Operating costs | Pre-school education | 115 € |
| 04.2023 | Rae Vallavalitsus | Operating costs | Pre-school education | 270 € |
| 03.2023 | Rae Vallavalitsus | Operating costs | Pre-school education | 135 € |
| 01.2023 | Rae Vallavalitsus | Operating costs | Pre-school education | 180 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
3
PrettyMind Koolitus OÜGrete Mugur23 750 €AOÜ ÕPPETEENUSEDKadi-Liis Kallus23 700 €AKasva Targaks OÜGrete Mugur0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Hariduse tugiteenused
20
| # | Company | Revenue |
|---|---|---|
| 1 | CoStudy OÜ | 1,1 m € |
| 2 | EDEN Digital Learning Europe Mittetulundusühing | 525 k € |
| 3 | Haridus- ja Noorteamet | 449 k € |
| 4 | Mittetulundusühing Õppe- ja Nõustamiskeskus Tark Õppija | 299 k € |
| 5 | mittetulundusühing Integratsiooni Ühiskondlik Algatuskeskus | 172 k € |
| 6 | Altris IT Solutions OÜ | 151 k € |
| 7 | Nordic Loops OÜ | 135 k € |
| 8 | OÜ Õppekeskus ISE | 134 k € |
| 9 | Sihtasutus Eesti Rakenduskõrgkoolid | 108 k € |
| 10 | Jõgevamaa Nõustajate Ühendus | 89 460 € |
| 11 | MTÜ Eluks Valmis | 84 114 € |
| 12 | MTÜ Kindluse Kool | 83 340 € |
| 13 | StudyNow OÜ | 80 638 € |
| 14 | MTÜ VeniVidiVici | 78 450 € |
| 15 | Espen Grupp OÜ | 76 557 € |
| 16 | Mittetulundusühing "Baltic Council for International Education" | 72 109 € |
| 17 | Kadrioru Saksa Gümnaasiumi Tugiselts | 69 999 € |
| 18 | Osaühing Turko Õppekeskus | 68 628 € |
| 19 | Ludoguru OÜ | 53 914 € |
| 20 | SolCenter OÜ | 51 274 € |
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
3
| Date | Type | Content |
|---|---|---|
| 01.02.2023 | Entry | Amendment entry |
| 09.02.2021 | Entry | Amendment entry |
| 08.11.2018 | Entry | First entry |