MTÜ Kompetentsikeskus KAAR (80384658)

MTÜ Kompetentsikeskus KAAR

Legal form:

Non-profit association

Registry code:

80384658

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

27.04.2015 (10)

Address:

Harju maakond, Saue vald, Alliku küla, Tootsi tee 23

Status:

Registered

Contacts

Email:

airiin@verge.ee

Phone:

+372 56453347

Industries

EDUCATION
Education
Other education
Other education n.e.c.
85599 - Other training n.e.c.

Annual reports

	Period	Submitted
2024	01.01.2024 - 31.12.2024	-
2023	01.01.2023 - 31.12.2023	25.06.2024	Valid
2022	01.01.2022 - 31.12.2022	02.07.2023	Valid
2021	01.01.2021 - 31.12.2021	19.02.2022	Valid
2020	01.01.2020 - 31.12.2020	26.06.2021	Valid
2019	01.01.2019 - 31.12.2019	13.07.2020	Valid
2018	01.01.2018 - 31.12.2018	24.05.2019	Valid
2017	01.01.2017 - 31.12.2017	19.06.2018	Valid
2016	01.01.2016 - 31.12.2016	28.06.2017	Valid
2015	27.04.2015 - 31.12.2015	29.06.2016	Valid

Unsubmitted declarations

✓ No unsubmitted declarations as of 08.06.2025.

Tax debt

✓ None

Unsubmitted reports

✓ Puuduvad

Unsubmitted decl.

✓ Puuduvad

Court decisions

Official notices

TTJA decisions

Real estate

.ee domains

Tax data

	State taxes	Labour taxes	Employees
2025 Q1	1 917 €	2 076 €	1
Kokku 2025:	1 917 €	2 076 €
2024 Q4	1 664 €	1 885 €	1
2024 Q3	2 107 €	2 164 €	1
2024 Q2	1 952 €	2 094 €	1
2024 Q1	2 558 €	2 719 €	1
Kokku 2024:	8 281 €	8 862 €
2023 Q4	2 392 €	2 545 €	1
2023 Q3	1 184 €	1 291 €	1
2023 Q2	1 385 €	1 500 €	1
2023 Q1	2 322 €	2 435 €	1
Kokku 2023:	7 283 €	7 770 €
2022 Q4	1 757 €	1 738 €	1
2022 Q3	1 958 €	2 086 €	1
2022 Q2	616 €	693 €	1
2022 Q1	0 €	0 €	1
Kokku 2022:	4 331 €	4 517 €
2021 Q3	1 020 €	1 106 €	2
2021 Q2	1 640 €	1 777 €	2
2021 Q1	2 358 €	2 556 €	2
Kokku 2021:	5 017 €	5 439 €
2020 Q4	2 382 €	2 582 €	2
2020 Q3	1 512 €	1 639 €	2
2020 Q2	2 262 €	2 453 €	2
2020 Q1	3 182 €	3 450 €	2
Kokku 2020:	9 338 €	10 124 €

Debts to the tax authority

✓ No tax debt as of 08.06.2025

2025 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

0,00%

Labour taxes

Turnover ratio

0,00%

Tax ratio

108,28%

Monthly average

692 €

Per employee

692 €

State taxes

Monthly average

639 €

Turnover ratio

0,00%

Estimated salary

Gross salary

1 407 €

Net salary

1 191 €

Aggregate data

	2019	2020	2021	2022	2023
Current assets	10 117 €	18 028 €78.2%	20 325 €12.7%	28 765 €41.5%	18 653 €35.2%
Non-current assets	-	-	-	1 892 €	1 183 €37.5%
Varad kokku	10 117 €	18 028 €78.2%	20 325 €12.7%	30 657 €50.8%	19 836 €35.3%
Short-term liabilities	5 735 €	5 397 €5.9%	1 €100.0%	6 217 €621 600.0%	3 685 €40.7%
Pikaajalised kohustised	-	-	-	-	-
Kohustised kokku	5 735 €	5 397 €5.9%	1 €100.0%	6 217 €621 600.0%	3 685 €40.7%
Osa- või aktsiakapital	-	-	-	-	-
Jaotamata kasum	-	-	-	-	-
Puhaskasum	-	-	-	-	-
Omakapital	-	-	-	-	-
Turnover	-	-	-	-	-
Kasumimarginaal	0.00%	0.00%	0.00%	0.00%	0.00%

	Date of birth	Role	Start	Valid
Airiin Demir	19.03.1975 (50)	Board member	27.04.2015	yes

	Date of birth	Control	Start
Airiin Demir	19.03.1975 (50)	Board member(s)	02.01.2019

Regulations

	Date	Type	Status
M 50007175 / 4	01.02.2023	Entry - Amendment entry	Entered into force (01.02.2023)
M 50007175 / 3	16.03.2022	Entry - Amendment entry	Entered into force (16.03.2022)
M 50007175 / 2	10.12.2017	Entry - Amendment entry	Entered into force (10.12.2017)
M 50007175	27.04.2015	Entry - Initial entry	Entered into force (27.04.2015)

Public transactions

	Party	Amount	Classification
22.04.2025	Lääne-Harju Vallavalitsus	550.00 € Saadud	OPERATING EXPENSES Folk culture
21.04.2025	Risti Kool	550.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
21.04.2025	Paldiski Ühisgümnaasium	550.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
20.03.2025	Toila Vallavalitsus	1 450.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
20.03.2025	Toila Vallavalitsus	150.00 € Saadud	OPERATING EXPENSES Youth hobby education and activities
07.03.2025	Kastre Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
06.03.2025	Harku Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Other education support services
05.03.2025	Nõo vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
04.03.2025	Märjamaa Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
03.03.2025	Tallinna Lasteaed Kaseke	135.00 € Saadud	OPERATING EXPENSES Pre-primary education
03.03.2025	Jõgeva Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
03.03.2025	Põhja-Sakala Vallavalitsus	270.00 € Saadud	OPERATING EXPENSES Pre-primary education
03.03.2025	Tallinna Asunduse Lasteaed	135.00 € Saadud	OPERATING EXPENSES Pre-primary education
03.03.2025	Anija Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
28.02.2025	Kuusalu Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
28.02.2025	Maardu Linnavalitsus	135.00 € Saadud	OPERATING EXPENSES Pre-primary education
27.02.2025	Uuemõisa Lasteaed-Algkool	270.00 € Saadud	OPERATING EXPENSES Pre-primary education
27.02.2025	Uuemõisa Lasteaed-Algkool	135.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
27.02.2025	Lääne-Harju Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Pre-primary education
25.02.2025	Jõgeva Vallavalitsus	1 650.00 € Saadud	OPERATING EXPENSES Housing services for social-risk groups
19.02.2025	Viljandi Vallavalitsus	135.00 € Saadud	OPERATING EXPENSES Pre-primary education
21.01.2025	Kose Vallavalitsus	1 600.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
05.12.2024	Sotsiaalkindlustusamet	3 360.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
14.11.2024	Sotsiaalkindlustusamet	3 360.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
24.10.2024	Vanalinna Hariduskolleegium	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
18.10.2024	Tallinna Rahumäe Põhikool	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
18.10.2024	Lasnamäe Sotsiaalkeskus	375.00 € Saadud	OPERATING EXPENSES Other protection of social risk groups
15.10.2024	Väike-Maarja Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
11.10.2024	Tallinna Pääsküla Kool	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
11.10.2024	Põhja-Tallinna Valitsus	125.00 € Saadud	OPERATING EXPENSES Municipal government
10.10.2024	Tartu Linnavalitsus	125.00 € Saadud	OPERATING EXPENSES Other social protection, incl. administration
10.10.2024	Rakvere Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
09.10.2024	Kuusalu Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
08.10.2024	Tallinna Kadaka Põhikool	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
08.10.2024	Saue Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Other education, incl. education administration
08.10.2024	Astangu Kutserehabilitatsiooni Keskus	125.00 € Saadud	OPERATING EXPENSES Other social protection of persons with disabilities
08.10.2024	Tallinna Järveotsa Gümnaasium	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
07.10.2024	Harku Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Other education support services
07.10.2024	Rakvere Linnavalitsus	125.00 € Saadud	OPERATING EXPENSES Other social protection, incl. administration
07.10.2024	Rakvere Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
03.10.2024	Tori Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Youth work and youth centres
12.09.2024	Tallinna Prantsuse Lütseum	1 500.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
09.09.2024	Tallinna Heleni Kool	1 380.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
04.09.2024	Paide Linnavalitsus	1 500.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
06.06.2024	Sihtasutus Ida-Viru Keskhaigla	1 365.00 € Saadud	OPERATING EXPENSES General hospital services
31.05.2024	Sotsiaalkindlustusamet	3 200.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
30.05.2024	Harku Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Other education support services
23.05.2024	Harku Vallavalitsus	250.00 € Saadud	OPERATING EXPENSES Pre-primary education
14.05.2024	Kiili Vallavalitsus	1 380.00 € Saadud	OPERATING EXPENSES Pre-primary education
19.04.2024	Lääne-Nigula Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Other education support services
18.04.2024	Luunja Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
17.04.2024	Saku Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
17.04.2024	Haapsalu Hariduse Tugiteenuste Keskus	125.00 € Saadud	OPERATING EXPENSES Other education support services
17.04.2024	Saue Vallavalitsus	2 760.00 € Saadud	OPERATING EXPENSES Pre-primary education
17.04.2024	Rae Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
17.04.2024	Rae Vallavalitsus	250.00 € Saadud	OPERATING EXPENSES Pre-primary education
16.04.2024	Tallinna Mahtra Põhikool	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
15.04.2024	Kohila Vallavalitsus	250.00 € Saadud	OPERATING EXPENSES Pre-primary education
15.04.2024	Rae Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
15.04.2024	Rae Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
12.04.2024	Kuusalu Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
12.04.2024	Saue Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Other education, incl. education administration
12.04.2024	Põlva Vallavalitsus	250.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
05.04.2024	Kiili Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Pre-primary education
04.04.2024	Põltsamaa Vallavalitsus	125.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
11.03.2024	Sotsiaalkindlustusamet	3 200.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
01.02.2024	Kohila Vallavalitsus	1 815.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
26.01.2024	Tallinna Laagna Gümnaasium	1 380.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
04.01.2024	Sihtasutus Ida-Viru Keskhaigla	1 485.00 € Saadud	OPERATING EXPENSES General hospital services
15.12.2023	Pärnu Linnavalitsus	1 540.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
14.12.2023	Sihtasutus Ida-Viru Keskhaigla	990.00 € Saadud	OPERATING EXPENSES General hospital services
21.11.2023	Sihtasutus Ida-Viru Keskhaigla	1 870.00 € Saadud	OPERATING EXPENSES General hospital services
21.11.2023	Mustvee Vallavalitsus	850.00 € Saadud	OPERATING EXPENSES Folk culture
15.11.2023	Jõgeva Vallavalitsus	1 380.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
08.11.2023	Kohila Vallavalitsus	1 265.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
30.10.2023	Jõelähtme Vallavalitsus	1 300.00 € Saadud	OPERATING EXPENSES General care service provided outside the home
23.10.2023	Elva Vallavalitsus	1 150.00 € Saadud	OPERATING EXPENSES Public-health services
12.10.2023	Sihtasutus Ida-Viru Keskhaigla	880.00 € Saadud	OPERATING EXPENSES General hospital services
27.09.2023	Kadrina Vallavalitsus	1 300.00 € Saadud	OPERATING EXPENSES Pre-primary education
18.09.2023	Kiili Vallavalitsus	1 800.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
12.09.2023	Sihtasutus Ida-Viru Keskhaigla	2 475.00 € Saadud	OPERATING EXPENSES General hospital services
07.09.2023	Harku Vallavalitsus	250.00 € Saadud	OPERATING EXPENSES Other education support services
07.09.2023	Harku Vallavalitsus	950.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
05.09.2023	Tori Vallavalitsus	1 200.00 € Saadud	OPERATING EXPENSES Pre-primary education
13.06.2023	Tartu Linnavalitsus	1 690.00 € Saadud	OPERATING EXPENSES Pre-primary education
20.04.2023	Sihtasutus Ida-Viru Keskhaigla	1 705.00 € Saadud	OPERATING EXPENSES General hospital services
20.04.2023	Rae Vallavalitsus	190.00 € Saadud	OPERATING EXPENSES Pre-primary education
18.04.2023	Tõrva Vallavalitsus	285.00 € Saadud	OPERATING EXPENSES Other social protection, incl. administration
17.03.2023	Tartu Linnavalitsus	814.00 € Saadud	OPERATING EXPENSES Pre-primary education
02.03.2023	Sihtasutus Ida-Viru Keskhaigla	1 540.00 € Saadud	OPERATING EXPENSES General hospital services
01.03.2023	Viru-Nigula vallavalitsus	50.00 € Saadud	OPERATING EXPENSES Other housing and municipal-services activities
01.03.2023	Viru-Nigula vallavalitsus	255.00 € Saadud	OPERATING EXPENSES Other economy, incl. economic administration
01.03.2023	Viru-Nigula vallavalitsus	515.00 € Saadud	OPERATING EXPENSES Municipal government
01.03.2023	Viru-Nigula vallavalitsus	55.00 € Saadud	OPERATING EXPENSES Other education, incl. education administration
01.03.2023	Viru-Nigula vallavalitsus	205.00 € Saadud	OPERATING EXPENSES Other social protection, incl. administration
06.01.2023	Sihtasutus Ida-Viru Keskhaigla	275.00 € Saadud	OPERATING EXPENSES General hospital services
06.01.2023	Tartu Lasteaed Tripsik	286.00 € Saadud	OPERATING EXPENSES Pre-primary education
29.12.2022	Sotsiaalkindlustusamet	300.00 € Saadud	OPERATING EXPENSES Other protection of social risk groups
19.12.2022	Tallinna Ülikool	1 080.00 € Saadud	OPERATING EXPENSES Adult continuing education
25.11.2022	Tervise Arengu Instituut	1 500.00 € Saadud	OPERATING EXPENSES R&D in health
23.11.2022	Kohila Vallavalitsus	1 200.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
21.11.2022	Kadrina Vallavalitsus	1 380.00 € Saadud	OPERATING EXPENSES Pre-primary education
16.11.2022	Tartu Lasteaed Lotte	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
08.11.2022	Sihtasutus Ida-Viru Keskhaigla	907.50 € Saadud	OPERATING EXPENSES General hospital services
03.11.2022	Tartu Lasteaed Pääsupesa	73.40 € Saadud	OPERATING EXPENSES Pre-primary education
20.10.2022	Sihtasutus Ida-Viru Keskhaigla	852.50 € Saadud	OPERATING EXPENSES General hospital services
27.09.2022	Tartu Ülikool	700.00 € Saadud	OPERATING EXPENSES Tertiary education
26.09.2022	Sihtasutus Tartu Kiirabi	2 121.00 € Saadud	OPERATING EXPENSES Paramedical services
13.09.2022	Sihtasutus Ida-Viru Keskhaigla	660.00 € Saadud	OPERATING EXPENSES General hospital services
06.09.2022	Viimsi Vallavalitsus	1 080.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
06.07.2022	Sihtasutus Ida-Viru Keskhaigla	880.00 € Saadud	OPERATING EXPENSES General hospital services
21.06.2022	Tartu Lasteaed Helika	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
21.06.2022	Tartu Lasteaed Kivike	73.40 € Saadud	OPERATING EXPENSES Pre-primary education
21.06.2022	Tartu Maarjamõisa Lasteaed	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
21.06.2022	Tartu Lasteaed Krõll	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
21.06.2022	Sihtasutus Ida-Viru Keskhaigla	1 815.00 € Saadud	OPERATING EXPENSES General hospital services
21.06.2022	Tartu Lasteaed Pääsupesa	293.60 € Saadud	OPERATING EXPENSES Pre-primary education
21.06.2022	Tartu Lasteaed Hellik	73.40 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Tripsik	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Meelespea	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Kannike	220.20 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Karlova Lasteaed	220.20 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Mõmmik	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Rõõmumaa	587.20 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Maarjamõisa Lasteaed	220.20 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Poku	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Naerumaa	220.20 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Lotte	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
20.06.2022	Tartu Lasteaed Hellik	220.20 € Saadud	OPERATING EXPENSES Pre-primary education
15.06.2022	Tartu Lasteaed Tõruke	146.80 € Saadud	OPERATING EXPENSES Pre-primary education
28.04.2022	Sihtasutus Ida-Viru Keskhaigla	880.00 € Saadud	OPERATING EXPENSES General hospital services
18.03.2022	Paikuse Kool	850.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
15.03.2022	Sihtasutus Ida-Viru Keskhaigla	1 650.00 € Saadud	OPERATING EXPENSES General hospital services
09.03.2022	Sotsiaalkindlustusamet	2 500.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
23.02.2022	Tallinna Ülikool	900.00 € Saadud	OPERATING EXPENSES R&D in education
24.01.2022	Türi Vallavalitsus	2 300.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
29.12.2021	Tallinna Ülikool	900.00 € Saadud	OPERATING EXPENSES Adult continuing education
27.12.2021	Tapa Vallavalitsus	350.00 € Saadud	OPERATING EXPENSES Labour costs of general secondary-education teachers
27.12.2021	Tapa Vallavalitsus	800.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
21.12.2021	Sihtasutus Ida-Viru Keskhaigla	2 530.00 € Saadud	OPERATING EXPENSES General hospital services
18.11.2021	Sihtasutus Ida-Viru Keskhaigla	1 705.00 € Saadud	OPERATING EXPENSES General hospital services
12.11.2021	Tallinna Rahumäe Põhikool	950.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
10.11.2021	Urvaste Kool	900.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
29.10.2021	Sihtasutus Perekodu	520.00 € Saadud	OPERATING EXPENSES Substitute and after-care
16.09.2021	Sihtasutus Ida-Viru Keskhaigla	1 265.00 € Saadud	OPERATING EXPENSES General hospital services
15.09.2021	Kammeri Kool	1 600.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
01.09.2021	Kadrina Vallavalitsus	900.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
12.08.2021	Sihtasutus Ida-Viru Keskhaigla	1 760.00 € Saadud	OPERATING EXPENSES General hospital services
10.06.2021	Tartu Perekeskus	500.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
03.06.2021	Sihtasutus Perekodu	162.50 € Saadud	OPERATING EXPENSES Substitute and after-care
20.05.2021	Sihtasutus Ida-Viru Keskhaigla	1 210.00 € Saadud	OPERATING EXPENSES General hospital services
26.03.2021	Sihtasutus Perekodu	422.50 € Saadud	OPERATING EXPENSES Substitute and after-care
18.03.2021	Väike-Maarja Vallavalitsus	1 000.00 € Saadud	OPERATING EXPENSES Basic and general secondary education
21.01.2021	Sotsiaalkindlustusamet	650.00 € Saadud	OPERATING EXPENSES Other social protection of families and children
06.01.2021	Sihtasutus Perekodu	960.00 € Saadud	OPERATING EXPENSES Substitute and after-care