Top Finance OÜ

Active Registry code 12363469 OÜ Tartu linn Registered 16 Oct 2012
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Top Finance OÜ is a OÜ based in Tartu linn, registry code 12363469, status: active. Main activity: Amusement and recreation activities n.e.c.. Its annual report for 2025 shows revenue of €1 720 and 0 employees.

Turnover
—
State taxes
34 €
Labour taxes
0 €
Employees
—

Q1 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Sports activities and amusement and recreation activities · EMTAK 93

  • Revenue · 2025 1 720 €
    industry median 0 € · companies in the industry: 8 615
  • Net profit margin · 2025 122.7 %
    industry median 3.2 % · companies in the industry: 5 951

Taxes and turnover

Q1 2022 – Q1 2026
Turnover, € Q1 2022: 4 272 € · industry median 9 643 € · above 31% of the industry
05 00010 00015 000Q1 2022 Company: 4 272 € Industry median: 9 643 €Q1·22Q1 2023 Company: — Industry median: 12 419 €Q1·23Q2 2024 Company: — Industry median: 12 398 €Q2·24Q1 2025 Company: — Industry median: 12 525 €Q1·25Q1 2026 Company: — Industry median: 12 067 €Q1·2605 00010 00015 000Q1 2022 Company: 4 272 € Industry median: 9 643 €Q1·22Q1 2023 Company: — Industry median: 12 419 €Q2 2024 Company: — Industry median: 12 398 €Q2·24Q1 2025 Company: — Industry median: 12 525 €Q1 2026 Company: — Industry median: 12 067 €Q1·26
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q1 2026: 34 € · +0.0% vs Q1 2025
02004006008001 000Q1 2022 Company: 865 €Q1·22Q1 2023 Company: 18 €Q1·23Q2 2024 Company: 23 €Q2·24Q1 2025 Company: 34 €Q1·25Q1 2026 Company: 34 €Q1·2602004006008001 000Q1 2022 Company: 865 €Q1·22Q1 2023 Company: 18 €Q2 2024 Company: 23 €Q2·24Q1 2025 Company: 34 €Q1 2026 Company: 34 €Q1·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q1 2026 — 34 — —
Q1 2025 — 34 — —
Q2 2024 — 23 — —
Q1 2023 — 18 — —
Q1 2022 4 272 865 — —

Financials by year

2016 – 2025
Revenue, € 2025: 1 720 € · +588.0% vs 2024 · industry median 0 € · above 71% of the industry
010 00020 00030 00040 00050 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 000 € Industry median: 0 €20192020 Company: 0 € Industry median: 0 €20202021 Company: 44 271 € Industry median: 0 €20212022 Company: 125 € Industry median: 0 €20222023 Company: 650 € Industry median: 0 €20232024 Company: 250 € Industry median: 0 €20242025 Company: 1 720 € Industry median: 0 €2025010 00020 00030 00040 00050 0002018 Company: — Industry median: —2019 Company: 1 000 € Industry median: 0 €20192020 Company: 0 € Industry median: 0 €2021 Company: 44 271 € Industry median: 0 €20212022 Company: 125 € Industry median: 0 €2023 Company: 650 € Industry median: 0 €20232024 Company: 250 € Industry median: 0 €2025 Company: 1 720 € Industry median: 0 €2025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 2 110 € · +5.3% vs 2024 · industry median 10 € · above 77% of the industry
-10 000010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 853 € Industry median: 63 €20192020 Company: -161 € Industry median: 28 €20202021 Company: 35 179 € Industry median: 24 €20212022 Company: 110 € Industry median: 0 €20222023 Company: 1 759 € Industry median: 5 €20232024 Company: 2 003 € Industry median: 33 €20242025 Company: 2 110 € Industry median: 10 €2025-10 000010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 853 € Industry median: 63 €20192020 Company: -161 € Industry median: 28 €2021 Company: 35 179 € Industry median: 24 €20212022 Company: 110 € Industry median: 0 €2023 Company: 1 759 € Industry median: 5 €20232024 Company: 2 003 € Industry median: 33 €2025 Company: 2 110 € Industry median: 10 €2025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 122.7 % · industry median 3.2 % · above 98% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 85.3 % Industry median: 4.1 %20192020 Company: — Industry median: 5.6 %20202021 Company: 79.5 % Industry median: 5.0 %20212022 Company: — Industry median: 2.8 %20222023 Company: — Industry median: 2.8 %20232024 Company: — Industry median: 3.6 %20242025 Company: 122.7 % Industry median: 3.2 %202502550751001252018 Company: — Industry median: —2019 Company: 85.3 % Industry median: 4.1 %20192020 Company: — Industry median: 5.6 %2021 Company: 79.5 % Industry median: 5.0 %20212022 Company: — Industry median: 2.8 %2023 Company: — Industry median: 2.8 %20232024 Company: — Industry median: 3.6 %2025 Company: 122.7 % Industry median: 3.2 %2025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 50 637 € · −8.0% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 16 338 €20192020 Company: 16 177 €20202021 Company: 52 102 €20212022 Company: 51 265 €20222023 Company: 53 024 €20232024 Company: 55 027 €20242025 Company: 50 637 €2025020 00040 00060 0002018 Company: —2019 Company: 16 338 €20192020 Company: 16 177 €2021 Company: 52 102 €20212022 Company: 51 265 €2023 Company: 53 024 €20232024 Company: 55 027 €2025 Company: 50 637 €2025
Equity, € 2025: 49 981 € · +4.4% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 8 982 €20192020 Company: 8 821 €20202021 Company: 43 999 €20212022 Company: 44 109 €20222023 Company: 45 868 €20232024 Company: 47 871 €20242025 Company: 49 981 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 8 982 €20192020 Company: 8 821 €2021 Company: 43 999 €20212022 Company: 44 109 €2023 Company: 45 868 €20232024 Company: 47 871 €2025 Company: 49 981 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (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 1 720 2 110 0 50 637 49 981 0
2024 250 2 003 0 55 027 47 871 0
2023 650 1 759 0 53 024 45 868 0
2022 125 110 0 51 265 44 109 0
2021 44 271 35 179 0 52 102 43 999 0
2020 0 -161 0 16 177 8 821 0
2019 1 000 853 0 16 338 8 982 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0

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
122.7 %
Net profit / revenue
Return on equity (ROE)
4.2 %
Net profit / equity
Return on assets (ROA)
4.2 %
Net profit / assets
Equity ratio
98.7 %
Equity / assets
Debt ratio
1.3 %
Liabilities / assets

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 e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 31 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 93291Amusement and recreation activities n.e.c. Main
  • 69202Bookkeeping, tax consulting

Rulings 5

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20061812 / 5
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20061812 / 4
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20061812 / 3
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 20061812 / 2
2 Dec 2017
 Amendment entry In force
2 Dec 2017
 PDF
Ä 20061812
16 Oct 2012
 First entry In force
16 Oct 2012
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data