Z&M OÜ

Active Registry code 14728194 OÜ Tallinn Registered 22 May 2019
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Z&M OÜ is a OÜ based in Tallinn, registry code 14728194, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €26 245 and 1 employees.

Turnover
—
State taxes
482 €
↑ 1.9% vs Q3 2025
Labour taxes
508 €
↑ 1.2% vs Q3 2025
Employees
—

Q4 2025 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Revenue · 2025 26 245 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 36.5 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q1 2022 – Q4 2025
Labour taxes per employee, € Q2 2025: 809 € · +0.1% vs Q1 2025 · industry median 899 € · above 40% of the industry
02004006008001 000Q1 2022 Company: — Industry median: 645 €Q1·22Q2 2022 Company: 650 € Industry median: 681 €Q3 2022 Company: — Industry median: 697 €Q3·22Q4 2022 Company: — Industry median: 693 €Q2 2024 Company: — Industry median: 806 €Q2·24Q3 2024 Company: 840 € Industry median: 806 €Q4 2024 Company: 806 € Industry median: 806 €Q4·24Q1 2025 Company: 808 € Industry median: 863 €Q2 2025 Company: 809 € Industry median: 899 €Q2·25Q3 2025 Company: — Industry median: 922 €Q4 2025 Company: — Industry median: 903 €Q4·2502004006008001 000Q4 2022 Company: — Industry median: 693 €Q2 2024 Company: — Industry median: 806 €Q2·24Q3 2024 Company: 840 € Industry median: 806 €Q4 2024 Company: 806 € Industry median: 806 €Q4·24Q1 2025 Company: 808 € Industry median: 863 €Q2 2025 Company: 809 € Industry median: 899 €Q2·25Q3 2025 Company: — Industry median: 922 €Q4 2025 Company: — Industry median: 903 €Q4·25
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2025: 1 · +0.0% vs Q1 2025
0.00.20.40.60.81.0Q1 2022 Company: —Q1·22Q2 2022 Company: 1Q3 2022 Company: —Q3·22Q4 2022 Company: —Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·250.00.20.40.60.81.0Q4 2022 Company: —Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25
State taxes, € Q4 2025: 482 € · +1.9% vs Q3 2025
0200400600800Q1 2022 Company: 558 €Q1·22Q2 2022 Company: 609 €Q3 2022 Company: 623 €Q3·22Q4 2022 Company: 32 €Q2 2024 Company: —Q2·24Q3 2024 Company: 787 €Q4 2024 Company: 753 €Q4·24Q1 2025 Company: 756 €Q2 2025 Company: 757 €Q2·25Q3 2025 Company: 473 €Q4 2025 Company: 482 €Q4·250200400600800Q4 2022 Company: 32 €Q2 2024 Company: —Q2·24Q3 2024 Company: 787 €Q4 2024 Company: 753 €Q4·24Q1 2025 Company: 756 €Q2 2025 Company: 757 €Q2·25Q3 2025 Company: 473 €Q4 2025 Company: 482 €Q4·25
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q4 2025 — 482 508 —
Q3 2025 — 473 502 —
Q2 2025 — 757 809 1
Q1 2025 — 756 808 1
Q4 2024 — 753 806 1
Q3 2024 — 787 840 1
Q2 2024 — — — 1
Q4 2022 — 32 34 —
Q3 2022 — 623 664 —
Q2 2022 — 609 650 1
Q1 2022 — 558 595 —

Financials by year

2019 – 2025
Revenue, € 2025: 26 245 € · +270.7% vs 2024 · industry median 8 249 € · above 80% of the industry
010 00020 00030 0002019 Company: 10 € Industry median: 6 817 €20192020 Company: 3 265 € Industry median: 5 869 €20202021 Company: 9 600 € Industry median: 6 379 €20212022 Company: 1 337 € Industry median: 6 970 €20222023 Company: 0 € Industry median: 7 275 €20232024 Company: 7 079 € Industry median: 7 630 €20242025 Company: 26 245 € Industry median: 8 249 €2025010 00020 00030 0002019 Company: 10 € Industry median: 6 817 €20192020 Company: 3 265 € Industry median: 5 869 €2021 Company: 9 600 € Industry median: 6 379 €20212022 Company: 1 337 € Industry median: 6 970 €2023 Company: 0 € Industry median: 7 275 €20232024 Company: 7 079 € Industry median: 7 630 €2025 Company: 26 245 € Industry median: 8 249 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 9 586 € · +1 019.9% vs 2024 · industry median 29 € · above 94% of the industry
-10 000-5 00005 00010 0002019 Company: 10 € Industry median: 67 €20192020 Company: 1 854 € Industry median: 24 €20202021 Company: 2 841 € Industry median: 45 €20212022 Company: -7 873 € Industry median: 47 €20222023 Company: -150 € Industry median: 38 €20232024 Company: 856 € Industry median: 26 €20242025 Company: 9 586 € Industry median: 29 €2025-10 000-5 00005 00010 0002019 Company: 10 € Industry median: 67 €20192020 Company: 1 854 € Industry median: 24 €2021 Company: 2 841 € Industry median: 45 €20212022 Company: -7 873 € Industry median: 47 €2023 Company: -150 € Industry median: 38 €20232024 Company: 856 € Industry median: 26 €2025 Company: 9 586 € Industry median: 29 €2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 36.5 % · +24.4 pp vs the year before · industry median 1.5 % · above 91% of the industry
-600-400-20002002019 Company: — Industry median: 2.8 %20192020 Company: 56.8 % Industry median: 2.4 %20202021 Company: 29.6 % Industry median: 2.5 %20212022 Company: -588.9 % Industry median: 2.3 %20222023 Company: — Industry median: 2.1 %20232024 Company: 12.1 % Industry median: 1.6 %20242025 Company: 36.5 % Industry median: 1.5 %2025-600-400-20002002019 Company: — Industry median: 2.8 %20192020 Company: 56.8 % Industry median: 2.4 %2021 Company: 29.6 % Industry median: 2.5 %20212022 Company: -588.9 % Industry median: 2.3 %2023 Company: — Industry median: 2.1 %20232024 Company: 12.1 % Industry median: 1.6 %2025 Company: 36.5 % Industry median: 1.5 %2025
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 17 019 € · +449.9% vs 2024
05 00010 00015 00020 0002019 Company: 10 €20192020 Company: 3 948 €20202021 Company: 13 688 €20212022 Company: 4 081 €20222023 Company: 3 960 €20232024 Company: 3 095 €20242025 Company: 17 019 €202505 00010 00015 00020 0002019 Company: 10 €20192020 Company: 3 948 €2021 Company: 13 688 €20212022 Company: 4 081 €2023 Company: 3 960 €20232024 Company: 3 095 €2025 Company: 17 019 €2025
Equity, € 2025: 9 623 € · +25 908.1% vs 2024
-2 50002 5005 0007 50010 0002019 Company: —20192020 Company: 3 697 €20202021 Company: 7 205 €20212022 Company: -669 €20222023 Company: -819 €20232024 Company: 37 €20242025 Company: 9 623 €2025-2 50002 5005 0007 50010 0002019 Company: —20192020 Company: 3 697 €2021 Company: 7 205 €20212022 Company: -669 €2023 Company: -819 €20232024 Company: 37 €2025 Company: 9 623 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Personal service 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 26 245 9 586 7 143 17 019 9 623 1
2024 7 079 856 7 793 3 095 37 1
2023 0 -150 0 3 960 -819 0
2022 1 337 -7 873 5 581 4 081 -669 1
2021 9 600 2 841 3 149 13 688 7 205 1
2020 3 265 1 854 0 3 948 3 697 0
2019 10 10 0 10 — 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
36.5 %
Net profit / revenue
Return on equity (ROE)
99.6 %
Net profit / equity
Return on assets (ROA)
56.3 %
Net profit / assets
Equity ratio
56.5 %
Equity / assets
Debt ratio
43.5 %
Liabilities / assets
Current ratio
2.29
Current assets / current liabilities
Revenue per employee
26 245 €
Revenue / average full-time employees
Labour cost per employee per month
595 €
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 16 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 14 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 4 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 11 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 20 Jan 2021 Company’s own e-Äriregister
2019 22 May 2019 – 31 Dec 2019 2 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

  • Natalja Kutsenok
    Member of a senior management body (management or supervisory board) · since 14 May 2022

Founders and other persons

Activities (EMTAK)

  • 96211Hairdressing and barber activities Main
Rulings
Number, date Title Deadline State Document
Ä 50120112 / 5
14 Sep 2023
Amendment entry In force
14 Sep 2023
PDF
Ä 50120112 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50120112 / 3
17 May 2023
Amendment entry In force
17 May 2023
PDF
Ä 50120112 / 2
7 Sep 2020
Amendment entry In force
7 Sep 2020
PDF
Ä 50120112
22 May 2019
First entry In force
22 May 2019
PDF

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