Z&F OÜ

In liquidation Registry code 14952678 OÜ Tartu linn Registered 15 Apr 2020
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Z&F OÜ is a OÜ based in Tartu linn, registry code 14952678, status: in liquidation. Main activity: Other sports and recreation education. Its annual report for 2026 shows revenue of €0 and 0 employees.

Revenue
0 €
Employees
0
±0 vs 2025

2026 · annual report, e-Äriregister

Position in the industry Education · EMTAK 85

  • Revenue · 2026 0 €
    industry median 1 299 € · companies in the industry: 67

Taxes and turnover

No tax data available. EMTA publishes data for those who paid state taxes, filed a VAT return or had employees in the quarter. New and small companies may be missing.

Financials by year

2021 – 2026
Revenue, € 2026: 0 € · industry median 1 299 € · above 5% of the industry
02 0004 0006 0008 00010 0002021 Company: 4 020 € Industry median: 1 251 €20212022 Company: 4 227 € Industry median: 1 727 €20222023 Company: 8 951 € Industry median: 1 800 €20232024 Company: 2 370 € Industry median: 2 003 €20242025 Company: 0 € Industry median: 2 265 €20252026 Company: 0 € Industry median: 1 299 €202602 0004 0006 0008 00010 0002021 Company: 4 020 € Industry median: 1 251 €2022 Company: 4 227 € Industry median: 1 727 €20222023 Company: 8 951 € Industry median: 1 800 €2024 Company: 2 370 € Industry median: 2 003 €20242025 Company: 0 € Industry median: 2 265 €2026 Company: 0 € Industry median: 1 299 €2026
  • Company
  • Industry median

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

Net profit, € 2026: 1 € · +100.4% vs 2025 · industry median 0 € · above 55% of the industry
-3 000-2 000-1 00001 0002021 Company: -2 312 € Industry median: 207 €20212022 Company: -549 € Industry median: 93 €20222023 Company: 928 € Industry median: 179 €20232024 Company: -151 € Industry median: 102 €20242025 Company: -236 € Industry median: 136 €20252026 Company: 1 € Industry median: 0 €2026-3 000-2 000-1 00001 0002021 Company: -2 312 € Industry median: 207 €2022 Company: -549 € Industry median: 93 €20222023 Company: 928 € Industry median: 179 €2024 Company: -151 € Industry median: 102 €20242025 Company: -236 € Industry median: 136 €2026 Company: 1 € Industry median: 0 €2026
  • Company
  • Industry median

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

Net profit margin, % 2024: -6.4 % · −16.7 pp vs the year before · industry median 7.1 % · above 23% of the industry
-60-40-200202021 Company: -57.5 % Industry median: 9.8 %20212022 Company: -13.0 % Industry median: 6.8 %20222023 Company: 10.4 % Industry median: 7.5 %20232024 Company: -6.4 % Industry median: 7.1 %20242025 Company: — Industry median: 6.7 %20252026 Company: — Industry median: 1.1 %2026-60-40-200202021 Company: -57.5 % Industry median: 9.8 %2022 Company: -13.0 % Industry median: 6.8 %20222023 Company: 10.4 % Industry median: 7.5 %2024 Company: -6.4 % Industry median: 7.1 %20242025 Company: — Industry median: 6.7 %2026 Company: — Industry median: 1.1 %2026
  • Company
  • Industry median

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

Assets, € 2026: 1 € · −99.4% vs 2025
01 0002 0003 0004 0002021 Company: 3 088 €20212022 Company: 2 971 €20222023 Company: 1 218 €20232024 Company: 416 €20242025 Company: 180 €20252026 Company: 1 €202601 0002 0003 0004 0002021 Company: 3 088 €2022 Company: 2 971 €20222023 Company: 1 218 €2024 Company: 416 €20242025 Company: 180 €2026 Company: 1 €2026
Equity, € 2026: 1 € · −99.4% vs 2025
-3 000-2 000-1 00001 0002021 Company: -2 312 €20212022 Company: -2 861 €20222023 Company: -1 933 €20232024 Company: 416 €20242025 Company: 180 €20252026 Company: 1 €2026-3 000-2 000-1 00001 0002021 Company: -2 312 €2022 Company: -2 861 €20222023 Company: -1 933 €2024 Company: 416 €20242025 Company: 180 €2026 Company: 1 €2026
Employees 2026: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120252026 Company: 0 Industry median: 120260.00.20.40.60.81.02021 Company: 0 Industry median: 12022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 12024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 12026 Company: 0 Industry median: 12026
  • Company
  • Industry median

Industry: Education (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
2026 0 1 0 1 1 0
2025 0 -236 0 180 180 0
2024 2 370 -151 0 416 416 0
2023 8 951 928 0 1 218 -1 933 0
2022 4 227 -549 0 2 971 -2 861 0
2021 4 020 -2 312 0 3 088 -2 312 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 2026

Return on equity (ROE)
100.0 %
Net profit / equity
Return on assets (ROA)
100.0 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 14 Apr 2025 – 27 Feb 2026 22 Jun 2026 Company’s own e-Äriregister
2024 14 Apr 2024 – 13 Apr 2025 13 Oct 2025 Company’s own e-Äriregister
2023 14 Apr 2023 – 13 Apr 2024 10 Oct 2024 Company’s own e-Äriregister
2022 14 Apr 2022 – 13 Apr 2023 10 Oct 2024 Company’s own e-Äriregister
2021 14 Apr 2021 – 13 Apr 2022 9 Oct 2024 Company’s own e-Äriregister
2020 15 Apr 2020 – 13 Apr 2021 7 Oct 2024 Company’s own e-Äriregister

Board

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 85519Other sports and recreation education Main

History of changes

What Value Period
Status In liquidation 6 Mar 2026 – now
Status Active 15 Apr 2020 – now

Rulings 10

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50144217 / 7
6 Mar 2026
 Termination entry In force
6 Mar 2026
 PDF
Ä 50144217 / M3
14 Oct 2025
 Warning of compulsory dissolution: insufficient net assets 14 Apr 2026 Deficiencies eliminated
14 Apr 2026
 PDF
Ä 50144217 / 6
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50144217 / 5
30 Jun 2023
 Amendment entry In force
30 Jun 2023
 PDF
Ä 50144217 / 4
14 Oct 2022
 Amendment entry In force
14 Oct 2022
 PDF
Ä 50144217 / 3
6 Apr 2022
 Amendment entry In force
6 Apr 2022
 PDF
Ä 50144217 / 2
4 Apr 2022
 Amendment entry In force
4 Apr 2022
 PDF
Ä 50144217 / M2
14 Mar 2022
 Warning of a fine: annual report not filed 13 Apr 2022 Deficiencies eliminated
4 Apr 2022
 PDF
Ä 50144217
15 Apr 2020
 First entry In force
15 Apr 2020
 PDF
Ä 50144217 / M1
14 Apr 2020
 Ruling to eliminate deficiencies 14 May 2020 Deficiencies eliminated
15 Apr 2020
 PDF

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