BZD OÜ is a OÜ based in Tartu linn, registry code 16240019, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €173 724 with 6 employees.
Turnover
173 724 €
↓ 21.5%vs Q2 2026
State taxes
18 074 €
↓ 37.7%vs Q2 2026
Labour taxes
9 372 €
↓ 17.1%vs Q2 2026
Employees
6
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Turnover · Q3 2026173 724 €
above 82% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee1 562 €
above 69% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025659 557 €
above 90% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20250.3 %
above 41% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 173 724 € · −21.5% vs Q2 2026 · industry median 48 370 € · above 82% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 562 € · −17.1% vs Q2 2026 · industry median 1 201 € · above 69% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 6 · +0.0% vs Q2 2026State taxes, € Q3 2026: 18 074 € · −37.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
173 724
18 074
9 372
6
Q2 2026
221 370
28 998
11 299
6
Q1 2026
154 293
18 368
11 529
7
Q4 2025
188 951
21 574
11 847
7
Q3 2025
159 434
20 432
11 932
6
Q2 2025
158 480
16 417
9 380
7
Q1 2025
177 838
13 834
8 137
6
Q4 2024
183 220
14 413
6 777
6
Q3 2024
171 371
8 115
5 603
5
Q2 2024
172 042
13 833
7 338
7
Q1 2024
180 458
14 647
7 846
8
Q4 2023
199 047
9 813
4 959
8
Q3 2023
190 589
11 899
3 901
6
Q2 2023
259 497
13 473
5 497
4
Q1 2023
263 223
11 305
5 598
5
Q4 2022
252 441
11 304
2 854
4
Q3 2022
186 849
8 566
2 920
1
Q2 2022
184 694
4 317
2 013
1
Q1 2022
109 716
4 476
1 832
2
Labour taxes per employee per month
521 €
Turnover per employee in the quarter
28 954 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € thousand 2025: 659 557 € · −5.0% vs 2024 · industry median 47 451 € · above 90% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 1 943 € · −95.2% vs 2024 · industry median 68 € · above 67% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 0.3 % · −5.5 pp vs the year before · industry median 1.1 % · above 41% of the industry
Company
Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 453 332 € · +73.6% vs 2024Equity, € thousand 2025: 188 786 € · +1.0% vs 2024Employees2025: 6 · +20.0% vs 2024 · industry median 3 · above 70% of the industry
Company
Industry median
Industry: Food and beverage 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
659 557
1 943
109 578
453 332
188 786
6
2024
694 092
40 298
79 043
261 072
186 843
5
2023
891 187
89 386
64 852
228 639
146 545
6
2022
814 080
77 995
31 635
208 265
57 159
3
2021
4 509
-23 536
0
110 975
-20 836
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
0.3 %
Net profit / revenue
Return on equity (ROE)
1.0 %
Net profit / equity
Return on assets (ROA)
0.4 %
Net profit / assets
Equity ratio
41.6 %
Equity / assets
Debt ratio
58.4 %
Liabilities / assets
Current ratio
3.88
Current assets / current liabilities
Revenue per employee
109 926 €
Revenue / average full-time employees
Labour cost per employee per month
1 522 €
Labour costs / employees / 12 months (incl. employer taxes)
