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Flexum OÜ

Legal form:

Private limited company

Registry code:

14222841

VAT no.:

EE101988241

Fiscal-year period:

01.01 - 31.12

Established:

17.03.2017 (9)

Former business names:

JZgrupp OÜ

Capital:

2 500 EUR

Address:

Laki tn 26, Mustamäe linnaosa, Tallinn, Harju maakond, 12915

Status:

Registered

Contacts

Email:

j.zupsman@gmail.com

Phone:

+372 5012286

Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
46901 - Non-specialised wholesale trade

VAT liability

	Start	End
EE101988241	17.07.2017

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	05.08.2024	Valid
2022	01.01.2022 - 31.12.2022	04.08.2023	Valid
2021	01.01.2021 - 31.12.2021	06.10.2022	Valid
2020	01.01.2020 - 31.12.2020	27.07.2021	Valid
2019	01.01.2019 - 31.12.2019	02.06.2020	Valid
2018	01.01.2018 - 31.12.2018	25.03.2019	Valid
2017	17.03.2017 - 31.12.2017	12.06.2018	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 12.06.2026.

???

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Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	117 140 €	42 308 €	891 012 €30.2%	9
Kokku 2026:	117 140 €	42 308 €	891 012 €
2025 Q4	118 462 €	42 152 €	1 276 151 €53.5%	8
2025 Q3	77 633 €	25 475 €	831 102 €11.7%	8
2025 Q2	61 900 €	24 955 €	941 233 €16.6%	8
2025 Q1	58 900 €	26 053 €	807 438 €4.8%	8
Kokku 2025:	316 895 €	118 635 €	3 855 924 €27.8%
2024 Q4	78 272 €	25 428 €	770 489 €14.4%	9
2024 Q3	52 992 €	25 087 €	673 671 €2.1%	9
2024 Q2	53 815 €	26 759 €	688 260 €22.3%	9
2024 Q1	58 968 €	27 946 €	885 755 €17.4%	9
Kokku 2024:	244 047 €	105 220 €	3 018 175 €1.1%
2023 Q4	67 518 €	27 761 €	754 193 €11.3%	7
2023 Q3	69 689 €	25 770 €	677 635 €21.3%	7
2023 Q2	70 762 €	27 354 €	861 063 €24.4%	7
2023 Q1	72 621 €	29 895 €	692 441 €0.8%	7
Kokku 2023:	280 589 €	110 781 €	2 985 332 €44.4%
2022 Q4	81 064 €	30 108 €	686 723 €73.3%	8
2022 Q3	73 847 €	26 888 €	2 569 006 €136.3%	8
2022 Q2	78 187 €	26 287 €	1 087 393 €5.9%	7
2022 Q1	79 798 €	27 206 €	1 027 063 €0.6%	7
Kokku 2022:	312 896 €	110 490 €	5 370 185 €47.8%
2021 Q4	90 184 €	25 013 €	1 033 328 €21.1%	7
2021 Q3	80 729 €	24 680 €	852 958 €1.8%	7
2021 Q2	88 428 €	23 493 €	837 994 €7.9%	7
2021 Q1	76 232 €	22 354 €	909 425 €6.2%	7
Kokku 2021:	335 573 €	95 540 €	3 633 705 €7.6%
2020 Q4	102 247 €	20 658 €	969 833 €20.3%	6
2020 Q3	90 771 €	20 046 €	806 007 €0.8%	6
2020 Q2	88 216 €	19 305 €	812 633 €3.2%	6
2020 Q1	82 663 €	18 801 €	787 117 €2.6%	6
Kokku 2020:	363 897 €	78 810 €	3 375 590 €11.0%
2019 Q4	83 626 €	17 431 €	807 750 €11.4%	6
2019 Q3	74 481 €	17 731 €	725 048 €12.3%	5
2019 Q2	81 218 €	16 362 €	827 063 €21.2%	5
2019 Q1	74 086 €	17 259 €	682 326 €2.6%	5
Kokku 2019:	313 411 €	68 783 €	3 042 187 €10.7%
2018 Q4	75 484 €	15 793 €	665 319 €6.4%	5
2018 Q3	71 835 €	15 910 €	710 878 €1.6%	5
2018 Q2	75 210 €	14 670 €	722 294 €11.1%	5
2018 Q1	72 105 €	15 214 €	650 076 €7.7%	5
Kokku 2018:	294 634 €	61 587 €	2 748 567 €165.6%
2017 Q4	70 788 €	14 848 €	704 176 €113.0%	5
2017 Q3	32 550 €	5 962 €	330 523 €	5
Kokku 2017:	103 338 €	20 810 €	1 034 699 €

Revenue by industry

	2022	2023	2024
Non-specialised wholesale trade	3 479 757 €	1 903 155 €	2 263 073 €

Tax debts

No tax debt found

No tax debt as of 12.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Janek Zupsman	37605XXXXXX	01.05.1976 (50)	Board member	17.03.2017	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Janek Zupsman	37605XXXXXX	01.05.1976 (50)	Shareholder	2 500,00 EUR	100	Sole ownership	16.08.2023	-

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Janek Zupsman	37605XXXXXX	01.05.1976 (50)	Founder	16.03.2017	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Janek Zupsman	37605XXXXXX	01.05.1976 (50)	Direct holding	27.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2 inactive record hidden, extended access to the information portal is required to view history!

2026 Q1

Turnover

Amount

891 012 €

Monthly average

297 004 €

Per employee

33 000 €

Equity ratio

11 880,16%

Labour taxes

Turnover ratio

4,75%

Tax ratio

36,12%

Monthly average

14 103 €

Per employee

1 659 €

State taxes

Monthly average

39 047 €

Turnover ratio

13,15%

Estimated salary

Gross salary

3 035 €

Net salary

2 402 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	573 703 €7.5%	533 515 €10.1%	484 459 €11.8%	433 170 €8.7%	398 379 €9.3%	439 442 €
Non-current assets	638 070 €17.6%	774 227 €9.2%	709 035 €0.2%	710 509 €44.0%	493 546 €13.4%	435 305 €
Total assets	1 211 773 €7.3%	1 307 742 €9.6%	1 193 494 €4.4%	1 143 679 €28.2%	891 925 €2.0%	874 747 €
Short-term liabilities	595 688 €5.3%	565 633 €31.6%	429 855 €22.9%	557 416 €28.4%	434 137 €7.8%	470 903 €
Long-term liabilities	88 390 €18.1%	107 939 €21.9%	138 153 €30.3%	106 017 €56.3%	67 832 €52.5%	142 879 €
Total liabilities	684 078 €1.6%	673 572 €18.6%	568 008 €14.4%	663 433 €32.2%	501 969 €18.2%	613 782 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	617 511 €4.6%	590 486 €27.1%	464 746 €19.9%	387 456 €49.9%	258 465 €37.4%	188 092 €
Net profit	-92 316 €324.2%	41 184 €74.0%	158 240 €75.3%	90 290 €30.0%	128 991 €83.3%	70 373 €
Equity	527 695 €16.8%	634 170 €1.4%	625 486 €30.2%	480 246 €23.2%	389 956 €49.4%	260 965 €
Turnover	2 263 073 €18.9%	1 903 155 €45.3%	3 479 757 €66.7%	2 086 852 €3.0%	2 026 634 €12.1%	1 808 479 €
Profit margin	-4.08%288.5%	2.16%52.4%	4.55%5.1%	4.33%32.0%	6.36%63.6%	3.89%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	GA CPS	-S ASX	XEW FZE	73 843	83 365
Liquidity
Current ratio	X.C	F.Y	X.K	0.8	0.9
Quick ratio	J.Q	R.W	B.O	0.3	0.4
Cash ratio	R.W	G.A	L.A	0.0	0.1
Efficiency
Days sales outstanding (dso)	AT.Q	ZM.V	JV.Q	29.5	32.9
Asset turnover	F.D	N.B	C.N	2.1	2.3
Structure
Debt ratio	A.X	M.J	K.E	0.6	0.6
Profitability
Operating margin	S.L%	-K.I%	I.T%	2.6%	3.6%
Net profit margin	-H.O%	S.E%	V.Q%	4.3%	6.4%
Return on assets (roa)	-M.O%	O.F%	NU.J%	8.9%	14.6%
Return on equity (roe)	-DD.U%	X.T%	NS.X%	18.8%	33.1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 50053222 / 10	26.09.2025	Entry - Second, constitutive merger entry (on acquiring entity’s registry card)		Entered into force (26.09.2025)
Ä 50053222 / M3	02.09.2025	Order to remedy deficiencies - Second, constitutive merger entry (on acquiring entity’s registry card)	30.09.2025	Deficiencies remedied (26.09.2025)
Ä 50053222 / M2	11.07.2024	Fine-warning order – annual report not filed	10.08.2024	Deficiencies remedied (06.08.2024)
Ä 50053222 / 9	20.01.2023	Entry - Amendment entry		Entered into force (20.01.2023)
Ä 50053222 / 8	20.01.2018	Entry - Amendment entry		Entered into force (20.01.2018)

1 - 5 / 13 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notice of company merger	17.07.2017

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
23.12.2025	Tartu Kunstikool	281.48 € Received	OPERATING EXPENSES Vocational education
11.11.2025	Tartu Kunstikool	403.00 € Received	OPERATING EXPENSES Vocational education
27.05.2025	Tallinna Polütehnikum	4 880.00 € Received	OPERATING EXPENSES Vocational education
26.04.2023	Tallinna Polütehnikum	225.60 € Received	OPERATING EXPENSES Vocational education
16.09.2022	Tallinna Polütehnikum	390.00 € Received	OPERATING EXPENSES Vocational education

Flexum OÜ

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