M.J.A. AUDIT s. r. o.

Company financial profile・Company ID 31356931・Strmý vŕšok 50/8050, 84106 Bratislava・Founded 1993

Financial report Financial statements

Active

Turnover 2025

840 €

−97 %

Company ID: 31356931
Tax ID: 2020295970
VAT ID: SK2020295970, under §4, registered since Friday, October 1, 1993VAT registration is deregistered

Registered office: M.J.A. AUDIT s. r. o.Strmý vŕšok 50/8050 84106 Bratislava
Established: Tuesday, August 31, 1993
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Bratislava III, Sro/5632/B

Profit 2025

−20 K €

−724 %Net profit after tax

Assets

9,722 €

−73 %Total assets, stated excl. VAT

Equity

4,790 €

−80 %Assets less external liabilities

Debt ratio

50.7 %

+20 ppLiabilities / total assets

Gross margin

-100.5 %

−98 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−724 %

Profit after tax as reported in each year's financial statements. A negative value is a loss.

Revenue

−72 %

Sales of products, services and goods, i.e. income from the company's core business, without other revenue.

Income tax

Tax liability trend

Total tax is the income tax reported in the income statement. Payable tax is the part the company pays to the state for that year.

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

-2,351.3 %

−2,364 pp

Profit / revenue

Profit margin

-2,351.3 %

−2,455 pp

Profit / sales

ROA

-203.2 %

−212 pp

Return on assets

ROE

-412.3 %

−425 pp

Return on equity

Return on costs

-95.9 %

−110 pp

Profit / (revenue − profit)

Added value to revenue

-100.5 %

−100 pp

Added value / revenue

Earnings before tax

−19 K €

−615 %

Profit + income tax

Effective tax

-1.8 %

−18 pp

Income tax / earnings before tax

Total revenue

Sales + other operating + financial income

All of the company's revenue for the year. Unlike sales, it also includes asset sales, financial and other revenue.

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	24 K €	20 K €	3,045 €	840 €
Value added	11 K €	13 K €	−83 €	−844 €
Operating revenue	33 K €	21 K €	25 K €	840 €
Profit after tax	9,801 €	7,119 €	3,165 €	−20 K €
Income tax	1,343 €	1,253 €	604 €	340 €

Revenue, costs and profit for each year, from the published financial statements.

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	3,246 €	3,194 €	3,269 €	0 €

The main activity is untaxed, the business activity taxed. Figures from the published financial statements.

Assetsexcl. VAT

Non-current assets4,240 €
Current assets5,482 €

What the company holds at year end: non-current and current assets, stated excl. VAT.

Liabilities and equity

Equity4,790 €
Liabilities4,932 €

How those assets are financed: equity and external liabilities. Equity and liabilities always equal assets.

Balance sheet

Assets (excl. VAT)

Item	2022	2023	2024	2025
Total assets	49 K €	26 K €	36 K €	9,722 €
Non-current assets	0 €	0 €	21 K €	4,240 €
Property, plant and equipment	0 €	0 €	21 K €	4,240 €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	49 K €	26 K €	14 K €	5,482 €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	14 K €	9,067 €	2,962 €	1,440 €
Financial accounts	35 K €	17 K €	11 K €	4,042 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	49 K €	26 K €	36 K €	9,722 €
Equity	45 K €	21 K €	25 K €	4,790 €
Share capital	14 K €	14 K €	14 K €	14 K €
Profit/loss of previous years	21 K €	0 €	7,119 €	10 K €
Profit/loss for the accounting period after tax	9,801 €	7,119 €	3,165 €	−20 K €
Liabilities	4,352 €	4,669 €	11 K €	4,932 €
Non-current liabilities	2 €	2 €	2 €	2 €
Current liabilities	4,204 €	4,644 €	11 K €	4,930 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	146 €	23 €	0 €	0 €
Provisions	0 €	0 €	0 €	0 €

Assets and how they are financed at the end of each year. Assets are stated excl. VAT.

Company reliability

The entity is listed as an unreliable VAT payerNo
Former unreliable VAT payerNo
Excess VAT deductionLatest taxable periodQ126Excess deduction for the period0 €Tax liability for the period10.68 €No
Tax reliability indexHighly reliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

16 registered activities

poskytovanie audítorských služieb,Valid Wednesday, December 29, 2004 – Tuesday, August 30, 2011
ekonomické a organizačné poradenstvo,Valid from Monday, January 21, 2002
organizačné zabezpečenie vzdelávacích a rekvalifikačných kurzov,Valid from Monday, January 21, 2002
poradenská činnosť v rozsahu predmetu podnikania,Valid from Monday, January 21, 2002
prenájom spotrebného a priemyselného tovaru,Valid from Monday, January 21, 2002
sprostredkovanie predaja, prenájmu a kúpy nehnuteľností,Valid from Monday, January 21, 2002
sprostredkovateľská činnosť v rozsahu voľnej živnosti,Valid from Monday, January 21, 2002
vedenie účtovníctva,Valid from Monday, January 21, 2002
overovanie ročnej účtovnej závierky podľa zákona č. 71/1992 Zb. o audítoroch a Slovenskej komore audítorov,Valid Thursday, April 12, 2001 – Tuesday, December 28, 2004
- organizovanie kurzov pre podnikateľov a managerov,Valid Monday, March 20, 1995 – Sunday, January 20, 2002

Statutory bodies and related persons

Statutory body

1 active of 10

Ing. Anna JankovičováActive
Konateľfrom Tuesday, August 31, 1993
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Ing. Peter DaňovskýEnded
KonateľTuesday, June 21, 2005 – Tuesday, October 31, 2006
Address Sklenárova, 18, 821 09, Bratislava, Slovensko
Ing. Dagmar MezníkováEnded
KonateľFriday, May 16, 2003 – Monday, December 18, 2006
Address Jégeho 13, 82108 Bratislava, Slovenská republika
Mag. Emilie Janeba-HirtlEnded
KonateľMonday, January 21, 2002 – Thursday, December 11, 2003
Address Astrová 757/2, 82101 Bratislava, Slovenská republika
Mag. Dr. Emilie Janeba-HirtlEnded
KonateľWednesday, August 15, 2001 – Monday, December 18, 2006
Address Mozartgasse, 17, 3011, Pukerdorfs, Rakúsko
Mag. Emilie Janeba-HirtlEnded
KonateľWednesday, August 15, 2001 – Monday, August 22, 2005
Address Mozartgasse, 17, 3011, Pukerdorfs, Rakúsko
Ing. Ján A. Oberhauser, CSc.Ended
KonateľThursday, April 12, 2001 – Friday, May 16, 2003
Address Astrová 50, 82101 Bratislava, Slovenská republika
Martin JankovičEnded
KonateľMonday, March 20, 1995 – Wednesday, April 11, 2001
Address Škultétyho 16, Bratislava, Slovenská republika
Ing. Anna JankovičováEnded
KonateľTuesday, August 31, 1993 – Wednesday, April 11, 2001
Address Grösslingova 34, Bratislava, Slovenská republika
Miroslav JílekEnded
KonateľTuesday, August 31, 1993 – Sunday, March 19, 1995
Address Znievska 21, Bratislava, Slovenská republika

Related persons

1 active of 21

Ing. Anna JankovičováActive
Spoločník v.o.s. / s.r.o.from Tuesday, August 3, 2010
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Share100 %Contribution13,544 EUR
Ing. Anna JankovičováEnded
Spoločník v.o.s. / s.r.o.Tuesday, December 19, 2006 – Monday, August 2, 2010
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Share100 %Contribution408,000 SKK
TPA Horwath Wirtschaftstreuhand und Steuerberatung GmbHEnded
Spoločník v.o.s. / s.r.o.Wednesday, September 14, 2005 – Monday, December 18, 2006
Address Praterstrasse, 62 - 64, A - 1020, Wien, Rakúsko
Share50.98 %Contribution208,000 SKK
Ing. Anna JankovičováEnded
Spoločník v.o.s. / s.r.o.Friday, December 12, 2003 – Monday, December 18, 2006
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Share49.02 %Contribution200,000 SKK
Ing. Anna JankovičováEnded
Spoločník v.o.s. / s.r.o.Monday, January 21, 2002 – Thursday, December 11, 2003
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Share24.51 %Contribution100,000 SKK
Ing. Ján A. Oberhauser, CSc.Ended
Spoločník v.o.s. / s.r.o.Monday, January 21, 2002 – Thursday, December 11, 2003
Address Astrová 50, 82101 Bratislava, Slovenská republika
Share24.51 %Contribution100,000 SKK
TPA Treuhand Partner Austria Wirtschaftstreuhand und Steuerberatung GmbHEnded
Spoločník v.o.s. / s.r.o.Monday, January 21, 2002 – Tuesday, September 13, 2005
Address Praterstrasse, 62 - 64, A - 1020, Wien, Rakúsko
Ing. Anna JankovičováEnded
Spoločník v.o.s. / s.r.o.Thursday, April 12, 2001 – Sunday, January 20, 2002
Address Grösslingova 34, 81109 Bratislava, Slovenská republika
Share50 %Contribution100,000 SKK
Ing. Ján A. Oberhauser, CSc.Ended
Spoločník v.o.s. / s.r.o.Thursday, April 12, 2001 – Sunday, January 20, 2002
Address Astrová 50, 82101 Bratislava, Slovenská republika
Share50 %Contribution100,000 SKK
Elena HandrickEnded
Spoločník v.o.s. / s.r.o.Monday, February 8, 1999 – Wednesday, April 11, 2001
Address Grösslingova 34, Bratislava, Slovenská republika
Share20 %Contribution40,000 SKK

Company history

7 changes in the register

Names
6 records
- M.J.A. AUDIT s. r. o.from Wednesday, August 31, 2011
- J.A. AUDIT, s.r.o.Tuesday, December 19, 2006 – Tuesday, August 30, 2011
- TPA Horwath AUDIT, s.r.o.Wednesday, December 29, 2004 – Monday, December 18, 2006
- TPA-AUDIT Consulting, s.r.o.Thursday, April 12, 2001 – Tuesday, December 28, 2004
- I. SEC, spol. s r.o.Monday, March 20, 1995 – Wednesday, April 11, 2001
- 1. SEC, spol. s r.o.Tuesday, August 31, 1993 – Sunday, March 19, 1995
Registered office
3 records
- Strmý vŕšok 50/8050, 84106 Bratislava, Slovenská republikafrom Wednesday, August 31, 2011
- Ružová dolina 6, 82108 Bratislava, Slovenská republikaFriday, December 12, 2003 – Tuesday, August 30, 2011
- Grösslingova 34, 81109 Bratislava, Slovenská republikaTuesday, August 31, 1993 – Thursday, December 11, 2003

Companies in which this company is a shareholder

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Bratislava III
Registration number: Sro/5632/B
Main activity: Účtovnícke a audítorské činnosti, vedenie účtovných kníh; daňové poradenstvo
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: DeregisteredDetected on: Tuesday, September 1, 2026

Legal facts

9 entries from the business register

Wednesday, August 31, 2011Rozhodnutie jediného spoločníka zo dňa 31.05.2011 o zmene obchodného mena: J.A. AUDIT, s.r.o. na nové obchodné meno: M.J.A. AUDIT s. r. o.
Wednesday, November 1, 2006Zápisnica z valného zhromaždenia zo dňa 19.10.2006.
Tuesday, August 23, 2005Zápisnica z valného zhromaždenia zo dňa 21.6.2005. Dodatok č. 1 k spoločnskej zmluve zo dňa 15.7.2005.
Wednesday, December 29, 2004Zmena obchodného mena spoločnosti na základe rozhodnutia valného zhromaždenia dňa 24.11.2004 z pôvodného: "TPA-AUDIT Consulting, s.r.o." na nové: "TPA Horwath AUDIT, s.r.o."
Friday, December 12, 2003Ing. Ján. A. Oberhauser CSc., deň zániku funkcie konateľa: 16.5.2003. Notárska zápisnica č. N 93/2003, Nz 37446/2003 zo dňa 16.5.2003. Zápisnica z valného zhromaždenia zo dňa 30.7.2003.
Monday, January 21, 2002Zápisnica z valného zhromaždenia dňa 15.8.2001. Zápisnica z valného zhromaždenia dňa 28.8.2001. Spoločenská zmluva - úplné znenie zi 17.12.2001.
Thursday, April 12, 2001- Zápisnica z valného zhromaždenia zo dňa 26.10.2000. - Zápisnica z valného zhromaždenia zo dňa 10.11.2000. - Zmena obchodného mena z: I. SEC, spol. s r.o. na: TPA-AUDIT Consulting s.r.o..
Monday, March 20, 1995Zápisnica z valného zhromaždenia zo dňa 28.7.1994. Zmluva o prevode obchodného podielu zo dňa 3.10.1994. Rozhodnutie o zmene spoločenskej zmluvy zo dňa 3.10.1994. Starý spis: S.r.o. 11592
Tuesday, August 31, 1993Spoločnosť založená spoločenskou zmluvou dňa 9. 8. 1993 v súlade s príslušnými ustanove- niami Obchodného zákonníka č. 513/1991 Zb. Starý spis: S.r.o. 11592

M.J.A. AUDIT s. r. o.

Registered office

M.J.A. AUDIT s. r. o.

Strmý vŕšok 50/8050, 84106 Bratislava

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M.J.A. AUDIT s. r. o.

Profit

Revenue

Income tax

Financial indicators

Total revenue

Income statement

Non-profit resources and costs

Assetsexcl. VAT

Liabilities and equity

Balance sheet

Assets (excl. VAT)

Liabilities and equity

Company reliability

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Company history

Names

Registered office

Companies in which this company is a shareholder

Companies in which this company is a shareholder

Registration

Legal facts

Registered office

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Companies in which this company is a shareholder