Company data from Slovak public registers

Andromia Insight

PRVÁ KOMERČNÁ ÚČTOVNÁ SPOLOČNOSŤ, spol. s r.o1st COMMERCIAL ACCOUNTING CORPORATION, s.r.o.skrátene: F.C.A.C., s.r.o.

Company financial profile・Company ID 31606636・Stožok 65, 96212 Stožok・Founded 1994

Financial reportFinancial statements
Active

Turnover 2025

48 K €

+24 %
Company ID
31606636
Tax ID
2021273628
VAT ID
—
Registered office
PRVÁ KOMERČNÁ ÚČTOVNÁ SPOLOČNOSŤ, spol. s r.o1st COMMERCIAL ACCOUNTING CORPORATION, s.r.o.skrátene: F.C.A.C., s.r.o.Stožok 65 96212 Stožok
Established
Monday, May 16, 1994
Legal form
Spoločnosť s ručením obmedzeným
Registered in
Obchodný registerOkresný súd Banská Bystrica, Sro/1930/S

Profit 2025

5,021 €

+59 %Net profit after tax

Assets

52 K €

+8.8 %Total assets, stated excl. VAT

Equity

50 K €

+11 %Assets less external liabilities

Debt ratio

4.5 %

−2.1 ppLiabilities / total assets

Gross margin

24.0 %

+0.1 ppGross profit / sales
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Andromia score

—

Profit

+59 %
1,157 €1,692 €1,242 €1,795 €553 €484 €988 €2,258 €863 €2,396 €3,159 €5,021 €20142015201620172018201920202021202220232024202520141,157 €20151,692 €20161,242 €20171,795 €2018553 €2019484 €2020988 €20212,258 €2022863 €20232,396 €20243,159 €20255,021 €

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

Revenue

+24 %
8,300 €7,270 €6,510 €7,374 €7,424 €11 K €9,668 €24 K €48 K €36 K €39 K €48 K €20142015201620172018201920202021202220232024202520148,300 €20157,270 €20166,510 €20177,374 €20187,424 €201911 K €20209,668 €202124 K €202248 K €202336 K €202439 K €202548 K €

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

Income tax

Tax liability trend

480 €480 €960 €480 €147 €151 €174 €414 €582 €426 €557 €697 €201420152016201720182019202020212022202320242025Total tax · 2014480 €Total tax · 2015480 €Total tax · 2016960 €Total tax · 2017480 €Total tax · 2018147 €Total tax · 2019151 €Total tax · 2020174 €Total tax · 2021414 €Total tax · 2022582 €Total tax · 2023426 €Total tax · 2024557 €Total tax · 2025697 €

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

10.4 %

+2.3 pp

Profit / revenue

Profit margin

10.4 %

+2.3 pp

Profit / sales

ROA

9.7 %

+3.1 pp

Return on assets

ROE

10.1 %

+3.0 pp

Return on equity

Return on costs

11.6 %

+2.8 pp

Profit / (revenue − profit)

Added value to revenue

24.0 %

+0.1 pp

Added value / revenue

Earnings before tax

5,718 €

+54 %

Profit + income tax

Effective tax

12.2 %

−2.8 pp

Income tax / earnings before tax

Total revenue

Sales + other operating + financial income

8,300 €20147,270 €20156,510 €20167,374 €20177,424 €201811 K €20199,668 €202024 K €202148 K €202236 K €202339 K €202448 K €2025

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

Income statement

Item2022202320242025
Sales of products, services and goods48 K €36 K €39 K €48 K €
Value added2,067 €4,610 €9,341 €12 K €
Operating revenue48 K €36 K €39 K €48 K €
Profit after tax863 €2,396 €3,159 €5,021 €
Income tax582 €426 €557 €697 €

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

Non-profit resources and costs

Item2022202320242025
Personnel costs400 €1,620 €5,451 €5,400 €

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

Assetsexcl. VAT

  • Non-current assets33 K €
  • Current assets19 K €

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

Liabilities and equity

  • Equity50 K €
  • Liabilities2,328 €

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

Balance sheet

Assets (excl. VAT)

Item2022202320242025
Total assets41 K €43 K €48 K €52 K €
Non-current assets33 K €33 K €33 K €33 K €
Property, plant and equipment0 €0 €0 €0 €
Non-current intangible assets33 K €33 K €33 K €33 K €
Non-current financial assets0 €0 €0 €0 €
Current assets7,900 €9,675 €14 K €19 K €
Inventory0 €0 €0 €0 €
Non-current receivables0 €0 €0 €0 €
Current receivables1,742 €426 €283 €1,080 €
Financial accounts6,158 €9,249 €14 K €18 K €

Liabilities and equity

Item2022202320242025
Total equity and liabilities41 K €43 K €48 K €52 K €
Equity39 K €41 K €45 K €50 K €
Share capital6,640 €6,640 €6,640 €6,640 €
Profit/loss of previous years31 K €32 K €34 K €37 K €
Profit/loss for the accounting period after tax863 €2,396 €3,159 €5,021 €
Liabilities2,115 €1,494 €3,158 €2,328 €
Non-current liabilities0 €0 €0 €0 €
Current liabilities2,115 €1,494 €3,158 €2,328 €
Long-term bank loans0 €0 €0 €0 €
Short-term bank loans0 €0 €0 €0 €
Provisions0 €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 deductionNo
  • Tax reliability indexReliable
  • Tax debtNo
  • State receivablesNo
  • State court receivablesNo
  • Debt with VšZPNo
  • Debt with UnionNo
  • Debt with Social Insurance AgencyNo

Business activities

5 registered activities

  • - vedenie účtovníctvaValid from Tuesday, June 15, 1999
  • - ekonomické a organizačné poradenstvoValid from Monday, May 16, 1994
  • - kúpa tovaru za účelom ďalšieho predaja a predaj okrem sortimentu viazaných a koncesovaných obchodný živnostíValid from Monday, May 16, 1994
  • - sprostredkovanie obchodu a služiebValid from Monday, May 16, 1994
  • - účtovné poradenstvoValid from Monday, May 16, 1994

Statutory bodies and related persons

Statutory body

1 active of 4
  • Helena FekiačováActive
    Konateľfrom Friday, December 29, 1995

    Address Stožok 65, Stožok, Slovenská republika

  • Ing. Igor LúčanskýEnded
    KonateľMonday, May 16, 1994 – Thursday, May 28, 1998

    Address Strážska 21, Zvolen, Slovenská republika

  • JUDr. Daniela BellušováEnded
    KonateľMonday, May 16, 1994 – Thursday, May 28, 1998

    Address SNP 5, Zvolen, Slovenská republika

  • JUDr. Jiří MachalaEnded
    KonateľMonday, May 16, 1994 – Thursday, May 28, 1998

    Address Tulská 35, Zvolen, Slovenská republika

Related persons

1 active of 12
  • Helena FekiačováActive
    Spoločník v.o.s. / s.r.o.from Thursday, April 15, 2010

    Address Stožok 65, Stožok, Slovenská republika

    Share100 %Contribution6,640 EUR
  • Helena FekiačováEnded
    Spoločník v.o.s. / s.r.o.Wednesday, August 5, 2009 – Wednesday, April 14, 2010

    Address Stožok 65, Stožok, Slovenská republika

    Share50 %Contribution3,320 EUR
  • Jozef FekiačEnded
    Spoločník v.o.s. / s.r.o.Wednesday, August 5, 2009 – Wednesday, April 14, 2010

    Address Stožok 65, Stožok, Slovenská republika

    Share50 %Contribution3,320 EUR
  • Helena FekiačováEnded
    Spoločník v.o.s. / s.r.o.Friday, May 29, 1998 – Tuesday, August 4, 2009

    Address Stožok 65, Stožok, Slovenská republika

    Share50 %Contribution100,000 SKK
  • Jozef FekiačEnded
    Spoločník v.o.s. / s.r.o.Friday, May 29, 1998 – Tuesday, August 4, 2009

    Address Stožok 65, Stožok, Slovenská republika

    Share50 %Contribution100,000 SKK
  • Helena FekiačováEnded
    Spoločník v.o.s. / s.r.o.Wednesday, January 17, 1996 – Thursday, May 28, 1998

    Address Stožok 65, Stožok, Slovenská republika

    Share20.59 %Contribution21,000 SKK
  • Ing. Igor LúčanskýEnded
    Spoločník v.o.s. / s.r.o.Wednesday, January 17, 1996 – Thursday, May 28, 1998

    Address Strážska 21, Zvolen, Slovenská republika

    Share26.47 %Contribution27,000 SKK
  • JUDr. Daniela BellušováEnded
    Spoločník v.o.s. / s.r.o.Wednesday, January 17, 1996 – Thursday, May 28, 1998

    Address SNP 5, Zvolen, Slovenská republika

    Share26.47 %Contribution27,000 SKK
  • JUDr. Jiří MachalaEnded
    Spoločník v.o.s. / s.r.o.Wednesday, January 17, 1996 – Thursday, May 28, 1998

    Address Tulská 35, Zvolen, Slovenská republika

    Share26.47 %Contribution27,000 SKK
  • Ing. Igor LúčanskýEnded
    Spoločník v.o.s. / s.r.o.Monday, May 16, 1994 – Tuesday, January 16, 1996

    Address Strážska 21, Zvolen, Slovenská republika

    Share33.33 %Contribution34,000 SKK

Company history

3 changes in the register

  • Registered office

    4 records
    • Stožok 65, 96212 Stožok, Slovenská republikafrom Thursday, July 24, 2025
    • Hviezdoslavova 18, 96001 Zvolen, Slovenská republikaFriday, April 28, 2000 – Wednesday, July 23, 2025
    • Námestie SNP 2497, 96001 Zvolen, Slovenská republikaTuesday, April 27, 1999 – Thursday, April 27, 2000
    • Námestie SNP 20, 96001 Zvolen, Slovenská republikaMonday, May 16, 1994 – Monday, April 26, 1999

Registration

Registered in Business Register

Register
Obchodný register
Registration court
Okresný súd Banská Bystrica
Registration number
Sro/1930/S
Main activity
Účtovnícke a audítorské činnosti, vedenie účtovných kníh; daňové poradenstvo
Sector (ESA 2010)
Národné súkromné nefinančné korporácie
Tax registration
Active

Legal facts

7 entries from the business register

  • Friday, December 27, 2002. Konateľ dňa 12.8.2002 vyhotovil úplné znenie spoločen- skej zmluvy v súlade s ust. zák.č. 500/2001 Z.z.
  • Friday, April 28, 2000. Valné zhromaždenie dňa 13.4.2000 schválilo Dodatok č. 5 k spoločenskej zmluve.
  • Tuesday, June 15, 1999. Zapisuje sa zmena v zmysle uznesenia valného zhromaždenia zo dňa 11.05.1999 a Dodatok č4.
  • Tuesday, April 27, 1999. Zapisuje sa zmena v zmysle uznesenia valného zhromaž- denia, zo dňa 1.2.1999 a Dodatok č.3.
  • Friday, May 29, 1998. Zapisuje sa zmena v zmysle uznesenia valného zhromaždenia zo dňa 11.5.1998 a Dodatok č. 2.
  • Wednesday, January 17, 1996. Na zasadnutí valného zhromaždenia konanom dňa 29.12.1995 bol schválený Dodatok č. 1 k spoločenskej zmluve.
  • Monday, May 16, 1994Spoločnosť s ručením obmedzeným bola založená spoločenskou zluvou zo dňa 11.5.1994 podľa § 105 a nasl. zák. č. 513/91 Zb. Stary spis: S.r.o. 5339
PRVÁ KOMERČNÁ ÚČTOVNÁ SPOLOČNOSŤ, spol. s r.o1st COMMERCIAL ACCOUNTING CORPORATION, s.r.o.skrátene: F.C.A.C., s.r.o.

Registered office

PRVÁ KOMERČNÁ ÚČTOVNÁ SPOLOČNOSŤ, spol. s r.o1st COMMERCIAL ACCOUNTING CORPORATION, s.r.o.skrátene: F.C.A.C., s.r.o.

Stožok 65, 96212 Stožok

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