ŠPAS, spol. s r.o.

Company financial profile・Company ID 31723021・Belejovce 21, 08901 Belejovce・Founded 1996

Financial report Financial statements

Active

Turnover 2025

116 K €

−13 %

Company ID: 31723021
Tax ID: 2020527223
VAT ID: SK2020527223, under §4, registered since Thursday, March 28, 1996

Registered office: ŠPAS, spol. s r.o.Belejovce 21 08901 Belejovce
Established: Tuesday, February 20, 1996
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Prešov, Sro/2857/P

Profit 2025

22 K €

−61 %Net profit after tax

Assets

290 K €

+14 %Total assets, stated excl. VAT

Equity

149 K €

+17 %Assets less external liabilities

Debt ratio

48.6 %

−1.6 ppLiabilities / total assets

Gross margin

-42.4 %

−85 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−61 %

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

Revenue

−25 %

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

18.8 %

−24 pp

Profit / revenue

Profit margin

67.4 %

−63 pp

Profit / sales

ROA

7.5 %

−15 pp

Return on assets

ROE

14.7 %

−30 pp

Return on equity

Return on costs

23.2 %

−50 pp

Profit / (revenue − profit)

Added value to revenue

-11.9 %

−26 pp

Added value / revenue

Earnings before tax

28 K €

−59 %

Profit + income tax

Effective tax

21.0 %

+3.9 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	60 K €	18 K €	43 K €	32 K €
Value added	39 K €	−8,158 €	18 K €	−14 K €
Operating revenue	152 K €	18 K €	133 K €	116 K €
Profit after tax	822 €	−13 K €	56 K €	22 K €
Income tax	0 €	0 €	12 K €	5,811 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	15 K €	2,798 €	1,846 €	4 €

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

Assetsexcl. VAT

Non-current assets130 K €
Current assets160 K €

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

Liabilities and equity

Equity149 K €
Liabilities141 K €

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	221 K €	38 K €	256 K €	290 K €
Non-current assets	87 K €	0 €	86 K €	130 K €
Property, plant and equipment	87 K €	0 €	86 K €	130 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	134 K €	38 K €	169 K €	160 K €
Inventory	115 K €	8,500 €	135 K €	123 K €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	17 K €	14 K €	34 K €	31 K €
Financial accounts	1,530 €	15 K €	378 €	6,079 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	221 K €	38 K €	256 K €	290 K €
Equity	84 K €	−13 K €	127 K €	149 K €
Share capital	6,675 €	0 €	6,675 €	6,675 €
Profit/loss of previous years	21 K €	0 €	8,575 €	65 K €
Profit/loss for the accounting period after tax	822 €	−13 K €	56 K €	22 K €
Liabilities	137 K €	51 K €	128 K €	141 K €
Non-current liabilities	0 €	0 €	0 €	0 €
Current liabilities	128 K €	43 K €	123 K €	140 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	1,382 €	7,996 €	0 €	−18 €
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 period0526Excess deduction for the period22.81 €Tax liability for the period0 €Yes
Tax reliability indexHighly reliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Central Register of Contracts

Contract count10

Total amount4,484.06 €

Counterparties6

Latest contractMonday, November 13, 2023

includes 1 record with amendments and cancelled contracts

Largest partners

View all

Pôdohospodárska platobná agentúra4×3,474.42 €Monday, November 13, 2023
Národné poľnohospodárske a potravinárske centrum2×818.5 €Monday, January 3, 2022
Plemenárske služby Slovenskej republiky, š. p.1×143.14 €Thursday, September 6, 2018
Obec Nižná Jedľová1×48 €Wednesday, February 1, 2023
Slovenský pozemkový fond1×0 €Friday, June 26, 2020

Recent contracts

View all

Zmluva č.SPZ2023/03010 o poskytnutí pomoci vo forme úľav na environmentálnych daniach
Pôdohospodárska platobná agentúra1,623.38 €Monday, November 13, 2023
Zmluva o zabezpečení zimnej údržby komunikácii bez posypu v obci Nižná Jedľová
Obec Nižná Jedľová48 €Wednesday, February 1, 2023
Zmluva č.SPZ2022/02826 o poskytnutí pomoci vo forme úľav na environmentálnych daniach
Pôdohospodárska platobná agentúra918.42 €Wednesday, October 19, 2022
Zmluva o spolupráci č. 1414/2021/DK
Národné poľnohospodárske a potravinárske centrum598.5 €Monday, January 3, 2022
Zmluva č.DZN04680 o poskytnutí pomoci vo forme úľav na environmentálnych daniach
Pôdohospodárska platobná agentúra604.81 €Monday, December 14, 2020

Zdroj: Centrálny register zmlúv (www.crz.gov.sk), Úrad vlády SR, licencia CC BY 4.0

Business activities

10 registered activities

- činnosť organizačných a ekonomických poradcovValid from Wednesday, February 17, 1999
- nepravidelná autobusová dopravaValid from Wednesday, February 17, 1999
- podnikanie v poľnohospodárskej výrobe a lesníctve vrátane predaja nespracovaných poľnohospodárskych a lesných výrobkov za účelom spracovania alebo ďalšieho predajaValid from Wednesday, February 17, 1999
- upratovacie službyValid from Wednesday, February 17, 1999
- veľkoobchod v rozsahu voľných živnostíValid from Wednesday, February 17, 1999
- obchodná a sprostredkovateľská činnosť s potravinami, alkoholickými a nealkoholickými nápojmi, stavebným materiálom, drogériovým tovarom, textilomValid from Tuesday, February 20, 1996
- staviteľ - vykonávanie jednoduchých stavieb a poddodávokValid from Tuesday, February 20, 1996
- vedenie účtovnej evidencieValid from Tuesday, February 20, 1996
- veľkoobchod s poľnohospodárskymi základnými produktami, so živými zvieratamiValid from Tuesday, February 20, 1996
- zámočnícke práceValid from Tuesday, February 20, 1996

Statutory bodies and related persons

Statutory body

1 active of 3

Ing. Martin RiškoActive
Konateľfrom Friday, April 6, 2018
Address Belejovce 13, 08901 Belejovce, Slovenská republika
Milan PajkošEnded
KonateľTuesday, February 20, 1996 – Tuesday, February 14, 2017
Address Vyšná Jedľová 44, Vyšná Jedľová, Slovenská republika
Milan PajkošEnded
KonateľTuesday, February 20, 1996 – Monday, May 21, 2018
Address Vyšná Jedľová 44, 08901 Vyšná Jedľová, Slovenská republika

Related persons

2 active of 14

Ing. Martin RiškoActive
Spoločník v.o.s. / s.r.o.from Tuesday, May 22, 2018
Address Belejovce 13, 08901 Belejovce, Slovenská republika
Share50.67 %Contribution3,382 EUR
Mgr. Dávid RiškoActive
Spoločník v.o.s. / s.r.o.from Tuesday, May 22, 2018
Address Belejovce 21, 08901 Belejovce, Slovenská republika
Share49.33 %Contribution3,293 EUR
Ing. Anna ŠtefanišinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, February 15, 2017 – Monday, May 21, 2018
Address Vyšný Orlík 146, 09011 Vyšný Orlík, Slovenská republika
Share33.33 %Contribution2,225 EUR
Ing. Mária SerafinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, February 15, 2017 – Monday, May 21, 2018
Address ul. 8.mája 634/23, 08901 Svidník, Slovenská republika
Share33.33 %Contribution2,225 EUR
Milan PajkošEnded
Spoločník v.o.s. / s.r.o.Wednesday, February 15, 2017 – Monday, May 21, 2018
Address Vyšná Jedľová 44, 08901 Vyšná Jedľová, Slovenská republika
Share33.33 %Contribution2,225 EUR
Ing. Anna ŠtefanišinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, December 9, 2009 – Tuesday, February 14, 2017
Address Vyšný Orlík 146, 09011 Vyšný Orlík, Slovenská republika
Share33.33 %Contribution2,223.99 EUR
Ing. Mária SerafinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, December 9, 2009 – Tuesday, February 14, 2017
Address ul. 8.mája 634/23, 08901 Svidník, Slovenská republika
Share33.33 %Contribution2,223.99 EUR
Milan PajkošEnded
Spoločník v.o.s. / s.r.o.Wednesday, December 9, 2009 – Tuesday, February 14, 2017
Address Vyšná Jedľová 44, 08901 Vyšná Jedľová, Slovenská republika
Share33.33 %Contribution2,223.99 EUR
Ing. Anna ŠtefanišinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, February 17, 1999 – Tuesday, December 8, 2009
Address Vyšný Orlík 146, 09011 Vyšný Orlík, Slovenská republika
Share33.33 %Contribution67,000 SKK
Ing. Mária SerafinováEnded
Spoločník v.o.s. / s.r.o.Wednesday, February 17, 1999 – Tuesday, December 8, 2009
Address ul. 8.mája 634/23, 08901 Svidník, Slovenská republika
Share33.33 %Contribution67,000 SKK

Company history

2 changes in the register

Registered office
3 records
- Belejovce 21, 08901 Belejovce, Slovenská republikafrom Tuesday, May 22, 2018
- Vyšná Jedľová 44, 08901 Vyšná Jedľová, Slovenská republikaWednesday, February 17, 1999 – Monday, May 21, 2018
- ul. Nábrežná 13, 08901 Svidník, Slovenská republikaTuesday, February 20, 1996 – Tuesday, February 16, 1999

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Prešov
Registration number: Sro/2857/P
Main activity: Chov dojníc
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Legal facts

2 entries from the business register

Wednesday, February 17, 1999Dodatok č. 2 zo dňa 19.1.1998 k spoločenskej zmluve. Dodatok č. 3 zo dňa 30.5.1998, ktorým bola spoločenská zmluva upravená v súlade so zák. č. 11/98 Z.z.
Tuesday, February 20, 1996Obchodná spoločnosť bola založená spoločenskou zmluvou zo dňa 5.1.1996 vrátane dodatku zo dňa 19.2.1996 podľa § 105 a nasl. ust. zákona č. 513/91 Zb. Stary spis: S.r.o. 7473

ŠPAS, spol. s r.o.

Registered office

ŠPAS, spol. s r.o.

Belejovce 21, 08901 Belejovce

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ŠPAS, spol. 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

Central Register of Contracts

Largest partners

Recent contracts

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Company history

Registered office

Registration

Legal facts

Registered office

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