I - LEGAL ART, s.r.o.

Company financial profile・Company ID 31737269・Pivovarská 7, 03401 Ružomberok・Founded 1996

Financial report Financial statements

V konkurze

Turnover 2025

295 K €

−43 %

Company ID: 31737269
Tax ID: 2020757145
VAT ID: SK2020757145, under §4, registered since Friday, March 1, 2019VAT registration is deregistered

Registered office: I - LEGAL ART, s.r.o.Pivovarská 7 03401 Ružomberok
Established: Thursday, November 21, 1996
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Žilina, Sro/49791/L

Profit 2025

−178 K €

−1,421 %Net profit after tax

Assets

240 K €

−12 %Total assets, stated excl. VAT

Equity

−178 K €

−1,421 %Assets less external liabilities

Debt ratio

173.9 %

+79 ppLiabilities / total assets

Gross margin

74.4 %

−9.5 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−1,421 %

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

Revenue

−45 %

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

-60.2 %

−63 pp

Profit / revenue

Profit margin

-62.3 %

−65 pp

Profit / sales

ROA

-73.9 %

−79 pp

Return on assets

ROE

100.0 %

Return on equity

Return on costs

-37.6 %

−40 pp

Profit / (revenue − profit)

Added value to revenue

71.8 %

−12 pp

Added value / revenue

Earnings before tax

−178 K €

−1,114 %

Profit + income tax

Effective tax

-0.0 %

−23 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	565 K €	541 K €	518 K €	285 K €
Value added	464 K €	471 K €	435 K €	212 K €
Operating revenue	565 K €	541 K €	518 K €	295 K €
Profit after tax	45 K €	23 K €	13 K €	−178 K €
Income tax	12 K €	5,996 €	4,078 €	0 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	404 K €	439 K €	409 K €	384 K €

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

Assetsexcl. VAT

Non-current assets87 K €
Current assets153 K €

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

Liabilities and equity

Equity−178 K €
Liabilities418 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	226 K €	226 K €	272 K €	240 K €
Non-current assets	87 K €	87 K €	100 K €	87 K €
Property, plant and equipment	87 K €	87 K €	100 K €	87 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	139 K €	139 K €	172 K €	153 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	9,462 €	0 €	0 €	1,740 €
Current receivables	9,010 €	6,040 €	8,837 €	1,884 €
Financial accounts	121 K €	133 K €	163 K €	150 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	226 K €	226 K €	272 K €	240 K €
Equity	45 K €	23 K €	13 K €	−178 K €
Share capital	0 €	0 €	0 €	0 €
Profit/loss of previous years	0 €	0 €	0 €	0 €
Profit/loss for the accounting period after tax	45 K €	23 K €	13 K €	−178 K €
Liabilities	181 K €	204 K €	259 K €	418 K €
Non-current liabilities	0 €	0 €	0 €	0 €
Current liabilities	151 K €	201 K €	256 K €	416 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	31 K €	3,001 €	2,221 €	1,696 €
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 payerReason year2021Published onTuesday, January 18, 2022Removed from the list onThursday, September 3, 2026Yes
Excess VAT deductionNo
Tax reliability indexNot stated
Tax debtYes
State receivablesNumber of receivables6Total amount4,084 €Yes
State court receivablesNo
Debt with VšZPDebt amount20,492.26 €Yes
Debt with UnionNo
Debt with Social Insurance AgencyDebt amount272,520.58 €Yes

Central Register of Contracts

Contract count4

Total amount40,587.5 €

Counterparties2

Latest contractMonday, September 30, 2024

Largest partners

View all

Všeobecná zdravotná poisťovňa, a.s.3×40,587.5 €Monday, September 30, 2024
Úrad práce, sociálnych vecí a rodiny Ružomberok1×0 €Wednesday, June 9, 2021

Recent contracts

View all

Uznanie dlhu a dohoda o jeho splátkach uzatvorená v zmysle §558Information only
Všeobecná zdravotná poisťovňa, a.s.13,517.68 €Monday, September 30, 2024
Uznanie dlhu a dohoda o jeho splátkach uzatvorená v zmysle §558Information only
Všeobecná zdravotná poisťovňa, a.s.13,534.91 €Thursday, September 8, 2022
Uznanie dlhu a dohoda o jeho splátkach uzatvorená v zmysle §558Information only
Všeobecná zdravotná poisťovňa, a.s.13,534.91 €Thursday, September 8, 2022
Opatrenie 1 a 3 rok 2021 február a ďalšie mesiace
Úrad práce, sociálnych vecí a rodiny Ružomberok0 €Wednesday, June 9, 2021

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

Business activities

11 registered activities

kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid from Saturday, October 17, 2020
odevná výrobaValid from Saturday, October 17, 2020
textilná výrobaValid from Saturday, October 17, 2020
inžinierska činnosť vo výstavbeValid from Thursday, November 21, 1996
obchodná činnosť: spotrebná elektronika, potravinársky tovar, tabakové výrobky, kozmetika, drogéria, čistiace a pracie prostriedky, kvety, suveníry, koža, kožené výrobky, obuv, textil, odevy, drevo, stavebný materiál, drevené výrobky, stavebniny, nábytok, svietidlá, ovocie, zelenina, mäso, mäsové výrobky, alkoholické a nealkoholické nápoje a ich príslušenstvo, motorové vozidlá, výrobky zo železa a skla, plechy, vý- robky z ropy, plynValid Thursday, November 21, 1996 – Friday, October 16, 2020
podnikateľské poradenstvo v oblasti predmetu podnikania /mimo účtovného, ekonomického a organizačného poradenstva/ - reklamná činnosťValid Thursday, November 21, 1996 – Friday, October 16, 2020
prenájom strojov a zariadeníValid from Thursday, November 21, 1996
sprostredkovanie dopravyValid from Thursday, November 21, 1996
sprostredkovanie nákupu a predaja nehnuteľnostíValid from Thursday, November 21, 1996
sprostredkovanie obchodu a služiebValid from Thursday, November 21, 1996

Statutory bodies and related persons

Statutory body

1 active of 6

Ing. arch. Zuzana AbonyiováActive
Konateľfrom Wednesday, July 30, 2025
Address Námestie Slobody 1476/12, 03401 Ružomberok, Slovenská republika
Ing. arch. Peter AbonyiEnded
KonateľThursday, April 17, 2008 – Wednesday, August 20, 2025
Address Pivovarská 7, 03401 Ružomberok, Slovenská republika
Ing.arch. Ján KromkaEnded
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Dostojevského 2563/19, Poprad, Slovenská republika
Ing.arch. Ľubomír KormanEnded
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Rázusova 2672/21, Poprad, Slovenská republika
Ing.arch. Peter MartonEnded
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Partizánska 3265/8, Poprad, Slovenská republika
Ing. Miroslav StrnkaEnded
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Štefánikova 22, Košice, Slovenská republika

Related persons

2 active of 11

Ing. Elena FiolekováActive
Správca konkurznej podstatyfrom Friday, January 30, 2026
Address E.B. Lukáča 2, 03601 Martin, Slovenská republika
Ing. arch. Peter AbonyiActive
Spoločník v.o.s. / s.r.o.from Wednesday, December 12, 2018
Address Pivovarská 7, 03401 Ružomberok, Slovenská republika
Share100 %Contribution6,638.78 EUR
Ing. arch. Peter AbonyiEnded
Spoločník v.o.s. / s.r.o.Thursday, April 17, 2008 – Tuesday, December 11, 2018
Address Pivovarská 7, 03401 Ružomberok, Slovenská republika
Share100 %Contribution200,000 SKK
Ing.arch. Ján KromkaEnded
Spoločník v.o.s. / s.r.o.Tuesday, July 13, 1999 – Wednesday, April 16, 2008
Address Dostojevského 2563/19, Poprad, Slovenská republika
Share35 %Contribution70,000 SKK
Ing.arch. Ľubomír KormanEnded
Spoločník v.o.s. / s.r.o.Tuesday, July 13, 1999 – Wednesday, April 16, 2008
Address Rázusova 2672/21, Poprad, Slovenská republika
Share35 %Contribution70,000 SKK
Ing.arch. Peter MartonEnded
Spoločník v.o.s. / s.r.o.Tuesday, July 13, 1999 – Wednesday, April 16, 2008
Address Partizánska 3265/8, Poprad, Slovenská republika
Share15 %Contribution30,000 SKK
Ing. Miroslav StrnkaEnded
Spoločník v.o.s. / s.r.o.Tuesday, July 13, 1999 – Wednesday, April 16, 2008
Address Štefánikova 22, Košice, Slovenská republika
Share15 %Contribution30,000 SKK
Ing.arch. Ján KromkaEnded
Spoločník v.o.s. / s.r.o.Thursday, November 21, 1996 – Monday, July 12, 1999
Address Dostojevského 2563/19, Poprad, Slovenská republika
Share35 %Contribution49,000 SKK
Ing.arch. Ľubomír KormanEnded
Spoločník v.o.s. / s.r.o.Thursday, November 21, 1996 – Monday, July 12, 1999
Address Rázusova 2672/21, Poprad, Slovenská republika
Share35 %Contribution49,000 SKK
Ing.arch. Peter MartonEnded
Spoločník v.o.s. / s.r.o.Thursday, November 21, 1996 – Monday, July 12, 1999
Address Partizánska 3265/8, Poprad, Slovenská republika
Share15 %Contribution21,000 SKK

Company history

2 changes in the register

Names
2 records
- I - LEGAL ART, s.r.o.from Thursday, April 17, 2008
- LANTIS Košice, spol. s r.o.Thursday, November 21, 1996 – Wednesday, April 16, 2008
Registered office
2 records
- Pivovarská 7, 03401 Ružomberok, Slovenská republikafrom Thursday, April 17, 2008
- Štefánikova 24, 04001 Košice, Slovenská republikaThursday, November 21, 1996 – Wednesday, April 16, 2008

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Žilina
Registration number: Sro/49791/L
Legal status: V konkurze
Main activity: Výroba vrchného ošatenia
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: DeregisteredDetected on: Tuesday, September 1, 2026

Legal facts

3 entries from the business register

Wednesday, February 18, 2026Konkurz: Vyhlásenie konkurzu - dátum: 30.1.2026 Vyhlásenie konkurzu - popis: Uznesením Okresného súdu Žilina č.k. 9K/9/2025 - 187 bol na majetok spoločnosti vyhlásený konkurz.
Tuesday, July 13, 1999Dodatok č. 1 k spoločenskej zmluve zo dňa 1.7.1998 v znení zák. č. 11/98 Z.z.
Thursday, November 21, 1996Spoločnosť s ručením obmedzeným bola založená spoločenskou zmluvou zo dňa 17.10.1996 podľa § 105 a nasl. zák. č. 513/91 Zb.

I - LEGAL ART, s.r.o.

Registered office

I - LEGAL ART, s.r.o.

Pivovarská 7, 03401 Ružomberok

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I - LEGAL ART, 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

Names

Registered office

Registration

Legal facts

Registered office

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