V konkurze

I - LEGAL ART, s.r.o.

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

Financial report Financial statements

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 %

Assets

240 K €

−12 %

Equity

−178 K €

−1,421 %

Debt ratio

173.9 %

+79 pp

Gross margin

74.4 %

−9.5 pp

Coming soon

Andromia score

—

Profit

−1,421 %

Revenue

−45 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

-60.2 %

−63 pp

Profit / revenue

ROA

-73.9 %

−79 pp

Return on assets

ROE

100.0 %

Return on equity

Current ratio

0.37

−45 %

Current assets / current liabilities

Earnings before tax

−178 K €

−1,114 %

Profit + income tax

Effective tax

-0.0 %

−23 pp

Income tax / earnings before tax

Net working capital

−263 K €

−211 %

Current assets − current liabilities

Revenue CAGR

22.1 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

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 €

Assets

Non-current assets87 K €
Current assets153 K €

Liabilities and equity

Equity−178 K €
Liabilities418 K €

Balance sheet

Assets

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 €

Income tax

Tax liability trend

Total taxCurrent tax

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
Debt with VšZPDebt amount20,492.26 €Yes
Debt with UnionNo
Debt with Social Insurance AgencyDebt amount272,520.58 €Yes

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 Abonyiová
Konateľfrom Wednesday, July 30, 2025
Address Námestie Slobody 1476/12, 03401 Ružomberok, Slovenská republika
Ing. arch. Peter AbonyiInactive
KonateľThursday, April 17, 2008 – Wednesday, August 20, 2025
Address Pivovarská 7, 03401 Ružomberok, Slovenská republika
Ing.arch. Ján KromkaInactive
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Dostojevského 2563/19, Poprad, Slovenská republika
Ing.arch. Ľubomír KormanInactive
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Rázusova 2672/21, Poprad, Slovenská republika
Ing.arch. Peter MartonInactive
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Partizánska 3265/8, Poprad, Slovenská republika
Ing. Miroslav StrnkaInactive
KonateľThursday, November 21, 1996 – Thursday, April 17, 2008
Address Štefánikova 22, Košice, Slovenská republika

Related persons

2 active of 11

Ing. Elena Fioleková
Správca konkurznej podstatyfrom Friday, January 30, 2026
Address E.B. Lukáča 2, 03601 Martin, Slovenská republika
Ing. arch. Peter Abonyi
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 AbonyiInactive
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 KromkaInactive
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 KormanInactive
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 MartonInactive
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 StrnkaInactive
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 KromkaInactive
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 KormanInactive
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 MartonInactive
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

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

Financial indicators

Total revenue

Income statement

Assets

Liabilities and equity

Balance sheet

Assets

Liabilities and equity

Income tax

Company reliability

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Registration

Legal facts

Registered office

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