AUDÍTORSKÁ A ÚČTOVNÁ SPOLOČNOSŤ, s.r.o.

Company financial profile・Company ID 36048712・Lazovná 14614/71, 97401 Banská Bystrica・Founded 2001

Financial report Financial statements

Active

Turnover 2025

286 K €

−25 %

Company ID: 36048712
Tax ID: 2021576909
VAT ID: SK2021576909, under §4, registered since Monday, August 22, 2005

Registered office: AUDÍTORSKÁ A ÚČTOVNÁ SPOLOČNOSŤ, s.r.o.Lazovná 14614/71 97401 Banská Bystrica
Established: Tuesday, June 5, 2001
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Banská Bystrica, Sro/7148/S

Profit 2025

82 K €

−17 %Net profit after tax

Assets

218 K €

−28 %Total assets, stated excl. VAT

Equity

154 K €

−27 %Assets less external liabilities

Debt ratio

29.2 %

−1.1 ppLiabilities / total assets

Gross margin

53.3 %

−8.3 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−17 %

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

Revenue

−17 %

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

28.8 %

+2.8 pp

Profit / revenue

Profit margin

28.9 %

−0.1 pp

Profit / sales

ROA

37.8 %

+4.8 pp

Return on assets

ROE

53.4 %

+6.1 pp

Return on equity

Return on costs

40.4 %

+5.2 pp

Profit / (revenue − profit)

Added value to revenue

53.1 %

−2.2 pp

Added value / revenue

Earnings before tax

91 K €

−23 %

Profit + income tax

Effective tax

9.9 %

−5.9 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	266 K €	319 K €	344 K €	285 K €
Value added	151 K €	216 K €	212 K €	152 K €
Operating revenue	267 K €	319 K €	383 K €	286 K €
Profit after tax	74 K €	104 K €	100 K €	82 K €
Income tax	17 K €	18 K €	19 K €	9,090 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	75 K €	85 K €	82 K €	72 K €

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

Assetsexcl. VAT

Non-current assets129 K €
Current assets89 K €

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

Liabilities and equity

Equity154 K €
Liabilities64 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	583 K €	212 K €	303 K €	218 K €
Non-current assets	490 K €	143 K €	111 K €	129 K €
Property, plant and equipment	86 K €	130 K €	98 K €	115 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	403 K €	13 K €	13 K €	13 K €
Current assets	93 K €	69 K €	191 K €	89 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	77 K €	38 K €	165 K €	60 K €
Financial accounts	17 K €	31 K €	26 K €	29 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	583 K €	212 K €	303 K €	218 K €
Equity	495 K €	111 K €	211 K €	154 K €
Share capital	6,640 €	6,640 €	6,640 €	6,640 €
Profit/loss of previous years	0 €	0 €	104 K €	65 K €
Profit/loss for the accounting period after tax	74 K €	104 K €	100 K €	82 K €
Liabilities	88 K €	101 K €	92 K €	64 K €
Non-current liabilities	768 €	19 K €	5,325 €	8,004 €
Current liabilities	29 K €	38 K €	50 K €	28 K €
Long-term bank loans	41 K €	32 K €	22 K €	13 K €
Short-term bank loans	9,504 €	9,504 €	9,504 €	9,504 €
Provisions	8,494 €	2,900 €	5,326 €	5,159 €

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 period0 €Tax liability for the period3,313.5 €No
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 count1

Total amount0 €

Counterparties1

Latest contractWednesday, May 5, 2021

Largest partners

View all

Úrad práce, sociálnych vecí a rodiny Banská Bystrica1×0 €Wednesday, May 5, 2021

Recent contracts

View all

Opatrenie 1 a 3 rok 2021 február a ďalšie mesiace
Úrad práce, sociálnych vecí a rodiny Banská Bystrica0 €Wednesday, May 5, 2021

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

Business activities

16 registered activities

kúpa tovaru za účelom jeho predaja iným prevádzkovateľom živnosti v rozsahu voľnej živnostiValid from Friday, March 8, 2013
- činnosť organizačných a ekonomických poradcovValid from Tuesday, June 5, 2001
- činnosť účtovných poradcovValid from Tuesday, June 5, 2001
- faktoringValid from Tuesday, June 5, 2001
- forfaitingValid from Tuesday, June 5, 2001
- kúpa tovaru za účelom jeho predaja konečnému spotrebiteľovi v rozsahu voľnej živnostiValid from Tuesday, June 5, 2001
- leasingové službyValid from Tuesday, June 5, 2001
- organizovanie kurzov a školeníValid from Tuesday, June 5, 2001
- prenájom motorových vozidielValid from Tuesday, June 5, 2001
- reklamná a propagačnná činnosťValid from Tuesday, June 5, 2001

Statutory bodies and related persons

Statutory body

2 active of 8

Ing. Kristína PolónyováActive
Konateľfrom Friday, March 24, 2023
Address Letná 14067/13, 97405 Banská Bystrica, Slovenská republika
Ing. Ján Polóny, PhD.Active
Konateľfrom Thursday, May 28, 2009
Address Letná 13, 97405 Banská Bystrica, Slovenská republika
Ing. Pavel FiantaEnded
KonateľFriday, June 7, 2002 – Friday, October 23, 2015
Address Smrečany 105, 03205 Smrečany, Slovenská republika
Bc. Vladimír PolónyEnded
KonateľTuesday, June 5, 2001 – Thursday, July 18, 2002
Address Stupy 24, Banská Bystrica, Slovenská republika
Ing. Ján PolónyEnded
KonateľTuesday, June 5, 2001 – Friday, June 7, 2002
Address Stupy 24, Banská Bystrica, Slovenská republika
Ing. Matúš KršákEnded
KonateľTuesday, June 5, 2001 – Thursday, June 25, 2009
Address Nemčianska 180/25, 97401 Nemce, Slovenská republika
Ing. Matúš KršákEnded
KonateľTuesday, June 5, 2001 – Monday, February 26, 2007
Address Nemčianska 123, Nemce, Slovenská republika
Ing. Vladimír PolónyEnded
KonateľTuesday, June 5, 2001 – Monday, May 15, 2023
Address Stupy 24, Banská Bystrica, Slovenská republika

Related persons

3 active of 17

NK Consulting s.r.o.Active
Spoločník v.o.s. / s.r.o.from Wednesday, July 31, 2024
Address Lazovná 14614/71, 97401 Banská Bystrica, Slovenská republika
Share30 %Contribution1,992 EUR
Ing. Ján Polóny, PhD.Active
Spoločník v.o.s. / s.r.o.from Saturday, October 24, 2015
Address Letná 13, 97405 Banská Bystrica, Slovenská republika
Share55 %Contribution3,652 EUR
CONSULTATIO HOLDING INTERNATIONAL Wirtschaftsprufung GmbHActive
Spoločník v.o.s. / s.r.o.from Thursday, October 1, 2009
Address Karl-Waldbrunner - Platz 1, 1210 Wien, Rakúska republika
Share15 %Contribution996 EUR
NK Consulting s.r.o.Ended
Spoločník v.o.s. / s.r.o.Tuesday, May 16, 2023 – Tuesday, July 30, 2024
Address Lazovná 14614/71, 97401 Banská Bystrica, Slovenská republika
Share15 %Contribution996 EUR
Ing. Ján PolónyEnded
Spoločník v.o.s. / s.r.o.Saturday, October 24, 2015 – Monday, May 15, 2023
Address Klenová ulica 14867/1, 97405 Banská Bystrica, Slovenská republika
Share15 %Contribution996 EUR
Ing. Ján PolónyEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Friday, October 23, 2015
Address Klenová ulica 14867/1, 97405 Banská Bystrica, Slovenská republika
Share55 %Contribution3,652 EUR
Ing. Ján Polóny, PhD.Ended
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Friday, October 23, 2015
Address Letná 13, 97405 Banská Bystrica, Slovenská republika
Share15 %Contribution996 EUR
Ing. Matúš KršákEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Wednesday, September 30, 2009
Address Nemčianska 180/25, 97401 Nemce, Slovenská republika
Share15 %Contribution996 EUR
Ing. Vladimír PolónyEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Tuesday, July 30, 2024
Address Stupy 24, Banská Bystrica, Slovenská republika
Share15 %Contribution996 EUR
Ing. Ján Polóny, PhD.Ended
Spoločník v.o.s. / s.r.o.Monday, September 24, 2007 – Thursday, June 25, 2009
Address Letná 13, 97405 Banská Bystrica, Slovenská republika
Share15 %Contribution30,000 SKK

Company history

1 change in the register

Registered office
2 records
- Lazovná 14614/71, 97401 Banská Bystrica, Slovenská republikafrom Thursday, November 29, 2012
- Komenského 3, 97401 Banská Bystrica, Slovenská republikaTuesday, June 5, 2001 – Wednesday, November 28, 2012

Companies in which this company is a shareholder

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Banská Bystrica
Registration number: Sro/7148/S
Main activity: Účtovnícke a audítorské činnosti, vedenie účtovných kníh; daňové poradenstvo
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Legal facts

2 entries from the business register

Friday, July 19, 2002. Na valnom zhromaždení konanom dňa 07. 06. 2002 bola schválená zmena spoločenskej zmluvy a bolo vyhotovené jej úplné znenie.
Tuesday, June 5, 2001Spoločnosť s ručením obmedzeným bola založená spoločenskou zmluvou zo dňa 9.4.2001 podľa § 105 a nasl. zák.č. 513/91 Zb.

AUDÍTORSKÁ A ÚČTOVNÁ SPOLOČNOSŤ, s.r.o.

Registered office

AUDÍTORSKÁ A ÚČTOVNÁ SPOLOČNOSŤ, s.r.o.

Lazovná 14614/71, 97401 Banská Bystrica

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AUDÍTORSKÁ A ÚČTOVNÁ SPOLOČNOSŤ, 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

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