Active

M + A, s.r.o.

Company financial profile・Company ID 36474819・Popradská 1847/35, 06401 Stará Ľubovňa・Founded 2001

Financial report Financial statements

Turnover 2025

2.29 M €

−7.2 %

Company ID: 36474819
Tax ID: 2020004316
VAT ID: SK2020004316, under §4, registered since Monday, October 20, 2003

Registered office: M + A, s.r.o.Popradská 1847/35 06401 Stará Ľubovňa
Established: Thursday, August 16, 2001
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Prešov, Sro/12994/P

Profit 2025

146 K €

−4.6 %

Assets

1.48 M €

+7.9 %

Equity

1.36 M €

+20 %

Debt ratio

8.4 %

−8.9 pp

Gross margin

22.3 %

+2.9 pp

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Andromia score

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Profit

−4.6 %

Revenue

−7.3 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

6.4 %

+0.2 pp

Profit / revenue

ROA

9.8 %

−1.3 pp

Return on assets

ROE

10.7 %

−2.7 pp

Return on equity

Current ratio

7.89

+118 %

Current assets / current liabilities

Earnings before tax

185 K €

−4.7 %

Profit + income tax

Effective tax

21.0 %

−0.1 pp

Income tax / earnings before tax

Net working capital

688 K €

+45 %

Current assets − current liabilities

Revenue CAGR

9.7 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	2.52 M €	2.36 M €	2.47 M €	2.29 M €
Value added	379 K €	431 K €	478 K €	509 K €
Operating revenue	2.52 M €	2.36 M €	2.47 M €	2.29 M €
Profit after tax	107 K €	120 K €	153 K €	146 K €
Income tax	29 K €	32 K €	41 K €	39 K €
Current income tax	29 K €	32 K €	41 K €	39 K €

Assets

Non-current assets685 K €
Current assets788 K €
Accruals and deferrals9,906 €

Liabilities and equity

Equity1.36 M €
Liabilities124 K €
Accruals and deferrals924 €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	1.32 M €	1.29 M €	1.37 M €	1.48 M €
Non-current assets	631 K €	650 K €	713 K €	685 K €
Property, plant and equipment	631 K €	650 K €	713 K €	685 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	690 K €	639 K €	656 K €	788 K €
Inventory	264 K €	268 K €	335 K €	360 K €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	173 K €	189 K €	148 K €	130 K €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	253 K €	183 K €	173 K €	298 K €
Accruals and deferrals	0 €	0 €	3,878 €	9,906 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	1.32 M €	1.29 M €	1.37 M €	1.48 M €
Equity	863 K €	983 K €	1.14 M €	1.36 M €
Share capital	6,639 €	6,639 €	6,639 €	6,639 €
Funds and other equity components	1,328 €	1,328 €	1,328 €	1,328 €
Profit/loss of previous years	468 K €	575 K €	694 K €	847 K €
Profit/loss for the accounting period after tax	107 K €	120 K €	153 K €	146 K €
Liabilities	458 K €	306 K €	238 K €	124 K €
Non-current liabilities	2,661 €	3,570 €	3,182 €	4,162 €
Current liabilities	200 K €	165 K €	181 K €	100 K €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	252 K €	133 K €	52 K €	18 K €
Provisions	3,394 €	4,242 €	1,670 €	1,675 €
Accruals and deferrals	502 €	727 €	653 €	924 €

Income tax

Tax liability trend

Total taxCurrent tax

Company reliability

The entity is listed as an unreliable VAT payerNo
Former unreliable VAT payerNo
Excess VAT deductionLatest taxable period0226Excess deduction for the period0 €Tax liability for the period9,498.86 €No
Tax reliability indexHighly reliable
Tax debtNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

14 registered activities

uskutočňovanie stavieb a ich zmienValid from Thursday, April 2, 2009
ubytovacie služby v ubytovacích zariadeniach s prevádzkovaním pohostinských činností v týchto zariadeniach a v chatovej osade triedy 3, v kempingoch triedy 3 a 4Valid from Friday, January 9, 2004
maloobchod a veľkoobchod v rozsahu voľnej živnostiValid from Thursday, August 16, 2001
píliarska výrobaValid from Thursday, August 16, 2001
poľnohospodárstvo vrátane predaja nespracovaných poľnohospodárskych výrobkov za účelom spracovania alebo ďalšieho predajaValid from Thursday, August 16, 2001
porez drevaValid from Thursday, August 16, 2001
príprava a predaj nealkoholických nápojov, piva, vína a destilátov na priamu konzumáciuValid from Thursday, August 16, 2001
príprava a predaj tepelne rýchlo upravovaných mäsových výrobkov, obvyklých príloh a bezmäsitých jedál na priamu konzumáciu do 8 miestValid from Thursday, August 16, 2001
príprava a predaj zmrzliny z priemyselne vyrábaných koncentrátov a mrazených krémov na priamu konzumáciuValid from Thursday, August 16, 2001
služby v rámci lesníctva a ťažby drevaValid from Thursday, August 16, 2001

Statutory bodies and related persons

Statutory body

2 active of 3

Ing. Michal Reľovský
Konateľfrom Thursday, February 20, 2025
Address Bernolákova 450/6, 06401 Stará Ľubovňa, Slovenská republika
Martin Reľovský
Konateľfrom Thursday, August 16, 2001
Address Kolačkov 116, 06511 Kolačkov, Slovenská republika
Martin ReľovskýInactive
KonateľThursday, August 16, 2001 – Wednesday, April 1, 2009
Address Kolačkov 116, Kolačkov, Slovenská republika

Related persons

2 active of 6

Anna Reľovská
Spoločník v.o.s. / s.r.o.from Saturday, September 24, 2022
Address Kolačkov 116, 06511 Kolačkov, Slovenská republika
Share30 %Contribution1,992 EUR
Martin Reľovský
Spoločník v.o.s. / s.r.o.from Saturday, September 24, 2022
Address Kolačkov 116, 06511 Kolačkov, Slovenská republika
Share70 %Contribution4,648 EUR
Anna ReľovskáInactive
Spoločník v.o.s. / s.r.o.Thursday, April 2, 2009 – Friday, September 23, 2022
Address Kolačkov 116, 06511 Kolačkov, Slovenská republika
Share30 %Contribution1,992 EUR
Martin ReľovskýInactive
Spoločník v.o.s. / s.r.o.Thursday, April 2, 2009 – Friday, September 23, 2022
Address Kolačkov 116, 06511 Kolačkov, Slovenská republika
Share70 %Contribution4,648 EUR
Anna ReľovskáInactive
Spoločník v.o.s. / s.r.o.Thursday, August 16, 2001 – Wednesday, April 1, 2009
Address Kolačkov 116, Kolačkov, Slovenská republika
Share30 %Contribution60,000 SKK
Martin ReľovskýInactive
Spoločník v.o.s. / s.r.o.Thursday, August 16, 2001 – Wednesday, April 1, 2009
Address Kolačkov 116, Kolačkov, Slovenská republika
Share70 %Contribution140,000 SKK

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Prešov
Registration number: Sro/12994/P
Main activity: Maloobchod so železiarskym tovarom, stavebným materiálom, farbami a sklom
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Legal facts

3 entries from the business register

Friday, January 9, 2004Dodatok č. 2 zo dňa 16.12.2003 k spoločenskej zmluve.
Friday, June 20, 2003Dodatok č. 1 zo dňa 12.6.2003 k spoločenskej zmluve.
Thursday, August 16, 2001Spoločnosť s ručením obmedzeným bola založená spoločenskou zmluvou zo dňa 7.8.2001, uzavretou podľa zák.č. 513/91 Zb.

M + A, s.r.o.

Registered office

M + A, s.r.o.

Popradská 1847/35, 06401 Stará Ľubovňa

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M + A, 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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