Active

MASO J+L, s.r.o.

Company financial profile・Company ID 36569194・Herlianska 20, 04014 Košice・Founded 2003

Financial report Financial statements

Turnover 2025

2.18 M €

−26 %

Company ID: 36569194
Tax ID: 2020050527
VAT ID: SK2020050527, under §4, registered since Tuesday, April 1, 2003

Registered office: MASO J+L, s.r.o.Herlianska 20 04014 Košice
Established: Monday, February 17, 2003
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Košice, Sro/13797/V

Profit 2025

22 K €

−72 %

Assets

747 K €

−8.1 %

Equity

305 K €

−2.6 %

Debt ratio

58.9 %

−2.3 pp

Gross margin

15.7 %

+1.0 pp

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Andromia score

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Profit

−72 %

Revenue

−26 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

1.0 %

−1.7 pp

Profit / revenue

ROA

2.9 %

−6.8 pp

Return on assets

ROE

7.2 %

−18 pp

Return on equity

Current ratio

0.42

−34 %

Current assets / current liabilities

Earnings before tax

29 K €

−72 %

Profit + income tax

Effective tax

23.9 %

+2.3 pp

Income tax / earnings before tax

Net working capital

−121 K €

−35 %

Current assets − current liabilities

Revenue CAGR

2.1 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	2.38 M €	2.88 M €	2.93 M €	2.17 M €
Value added	280 K €	418 K €	432 K €	341 K €
Operating revenue	2.39 M €	2.88 M €	2.93 M €	2.18 M €
Profit after tax	5,555 €	91 K €	79 K €	22 K €
Income tax	2,263 €	25 K €	22 K €	6,848 €
Current income tax	2,263 €	25 K €	22 K €	6,848 €

Assets

Non-current assets654 K €
Current assets87 K €
Accruals and deferrals5,118 €

Liabilities and equity

Equity305 K €
Liabilities440 K €
Accruals and deferrals2,142 €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	683 K €	774 K €	812 K €	747 K €
Non-current assets	588 K €	619 K €	647 K €	654 K €
Property, plant and equipment	588 K €	619 K €	647 K €	654 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	92 K €	148 K €	158 K €	87 K €
Inventory	5,676 €	5,972 €	15 K €	22 K €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	76 K €	130 K €	133 K €	65 K €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	9,780 €	12 K €	8,968 €	670 €
Accruals and deferrals	3,467 €	7,044 €	7,022 €	5,118 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	683 K €	774 K €	812 K €	747 K €
Equity	143 K €	234 K €	313 K €	305 K €
Share capital	6,640 €	6,640 €	6,640 €	6,640 €
Funds and other equity components	664 €	664 €	664 €	664 €
Profit/loss of previous years	130 K €	135 K €	226 K €	275 K €
Profit/loss for the accounting period after tax	5,555 €	91 K €	79 K €	22 K €
Liabilities	539 K €	538 K €	497 K €	440 K €
Non-current liabilities	489 €	997 €	1,459 €	1,645 €
Current liabilities	239 K €	299 K €	247 K €	208 K €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	116 K €	55 K €	74 K €	55 K €
Short-term bank loans	179 K €	175 K €	164 K €	167 K €
Provisions	4,461 €	8,375 €	11 K €	9,036 €
Accruals and deferrals	1,986 €	1,939 €	1,954 €	2,142 €

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 period9,813.15 €No
Tax reliability indexHighly reliable
Tax debtNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

16 registered activities

- činnosť účtovných a ekonomických poradcovValid from Monday, February 17, 2003
- faktoring a forfaitingValid from Monday, February 17, 2003
- kancelárske a sekretárske služby (vrátane kopírovacích a rozmnožovacích služieb)Valid from Monday, February 17, 2003
- kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod), alebo na účely jeho predaja iným prevádzkovateľom živnosti (veľkoobchod).Valid from Monday, February 17, 2003
- organizovanie kultúrnych a spoločenských podujatí, školení a kurzovValid from Monday, February 17, 2003
- podnikateľské poradenstvo v predmete podnikaniaValid from Monday, February 17, 2003
- predaj nápojov na priamu konzumáciuValid from Monday, February 17, 2003
- predaj na priamu konzumáciu nealkoholických a priemyselne vyrábaných mliečnych nápojov, koktailov, piva, vína a destilátovValid from Monday, February 17, 2003
- predaj na priamu konzumáciu tepelne rýchlo upravovaných mäsových výrobkov a obvyklých príloh ako aj bezmäsitých jedálValid from Monday, February 17, 2003
- predaj na priamu konzumáciu zmrzliny, ak sa na jej prípravu použijú priemyselne vyrábané koncentráty a mrazené krémyValid from Monday, February 17, 2003

Statutory bodies and related persons

Statutory body

2 active of 3

Ladislav Čupka
Konateľfrom Friday, March 17, 2023
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Jolana Čupková
Konateľfrom Monday, February 17, 2003
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Jolana ČupkováInactive
KonateľMonday, February 17, 2003 – Tuesday, February 8, 2022
Address Charkovská 20, Košice, Slovenská republika

Related persons

3 active of 8

Jolana Čupková
Spoločník v.o.s. / s.r.o.from Wednesday, March 29, 2023
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Share70 %Contribution4,648 EUR
Juliana Davies
Spoločník v.o.s. / s.r.o.from Wednesday, March 29, 2023
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Share15 %Contribution996 EUR
Ladislav Čupka
Spoločník v.o.s. / s.r.o.from Wednesday, February 9, 2022
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Share15 %Contribution996 EUR
Jolana ČupkováInactive
Spoločník v.o.s. / s.r.o.Wednesday, February 9, 2022 – Tuesday, March 28, 2023
Address Charkovská 689/20, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republika
Share85 %Contribution5,644 EUR
Jolana ČupkováInactive
Spoločník v.o.s. / s.r.o.Friday, January 29, 2010 – Tuesday, February 8, 2022
Address Charkovská 20, Košice, Slovenská republika
Share85 %Contribution5,642.97 EUR
Ladislav ČupkaInactive
Spoločník v.o.s. / s.r.o.Friday, January 29, 2010 – Tuesday, February 8, 2022
Address Charkovská 20, Košice, Slovenská republika
Share15 %Contribution995.82 EUR
Jolana ČupkováInactive
Spoločník v.o.s. / s.r.o.Monday, February 17, 2003 – Thursday, January 28, 2010
Address Charkovská 20, Košice, Slovenská republika
Share85 %Contribution170,000 SKK
Ladislav ČupkaInactive
Spoločník v.o.s. / s.r.o.Monday, February 17, 2003 – Thursday, January 28, 2010
Address Charkovská 20, Košice, Slovenská republika
Share15 %Contribution30,000 SKK

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Košice
Registration number: Sro/13797/V
Main activity: Ostatný nešpecializovaný maloobchod
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Legal facts

1 entry from the business register

Monday, February 17, 2003Spoločnosť s ručením obmedzeným bola založená spoločenskou zmluvou zo dňa 3.12.2002 podľa zákona č. 513/91 Zb. v znení neskorších predpisov.

MASO J+L, s.r.o.

Registered office

MASO J+L, s.r.o.

Herlianska 20, 04014 Košice

Open in Google Maps

MASO J+L, 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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