Active

KOVAL & spol., advokátska kancelária, s.r.o.

Company financial profile・Company ID 36648892・Komenského 3, 97401 Banská Bystrica・Founded 2006

Financial report Financial statements

Turnover 2025

333 K €

+15 %

Company ID: 36648892
Tax ID: 2022187574
VAT ID: SK2022187574, under §4, registered since Tuesday, May 1, 2007

Registered office: KOVAL & spol., advokátska kancelária, s.r.o.Komenského 3 97401 Banská Bystrica
Established: Thursday, May 18, 2006
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Banská Bystrica, Sro/11627/S

Profit 2025

70 K €

+18 %

Assets

809 K €

+6.9 %

Equity

605 K €

+11 %

Debt ratio

25.2 %

−2.5 pp

Gross margin

66.8 %

+4.0 pp

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Andromia score

—

Profit

+18 %

Revenue

+14 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

21.1 %

+0.6 pp

Profit / revenue

ROA

8.7 %

+0.8 pp

Return on assets

ROE

11.6 %

+0.7 pp

Return on equity

Current ratio

1.58

+16 %

Current assets / current liabilities

Earnings before tax

89 K €

+18 %

Profit + income tax

Effective tax

21.1 %

−0.1 pp

Income tax / earnings before tax

Net working capital

117 K €

+54 %

Current assets − current liabilities

Revenue CAGR

-12.4 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	83 K €	214 K €	288 K €	329 K €
Value added	43 K €	155 K €	181 K €	219 K €
Operating revenue	100 K €	214 K €	289 K €	333 K €
Profit after tax	5,261 €	15 K €	59 K €	70 K €
Income tax	13 K €	12 K €	16 K €	19 K €
Current income tax	13 K €	12 K €	16 K €	19 K €

Assets

Non-current assets480 K €
Current assets319 K €
Accruals and deferrals10 K €

Liabilities and equity

Equity605 K €
Liabilities203 K €
Accruals and deferrals0 €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	639 K €	639 K €	757 K €	809 K €
Non-current assets	525 K €	494 K €	462 K €	480 K €
Property, plant and equipment	117 K €	86 K €	55 K €	72 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	408 K €	408 K €	408 K €	408 K €
Current assets	110 K €	138 K €	284 K €	319 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	1,505 €	0 €	0 €	0 €
Current receivables	28 K €	66 K €	179 K €	110 K €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	81 K €	72 K €	105 K €	209 K €
Accruals and deferrals	4,516 €	8,181 €	10 K €	10 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	639 K €	639 K €	757 K €	809 K €
Equity	498 K €	488 K €	548 K €	605 K €
Share capital	6,639 €	6,639 €	6,639 €	6,639 €
Funds and other equity components	664 €	664 €	664 €	664 €
Profit/loss of previous years	486 K €	466 K €	481 K €	528 K €
Profit/loss for the accounting period after tax	5,261 €	15 K €	59 K €	70 K €
Liabilities	141 K €	151 K €	209 K €	203 K €
Non-current liabilities	722 €	903 €	974 €	1,208 €
Current liabilities	140 K €	150 K €	208 K €	202 K €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	0 €	0 €
Provisions	0 €	0 €	0 €	0 €
Accruals and deferrals	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 payerNo
Excess VAT deductionLatest taxable period0226Excess deduction for the period0 €Tax liability for the period4,179.26 €No
Tax reliability indexHighly reliable
Tax debtNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

1 registered activity

poskytovanie právnych služieb (v rozsahu ustanovení § 1 a § 15 ods. 1 zákona č. 586/2003 Z.z. o advokácii)Valid from Thursday, May 18, 2006

Statutory bodies and related persons

Statutory body

2 active of 2

JUDr. Oskar Chnápko
Konateľfrom Wednesday, May 24, 2023
Address Tatranská 6383/48, 97411 Banská Bystrica, Slovenská republika
JUDr. Juraj Koval
Konateľfrom Thursday, May 18, 2006
Address Kordíky 131, 97634 Kordíky, Slovenská republika

Related persons

2 active of 5

JUDr. Juraj Koval
Spoločník v.o.s. / s.r.o.from Tuesday, May 30, 2023
Address Kordíky 131, 97634 Kordíky, Slovenská republika
Share11.3 %Contribution750 EUR
JUDr. Oskar Chnápko
Spoločník v.o.s. / s.r.o.from Tuesday, May 30, 2023
Address Tatranská 6383/48, 97411 Banská Bystrica, Slovenská republika
Share88.7 %Contribution5,889 EUR
JUDr. Juraj KovalInactive
Spoločník v.o.s. / s.r.o.Wednesday, September 7, 2022 – Monday, May 29, 2023
Address Kordíky 131, 97634 Kordíky, Slovenská republika
Share100 %Contribution6,639 EUR
JUDr. Juraj KovalInactive
Spoločník v.o.s. / s.r.o.Saturday, August 1, 2009 – Tuesday, September 6, 2022
Address Kordíky 131, 97634 Kordíky, Slovenská republika
Share100 %Contribution6,639 EUR
JUDr. Juraj KovalInactive
Spoločník v.o.s. / s.r.o.Thursday, May 18, 2006 – Friday, July 31, 2009
Address Kordíky 131, 97634 Kordíky, Slovenská republika
Share100 %Contribution200,000 SKK

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Banská Bystrica
Registration number: Sro/11627/S
Main activity: Právne činnosti
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

KOVAL & spol., advokátska kancelária, s.r.o.

Registered office

KOVAL & spol., advokátska kancelária, s.r.o.

Komenského 3, 97401 Banská Bystrica

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KOVAL & spol., advokátska kancelária, 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

Registered office

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