Company data from Slovak public registers

Barani - Hokejová škola Michala Handzuša, o.z.

Company financial profile・Company ID 37997866・Hronské predmestie 1452/4, 97401 Banská Bystrica・Founded 2005

Active

Turnover 2025

633 K €

−3.5 %
Company ID
37997866
Tax ID
2022020990
VAT ID
SK2022020990, under §4, registered since Saturday, April 1, 2006
Registered office
Barani - Hokejová škola Michala Handzuša, o.z.Hronské predmestie 1452/4 97401 Banská Bystrica
Established
Friday, June 10, 2005
Legal form
Združenie (zväz, spolok, spoločnosť, klub ai.)
Registered in
Register občianskych združeníOkresný úrad Banská Bystrica, VVS/1-900/90-26264

Profit 2025

−84 K €

−192 %Net profit after tax

Assets

267 K €

−20 %Total assets, stated excl. VAT

Equity

−357 K €

−31 %Assets less external liabilities

Debt ratio

211.1 %

+47 ppLiabilities / total assets

Gross margin

—

Not published
Coming soon

Andromia score

—

Profit

−192 %
−10 K €−17 K €91 K €−84 K €20222023202420252022−10 K €2023−17 K €202491 K €2025−84 K €

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

Revenue

+48 %
14 K €31 K €35 K €52 K €2022202320242025202214 K €202331 K €202435 K €202552 K €

Sales of products, services and goods, i.e. income from the company's core business, without other revenue.

Income tax

Tax liability trend

63 €0 €0 €350 €2022202320242025Total tax · 202263 €Total tax · 20230 €Total tax · 20240 €Total tax · 2025350 €Current tax · 202263 €Current tax · 20230 €Current tax · 20240 €Current tax · 2025350 €

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

-13.3 %

−27 pp

Profit / revenue

Profit margin

-161.7 %

−422 pp

Profit / sales

ROA

-31.5 %

−59 pp

Return on assets

ROE

23.6 %

+57 pp

Return on equity

Return on costs

-11.7 %

−28 pp

Profit / (revenue − profit)

Earnings before tax

−84 K €

−192 %

Profit + income tax

Effective tax

-0.4 %

−0.4 pp

Income tax / earnings before tax

Current ratio

0.78

−23 %

Current assets / current liabilities

Total revenue

Sales + other operating + financial income

823 K €2022489 K €2023655 K €2024633 K €2025

All of the company's revenue for the year. Unlike sales, it also includes asset sales, financial and other revenue.

Income statement

Item2022202320242025
Sales of products, services and goods14 K €31 K €35 K €52 K €
Operating revenue823 K €489 K €655 K €633 K €
Profit after tax−10 K €−17 K €91 K €−84 K €
Income tax63 €0 €0 €350 €
Current income tax63 €0 €0 €350 €

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

Non-profit resources and costs

Item2022202320242025
Revenue from main activity811 K €482 K €631 K €629 K €
Revenue from business activity13 K €6,495 €24 K €3,500 €
Donations received19 K €15 K €22 K €29 K €
Contributions received150 K €149 K €210 K €123 K €
Membership fees147 K €279 K €311 K €327 K €
Tax assignation (2 % / 3 %)8,790 €11 K €10 K €10 K €
Public collections0 €0 €0 €0 €
Grants473 K €0 €2,125 €35 K €
Total costs834 K €505 K €564 K €716 K €
Costs of main activity822 K €499 K €564 K €716 K €
Costs of business activity12 K €6,495 €0 €0 €
Personnel costs53 K €48 K €49 K €59 K €
Contributions provided0 €0 €0 €0 €
Tax assignation provided0 €0 €0 €0 €
Profit/loss before tax−10 K €−17 K €91 K €−84 K €

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

Assetsexcl. VAT

  • Non-current assets13 K €
  • Current assets253 K €
  • Accruals and deferrals1,682 €

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

Liabilities and equity

  • Equity−357 K €
  • Liabilities565 K €
  • Accruals and deferrals60 K €

How those assets are financed: equity and external liabilities. Equity and liabilities always equal assets.

Balance sheet

Assets (excl. VAT)

Item2022202320242025
Total assets101 K €193 K €335 K €267 K €
Non-current assets20 K €17 K €15 K €13 K €
Property, plant and equipment20 K €17 K €15 K €13 K €
Non-current intangible assets0 €0 €0 €0 €
Non-current financial assets0 €0 €0 €0 €
Current assets80 K €176 K €320 K €253 K €
Inventory0 €0 €0 €174 €
Non-current receivables0 €0 €0 €0 €
Current receivables8,625 €5,977 €8,599 €15 K €
Current financial assets0 €0 €0 €0 €
Financial accounts71 K €170 K €311 K €237 K €
Accruals and deferrals1,138 €7 €126 €1,682 €

Liabilities and equity

Item2022202320242025
Total equity and liabilities101 K €193 K €335 K €267 K €
Equity−347 K €−364 K €−273 K €−357 K €
Share capital0 €0 €0 €0 €
Funds and other equity components0 €0 €0 €0 €
Profit/loss of previous years−337 K €−347 K €−364 K €−273 K €
Profit/loss for the accounting period after tax−10 K €−17 K €91 K €−84 K €
Liabilities437 K €493 K €549 K €565 K €
Non-current liabilities0 €0 €0 €0 €
Current liabilities258 K €302 K €318 K €325 K €
Short-term financial assistance176 K €176 K €216 K €236 K €
Long-term bank loans0 €0 €0 €0 €
Short-term bank loans0 €0 €0 €0 €
Provisions2,850 €15 K €15 K €3,329 €
Accruals and deferrals11 K €64 K €59 K €60 K €

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 deductionNo
  • Tax reliability indexNot stated
  • Tax debtNo
  • State receivablesNo
  • State court receivablesNo
  • Debt with VšZPNo
  • Debt with UnionNo
  • Debt with Social Insurance AgencyNo

Central Register of Contracts

Contract count10
Total amount69,179.32 €
Counterparties4
Latest contractTuesday, September 8, 2026

Largest partners

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Recent contracts

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

Public sector partner

Registered since

Friday, August 25, 2017

Beneficial owners

4

Registration status

Active

Beneficial-owner verification valid (Thursday, January 1, 2026)Verified by: Lion Law Partners s.r.o., JUDr. Ivan Heger

Beneficial owners

  • Zuzana HandzušováT. Vansovej 3444, 97401 Banská Bystrica
    from Friday, February 6, 2026
  • Andrej GlézlVajnorská 32A, 81103 Bratislava - mestská časť Nové Mesto
    from Saturday, January 11, 2025
  • Ján MelicherčíkPodháj 70, 97405 Banská Bystrica
    from Saturday, June 27, 2020
  • Michal HandzušT. Vansovej 14, 97401 Banská Bystrica
    from Saturday, June 27, 2020

Business activities

1 registered activity

  • klubyValid from Friday, June 10, 2005

Statutory bodies and related persons

Statutory body

2 active of 5
  • Iný štatutárny orgánfrom Thursday, February 20, 2025

    Address M. Rázusa 36, Banská Bystrica, Slovenská republika

  • Iný štatutárny orgánfrom Friday, March 6, 2020

    Address Terézie Vansovej 14, Banská Bystrica, Slovenská republika

  • Iný štatutárny orgánMonday, December 6, 2021 – Thursday, February 20, 2025

    Address Magurská 6, Banská Bystrica, Slovenská republika

  • Iný štatutárny orgánFriday, March 6, 2020 – Thursday, June 30, 2022

    Address Za nožiarňou 11, Slovenská Ľupča, Slovenská republika

  • Iný štatutárny orgánWednesday, January 4, 2017 – Friday, March 6, 2020

    Address Podháj 57, Banská Bystrica, Slovenská republika

Related persons

No related persons are recorded.

Company history

2 changes in the register

  • Names

    2 records
    • Barani - Hokejová škola Michala Handzuša, o.z.from Friday, December 4, 2020
    • HC ´05 Banská BystricaFriday, June 10, 2005 – Thursday, December 3, 2020
  • Registered office

    2 records
    • Hronské predmestie 1452/4, 97401 Banská Bystrica, Slovenská republikafrom Friday, June 24, 2022
    • Hronské predmestie 4, 97401 Banská Bystrica, Slovenská republikaFriday, June 10, 2005 – Thursday, June 23, 2022

Registration

Registered in Register občianskych združení

Register
Register občianskych združení
Registration court
Okresný úrad Banská Bystrica
Registration number
VVS/1-900/90-26264
Main activity
Činnosti športových klubov
Sector (ESA 2010)
Neziskové inštitúcie slúžiace domácnostiam
Tax registration
Active
VAT registration
Active
Barani - Hokejová škola Michala Handzuša, o.z.

Registered office

Barani - Hokejová škola Michala Handzuša, o.z.

Hronské predmestie 1452/4, 97401 Banská Bystrica

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