TOP CATERING s.r.o.

Company financial profile・Company ID 44836171・Rastislavova 3, 04001 Košice・Founded 2009

Financial report Financial statements

Terminated since Thursday, June 12, 2025

Turnover 2017

781 K €

−30 %

Company ID: 44836171
Tax ID: —
VAT ID: —

Registered office: TOP CATERING s.r.o.Rastislavova 3 04001 Košice
Established: Friday, June 26, 2009
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Košice, Sro/23907/V
Dissolution date: Thursday, June 12, 2025

Profit 2017

−209 K €

−2,710 %Net profit after tax

Assets

380 K €

−28 %Total assets, stated excl. VAT

Equity

4,540 €

−98 %Assets less external liabilities

Debt ratio

98.8 %

+39 ppLiabilities / total assets

Gross margin

-14.6 %

−27 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−2,710 %

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

Revenue

−32 %

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

-26.7 %

−27 pp

Profit / revenue

Profit margin

-27.9 %

−29 pp

Profit / sales

ROA

-55.0 %

−57 pp

Return on assets

ROE

-4,599.4 %

−4,603 pp

Return on equity

Return on costs

-21.1 %

−22 pp

Profit / (revenue − profit)

Added value to revenue

-13.9 %

−26 pp

Added value / revenue

Earnings before tax

−206 K €

−1,993 %

Profit + income tax

Effective tax

-1.4 %

−28 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	2014	2015	2016	2017
Sales of products, services and goods	669 K €	955 K €	1.09 M €	748 K €
Value added	89 K €	217 K €	138 K €	−109 K €
Operating revenue	686 K €	963 K €	1.11 M €	781 K €
Profit after tax	−25 K €	65 K €	8,000 €	−209 K €
Income tax	2,880 €	2,880 €	2,880 €	2,880 €
Current income tax	2,880 €	2,880 €	2,880 €	2,880 €

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

Non-profit resources and costs

Item	2014	2015	2016	2017
Personnel costs	86 K €	103 K €	92 K €	70 K €

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

Assetsexcl. VAT

Non-current assets59 K €
Current assets90 K €
Accruals and deferrals230 K €

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

Liabilities and equity

Equity4,540 €
Liabilities375 K €
Accruals and deferrals0 €

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

Balance sheet

Assets (excl. VAT)

Item	2014	2015	2016	2017
Total assets	201 K €	387 K €	527 K €	380 K €
Non-current assets	72 K €	56 K €	44 K €	59 K €
Property, plant and equipment	72 K €	56 K €	44 K €	59 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	128 K €	252 K €	255 K €	90 K €
Inventory	86 K €	180 K €	180 K €	37 K €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	58 K €	59 K €	60 K €	32 K €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	−16 K €	13 K €	15 K €	21 K €
Accruals and deferrals	1,229 €	78 K €	229 K €	230 K €

Liabilities and equity

Item	2014	2015	2016	2017
Total equity and liabilities	201 K €	387 K €	527 K €	380 K €
Equity	51 K €	105 K €	213 K €	4,540 €
Share capital	5,100 €	5,100 €	5,100 €	5,100 €
Funds and other equity components	0 €	0 €	0 €	0 €
Profit/loss of previous years	−309 K €	−345 K €	−280 K €	−272 K €
Profit/loss for the accounting period after tax	−25 K €	65 K €	8,000 €	−209 K €
Liabilities	150 K €	281 K €	314 K €	375 K €
Non-current liabilities	953 €	35 K €	24 K €	47 K €
Current liabilities	134 K €	153 K €	204 K €	189 K €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	0 €	34 K €	17 K €	80 K €
Short-term bank loans	15 K €	58 K €	68 K €	58 K €
Provisions	0 €	1,249 €	862 €	580 €
Accruals and deferrals	0 €	0 €	0 €	0 €

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 payerReason year2018Published onWednesday, January 23, 2019Removed from the list onMonday, December 2, 2019Yes
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 count6

Total amount0 €

Counterparties3

Latest contractWednesday, December 21, 2016

Largest partners

View all

Reedukačné centrum, Bačkov3×0 €Wednesday, December 21, 2016
Detský domov Nižná Kamenica1×0 €Monday, February 4, 2013
Úrad práce, sociálnych vecí a rodiny Košice1×0 €Tuesday, January 28, 2014

Recent contracts

View all

Kúpna zmluva
Reedukačné centrum, Bačkov0 €Wednesday, December 21, 2016
Rámcová obchodná zmluva č. 8/2016
Reedukačné centrum, Bačkov0 €Wednesday, January 20, 2016
Kúpna zmluva na cestoviny
Reedukačné centrum, Bačkov0 €Wednesday, January 7, 2015
Dohoda o poskytnutí finančného príspevku na podporu zamestnávania znevýhodneného UoZ podľa § 50 zákona o sl. zamestnanosti
Úrad práce, sociálnych vecí a rodiny Košice0 €Tuesday, January 28, 2014
Kúpna zmluva
Private individual0 €Monday, September 9, 2013

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

Business activities

8 registered activities

činnosť podnikateľských, organizačných a ekonomických poradcovValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
informatívne testovanie, meranie, analýzy a kontrolyValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
sprostredkovateľská činnosť v oblasti obchoduValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
sprostredkovateľská činnosť v oblasti služiebValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
sprostredkovateľská činnosť v oblasti výrobyValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
výskum a vývoj v oblasti spoločenských a humanitných viedValid Wednesday, November 25, 2015 – Wednesday, June 11, 2025
kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid Friday, June 26, 2009 – Wednesday, June 11, 2025
nákladná cestná doprava vykonávaná vozidlami s celkovou hmotnosťou do 3,5 t vrátane prípojného vozidlaValid Friday, June 26, 2009 – Wednesday, June 11, 2025

Statutory bodies and related persons

Statutory body

0 active of 3

Ing. Ján PopovičEnded
KonateľFriday, June 26, 2009 – Wednesday, March 16, 2016
Address Bezručova 35, 04001 Košice, Slovenská republika
Ivan JurášEnded
KonateľFriday, June 26, 2009 – Wednesday, June 11, 2025
Address Rastislavova 3, 04001 Košice, Slovenská republika
Ľubomír KrajňákEnded
KonateľFriday, June 26, 2009 – Tuesday, May 10, 2011
Address Cesta pod Hradovou 29, 04001 Košice, Slovenská republika

Related persons

0 active of 10

Ivan JurášEnded
Spoločník v.o.s. / s.r.o.Thursday, March 17, 2016 – Wednesday, June 11, 2025
Address Rastislavova 3, 04001 Košice, Slovenská republika
Share100 %Contribution5,100 EUR
Ing. Ján PopovičEnded
Spoločník v.o.s. / s.r.o.Wednesday, December 30, 2015 – Wednesday, March 16, 2016
Address Bezručova 35, 04001 Košice, Slovenská republika
Share50 %Contribution2,550 EUR
Ivan JurášEnded
Spoločník v.o.s. / s.r.o.Wednesday, December 30, 2015 – Wednesday, March 16, 2016
Address Rastislavova 3, 04001 Košice, Slovenská republika
Share50 %Contribution2,550 EUR
Ing. Ján PopovičEnded
Spoločník v.o.s. / s.r.o.Wednesday, October 1, 2014 – Tuesday, December 29, 2015
Address Bezručova 35, 04001 Košice, Slovenská republika
Share80 %Contribution4,080 EUR
Ivan JurášEnded
Spoločník v.o.s. / s.r.o.Wednesday, October 1, 2014 – Tuesday, December 29, 2015
Address Rastislavova 3, 04001 Košice, Slovenská republika
Share20 %Contribution1,020 EUR
Ing. Ján PopovičEnded
Spoločník v.o.s. / s.r.o.Wednesday, May 11, 2011 – Tuesday, September 30, 2014
Address Bezručova 35, 04001 Košice, Slovenská republika
Share61.67 %Contribution3,145 EUR
Ivan JurášEnded
Spoločník v.o.s. / s.r.o.Wednesday, May 11, 2011 – Tuesday, September 30, 2014
Address Rastislavova 3, 04001 Košice, Slovenská republika
Share38.33 %Contribution1,955 EUR
Ing. Ján PopovičEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Tuesday, May 10, 2011
Address Bezručova 35, 04001 Košice, Slovenská republika
Share33.33 %Contribution1,700 EUR
Ivan JurášEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Tuesday, May 10, 2011
Address Rastislavova 3, 04001 Košice, Slovenská republika
Share33.33 %Contribution1,700 EUR
Ľubomír KrajňákEnded
Spoločník v.o.s. / s.r.o.Friday, June 26, 2009 – Tuesday, May 10, 2011
Address Cesta pod Hradovou 29, 04001 Košice, Slovenská republika
Share33.33 %Contribution1,700 EUR

Company history

1 change in the register

Legal status
2 records
- Iný dôvod zrušenia spoločnostifrom Thursday, June 12, 2025
- Zaniknutá spoločnosťfrom Thursday, June 12, 2025

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Košice
Registration number: Sro/23907/V
Legal status: Iný dôvod zrušenia spoločnosti
Sector (ESA 2010): Národné súkromné nefinančné korporácie

Legal facts

4 entries from the business register

Thursday, June 12, 2025Právny dôvod výmazu zapísanej osoby z obchodného registra: Zapísaná osoba vymazaná z obchodného registra od: 12.6.2025 Právny dôvod výmazu: ex offo výmaz
Thursday, June 12, 2025Spoločnosť sa vymazáva na základe uznesenia Mestského súdu Košice, č. k. 43CbR/85/2023 - 32 zo dňa 26.05.2025.
Thursday, June 12, 2025Zrušenie spoločnosti: Spoločnosť zrušená od: 29.5.2024 Právny dôvod zrušenia: Rozhodnutím súdu o zrušení obchodnej spoločnosti v zmysle § 68b ods. 1 písm. e) Obchodného zákonníka v spojení s ust. § 309d ods.1 Civilného mimosporového poriadku.
Friday, December 8, 2023Dňa 02.11.2023 bolo Mestským súdom Košice začaté konanie o zrušení spoločnosti, ktoré sa vedie pod sp.zn. 43CbR/85/2023.

TOP CATERING s.r.o.

Registered office

TOP CATERING s.r.o.

Rastislavova 3, 04001 Košice

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TOP CATERING 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

Legal status

Registration

Legal facts

Registered office

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