Active

JP-TOP s.r.o.

Company financial profile・Company ID 44916485・Staničná 3, 07101 Michalovce・Founded 2009

Financial report Financial statements

Turnover 2025

217 K €

−22 %

Company ID: 44916485
Tax ID: 2022882609
VAT ID: SK2022882609, under §4, registered since Friday, September 25, 2009

Registered office: JP-TOP s.r.o.Staničná 3 07101 Michalovce
Established: Thursday, September 3, 2009
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Košice, Sro/24251/V

Profit 2025

−103 K €

+44 %

Assets

45 K €

+1.4 %

Equity

−703 K €

−17 %

Debt ratio

1,675.6 %

+213 pp

Gross margin

7.1 %

+44 pp

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Andromia score

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Profit

+44 %

Revenue

−23 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

-47.5 %

+18 pp

Profit / revenue

ROA

-231.1 %

+185 pp

Return on assets

ROE

14.7 %

−16 pp

Return on equity

Current ratio

0.03

−21 %

Current assets / current liabilities

Earnings before tax

−102 K €

+44 %

Profit + income tax

Effective tax

-0.9 %

+0.1 pp

Income tax / earnings before tax

Net working capital

−720 K €

−17 %

Current assets − current liabilities

Revenue CAGR

-0.3 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	156 K €	154 K €	280 K €	217 K €
Value added	−78 K €	−79 K €	−102 K €	15 K €
Operating revenue	156 K €	156 K €	280 K €	217 K €
Profit after tax	−167 K €	−149 K €	−183 K €	−103 K €
Income tax	0 €	0 €	1,920 €	960 €

Assets

Non-current assets19 K €
Current assets25 K €

Liabilities and equity

Equity−703 K €
Liabilities747 K €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	16 K €	28 K €	44 K €	45 K €
Non-current assets	0 €	7,270 €	17 K €	19 K €
Property, plant and equipment	0 €	7,270 €	17 K €	19 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	16 K €	20 K €	27 K €	25 K €
Inventory	405 €	405 €	1,725 €	1,041 €
Non-current receivables	0 €	0 €	16 €	31 €
Current receivables	13 K €	21 K €	25 K €	24 K €
Financial accounts	2,555 €	−1,351 €	379 €	218 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	16 K €	28 K €	44 K €	45 K €
Equity	−268 K €	−416 K €	−599 K €	−703 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Profit/loss of previous years	−413 K €	−580 K €	−728 K €	−911 K €
Profit/loss for the accounting period after tax	−167 K €	−149 K €	−183 K €	−103 K €
Liabilities	284 K €	444 K €	643 K €	747 K €
Non-current liabilities	0 €	0 €	313 €	728 €
Current liabilities	284 K €	443 K €	642 K €	745 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	1,119 €	1,119 €	1,119 €
Provisions	0 €	0 €	0 €	0 €

Income tax

Tax liability trend

Total taxCurrent tax

Company reliability

The entity is listed as an unreliable VAT payerReason year2025Published onWednesday, August 27, 2025Yes
Former unreliable VAT payerReason year2018Published onSaturday, September 29, 2018Removed from the list onSunday, December 3, 2023Yes
Excess VAT deductionLatest taxable period0226Excess deduction for the period541.56 €Tax liability for the period0 €Yes
Tax reliability indexReliable
Tax debtYes
Debt with VšZPNo
Debt with UnionDebt amount3,461.71 €Yes
Debt with Social Insurance AgencyDebt amount40,294.09 €Yes

Business activities

34 registered activities

nákup, odchov a chov hrabavej hydinyValid from Thursday, October 19, 2023
predaj hrabavej hydiny, ošípanýchValid from Thursday, October 19, 2023
šľachtenie,rozmnožovanie, chov a výkrm ošípanýchValid from Thursday, October 19, 2023
výroba vajec a hydinárskeho mäsa a jeho predajValid from Thursday, October 19, 2023
živočíšna výroba, chov zvieratValid from Thursday, October 19, 2023
administratívne službyValid from Thursday, February 14, 2013
baliace činnosti, manipulácia s tovaromValid from Thursday, February 14, 2013
činnosť podnikateľských, organizačných a ekonomických poradcovValid from Thursday, February 14, 2013
čistiace a upratovacie službyValid from Thursday, February 14, 2013
donáškova službaValid from Thursday, February 14, 2013

Statutory bodies and related persons

Statutory body

1 active of 3

Jakub Magyar
Konateľfrom Monday, March 23, 2026
Address Nad Laborcom 1778/44, 07101 Michalovce, Slovenská republika
JUDr. Patrícia PiptováInactive
KonateľMonday, March 4, 2024 – Wednesday, April 1, 2026
Address Tyršova 287/45, 07301 Sobrance, Slovenská republika
Ing. Jaroslav PiptaInactive
KonateľThursday, September 3, 2009 – Friday, March 15, 2024
Address Tyršova 287/45, 07301 Sobrance, Slovenská republika

Related persons

1 active of 3

Jakub Magyar
Spoločník v.o.s. / s.r.o.from Thursday, April 2, 2026
Address Nad Laborcom 1778/44, 07101 Michalovce, Slovenská republika
Share100 %Contribution5,000 EUR
JUDr. Patrícia PiptováInactive
Spoločník v.o.s. / s.r.o.Saturday, March 16, 2024 – Wednesday, April 1, 2026
Address Tyršova 287/45, 07301 Sobrance, Slovenská republika
Share100 %Contribution5,000 EUR
Ing. Jaroslav PiptaInactive
Spoločník v.o.s. / s.r.o.Thursday, September 3, 2009 – Friday, March 15, 2024
Address Tyršova 287/45, 07301 Sobrance, Slovenská republika

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Košice
Registration number: Sro/24251/V
Main activity: Chov ošípaných
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

JP-TOP s.r.o.

Registered office

JP-TOP s.r.o.

Staničná 3, 07101 Michalovce

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JP-TOP 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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