Company data from Slovak public registers

JP-TOP s.r.o.

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

Active

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 %Net profit after tax

Assetsexcl. VAT

45 K €

+1.4 %Total assets, stated excl. VAT

Equity

−703 K €

−17 %Assets less external liabilities

Debt ratio

1,675.6 %

+213 ppLiabilities / total assets

Not available – micro entities do not report this item separately.

Gross margin

7.1 %

+44 ppGross profit / sales
Coming soon

Andromia score

—

Profit

+44 %
−72 K €−53 K €−64 K €50 K €36 K €44 K €18 K €−53 K €−167 K €−149 K €−183 K €−103 K €2014201520162017201820192020202120222023202420252014−72 K €2015−53 K €2016−64 K €201750 K €201836 K €201944 K €202018 K €2021−53 K €2022−167 K €2023−149 K €2024−183 K €2025−103 K €

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

Revenue

−23 %
223 K €225 K €209 K €287 K €309 K €371 K €309 K €222 K €156 K €154 K €280 K €217 K €2014201520162017201820192020202120222023202420252014223 K €2015225 K €2016209 K €2017287 K €2018309 K €2019371 K €2020309 K €2021222 K €2022156 K €2023154 K €2024280 K €2025217 K €

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

Income tax

Tax liability trend

960 €960 €960 €960 €0 €571 €575 €0 €0 €0 €1,920 €960 €201420152016201720182019202020212022202320242025Total tax · 2014960 €Total tax · 2015960 €Total tax · 2016960 €Total tax · 2017960 €Total tax · 20180 €Total tax · 2019571 €Total tax · 2020575 €Total tax · 20210 €Total tax · 20220 €Total tax · 20230 €Total tax · 20241,920 €Total tax · 2025960 €

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

-47.5 %

+18 pp

Profit / revenue

Profit margin

-47.6 %

+18 pp

Profit / sales

ROA

-231.1 %

+185 pp

Return on assets

ROE

14.7 %

−16 pp

Return on equity

Return on costs

-32.2 %

+7.4 pp

Profit / (revenue − profit)

Added value to revenue

7.1 %

+44 pp

Added value / revenue

Earnings before tax

−102 K €

+44 %

Profit + income tax

Effective tax

-0.9 %

+0.1 pp

Income tax / earnings before tax

Total revenue

Sales + other operating + financial income

223 K €2014225 K €2015209 K €2016289 K €2017310 K €2018371 K €2019310 K €2020222 K €2021156 K €2022156 K €2023280 K €2024217 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 goods156 K €154 K €280 K €217 K €
Value added−78 K €−79 K €−102 K €15 K €
Operating revenue156 K €156 K €280 K €217 K €
Profit after tax−167 K €−149 K €−183 K €−103 K €
Income tax0 €0 €1,920 €960 €

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

Non-profit resources and costs

Item2022202320242025
Personnel costs87 K €71 K €70 K €111 K €

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

Assetsexcl. VAT

  • Non-current assets19 K €
  • Current assets25 K €

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

Liabilities and equity

  • Equity−703 K €
  • Liabilities747 K €

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

Balance sheet

Assets (excl. VAT)

Item2022202320242025
Total assets16 K €28 K €44 K €45 K €
Non-current assets0 €7,270 €17 K €19 K €
Property, plant and equipment0 €7,270 €17 K €19 K €
Non-current intangible assets0 €0 €0 €0 €
Non-current financial assets0 €0 €0 €0 €
Current assets16 K €20 K €27 K €25 K €
Inventory405 €405 €1,725 €1,041 €
Non-current receivables0 €0 €16 €31 €
Current receivables13 K €21 K €25 K €24 K €
Financial accounts2,555 €−1,351 €379 €218 €

Liabilities and equity

Item2022202320242025
Total equity and liabilities16 K €28 K €44 K €45 K €
Equity−268 K €−416 K €−599 K €−703 K €
Share capital5,000 €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 €
Liabilities284 K €444 K €643 K €747 K €
Non-current liabilities0 €0 €313 €728 €
Current liabilities284 K €443 K €642 K €745 K €
Long-term bank loans0 €0 €0 €0 €
Short-term bank loans0 €1,119 €1,119 €1,119 €
Provisions0 €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 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 period0526Excess deduction for the period0 €Tax liability for the period494.51 €No
  • Tax reliability indexReliable
  • Tax debtYes
  • State receivablesNo
  • State court receivablesNo
  • Debt with VšZPNo
  • Debt with UnionDebt amount3,690.58 €Yes
  • Debt with Social Insurance AgencyDebt amount43,502.08 €Yes

Central Register of Contracts

Contract count3
Total amount0 €
Counterparties2
Latest contractThursday, October 5, 2023

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

Tuesday, March 28, 2023

Beneficial owners

1

Registration status

Active

Beneficial-owner verification valid (Friday, February 6, 2026)Verified by: JUDr. Václav Duska

Beneficial owners

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
  • Konateľfrom Monday, March 23, 2026

    Address Nad Laborcom 1778/44, 07101 Michalovce, Slovenská republika

  • KonateľMonday, March 4, 2024 – Wednesday, April 1, 2026

    Address Tyršova 287/45, 07301 Sobrance, Slovenská republika

  • KonateľThursday, September 3, 2009 – Friday, March 15, 2024

    Address Tyršova 287/45, 07301 Sobrance, Slovenská republika

Related persons

1 active of 3
  • 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
  • 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
  • Spoločník v.o.s. / s.r.o.Thursday, September 3, 2009 – Friday, March 15, 2024

    Address Tyršova 287/45, 07301 Sobrance, Slovenská republika

Ownership structure

Shareholders above, companies it holds a stake in below.

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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