J&D Consulting, s. r. o.

Company financial profile・Company ID 47165022・Pod cintorínom 5232/12, 03401 Ružomberok・Founded 2013

Financial report Financial statements

Active

Turnover 2025

174 K €

+0.5 %

Company ID: 47165022
Tax ID: 2023766393
VAT ID: SK2023766393, under §4, registered since Monday, June 17, 2013

Registered office: J&D Consulting, s. r. o.Pod cintorínom 5232/12 03401 Ružomberok
Established: Friday, May 17, 2013
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Žilina, Sro/59098/L

Profit 2025

626 €

+47 %Net profit after tax

Assets

74 K €

−25 %Total assets, stated excl. VAT

Equity

35 K €

+1.8 %Assets less external liabilities

Debt ratio

53.2 %

−12 ppLiabilities / total assets

Gross margin

56.5 %

−12 ppGross profit / sales

Coming soon

Andromia score

—

Profit

+47 %

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

Revenue

+4.5 %

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

0.4 %

+0.1 pp

Profit / revenue

Profit margin

0.4 %

+0.1 pp

Profit / sales

ROA

0.8 %

+0.4 pp

Return on assets

ROE

1.8 %

+0.6 pp

Return on equity

Return on costs

0.4 %

+0.1 pp

Profit / (revenue − profit)

Added value to revenue

56.2 %

−9.7 pp

Added value / revenue

Earnings before tax

1,586 €

+15 %

Profit + income tax

Effective tax

60.5 %

−8.8 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	2022	2023	2024	2025
Sales of products, services and goods	132 K €	162 K €	165 K €	173 K €
Value added	66 K €	73 K €	114 K €	98 K €
Operating revenue	137 K €	167 K €	173 K €	174 K €
Profit after tax	−24 K €	5,280 €	425 €	626 €
Income tax	53 €	92 €	960 €	960 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	64 K €	36 K €	58 K €	48 K €

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

Assetsexcl. VAT

Non-current assets30 K €
Current assets45 K €

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

Liabilities and equity

Equity35 K €
Liabilities40 K €

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

Balance sheet

Assets (excl. VAT)

Item	2022	2023	2024	2025
Total assets	56 K €	108 K €	99 K €	74 K €
Non-current assets	38 K €	71 K €	62 K €	30 K €
Property, plant and equipment	38 K €	71 K €	62 K €	30 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	18 K €	37 K €	37 K €	45 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	14 K €	22 K €	19 K €	18 K €
Financial accounts	4,089 €	15 K €	18 K €	26 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	56 K €	108 K €	99 K €	74 K €
Equity	4,179 €	34 K €	34 K €	35 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Profit/loss of previous years	−6,802 €	−6,802 €	−1,700 €	−1,275 €
Profit/loss for the accounting period after tax	−24 K €	5,280 €	425 €	626 €
Liabilities	52 K €	74 K €	65 K €	40 K €
Non-current liabilities	17 K €	44 K €	47 K €	31 K €
Current liabilities	27 K €	25 K €	12 K €	6,945 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	2,177 €	0 €	1,985 €	0 €
Provisions	5,691 €	4,309 €	3,466 €	1,869 €

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 deductionLatest taxable period0526Excess deduction for the period0 €Tax liability for the period2,618.44 €No
Tax reliability indexReliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Central Register of Contracts

Contract count1

Total amount5,710.68 €

Counterparties1

Latest contractMonday, August 11, 2014

Largest partners

View all

Úrad práce, sociálnych vecí a rodiny Ružomberok1×5,710.68 €Monday, August 11, 2014

Recent contracts

View all

Dohoda č. 03/XXI/B /2014/§ 54 o poskytnutí finančného príspevku na podporu vytvárania pracovných miest v rámci národného projektu XXI/B „Podpora vytvárania pracovných miest - 3“ podľa § 54 ods. 1 písm. a) zákona č. 5/2004 Z. z.
Úrad práce, sociálnych vecí a rodiny Ružomberok5,710.68 €Monday, August 11, 2014

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

Business activities

16 registered activities

Administratívne službyValid from Friday, May 17, 2013
Činnosť podnikateľských, organizačných a ekonomických poradcovValid from Friday, May 17, 2013
Kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid from Friday, May 17, 2013
Počítačové službyValid from Friday, May 17, 2013
Prenájom hnuteľných vecíValid from Friday, May 17, 2013
Prenájom nehnuteľností spojený s poskytovaním iných než základných služieb spojených s prenájmomValid from Friday, May 17, 2013
Reklamné a marketingové službyValid from Friday, May 17, 2013
Služby súvisiace s počítačovým spracovaním údajovValid from Friday, May 17, 2013
Správa a údržba bytového a nebytového fondu v rozsahu voľných živnostíValid from Friday, May 17, 2013
Správa registratúrnych záznamov bez trvalej dokumentárnej hodnotyValid from Friday, May 17, 2013

Statutory bodies and related persons

Statutory body

3 active of 5

MUDr. Denisa OsinováActive
Konateľfrom Wednesday, July 8, 2026
Address Helsinská 6007/50, 03861 Martin, Slovenská republika
Ing. Marek OsinaActive
Konateľfrom Monday, October 30, 2017
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Ing. Janka OsinováActive
Konateľfrom Friday, May 17, 2013
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Ing. Marek OsinaEnded
KonateľMonday, October 30, 2017 – Thursday, March 21, 2024
Address Plavisko 2037/65, 03401 Ružomberok, Slovenská republika
MUDr. Denisa Osinová, PhDEnded
KonateľMonday, October 30, 2017 – Thursday, May 22, 2025
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika

Related persons

3 active of 8

Ing. Marek OsinaActive
Spoločník v.o.s. / s.r.o.from Wednesday, July 29, 2026
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share25 %Contribution1,250 EUR
MUDr. Denisa OsinováActive
Spoločník v.o.s. / s.r.o.from Wednesday, July 29, 2026
Address Helsinská 6007/50, 03861 Martin, Slovenská republika
Share25 %Contribution1,250 EUR
Ing. Janka OsinováActive
Spoločník v.o.s. / s.r.o.from Friday, November 17, 2017
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share50 %Contribution2,500 EUR
Ing. Marek OsinaEnded
Spoločník v.o.s. / s.r.o.Friday, May 23, 2025 – Tuesday, July 28, 2026
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share50 %Contribution2,500 EUR
Ing. Marek OsinaEnded
Spoločník v.o.s. / s.r.o.Saturday, May 21, 2022 – Thursday, May 22, 2025
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share25 %Contribution1,250 EUR
Ing. Marek OsinaEnded
Spoločník v.o.s. / s.r.o.Friday, November 17, 2017 – Friday, May 20, 2022
Address Plavisko 2037/65, 03401 Ružomberok, Slovenská republika
Share25 %Contribution1,250 EUR
MUDr. Denisa Osinová, PhDEnded
Spoločník v.o.s. / s.r.o.Friday, November 17, 2017 – Thursday, May 22, 2025
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share25 %Contribution1,250 EUR
Ing. Janka OsinováEnded
Spoločník v.o.s. / s.r.o.Friday, May 17, 2013 – Thursday, November 16, 2017
Address Pod cintorínom 5232/12, 03401 Ružomberok, Slovenská republika
Share100 %Contribution5,000 EUR

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Žilina
Registration number: Sro/59098/L
Main activity: Účtovnícke a audítorské činnosti, vedenie účtovných kníh; daňové poradenstvo
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

J&D Consulting, s. r. o.

Registered office

J&D Consulting, s. r. o.

Pod cintorínom 5232/12, 03401 Ružomberok

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J&D Consulting, 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

Registration

Registered office

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