LAW & BUSINESS CONSULTING, s.r.o.

Company financial profile・Company ID 47555220・Sv. Štefana 1/B, 94301 Štúrovo・Founded 2013

Financial report Financial statements

Active

Turnover 2025

142 K €

+18 %

Company ID: 47555220
Tax ID: 2023980541
VAT ID: SK2023980541, under §4, registered since Tuesday, October 1, 2019

Registered office: LAW & BUSINESS CONSULTING, s.r.o.Sv. Štefana 1/B 94301 Štúrovo
Established: Friday, December 6, 2013
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Nitra, Sro/36175/N

Profit 2025

3,984 €

−27 %Net profit after tax

Assets

187 K €

+102 %Total assets, stated excl. VAT

Equity

5,856 €

+213 %Assets less external liabilities

Debt ratio

96.9 %

−1.1 ppLiabilities / total assets

Gross margin

75.8 %

+8.6 ppGross profit / sales

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Andromia score

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Profit

−27 %

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

Revenue

+7.9 %

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

2.8 %

−1.8 pp

Profit / revenue

Profit margin

3.1 %

−1.5 pp

Profit / sales

ROA

2.1 %

−3.8 pp

Return on assets

ROE

68.0 %

−225 pp

Return on equity

Return on costs

2.9 %

−1.9 pp

Profit / (revenue − profit)

Added value to revenue

69.3 %

+2.1 pp

Added value / revenue

Earnings before tax

4,975 €

−23 %

Profit + income tax

Effective tax

19.9 %

+5.0 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	101 K €	119 K €	120 K €	130 K €
Value added	62 K €	82 K €	81 K €	98 K €
Operating revenue	101 K €	121 K €	120 K €	142 K €
Profit after tax	−11 K €	5,030 €	5,479 €	3,984 €
Income tax	0 €	373 €	960 €	991 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	49 K €	55 K €	57 K €	62 K €

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

Assetsexcl. VAT

Non-current assets110 K €
Current assets77 K €

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

Liabilities and equity

Equity5,856 €
Liabilities181 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	42 K €	53 K €	92 K €	187 K €
Non-current assets	17 K €	36 K €	44 K €	110 K €
Property, plant and equipment	17 K €	36 K €	44 K €	110 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	25 K €	17 K €	49 K €	77 K €
Inventory	60 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	7,628 €	11 K €	31 K €	45 K €
Financial accounts	17 K €	6,473 €	18 K €	32 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	42 K €	53 K €	92 K €	187 K €
Equity	−8,638 €	−3,608 €	1,871 €	5,856 €
Share capital	20 K €	20 K €	20 K €	20 K €
Profit/loss of previous years	−18 K €	−29 K €	−24 K €	−18 K €
Profit/loss for the accounting period after tax	−11 K €	5,030 €	5,479 €	3,984 €
Liabilities	51 K €	57 K €	91 K €	181 K €
Non-current liabilities	23 K €	12 K €	21 K €	63 K €
Current liabilities	17 K €	37 K €	66 K €	118 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	11 K €	7,131 €	3,399 €	0 €
Provisions	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 payerNo
Excess VAT deductionLatest taxable period0526Excess deduction for the period0 €Tax liability for the period1,650.52 €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 amount3,332 €

Counterparties1

Latest contractThursday, February 29, 2024

Largest partners

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Enerbyt s.r.o.1×3,332 €Thursday, February 29, 2024

Recent contracts

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Zmluva o nájme nebytových priestorov
Enerbyt s.r.o.3,332 €Thursday, February 29, 2024

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

Business activities

23 registered activities

činnosť podnikateľských, organizačných a ekonomických poradcov,Valid from Friday, December 6, 2013
dokončovanie stavebné práce pri realizácii exteriérov a interiérov,Valid from Friday, December 6, 2013
faktoring a forfaiting,Valid from Friday, December 6, 2013
kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi ( maloobchod ) alebo iným prevádzkovateľom živnosti ( veľkoobchod)Valid from Friday, December 6, 2013
nákladná cestná doprava vykonávaná vozidlami s celkovou hmotnosťou do 3,5 t vrátane prípojného vozidlaValid from Friday, December 6, 2013
odborné poradenské služby pre uchádzačov a záujemcov o zamestnanie,Valid from Friday, December 6, 2013
organizovanie kultúrnych a iných spoločenských podujatí,Valid from Friday, December 6, 2013
počítačové služby,Valid from Friday, December 6, 2013
podnikania v oblasti nakladania iným ako nebezpečným odpadom,Valid from Friday, December 6, 2013
prenájom hnuteľných vecí,Valid from Friday, December 6, 2013

Statutory bodies and related persons

Statutory body

2 active of 3

JUDr. Imrich HorváthActive
Konateľfrom Monday, January 11, 2016
Address Hlavná 147/31/A, 94301 Štúrovo, Slovenská republika
JUDr. Andrea Vitkóová, PhD.Active
Konateľfrom Friday, December 6, 2013
Address Hlavná 147/31/A, 94301 Štúrovo, Slovenská republika
Mgr. Imrich HorváthEnded
KonateľMonday, January 11, 2016 – Tuesday, April 2, 2019
Address Hlavná 31/A, 94301 Štúrovo, Slovenská republika

Related persons

2 active of 6

JUDr. Andrea Vitkóová, PhD.Active
Spoločník v.o.s. / s.r.o.from Tuesday, September 13, 2022
Address Hlavná 147/31/A, 94301 Štúrovo, Slovenská republika
Share50 %Contribution10,000 EUR
JUDr. Imrich HorváthActive
Spoločník v.o.s. / s.r.o.from Tuesday, September 13, 2022
Address Hlavná 147/31/A, 94301 Štúrovo, Slovenská republika
Share50 %Contribution10,000 EUR
JUDr. Imrich HorváthEnded
Spoločník v.o.s. / s.r.o.Wednesday, April 3, 2019 – Monday, September 12, 2022
Address Hlavná 31/A, 94301 Štúrovo, Slovenská republika
Share50 %Contribution10,000 EUR
JUDr. Andrea Vitkóová, PhD.Ended
Spoločník v.o.s. / s.r.o.Friday, January 22, 2016 – Monday, September 12, 2022
Address Hlavná 31/A, 94301 Štúrovo, Slovenská republika
Share50 %Contribution10,000 EUR
Mgr. Imrich HorváthEnded
Spoločník v.o.s. / s.r.o.Friday, January 22, 2016 – Tuesday, April 2, 2019
Address Hlavná 31/A, 94301 Štúrovo, Slovenská republika
JUDr. Andra Vitkóová, PhD.Ended
Spoločník v.o.s. / s.r.o.Friday, December 6, 2013 – Thursday, January 21, 2016
Address Hlavná 31/A, 94301 Štúrovo, Slovenská republika
Share50 %Contribution20,000 EUR

Company history

1 change in the register

Registered office
2 records
- Sv. Štefana 1/B, 94301 Štúrovo, Slovenská republikafrom Thursday, April 24, 2025
- Hlavná 31/A, 94301 Štúrovo, Slovenská republikaFriday, December 6, 2013 – Wednesday, April 23, 2025

Companies in which this company is a shareholder

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Nitra
Registration number: Sro/36175/N
Main activity: Poradenské služby v oblasti podnikania a riadenia
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

LAW & BUSINESS CONSULTING, s.r.o.

Registered office

LAW & BUSINESS CONSULTING, s.r.o.

Sv. Štefana 1/B, 94301 Štúrovo

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LAW & BUSINESS 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

Company history

Registered office

Companies in which this company is a shareholder

Companies in which this company is a shareholder

Registration

Registered office

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Companies in which this company is a shareholder