Lerni s. r. o.

Company financial profile・Company ID 47802278・Kupeckého 320/33, 04001 Košice - mestská časť Juh・Founded 2014

Financial report Financial statements

Active

Turnover 2025

3.54 M €

+47 %

Company ID: 47802278
Tax ID: 2024105611
VAT ID: SK2024105611, under §4, registered since Saturday, August 1, 2020

Registered office: Lerni s. r. o.Kupeckého 320/33 04001 Košice - mestská časť Juh
Established: Tuesday, June 24, 2014
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Košice, Sro/35974/V

Profit 2025

39 K €

−34 %Net profit after tax

Assets

1.91 M €

+37 %Total assets, stated excl. VAT

Equity

712 K €

+5.8 %Assets less external liabilities

Debt ratio

62.7 %

+11 ppLiabilities / total assets

Gross margin

14.5 %

−1.8 ppGross profit / sales

Coming soon

Andromia score

—

Profit

−34 %

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

Revenue

+47 %

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

1.1 %

−1.4 pp

Profit / revenue

Profit margin

1.1 %

−1.4 pp

Profit / sales

ROA

2.0 %

−2.2 pp

Return on assets

ROE

5.4 %

−3.3 pp

Return on equity

Return on costs

1.1 %

−1.4 pp

Profit / (revenue − profit)

Added value to revenue

14.5 %

−1.8 pp

Added value / revenue

Earnings before tax

51 K €

−19 %

Profit + income tax

Effective tax

24.3 %

+18 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	1.21 M €	1.69 M €	2.4 M €	3.53 M €
Value added	291 K €	91 K €	392 K €	512 K €
Operating revenue	1.21 M €	1.74 M €	2.41 M €	3.54 M €
Profit after tax	92 K €	−114 K €	59 K €	39 K €
Income tax	28 K €	0 €	3,999 €	12 K €
Current income tax	—	0 €	3,999 €	12 K €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	151 K €	217 K €	277 K €	368 K €

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

Assetsexcl. VAT

Non-current assets19 K €
Current assets1.89 M €
Accruals and deferrals0 €

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

Liabilities and equity

Equity712 K €
Liabilities1.2 M €
Accruals and deferrals0 €

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	743 K €	849 K €	1.39 M €	1.91 M €
Non-current assets	0 €	2,291 €	1,655 €	19 K €
Property, plant and equipment	0 €	2,291 €	1,655 €	19 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	743 K €	836 K €	1.39 M €	1.89 M €
Inventory	278 K €	378 K €	408 K €	678 K €
Non-current receivables	6,987 €	6,987 €	6,987 €	27 K €
Current receivables	110 K €	243 K €	605 K €	575 K €
Current financial assets	—	0 €	0 €	0 €
Financial accounts	348 K €	208 K €	368 K €	610 K €
Accruals and deferrals	—	11 K €	3,327 €	0 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	743 K €	849 K €	1.39 M €	1.91 M €
Equity	328 K €	214 K €	673 K €	712 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Funds and other equity components	—	500 €	500 €	500 €
Profit/loss of previous years	231 K €	323 K €	209 K €	268 K €
Profit/loss for the accounting period after tax	92 K €	−114 K €	59 K €	39 K €
Liabilities	415 K €	635 K €	720 K €	1.2 M €
Non-current liabilities	131 €	570 €	1,404 €	2,768 €
Current liabilities	408 K €	603 K €	719 K €	1.19 M €
Short-term financial assistance	—	0 €	0 €	0 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	26 K €	0 €	0 €
Provisions	6,291 €	5,098 €	0 €	0 €
Accruals and deferrals	—	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 period2,988.63 €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 count11

Total amount114,628.63 €

Counterparties6

Latest contractFriday, December 12, 2025

Largest partners

View all

Mesto Nitra1×73,765.39 €Friday, March 15, 2024
Mestská časť Bratislava-Petržalka4×25,516.74 €Friday, December 12, 2025
Mesto Rožňava1×14,108 €Monday, December 16, 2024
Detská fakultná nemocnica Košice1×1,238.5 €Friday, March 21, 2025
Ministerstvo práce, sociálnych vecí a rodiny SR1×0 €Monday, April 17, 2023

Recent contracts

View all

Kúpna zmluva
Mestská časť Bratislava-Petržalka2,289.7 €Friday, December 12, 2025
Kúpna zmluva
Mestská časť Bratislava-Petržalka1,777.82 €Friday, December 5, 2025
Kúpna zmluva
Mestská časť Bratislava-Petržalka434.94 €Tuesday, November 25, 2025
Darovacia zmluva
Detská fakultná nemocnica Košice1,238.5 €Friday, March 21, 2025
Kúpna zmluva
Mesto Rožňava14,108 €Monday, December 16, 2024

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

EU funds drawn

View all

Projects

Paid out

42 K €

Contracted

46 K €

Last payment

5/14/2024

1 confirmed irregularity to recover, 402.3 €

Project	Status	Paid out	Last payment
Rozvoj zručností zamestnancov Hravá škôlka s.r.o.312081CLU7	Projekt riadne ukončený (K)	41,795.95 €	5/14/2024

Public sector partner

Registered since

Thursday, November 6, 2025

Beneficial owners

Registration status

Active

Beneficial-owner verification valid (Thursday, January 22, 2026)Verified by: Advokátska kancelária VASIĽ & partners, s.r.o.

Beneficial owners

Tomáš DivinecPopradská 258, 04011 Košice - mestská časť Juh
from Thursday, November 6, 2025

Business activities

30 registered activities

Čistiace a upratovacie službyValid from Tuesday, May 27, 2025
Dokončovacie stavebné práce pri realizácii exteriérov a interiérovValid from Tuesday, May 27, 2025
Opracovanie drevnej hmoty, výroba komponentov z dreva a výroba jednoduchých výrobkov z dreva, korku, slamyValid from Tuesday, May 27, 2025
Oprava osobných potrieb a potrieb pre domácnosťValid from Tuesday, May 27, 2025
Poskytovanie služieb osobného charakteruValid from Tuesday, May 27, 2025
Prípravné práce k realizácii stavbyValid from Tuesday, May 27, 2025
Výroba a hutnícke spracovanie kovov, výroba a opracovanie jednoduchých kovových výrobkovValid from Tuesday, May 27, 2025
Výroba výrobkov z gumy a plastovValid from Tuesday, May 27, 2025
Administratívne službyValid from Tuesday, June 24, 2014
Baliace činnosti, manipulácia s tovaromValid from Tuesday, June 24, 2014

Statutory bodies and related persons

Statutory body

2 active of 5

Natália Divinec BrnováActive
Konateľfrom Monday, August 19, 2024
Address Trnavská 2282/27, 04011 Košice - mestská časť Západ, Slovenská republika
Tomáš DivinecActive
Konateľfrom Tuesday, June 24, 2014
Address Popradská 258/84D, 04011 Košice - mestská časť Západ, Slovenská republika
Miroslav TokarčíkEnded
KonateľTuesday, June 24, 2014 – Friday, May 6, 2022
Address Krompašská 96, 04011 Košice, Slovenská republika
Miroslav TokarčíkEnded
KonateľTuesday, June 24, 2014 – Wednesday, March 13, 2024
Address Krompašská 510/96, 04011 Košice - mestská časť Pereš, Slovenská republika
Tomáš DivinecEnded
KonateľTuesday, June 24, 2014 – Friday, May 6, 2022
Address Turistická 20, 04011 Košice, Slovenská republika

Related persons

2 active of 4

Tomáš DivinecActive
Spoločník v.o.s. / s.r.o.from Thursday, March 14, 2024
Address Popradská 84/D, 04011 Košice - mestská časť Západ, Slovenská republika
Share15 %Contribution750 EUR
TD investments, s. r. o.Active
Spoločník v.o.s. / s.r.o.from Thursday, March 14, 2024
Address Žižkova 4D, 04001 Košice - mestská časť Západ, Slovenská republika
Share85 %Contribution4,250 EUR
TAKTIK International, s.r.o.Ended
Spoločník v.o.s. / s.r.o.Saturday, May 7, 2022 – Wednesday, March 13, 2024
Address Krompašská 510/96, 04011 Košice, Slovenská republika
Share100 %Contribution5,000 EUR
TAKTIK International, s.r.o.Ended
Spoločník v.o.s. / s.r.o.Tuesday, June 24, 2014 – Friday, May 6, 2022
Address Krompašská 510/96, 04011 Košice, Slovenská republika
Share100 %Contribution5,000 EUR

Company history

5 changes in the register

Names
3 records
- Lerni s. r. o.from Tuesday, May 27, 2025
- Hravá škôlka s.r.o.Tuesday, December 24, 2019 – Monday, May 26, 2025
- SMART-Energy SK, s.r.o.Tuesday, June 24, 2014 – Monday, December 23, 2019
Registered office
4 records
- Kupeckého 320/33, 04001 Košice - mestská časť Juh, Slovenská republikafrom Saturday, July 27, 2024
- Žižkova 4D, 04001 Košice - mestská časť Juh, Slovenská republikaFriday, April 7, 2023 – Friday, July 26, 2024
- Krompašská 510/96, 04011 Košice - mestská časť Pereš, Slovenská republikaTuesday, December 24, 2019 – Thursday, April 6, 2023
- Popradská 84/D, 04011 Košice-Západ, Slovenská republikaTuesday, June 24, 2014 – Monday, December 23, 2019

Companies in which this company is a shareholder

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Košice
Registration number: Sro/35974/V
Main activity: Služby pre tlač a médiá
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Lerni s. r. o.

Registered office

Lerni s. r. o.

Kupeckého 320/33, 04001 Košice - mestská časť Juh

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Lerni 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

EU funds drawn

Public sector partner

Beneficial owners

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Company history

Names

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