HM Legal s. r. o.

Company financial profile・Company ID 51164540・Landererova 8, 81109 Bratislava - mestská časť Staré Mesto・Founded 2017

Financial report Financial statements

Active

Turnover 2025

79 K €

+60 %

Company ID: 51164540
Tax ID: 2120614452
VAT ID: SK2120614452, under §4, registered since Tuesday, September 30, 2025

Registered office: HM Legal s. r. o.Landererova 8 81109 Bratislava - mestská časť Staré Mesto
Established: Saturday, October 7, 2017
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Bratislava III, Sro/123040/B

Profit 2025

41 K €

+158 %Net profit after tax

Assets

112 K €

+67 %Total assets, stated excl. VAT

Equity

103 K €

+67 %Assets less external liabilities

Debt ratio

8.1 %

−0.5 ppLiabilities / total assets

Gross margin

80.9 %

+17 ppGross profit / sales

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Andromia score

—

Profit

+158 %

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

Revenue

+60 %

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

52.2 %

+20 pp

Profit / revenue

Profit margin

52.2 %

+20 pp

Profit / sales

ROA

37.0 %

+13 pp

Return on assets

ROE

40.3 %

+14 pp

Return on equity

Return on costs

109.2 %

+62 pp

Profit / (revenue − profit)

Added value to revenue

80.9 %

+17 pp

Added value / revenue

Earnings before tax

46 K €

+137 %

Profit + income tax

Effective tax

10.5 %

−7.3 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	50 K €	50 K €	50 K €	79 K €
Value added	30 K €	38 K €	32 K €	64 K €
Operating revenue	50 K €	50 K €	50 K €	79 K €
Profit after tax	17 K €	28 K €	16 K €	41 K €
Income tax	3,600 €	0 €	3,492 €	4,886 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	805 €	805 €	3,487 €	6,387 €

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

Assetsexcl. VAT

Non-current assets57 K €
Current assets55 K €

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

Liabilities and equity

Equity103 K €
Liabilities9,017 €

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	60 K €	60 K €	67 K €	112 K €
Non-current assets	22 K €	16 K €	10 K €	57 K €
Property, plant and equipment	22 K €	16 K €	10 K €	57 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	38 K €	44 K €	57 K €	55 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	350 €	2,070 €	6,080 €	4,209 €
Financial accounts	38 K €	42 K €	51 K €	51 K €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	60 K €	60 K €	67 K €	112 K €
Equity	38 K €	57 K €	61 K €	103 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Profit/loss of previous years	15 K €	23 K €	40 K €	56 K €
Profit/loss for the accounting period after tax	17 K €	28 K €	16 K €	41 K €
Liabilities	23 K €	2,713 €	5,732 €	9,017 €
Non-current liabilities	0 €	0 €	0 €	0 €
Current liabilities	23 K €	2,713 €	5,552 €	8,817 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	0 €	0 €
Provisions	180 €	0 €	180 €	200 €

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 period0.27 €Tax liability for the period0 €Yes
Tax reliability indexHighly reliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

1 registered activity

Poskytovanie právnych služiebValid from Saturday, October 7, 2017

Statutory bodies and related persons

Statutory body

1 active of 1

JUDr. Michal HelešActive
Konateľfrom Saturday, October 7, 2017
Address Landererova 8, 81109 Bratislava - mestská časť Staré Mesto, Slovenská republika

Related persons

1 active of 2

JUDr. Michal HelešActive
Spoločník v.o.s. / s.r.o.from Friday, November 11, 2022
Address Landererova 8, 81109 Bratislava - mestská časť Staré Mesto, Slovenská republika
Share100 %Contribution5,000 EUR
JUDr. Michal HelešEnded
Spoločník v.o.s. / s.r.o.Saturday, October 7, 2017 – Thursday, November 10, 2022
Address Landererova 8, 81109 Bratislava - mestská časť Staré Mesto, Slovenská republika
Share100 %Contribution5,000 EUR

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Bratislava III
Registration number: Sro/123040/B
Main activity: Právne činnosti
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

HM Legal s. r. o.

Registered office

HM Legal s. r. o.

Landererova 8, 81109 Bratislava - mestská časť Staré Mesto

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HM Legal 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

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Registration

Registered office

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