SM Accounting s. r. o.

Company financial profile・Company ID 51470578・Námestie osloboditeľov 3/A, 040 01 Košice - mestská časť Staré Mesto・Founded 2018

Financial report Financial statements

Active

Turnover 2025

15 K €

−6.6 %

Company ID: 51470578
Tax ID: 2120715707
VAT ID: SK2120715707, under §4, registered since Friday, June 15, 2018

Registered office: SM Accounting s. r. o.Námestie osloboditeľov 3/A 040 01 Košice - mestská časť Staré Mesto
Established: Wednesday, March 14, 2018
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerMestský súd Košice, Sro/43464/V

Profit 2025

−24 K €

−1,538 %Net profit after tax

Assets

118 K €

+2.4 %Total assets, stated excl. VAT

Equity

87 K €

−22 %Assets less external liabilities

Debt ratio

26.4 %

+23 ppLiabilities / total assets

Gross margin

16.5 %

+2.4 ppGross profit / sales

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Andromia score

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Profit

−1,538 %

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

Revenue

+6.4 %

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

-164.3 %

−175 pp

Profit / revenue

Profit margin

-166.5 %

−179 pp

Profit / sales

ROA

-20.5 %

−22 pp

Return on assets

ROE

-27.8 %

−29 pp

Return on equity

Return on costs

-62.2 %

−74 pp

Profit / (revenue − profit)

Added value to revenue

16.3 %

+4.0 pp

Added value / revenue

Earnings before tax

−24 K €

−1,278 %

Profit + income tax

Effective tax

-1.4 %

−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	7,261 €	5,953 €	14 K €	14 K €
Value added	−11 K €	−5,388 €	1,927 €	2,391 €
Operating revenue	7,261 €	6,007 €	16 K €	15 K €
Profit after tax	−22 K €	−28 K €	1,674 €	−24 K €
Income tax	0 €	0 €	340 €	340 €
Current income tax	0 €	0 €	340 €	340 €

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

Non-profit resources and costs

Item	2022	2023	2024	2025
Personnel costs	0 €	0 €	0 €	0 €

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

Assetsexcl. VAT

Non-current assets114 K €
Current assets3,614 €
Accruals and deferrals0 €

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

Liabilities and equity

Equity87 K €
Liabilities31 K €
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	106 K €	113 K €	115 K €	118 K €
Non-current assets	102 K €	106 K €	104 K €	114 K €
Property, plant and equipment	102 K €	106 K €	104 K €	114 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	3,085 €	7,374 €	11 K €	3,614 €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	1,751 €	6,442 €	10 K €	2,316 €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	1,334 €	932 €	704 €	1,298 €
Accruals and deferrals	1,167 €	0 €	0 €	0 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	106 K €	113 K €	115 K €	118 K €
Equity	−60 K €	109 K €	111 K €	87 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Funds and other equity components	0 €	0 €	0 €	0 €
Profit/loss of previous years	−43 K €	−65 K €	0 €	1,674 €
Profit/loss for the accounting period after tax	−22 K €	−28 K €	1,674 €	−24 K €
Liabilities	167 K €	4,054 €	4,229 €	31 K €
Non-current liabilities	44 K €	0 €	0 €	0 €
Current liabilities	123 K €	4,054 €	4,229 €	4,413 €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	0 €	27 K €
Provisions	0 €	0 €	0 €	0 €
Accruals and deferrals	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 period170.24 €No
Tax reliability indexHighly reliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

12 registered activities

Ubytovacie služby bez poskytovania pohostinských činnostíValid from Wednesday, October 9, 2024
Prenájom nehnuteľností spojený s poskytovaním iných než základných služieb spojených s prenájmomValid from Tuesday, April 9, 2019
Administratívne službyValid from Wednesday, March 14, 2018
Činnosť podnikateľských, organizačných a ekonomických poradcovValid from Wednesday, March 14, 2018
Čistiace a upratovacie službyValid from Wednesday, March 14, 2018
Informačná činnosťValid from Wednesday, March 14, 2018
Kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid from Wednesday, March 14, 2018
Organizovanie športových, kultúrnych a iných spoločenských podujatíValid from Wednesday, March 14, 2018
Prenájom hnuteľných vecíValid from Wednesday, March 14, 2018
Prevádzkovanie športových zariadení a zariadení slúžiacich na regeneráciu a rekondíciuValid from Wednesday, March 14, 2018

Statutory bodies and related persons

Statutory body

2 active of 3

Gabriela MichalenkováActive
Konateľfrom Tuesday, March 26, 2019
Address Mierová 1908/54, 06601 Humenné, Slovenská republika
Ing. Samuel MichalenkoActive
Konateľfrom Wednesday, March 14, 2018
Address Mierová 54, 06601 Humenné, Slovenská republika
Bc. Samuel MichalenkoEnded
KonateľWednesday, March 14, 2018 – Monday, October 19, 2020
Address Mierová 54, 06601 Humenné, Slovenská republika

Related persons

1 active of 2

Ing. Samuel MichalenkoActive
Spoločník v.o.s. / s.r.o.from Tuesday, October 20, 2020
Address Mierová 54, 06601 Humenné, Slovenská republika
Share100 %Contribution5,000 EUR
Bc. Samuel MichalenkoEnded
Spoločník v.o.s. / s.r.o.Wednesday, March 14, 2018 – Monday, October 19, 2020
Address Mierová 54, 06601 Humenné, Slovenská republika

Company history

2 changes in the register

Registered office
3 records
- Námestie osloboditeľov 3/A, 04001 Košice - mestská časť Staré Mesto, Slovenská republikafrom Tuesday, March 8, 2022
- Postupimská 755/31, 04022 Košice - mestská časť Dargovských hrdinov, Slovenská republikaTuesday, April 9, 2019 – Monday, March 7, 2022
- Československej armády 2, 04001 Košice - mestská časť Staré Mesto, Slovenská republikaWednesday, March 14, 2018 – Monday, April 8, 2019

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Mestský súd Košice
Registration number: Sro/43464/V
Main activity: Účtovnícke a audítorské činnosti, vedenie účtovných kníh; daňové poradenstvo
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

SM Accounting s. r. o.

Registered office

SM Accounting s. r. o.

Námestie osloboditeľov 3/A, 040 01 Košice - mestská časť Staré Mesto

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SM Accounting 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

Company history

Registered office

Registration

Registered office

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