HUMAN ART, s. r. o.

Company financial profile・Company ID 52575896・Bernolákova 1487/2, 94901 Nitra・Founded 2019

Financial report Financial statements

Active

Turnover 2025

79 K €

−48 %

Company ID: 52575896
Tax ID: 2121071161
VAT ID: SK2121071161, under §4, registered since Wednesday, March 15, 2023

Registered office: HUMAN ART, s. r. o.Bernolákova 1487/2 94901 Nitra
Established: Friday, August 9, 2019
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Nitra, Sro/49015/N

Profit 2025

2,066 €

−52 %Net profit after tax

Assets

49 K €

−46 %Total assets, stated excl. VAT

Equity

20 K €

+22 %Assets less external liabilities

Debt ratio

59.5 %

−22 ppLiabilities / total assets

Gross margin

41.9 %

+28 ppGross profit / sales

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Andromia score

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Profit

−52 %

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

Revenue

−48 %

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

2.6 %

−0.2 pp

Profit / revenue

Profit margin

2.6 %

−0.2 pp

Profit / sales

ROA

4.2 %

−0.6 pp

Return on assets

ROE

10.5 %

−16 pp

Return on equity

Return on costs

2.7 %

−0.2 pp

Profit / (revenue − profit)

Added value to revenue

41.9 %

+27 pp

Added value / revenue

Earnings before tax

3,026 €

−45 %

Profit + income tax

Effective tax

31.7 %

+9.2 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	47 K €	116 K €	152 K €	79 K €
Value added	2,493 €	7,046 €	22 K €	33 K €
Operating revenue	47 K €	116 K €	152 K €	79 K €
Profit after tax	710 €	2,367 €	4,302 €	2,066 €
Income tax	344 €	698 €	1,248 €	960 €
Current income tax	344 €	698 €	1,248 €	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	1,338 €	2,300 €	2,722 €	16 K €

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

Assetsexcl. VAT

Non-current assets18 K €
Current assets30 K €
Accruals and deferrals433 €

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

Liabilities and equity

Equity20 K €
Liabilities29 K €
Accruals and deferrals122 €

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	27 K €	57 K €	90 K €	49 K €
Non-current assets	0 €	34 K €	22 K €	18 K €
Property, plant and equipment	0 €	34 K €	22 K €	18 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	27 K €	23 K €	68 K €	30 K €
Inventory	0 €	0 €	37 €	64 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	7,576 €	19 K €	28 K €	401 €
Current financial assets	0 €	0 €	0 €	0 €
Financial accounts	19 K €	3,544 €	40 K €	30 K €
Accruals and deferrals	0 €	375 €	448 €	433 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	27 K €	57 K €	90 K €	49 K €
Equity	9,521 €	12 K €	16 K €	20 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Funds and other equity components	93 €	129 €	247 €	501 €
Profit/loss of previous years	3,718 €	4,392 €	6,641 €	11 K €
Profit/loss for the accounting period after tax	710 €	2,367 €	4,302 €	2,066 €
Liabilities	17 K €	45 K €	74 K €	29 K €
Non-current liabilities	7 €	16 €	24 €	141 €
Current liabilities	17 K €	45 K €	74 K €	29 K €
Short-term financial assistance	0 €	0 €	0 €	0 €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	0 €	0 €
Provisions	109 €	77 €	49 €	377 €
Accruals and deferrals	176 €	210 €	87 €	122 €

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 period68.19 €Tax liability for the period0 €Yes
Tax reliability indexReliable
Tax debtNo
State receivablesNo
State court receivablesNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

24 registered activities

Administratívne službyValid from Friday, August 9, 2019
Činnosť podnikateľských, organizačných a ekonomických poradcovValid from Friday, August 9, 2019
Čistiace a upratovacie službyValid from Friday, August 9, 2019
Dokončovacie stavebné práce pri realizácii exteriérov a interiérovValid from Friday, August 9, 2019
Fotografické službyValid from Friday, August 9, 2019
Informačná činnosťValid from Friday, August 9, 2019
Inžinierska činnosť, stavebné cenárstvo, projektovanie a konštruovanie elektrických zariadeníValid from Friday, August 9, 2019
Kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid from Friday, August 9, 2019
Organizovanie športových, kultúrnych a iných spoločenských podujatíValid from Friday, August 9, 2019
Počítačové služby a služby súvisiace s počítačovým spracovaním údajovValid from Friday, August 9, 2019

Statutory bodies and related persons

Statutory body

1 active of 3

Ing. Juraj AndraščíkActive
Konateľfrom Tuesday, September 3, 2019
Address Bernolákova 1487/2, 94901 Nitra, Slovenská republika
Ing. Tibor FintaEnded
KonateľFriday, August 9, 2019 – Wednesday, September 11, 2019
Address Buková 246/15, 95101 Nitrianske Hrnčiarovce, Slovenská republika
Mgr. Ladislav BarátEnded
KonateľFriday, August 9, 2019 – Wednesday, September 11, 2019
Address Školská 3, 94901 Nitra, Slovenská republika

Related persons

1 active of 3

Ing. Juraj AndraščíkActive
Spoločník v.o.s. / s.r.o.from Thursday, September 12, 2019
Address Bernolákova 1487/2, 94901 Nitra, Slovenská republika
Share100 %Contribution5,000 EUR
Ing. Tibor FintaEnded
Spoločník v.o.s. / s.r.o.Friday, August 9, 2019 – Wednesday, September 11, 2019
Address Buková 246/15, 95101 Nitrianske Hrnčiarovce, Slovenská republika
Share50 %Contribution2,500 EUR
Mgr. Ladislav BarátEnded
Spoločník v.o.s. / s.r.o.Friday, August 9, 2019 – Wednesday, September 11, 2019
Address Školská 3, 94901 Nitra, Slovenská republika
Share50 %Contribution2,500 EUR

Company history

2 changes in the register

Names
2 records
- HUMAN ART, s. r. o.from Thursday, September 12, 2019
- BF start, s. r. o.Friday, August 9, 2019 – Wednesday, September 11, 2019
Registered office
2 records
- Bernolákova 1487/2, 94901 Nitra, Slovenská republikafrom Thursday, September 12, 2019
- Školská 3, 94901 Nitra, Slovenská republikaFriday, August 9, 2019 – Wednesday, September 11, 2019

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Nitra
Registration number: Sro/49015/N
Main activity: Sprostredkovanie nešpecializovaného veľkoobchodu
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

HUMAN ART, s. r. o.

Registered office

HUMAN ART, s. r. o.

Bernolákova 1487/2, 94901 Nitra

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HUMAN ART, 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

Names

Registered office

Registration

Registered office

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