Company data from Slovak public registers

BEST SPIRITS s.r.o.

Company financial profile・Company ID 52640736・Horná Strieborná 18, 97401 Banská Bystrica・Founded 2019

Active

Turnover 2025

22 K €

+4.6 %
Company ID
52640736
Tax ID
2121091555
VAT ID
SK2121091555, under §4, registered since Wednesday, May 27, 2020
Registered office
BEST SPIRITS s.r.o.Horná Strieborná 18 97401 Banská Bystrica
Established
Tuesday, September 17, 2019
Legal form
Spoločnosť s ručením obmedzeným
Registered in
Obchodný registerOkresný súd Banská Bystrica, Sro/37310/S

Profit 2025

3,005 €

−22 %Net profit after tax

Assets

357 K €

−3.7 %Total assets, stated excl. VAT

Equity

33 K €

+9.9 %Assets less external liabilities

Debt ratio

90.7 %

−1.2 ppLiabilities / total assets

Gross margin

60.9 %

−8.9 ppGross profit / sales
Coming soon

Andromia score

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Profit

−22 %
0 €−4,526 €−45 K €−19 K €−12 K €3,872 €3,005 €201920202021202220232024202520190 €2020−4,526 €2021−45 K €2022−19 K €2023−12 K €20243,872 €20253,005 €

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

Revenue

+12 %
0 €0 €0 €1,220 €7,700 €20 K €22 K €201920202021202220232024202520190 €20200 €20210 €20221,220 €20237,700 €202420 K €202522 K €

Sales of products, services and goods, i.e. income from the company's core business, without other revenue.

Income tax

Tax liability trend

0 €0 €0 €0 €0 €340 €371 €2019202020212022202320242025Total tax · 20190 €Total tax · 20200 €Total tax · 20210 €Total tax · 20220 €Total tax · 20230 €Total tax · 2024340 €Total tax · 2025371 €

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

13.7 %

−4.8 pp

Profit / revenue

Profit margin

13.7 %

−6.1 pp

Profit / sales

ROA

0.8 %

−0.2 pp

Return on assets

ROE

9.0 %

−3.7 pp

Return on equity

Return on costs

15.9 %

−6.8 pp

Profit / (revenue − profit)

Added value to revenue

60.9 %

−4.2 pp

Added value / revenue

Earnings before tax

3,376 €

−20 %

Profit + income tax

Effective tax

11.0 %

+2.9 pp

Income tax / earnings before tax

Total revenue

Sales + other operating + financial income

0 €20190 €20200 €20211,220 €202215 K €202321 K €202422 K €2025

All of the company's revenue for the year. Unlike sales, it also includes asset sales, financial and other revenue.

Income statement

Item2022202320242025
Sales of products, services and goods1,220 €7,700 €20 K €22 K €
Value added−4,291 €−3,430 €14 K €13 K €
Operating revenue1,220 €15 K €21 K €22 K €
Profit after tax−19 K €−12 K €3,872 €3,005 €
Income tax0 €0 €340 €371 €

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

Non-profit resources and costs

Item2022202320242025
Personnel costs6,315 €0 €0 €0 €

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

Assetsexcl. VAT

  • Non-current assets355 K €
  • Current assets2,264 €

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

Liabilities and equity

  • Equity33 K €
  • Liabilities324 K €

How those assets are financed: equity and external liabilities. Equity and liabilities always equal assets.

Balance sheet

Assets (excl. VAT)

Item2022202320242025
Total assets183 K €177 K €371 K €357 K €
Non-current assets174 K €165 K €361 K €355 K €
Property, plant and equipment174 K €165 K €361 K €355 K €
Non-current intangible assets0 €0 €0 €0 €
Non-current financial assets0 €0 €0 €0 €
Current assets8,904 €12 K €9,813 €2,264 €
Inventory0 €0 €1,001 €1,001 €
Non-current receivables0 €0 €0 €0 €
Current receivables7,553 €12 K €8,605 €897 €
Financial accounts1,351 €151 €207 €366 €

Liabilities and equity

Item2022202320242025
Total equity and liabilities183 K €177 K €371 K €357 K €
Equity39 K €26 K €30 K €33 K €
Share capital5,000 €5,000 €5,000 €5,000 €
Profit/loss of previous years−50 K €−69 K €−81 K €−77 K €
Profit/loss for the accounting period after tax−19 K €−12 K €3,872 €3,005 €
Liabilities145 K €151 K €341 K €324 K €
Non-current liabilities0 €0 €0 €0 €
Current liabilities145 K €151 K €341 K €323 K €
Long-term bank loans0 €0 €0 €0 €
Short-term bank loans0 €0 €16 €183 €
Provisions0 €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 payerReason year2024Published onSaturday, February 1, 2025Yes
  • Former unreliable VAT payerNo
  • Excess VAT deductionLatest taxable period0526Excess deduction for the period77.82 €Tax liability for the period0 €Yes
  • Tax reliability indexReliable
  • Tax debtYes
  • State receivablesNo
  • State court receivablesNo
  • Debt with VšZPNo
  • Debt with UnionNo
  • Debt with Social Insurance AgencyNo

Business activities

14 registered activities

  • Činnosť podnikateľských, organizačných a ekonomických poradcovValid from Tuesday, September 17, 2019
  • Čistiace a upratovacie službyValid from Tuesday, September 17, 2019
  • Dokončovacie stavebné práce pri realizácii exteriérov a interiérovValid from Tuesday, September 17, 2019
  • Kúpa tovaru na účely jeho predaja konečnému spotrebiteľovi (maloobchod) alebo iným prevádzkovateľom živnosti (veľkoobchod)Valid from Tuesday, September 17, 2019
  • Nákladná cestná doprava vykonávaná vozidlami s celkovou hmotnosťou do 3,5tValid from Tuesday, September 17, 2019
  • Poskytovanie služieb v lesníctve a poľovníctveValid from Tuesday, September 17, 2019
  • Poskytovanie služieb v poľnohospodárstve a záhradníctveValid from Tuesday, September 17, 2019
  • Prenájom hnuteľných vecíValid from Tuesday, September 17, 2019
  • Prípravné práce k realizácii stavbyValid from Tuesday, September 17, 2019
  • Reklamné služby a prieskum trhuValid from Tuesday, September 17, 2019

Statutory bodies and related persons

Statutory body

1 active of 1
  • Konateľfrom Tuesday, September 17, 2019

    Address Železničiarska 634/9, 97401 Banská Bystrica, Slovenská republika

Related persons

2 active of 2
  • Spoločník v.o.s. / s.r.o.from Tuesday, September 17, 2019

    Address Železničiarska 634/9, 97401 Banská Bystrica, Slovenská republika

    Share85 %Contribution4,250 EUR
  • WORLD TRADE COMPANY s.r.o.Active
    Spoločník v.o.s. / s.r.o.from Tuesday, September 17, 2019

    Address Cukrovarská 32/2, 07501 Trebišov, Slovenská republika

    Share15 %Contribution750 EUR

Company history

1 change in the register

  • Names

    2 records
    • BEST SPIRITS s.r.o.from Wednesday, May 20, 2020
    • VTS Agro s.r.o.Tuesday, September 17, 2019 – Tuesday, May 19, 2020

Registration

Registered in Business Register

Register
Obchodný register
Registration court
Okresný súd Banská Bystrica
Registration number
Sro/37310/S
Main activity
Ostatné pomocné obchodné činnosti i. n.
Sector (ESA 2010)
Národné súkromné nefinančné korporácie
Tax registration
Active
VAT registration
Active
BEST SPIRITS s.r.o.

Registered office

BEST SPIRITS s.r.o.

Horná Strieborná 18, 97401 Banská Bystrica

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