Active

BEST SPIRITS s.r.o.

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

Financial report Financial statements

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 %

Assets

357 K €

−3.7 %

Equity

33 K €

+9.9 %

Debt ratio

90.7 %

−1.2 pp

Gross margin

60.9 %

−8.9 pp

Coming soon

Andromia score

—

Profit

−22 %

Revenue

+12 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

13.7 %

−4.8 pp

Profit / revenue

ROA

0.8 %

−0.2 pp

Return on assets

ROE

9.0 %

−3.7 pp

Return on equity

Current ratio

0.01

−76 %

Current assets / current liabilities

Earnings before tax

3,376 €

−20 %

Profit + income tax

Effective tax

11.0 %

+2.9 pp

Income tax / earnings before tax

Net working capital

−321 K €

+2.9 %

Current assets − current liabilities

Revenue CAGR

161.8 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	1,220 €	7,700 €	20 K €	22 K €
Value added	−4,291 €	−3,430 €	14 K €	13 K €
Operating revenue	1,220 €	15 K €	21 K €	22 K €
Profit after tax	−19 K €	−12 K €	3,872 €	3,005 €
Income tax	0 €	0 €	340 €	371 €

Assets

Non-current assets355 K €
Current assets2,264 €

Liabilities and equity

Equity33 K €
Liabilities324 K €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	183 K €	177 K €	371 K €	357 K €
Non-current assets	174 K €	165 K €	361 K €	355 K €
Property, plant and equipment	174 K €	165 K €	361 K €	355 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	8,904 €	12 K €	9,813 €	2,264 €
Inventory	0 €	0 €	1,001 €	1,001 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	7,553 €	12 K €	8,605 €	897 €
Financial accounts	1,351 €	151 €	207 €	366 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	183 K €	177 K €	371 K €	357 K €
Equity	39 K €	26 K €	30 K €	33 K €
Share capital	5,000 €	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 €
Liabilities	145 K €	151 K €	341 K €	324 K €
Non-current liabilities	0 €	0 €	0 €	0 €
Current liabilities	145 K €	151 K €	341 K €	323 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	16 €	183 €
Provisions	0 €	0 €	0 €	0 €

Income tax

Tax liability trend

Total taxCurrent tax

Company reliability

The entity is listed as an unreliable VAT payerReason year2024Published onSaturday, February 1, 2025Yes
Former unreliable VAT payerNo
Excess VAT deductionLatest taxable period0226Excess deduction for the period26.68 €Tax liability for the period0 €Yes
Tax reliability indexReliable
Tax debtYes
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

Ľubomír Pauk
Konateľfrom Tuesday, September 17, 2019
Address Železničiarska 634/9, 97401 Banská Bystrica, Slovenská republika

Related persons

2 active of 2

Ľubomír Pauk
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.
Spoločník v.o.s. / s.r.o.from Tuesday, September 17, 2019
Address Cukrovarská 32/2, 07501 Trebišov, Slovenská republika
Share15 %Contribution750 EUR

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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BEST SPIRITS s.r.o.

Profit

Revenue

Financial indicators

Total revenue

Income statement

Assets

Liabilities and equity

Balance sheet

Assets

Liabilities and equity

Income tax

Company reliability

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Registration

Registered office

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