{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103436279","dati_atjaunoti":"2026-09-10","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40103436279","company_name":"Sabiedrība ar ierobežotu atbildību \"Business Education Plus\"","company_type":"SIA","registered_date":"2011-07-12","area_of_activity":{"nace_code":"8559","nace_description":"Citur neklasificēta izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,118762,11958,33990,1,"EUR"],[2024,72206,-1803,16514,1,"EUR"],[2023,65590,12190,18701,1,"EUR"],[2022,34679,-19117,11695,1,"EUR"],[2021,21623,-86,22464,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":118762,"cogs":3370,"gross_prof":115392,"sell_exp":89490,"admin_exp":14452,"oth_op_rev":519,"oth_op_exp":11,"income_before_income_taxes":11958,"income_after_income_taxes":11958,"net_income":11958},"balance_data":{"cash":30103,"accounts_receivable":3822,"cur_assets":33925,"fixed_assets":65,"non_cur_assets":65,"assets":33990,"cur_liab":3360,"equity":30630,"equities":33990},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",3370,3370,false],["net_turnover_source","gross_profit_calc",115392,115392,false],["gross_profit_calc","selling_exp",89490,89490,false],["gross_profit_calc","admin_exp",14452,14452,false],["gross_profit_calc","other_op_exp_exp",11,11,false]]}},"financial_ratios":{"current_ratio":{"value":10.09672619047619},"quick_ratio":{"value":10.09672619047619},"net_profit_margin":{"value":0.10068877250298917},"roa":{"value":0.3518093556928508},"roe":{"value":0.39040156709108714},"debt_to_equity":{"value":0.10969637610186092,"negative_equity":false},"asset_turnover":{"value":3.4940276551927036},"altman_z_score":{"value":9.816884657252132},"roce":{"value":0.39040156709108714}},"source_ids":{"financial_statement_id":"2187506","income_statement_id":"2187506","balance_sheet_id":"2187506"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":72206,"cogs":10355,"gross_prof":61851,"sell_exp":50369,"admin_exp":13234,"oth_op_rev":1322,"oth_op_exp":1373,"income_before_income_taxes":-1803,"income_after_income_taxes":-1803,"net_income":-1803},"balance_data":{"cash":12889,"accounts_receivable":3560,"cur_assets":16449,"fixed_assets":65,"non_cur_assets":65,"assets":16514,"cur_liab":2839,"equity":13675,"equities":16514},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",10355,10355,false],["net_turnover_source","gross_profit_calc",61851,61851,false],["gross_profit_calc","selling_exp",50369,50369,false],["gross_profit_calc","admin_exp",13234,13234,false],["gross_profit_calc","other_op_exp_exp",1373,1373,false]]}},"financial_ratios":{"current_ratio":{"value":5.7939415287072915},"quick_ratio":{"value":5.7939415287072915},"net_profit_margin":{"value":-0.024970224081101295},"roa":{"value":-0.10918008962092769},"roe":{"value":-0.13184643510054844},"debt_to_equity":{"value":0.20760511882998173,"negative_equity":false},"asset_turnover":{"value":4.372411287392516},"altman_z_score":{"value":7.33981862770338},"roce":{"value":-0.13184643510054844}},"source_ids":{"financial_statement_id":"1986978","income_statement_id":"1986978","balance_sheet_id":"1986978"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":65590,"cogs":30216,"gross_prof":35374,"sell_exp":9933,"admin_exp":13501,"oth_op_rev":544,"oth_op_exp":69,"interest_expenses":225,"income_before_income_taxes":12190,"income_after_income_taxes":12190,"net_income":12190},"balance_data":{"cash":11327,"accounts_receivable":6159,"inventories":890,"cur_assets":18376,"fixed_assets":325,"non_cur_assets":325,"assets":18701,"cur_liab":7972,"equity":10729,"equities":18701},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",30216,30216,false],["net_turnover_source","gross_profit_calc",35374,35374,false],["gross_profit_calc","selling_exp",9933,9933,false],["gross_profit_calc","admin_exp",13501,13501,false],["gross_profit_calc","other_op_exp_exp",69,69,false]]}},"financial_ratios":{"current_ratio":{"value":2.305067737079779},"quick_ratio":{"value":2.1934269944806823},"net_profit_margin":{"value":0.18585150175331605},"roa":{"value":0.6518368001711139},"roe":{"value":1.1361729890949763},"debt_to_equity":{"value":0.7430329014819648,"negative_equity":false},"interest_coverage":{"value":55.17777777777778},"asset_turnover":{"value":3.50729907491578},"altman_z_score":{"value":7.012999982399228},"roce":{"value":1.1571441886475906}},"source_ids":{"financial_statement_id":"1853755","income_statement_id":"1853755","balance_sheet_id":"1853755"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":34679,"cogs":31687,"gross_prof":2992,"sell_exp":8899,"admin_exp":12033,"oth_op_rev":550,"oth_op_exp":102,"income_before_income_taxes":-17492,"income_after_income_taxes":-17492,"extra_dividends":1625,"net_income":-19117},"balance_data":{"cash":8470,"accounts_receivable":2289,"inventories":589,"cur_assets":11348,"fixed_assets":347,"non_cur_assets":347,"assets":11695,"cur_liab":13156,"equity":-1461,"equities":11695},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",31687,31687,false],["net_turnover_source","gross_profit_calc",2992,2992,false],["gross_profit_calc","selling_exp",8899,8899,false],["gross_profit_calc","admin_exp",12033,12033,false],["gross_profit_calc","other_op_exp_exp",102,102,false]]}},"financial_ratios":{"current_ratio":{"value":0.8625722103982973},"quick_ratio":{"value":0.8178017634539374},"net_profit_margin":{"value":-0.551255803223853},"roa":{"value":-1.6346301838392476},"roe":{"value":13.084873374401095},"debt_to_equity":{"value":-9.00479123887748,"negative_equity":true},"asset_turnover":{"value":2.9652843095339887},"altman_z_score":{"value":-1.9510287539105509},"roce":{"value":11.97262149212868}},"source_ids":{"financial_statement_id":"1739411","income_statement_id":"1739411","balance_sheet_id":"1739411"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":21623,"cogs":8639,"gross_prof":12984,"sell_exp":9413,"admin_exp":8282,"oth_op_rev":4680,"oth_op_exp":55,"income_before_income_taxes":-86,"income_after_income_taxes":-86,"net_income":-86},"balance_data":{"cash":16444,"accounts_receivable":589,"inventories":1280,"cur_assets":18313,"investments":3000,"fixed_assets":1151,"non_cur_assets":4151,"assets":22464,"cur_liab":4808,"equity":17656,"equities":22464},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",8639,8639,false],["net_turnover_source","gross_profit_calc",12984,12984,false],["gross_profit_calc","selling_exp",9413,9413,false],["gross_profit_calc","admin_exp",8282,8282,false],["gross_profit_calc","other_op_exp_exp",55,55,false]]}},"financial_ratios":{"current_ratio":{"value":3.8088602329450914},"quick_ratio":{"value":3.5426372712146423},"net_profit_margin":{"value":-0.003977246450538778},"roa":{"value":-0.0038283475783475783},"roe":{"value":-0.0048708654281830535},"debt_to_equity":{"value":0.2723153602174898,"negative_equity":false},"asset_turnover":{"value":0.9625623219373219},"altman_z_score":{"value":3.5878364398752556},"roce":{"value":-0.0048708654281830535}},"source_ids":{"financial_statement_id":"1413479","income_statement_id":"1413479","balance_sheet_id":"1413479"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 28.04.2012 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[[2024,"11.64","1.59","2.84",1,"***","***"],[2023,"11.44","1.54","2.50",1,"***","***"],[2022,"5.25","1.26","2.05",1,"***","***"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[["2026. gada 2. ceturksnis","4.67","0.68","1.02",1,"***","***"],["2026. gada 1. ceturksnis","4.11","0.58","0.86",1,"***","***"],["2025. gada 4. ceturksnis","4.22","0.51","0.76",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2801,"EUR","2017-11-22"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,1,"EUR"],[2018,1,"EUR"],[2011,4,"LVL"],[2012,2,"LVL"],[2013,2,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2011-06-30"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV94ZZZ40103436279","K","SIA","2011-07-12","Jūrmala, Drosmes iela 2 - 30",2015,110626782,100003036,"0130000"]]},"pdb_nm_komersantu_samaksato_nodoklu_kopsumas_odata":{"columns":["Taksacijas_gads","Uznemejdarbibas_forma","Pamatdarbibas_NACE_kods","Juridiska_adrese_ATVK_kods","Juridiska_adrese_ATVK_nosaukums","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","8559  ","004000","Jūrmala","11.64","1.59","2.84",1],[2023,"sabiedrība ar ierobežotu atbildību","8559  ","004000","Jūrmala","11.44","1.54","2.50",1],[2022,"sabiedrība ar ierobežotu atbildību","8559  ","004000","Jūrmala","5.25","1.26","2.05",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 28.04.2012 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","12.08.2026"]]},"pdb_samaksato_nodoklu_kopsummas_cet":{"columns":["Nosaukums","Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_PVN_iemaksa","Taja_skaita_PVN_atmaksa","Taja_skaita_IIN_summa","Taja_skaita_VSAOI_summa","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["BUSINESS EDUCATION PLUS SIA","2025. gada 4. ceturksnis","4.22","4.72","1.76","0.51","0.76","1"],["BUSINESS EDUCATION PLUS SIA","2026. gada 1. ceturksnis","4.11","2.67","0.00","0.58","0.86","1"],["BUSINESS EDUCATION PLUS SIA","2026. gada 2. ceturksnis","4.67","3.39","0.43","0.68","1.02","1"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","extra_dividends","net_income","oth_op_rev"],"data":[[256096,95050,161046,9057,13042,60047,791,78109,2577,75532,20000,55532,null],[15376,12461,2915,null,2834,20,null,61,null,null,null,61,null],[80976,46239,34737,5449,8096,19454,null,2105,1625,480,null,480,367],[21623,8639,12984,9413,8282,55,null,-86,null,-86,null,-86,4680],[34679,31687,2992,8899,12033,102,null,-17492,null,-17492,1625,-19117,550]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","investments","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[38748,8499,6,47253,12000,2766,14766,62019,11633,50386,62019],[2019,145,300,2464,null,null,null,2464,2402,62,2464],[41045,2099,76,43220,3000,1954,4954,48174,5432,42742,48174],[16444,589,1280,18313,3000,1151,4151,22464,4808,17656,22464],[8470,2289,589,11348,null,347,347,11695,13156,-1461,11695]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_net","cff_iss_cap","cff_net","net_increase","at_end_of_year"],"data":[[61,61,2018,2018,1,1,2019,2019]]}}}