{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103652932","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":"40103652932","company_name":"SIA \"Viesmīlības skola\"","company_type":"SIA","registered_date":"2013-03-26","area_of_activity":{"nace_code":"8559","nace_description":"Citur neklasificēta izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,37314,-2193,55453,1,"EUR"],[2024,15624,-27371,59701,1,"EUR"],[2023,86955,-14455,86818,1,"EUR"],[2022,143390,20615,105666,1,"EUR"],[2021,60012,-16052,84479,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":37314,"cogs":35218,"gross_prof":2096,"admin_exp":3953,"oth_op_exp":245,"income_before_income_taxes":-2102,"provision_for_income_taxes":91,"income_after_income_taxes":-2193,"net_income":-2193},"balance_data":{"cash":31625,"accounts_receivable":9394,"inventories":1243,"cur_assets":42262,"investments":8000,"fixed_assets":5191,"non_cur_assets":13191,"assets":55453,"cur_liab":4791,"equity":50662,"equities":55453},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",35218,35218,false],["net_turnover_source","gross_profit_calc",2096,2096,false],["gross_profit_calc","admin_exp",3953,3953,false],["gross_profit_calc","other_op_exp_exp",245,245,false],["gross_profit_calc","ebit_calc",2102,-2102,true]]}},"financial_ratios":{"current_ratio":{"value":8.821122938843665},"quick_ratio":{"value":8.561678146524734},"net_profit_margin":{"value":-0.05877150667309857},"roa":{"value":-0.03954700376895749},"roe":{"value":-0.04328688168647112},"debt_to_equity":{"value":0.09456792072954087,"negative_equity":false},"asset_turnover":{"value":0.6728941626242043},"altman_z_score":{"value":6.253343290031494},"roce":{"value":-0.0414906636137539}},"source_ids":{"financial_statement_id":"2269826","income_statement_id":"2269826","balance_sheet_id":"2269826"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":15624,"cogs":39846,"gross_prof":-24222,"admin_exp":3373,"oth_op_rev":56,"oth_op_exp":7,"other_interest_revenues":299,"income_before_income_taxes":-27247,"provision_for_income_taxes":124,"income_after_income_taxes":-27371,"net_income":-27371},"balance_data":{"cash":13177,"accounts_receivable":29156,"inventories":1243,"cur_assets":43576,"investments":8000,"fixed_assets":8125,"non_cur_assets":16125,"assets":59701,"cur_liab":6847,"equity":52854,"equities":59701},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",39846,39846,false],["net_turnover_source","gross_profit_calc",24222,-24222,true],["gross_profit_calc","admin_exp",3373,3373,false],["gross_profit_calc","other_op_exp_exp",7,7,false],["gross_profit_calc","ebit_calc",27602,-27602,true]]}},"financial_ratios":{"current_ratio":{"value":6.364247115525047},"quick_ratio":{"value":6.182707755221265},"net_profit_margin":{"value":-1.7518561187916026},"roa":{"value":-0.458468032361267},"roe":{"value":-0.5178605214364097},"debt_to_equity":{"value":0.12954554054565406,"negative_equity":false},"asset_turnover":{"value":0.2617041590593122},"altman_z_score":{"value":3.276245822028834},"roce":{"value":-0.5155144359934916}},"source_ids":{"financial_statement_id":"2047638","income_statement_id":"2047638","balance_sheet_id":"2047638"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":86955,"cogs":95579,"gross_prof":-8624,"admin_exp":2874,"oth_op_exp":3223,"other_interest_revenues":385,"income_before_income_taxes":-14336,"provision_for_income_taxes":119,"income_after_income_taxes":-14455,"net_income":-14455},"balance_data":{"cash":45995,"accounts_receivable":16162,"inventories":1846,"cur_assets":64003,"investments":8000,"fixed_assets":14815,"non_cur_assets":22815,"assets":86818,"cur_liab":6593,"equity":80225,"equities":86818},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",95579,95579,false],["net_turnover_source","gross_profit_calc",8624,-8624,true],["gross_profit_calc","admin_exp",2874,2874,false],["gross_profit_calc","other_op_exp_exp",3223,3223,false],["gross_profit_calc","ebit_calc",14721,-14721,true]]}},"financial_ratios":{"current_ratio":{"value":9.70772030941908},"quick_ratio":{"value":9.427726376459882},"net_profit_margin":{"value":-0.1662354091196596},"roa":{"value":-0.1664977308853003},"roe":{"value":-0.1801807416640698},"debt_to_equity":{"value":0.08218136491118729,"negative_equity":false},"asset_turnover":{"value":1.0015780137759451},"altman_z_score":{"value":6.8539806405489125},"roce":{"value":-0.17869741352446245}},"source_ids":{"financial_statement_id":"1899930","income_statement_id":"1899930","balance_sheet_id":"1899930"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":143390,"cogs":115103,"gross_prof":28287,"admin_exp":7000,"oth_op_rev":2,"oth_op_exp":568,"income_before_income_taxes":20721,"provision_for_income_taxes":106,"income_after_income_taxes":20615,"net_income":20615},"balance_data":{"cash":59450,"accounts_receivable":20613,"inventories":1846,"cur_assets":81909,"investments":8000,"fixed_assets":15757,"non_cur_assets":23757,"assets":105666,"cur_liab":10986,"equity":94680,"equities":105666},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",115103,115103,false],["net_turnover_source","gross_profit_calc",28287,28287,false],["gross_profit_calc","admin_exp",7000,7000,false],["gross_profit_calc","other_op_exp_exp",568,568,false],["gross_profit_calc","ebit_calc",20719,20719,false]]}},"financial_ratios":{"current_ratio":{"value":7.455761878754779},"quick_ratio":{"value":7.287729837975605},"net_profit_margin":{"value":0.14376874259013878},"roa":{"value":0.19509586811273258},"roe":{"value":0.21773341782847486},"debt_to_equity":{"value":0.11603295310519646,"negative_equity":false},"asset_turnover":{"value":1.357011716162247},"altman_z_score":{"value":6.823427196468106},"roce":{"value":0.2188529784537389}},"source_ids":{"financial_statement_id":"1747878","income_statement_id":"1747878","balance_sheet_id":"1747878"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":60012,"cogs":57817,"gross_prof":2195,"sell_exp":8776,"admin_exp":13772,"oth_op_rev":4427,"oth_op_exp":70,"income_before_income_taxes":-15996,"provision_for_income_taxes":56,"income_after_income_taxes":-16052,"net_income":-16052},"balance_data":{"cash":37016,"accounts_receivable":19264,"inventories":2059,"cur_assets":58339,"investments":8000,"fixed_assets":18140,"non_cur_assets":26140,"assets":84479,"cur_liab":10414,"equity":74065,"equities":84479},"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",57817,57817,false],["net_turnover_source","gross_profit_calc",2195,2195,false],["gross_profit_calc","selling_exp",8776,8776,false],["gross_profit_calc","admin_exp",13772,13772,false],["gross_profit_calc","other_op_exp_exp",70,70,false]]}},"financial_ratios":{"current_ratio":{"value":5.601978106395237},"quick_ratio":{"value":5.404263491453812},"net_profit_margin":{"value":-0.2674798373658602},"roa":{"value":-0.1900117188887179},"roe":{"value":-0.2167285492472828},"debt_to_equity":{"value":0.14060622426247216,"negative_equity":false},"asset_turnover":{"value":0.7103777270090792},"altman_z_score":{"value":4.257057841894303},"roce":{"value":-0.21597245662593667}},"source_ids":{"financial_statement_id":"1404125","income_statement_id":"1404125","balance_sheet_id":"1404125"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 08.11.2013 ","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,"0.31","1.79","2.92",1,"***","***"],[2023,"17.59","4.24","2.51",1,"***","***"],[2022,"16.55","1.69","2.75",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","4.21","0.48","0.79",1,"***","***"],["2026. gada 1. ceturksnis","0.42","0.46","0.77",1,"***","***"],["2025. gada 4. ceturksnis","0.21","0.46","0.69",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2840,"EUR","2015-08-03"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,3,"EUR"],[2018,2,"EUR"],[2013,2,"LVL"],[2014,2,"EUR"],[2015,3,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2013-02-13"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV48ZZZ40103652932","K","SIA","2013-03-26","Jūrmala, Ganu iela 1",2008,102465123,100003036,"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","0.31","1.79","2.92",1],[2023,"sabiedrība ar ierobežotu atbildību","8559  ","004000","Jūrmala","17.59","4.24","2.51",1],[2022,"sabiedrība ar ierobežotu atbildību","8559  ","004000","Jūrmala","16.55","1.69","2.75",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 08.11.2013 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["VIESMĪLĪBAS SKOLA SIA","2025. gada 4. ceturksnis","0.21","0.00","0.93","0.46","0.69","1"],["VIESMĪLĪBAS SKOLA SIA","2026. gada 1. ceturksnis","0.42","0.00","0.81","0.46","0.77","1"],["VIESMĪLĪBAS SKOLA SIA","2026. gada 2. ceturksnis","4.21","3.82","0.98","0.48","0.79","1"]]},"vid_statusi":{"columns":["veids","no_dat","lidz_dat"],"data":[["minalga","2026-06-01","2026-06-30"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income","other_interest_revenues"],"data":[[77144,70350,6794,18140,5796,3,36,-17175,59,-17234,-17234,null],[72326,53586,18740,4534,4396,null,261,9549,61,9488,9488,null],[60012,57817,2195,8776,13772,4427,70,-15996,56,-16052,-16052,null],[143390,115103,28287,null,7000,2,568,20721,106,20615,20615,null],[86955,95579,-8624,null,2874,null,3223,-14336,119,-14455,-14455,385]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","investments","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[30151,46863,4248,81262,8000,4781,12781,94043,13414,80629,94043],[68812,29847,2059,100718,8000,14980,22980,123698,33581,90117,123698],[37016,19264,2059,58339,8000,18140,26140,84479,10414,74065,84479],[59450,20613,1846,81909,8000,15757,23757,105666,10986,94680,105666],[45995,16162,1846,64003,8000,14815,22815,86818,6593,80225,86818]]}},"eu_funds":{"periods":{"no":"2016-06-01","lidz":"2023-12-31"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_izpilditajs_projektos":{"ligumu_skaits":6,"kopa_bez_pvn_eur":815800,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[342750,"2016-07-08","Latvijas Viesnīcu un restorānu asociācija","\"Tūrisma un saistīto nozaru tehnoloģisko inovāciju un nodarbināto produktivitātes apmācību projekts\""],[154500,"2020-01-23","Latvijas Viesnīcu un restorānu asociācija","\"Tūrisma un saistīto nozaru tehnoloģisko inovāciju un nodarbināto produktivitātes apmācību projekts\""],[142050,"2021-05-31","Latvijas Viesnīcu un restorānu asociācija","\"Tūrisma un saistīto nozaru tehnoloģisko inovāciju un nodarbināto produktivitātes apmācību projekts\""],[117075,"2022-05-17","Latvijas Viesnīcu un restorānu asociācija","\"Tūrisma un saistīto nozaru tehnoloģisko inovāciju un nodarbināto produktivitātes apmācību projekts\""],[59175,"2023-05-26","Latvijas Viesnīcu un restorānu asociācija","\"Tūrisma un saistīto nozaru tehnoloģisko inovāciju un nodarbināto produktivitātes apmācību projekts\""]]}}}}