{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103942316","dati_atjaunoti":"2026-09-21","piezime":"Neoficiāls apkopojums no valsts atvērtajiem datiem (UR, VID u. c. iestādes, data.gov.lv). Oficiālais pirmavots: info.ur.gov.lv","licence":"CC-BY-4.0","licence_url":"https://creativecommons.org/licenses/by/4.0/","licences_tverums":"Saraksts.lv aprēķini un apkopojums. Avota ieraksti (raw_database_records) — CC0 1.0. Uz fizisko personu datiem licence neattiecas.","licences_skaidrojums":"https://saraksts.lv/dati.php#licence","atsauce":"Avots: Saraksts.lv (CC BY 4.0), https://saraksts.lv/40103942316"},"registration_number":"40103942316","company_name":"SIA \"Horst Serviss.\"","company_type":"SIA","registered_date":"2015-10-29","area_of_activity":{"nace_code":"4661","nace_description":"Lauksaimniecības mašīnu, iekārtu un to piederumu vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,63877,-32430,17900,2,"EUR"],[2024,219401,50709,123509,3,"EUR"],[2023,346052,-12009,76787,3,"EUR"],[2022,697987,17638,90718,2,"EUR"],[2021,408142,3046,76787,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":63877,"mat_exp":86943,"labour_exp":9364,"income_before_income_taxes":-32430,"income_after_income_taxes":-32430,"net_income":-32430},"balance_data":{"cash":6800,"accounts_receivable":2700,"inventories":6400,"cur_assets":15900,"investments":2000,"non_cur_assets":2000,"assets":17900,"cur_liab":41830,"non_cur_liab":8200,"equity":-32130,"equities":17900},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",63877,63877,false],["total_rev_calc","material_costs_exp",86943,86943,false],["total_rev_calc","labour_costs_exp",9364,9364,false],["total_rev_calc","ebitda_calc",32430,-32430,true],["ebitda_calc","ebit_calc",32430,-32430,true]]}},"financial_ratios":{"current_ratio":{"value":0.3801099689218264},"quick_ratio":{"value":0.2271097298589529},"net_profit_margin":{"value":-0.5076944753197552},"roa":{"value":-1.811731843575419},"roe":{"value":1.0093370681605975},"debt_to_equity":{"value":-1.557111733582322,"negative_equity":true},"asset_turnover":{"value":3.5685474860335193},"altman_z_score":{"value":-4.89636055296431},"roce":{"value":1.355202674467196}},"source_ids":{"financial_statement_id":"2345168","income_statement_id":"2345168","balance_sheet_id":"2345168"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":219401,"mat_exp":146836,"labour_exp":21856,"income_before_income_taxes":50709,"income_after_income_taxes":50709,"net_income":50709},"balance_data":{"cash":6800,"accounts_receivable":8700,"inventories":94729,"cur_assets":110229,"investments":13280,"non_cur_assets":13280,"assets":123509,"cur_liab":61716,"non_cur_liab":6200,"equity":55593,"equities":123509},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",219401,219401,false],["total_rev_calc","material_costs_exp",146836,146836,false],["total_rev_calc","labour_costs_exp",21856,21856,false],["total_rev_calc","ebitda_calc",50709,50709,false],["ebitda_calc","ebit_calc",50709,50709,false]]}},"financial_ratios":{"current_ratio":{"value":1.7860684425432627},"quick_ratio":{"value":0.2511504310065461},"net_profit_margin":{"value":0.2311247441898624},"roa":{"value":0.4105692702556089},"roe":{"value":0.9121472127785872},"debt_to_equity":{"value":1.2216645980609069,"negative_equity":false},"asset_turnover":{"value":1.7763968617671586},"altman_z_score":{"value":4.055151521020571},"roce":{"value":0.8206269318531225}},"source_ids":{"financial_statement_id":"2080269","income_statement_id":"2080269","balance_sheet_id":"2080269"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":346052,"mat_exp":329981,"labour_exp":13817,"oth_op_exp":13972,"interest_expenses":291,"income_before_income_taxes":-12009,"income_after_income_taxes":-12009,"net_income":-12009},"balance_data":{"cash":4784,"accounts_receivable":8933,"inventories":34914,"cur_assets":48631,"investments":13280,"fixed_assets":14876,"non_cur_assets":28156,"assets":76787,"cur_liab":64558,"non_cur_liab":7645,"equity":4584,"equities":76787},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",346052,346052,false],["total_rev_calc","material_costs_exp",329981,329981,false],["total_rev_calc","labour_costs_exp",13817,13817,false],["total_rev_calc","other_op_costs_exp",13972,13972,false],["total_rev_calc","ebitda_calc",11718,-11718,true]]}},"financial_ratios":{"current_ratio":{"value":0.753291613742681},"quick_ratio":{"value":0.2124756033334366},"net_profit_margin":{"value":-0.03470287702426225},"roa":{"value":-0.15639366038522146},"roe":{"value":-2.619764397905759},"debt_to_equity":{"value":15.7510907504363,"negative_equity":false},"interest_coverage":{"value":-40.2680412371134},"asset_turnover":{"value":4.506648260773308},"altman_z_score":{"value":3.9520045129380987},"roce":{"value":-0.9582140812821981}},"source_ids":{"financial_statement_id":"1935006","income_statement_id":"1935006","balance_sheet_id":"1935006"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":697987,"mat_exp":662513,"labour_exp":17836,"income_before_income_taxes":17638,"income_after_income_taxes":17638,"net_income":17638},"balance_data":{"cash":4820,"accounts_receivable":8200,"inventories":74450,"cur_assets":87470,"fixed_assets":3248,"non_cur_assets":3248,"assets":90718,"cur_liab":68690,"non_cur_liab":4090,"equity":17938,"equities":90718},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",697987,697987,false],["total_rev_calc","material_costs_exp",662513,662513,false],["total_rev_calc","labour_costs_exp",17836,17836,false],["total_rev_calc","ebitda_calc",17638,17638,false],["ebitda_calc","ebit_calc",17638,17638,false]]}},"financial_ratios":{"current_ratio":{"value":1.2734022419566167},"quick_ratio":{"value":0.1895472412287087},"net_profit_margin":{"value":0.02526981161540258},"roa":{"value":0.19442668489164222},"roe":{"value":0.9832757275058535},"debt_to_equity":{"value":4.057308507079942,"negative_equity":false},"asset_turnover":{"value":7.6940298507462686},"altman_z_score":{"value":8.70215265059455},"roce":{"value":0.8007081895769022}},"source_ids":{"financial_statement_id":"1780898","income_statement_id":"1780898","balance_sheet_id":"1780898"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":408142,"mat_exp":379981,"labour_exp":10852,"oth_op_exp":13972,"interest_expenses":291,"income_before_income_taxes":3046,"income_after_income_taxes":3046,"net_income":3046},"balance_data":{"cash":4784,"accounts_receivable":8933,"inventories":34914,"cur_assets":48631,"investments":13280,"fixed_assets":14876,"non_cur_assets":28156,"assets":76787,"cur_liab":49503,"non_cur_liab":7645,"equity":19639,"equities":76787},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",408142,408142,false],["total_rev_calc","material_costs_exp",379981,379981,false],["total_rev_calc","labour_costs_exp",10852,10852,false],["total_rev_calc","other_op_costs_exp",13972,13972,false],["total_rev_calc","ebitda_calc",3337,3337,false]]}},"financial_ratios":{"current_ratio":{"value":0.982384905965295},"quick_ratio":{"value":0.27709431751611013},"net_profit_margin":{"value":0.007463088826927883},"roa":{"value":0.03966817299803352},"roe":{"value":0.15509954682010285},"debt_to_equity":{"value":2.9099241305565458,"negative_equity":false},"interest_coverage":{"value":11.467353951890034},"asset_turnover":{"value":5.3152486749059085},"altman_z_score":{"value":5.792461389924892},"roce":{"value":0.12230611347309779}},"source_ids":{"financial_statement_id":"1430208","income_statement_id":"1430208","balance_sheet_id":"1430208"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 14.07.2017 ","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,"52.05","4.61","9.10",3,"741.50","~ 612.34"],[2023,"81.28","2.89","4.40",2,"***","***"]]},"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","9.52","2.4","3.35",3,"1 091.88","~ 868.29"],["2026. gada 1. ceturksnis","2.89","0.31","0.46",4,"112.45","~ 100.64"],["2025. gada 4. ceturksnis","1.41","0.49","0.72",2,"***","***"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":9.1,"employees":3,"gross_salary_raw":741.5012548482774,"gross_salary_formatted":"741.50","net_salary_formatted":"~ 612.34","vsaoi_employee_part":"77.86","non_taxable_minimum":"407.11","iin_part":"51.31","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":9.1,"employees":3,"gross_salary_raw":741.5012548482774,"gross_salary_formatted":"741.50","net_salary_formatted":"~ 612.34","vsaoi_employee_part":"77.86","non_taxable_minimum":"407.11","iin_part":"51.31","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2025-08-21"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2016,1,"EUR"],[2017,1,"EUR"],[2018,1,"EUR"],[2019,2,"EUR"],[2020,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2015-10-23"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV30ZZZ40103942316","K","SIA","2015-10-29","Cēsu nov., Cēsis, Cīrulīšu iela 31",4101,101579965,100016487,100003157,"0026200"]]},"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","4661  ","026200","Cēsis","52.05","4.61","9.10",3],[2023,"sabiedrība ar ierobežotu atbildību","4661  ","026200","Cēsis","81.28","2.89","4.40",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 07.11.2015 ","nav","nav"," 21.09.2016 "],["ir"," 14.07.2017 ","nav","nav",null]]},"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":[["HORST SERVISS. SIA","2025. gada 4. ceturksnis","1.41","7.71","7.52","0.49","0.72","2"],["HORST SERVISS. SIA","2026. gada 1. ceturksnis","2.89","2.68","0.57","0.31","0.46","4"],["HORST SERVISS. SIA","2026. gada 2. ceturksnis","9.52","4.16","0.4","2.4","3.35","3"]]},"income_statements":{"columns":["net_turnover","mat_exp","labour_exp","oth_op_exp","interest_expenses","income_before_income_taxes","income_after_income_taxes","net_income"],"data":[[346859,284146,12665,18375,1735,29938,29938,29938],[280912,245565,11921,18132,22,5272,5272,5272],[408142,379981,10852,13972,291,3046,3046,3046],[697987,662513,17836,null,null,17638,17638,17638],[346052,329981,13817,13972,291,-12009,-12009,-12009]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","investments","non_cur_assets","assets","cur_liab","equity","equities","non_cur_liab","fixed_assets"],"data":[[11951,13307,47689,72947,18300,18300,91247,79926,11321,91247,null,null],[10907,16738,45954,73599,20870,20870,94469,63768,16593,94469,14108,null],[4784,8933,34914,48631,13280,28156,76787,49503,19639,76787,7645,14876],[4820,8200,74450,87470,null,3248,90718,68690,17938,90718,4090,3248],[4784,8933,34914,48631,13280,28156,76787,64558,4584,76787,7645,14876]]}}}