{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203270767","dati_atjaunoti":"2026-11-03","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/40203270767"},"registration_number":"40203270767","company_name":"SIA \"Be Smart Business\"","company_type":"SIA","registered_date":"2020-11-02","area_of_activity":{"nace_code":"7810","nace_description":"Darbā iekārtošanas aģentūru darbība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,3306220,-75091,513274,123,"EUR"],[2024,2848794,38259,326880,49,"EUR"],[2023,3013828,142083,316108,56,"EUR"],[2022,1022050,166080,319420,18,"EUR"],[2021,1594,-60,null,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":123,"type_from_db":"UGP"},"income_data":{"net_turnover":3306220,"cogs":3100895,"gross_prof":205325,"sell_exp":974,"admin_exp":232395,"oth_op_rev":23516,"oth_op_exp":62282,"other_interest_revenues":396,"interest_expenses":92,"income_before_income_taxes":-66506,"provision_for_income_taxes":8585,"income_after_income_taxes":-75091,"net_income":-75091},"balance_data":{"cash":17667,"accounts_receivable":464567,"inventories":2216,"cur_assets":484450,"fixed_assets":26549,"intangible_assets":2275,"non_cur_assets":28824,"assets":513274,"cur_liab":927861,"equity":-414587,"equities":513274},"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",3100895,3100895,false],["net_turnover_source","gross_profit_calc",205325,205325,false],["gross_profit_calc","selling_exp",974,974,false],["gross_profit_calc","admin_exp",232395,232395,false],["gross_profit_calc","other_op_exp_exp",62282,62282,false]]}},"financial_ratios":{"current_ratio":{"value":0.5221148426326788},"quick_ratio":{"value":0.519726553869599},"net_profit_margin":{"value":-0.022712039731173365},"roa":{"value":-0.14629807860908597},"roe":{"value":0.18112241821378866},"debt_to_equity":{"value":-2.23803688972399,"negative_equity":true},"interest_coverage":{"value":-721.8913043478261},"asset_turnover":{"value":6.441432840938758},"altman_z_score":{"value":4.5353068621698895},"roce":{"value":0.16019315608062965}},"source_ids":{"financial_statement_id":"2319755","income_statement_id":"2319755","balance_sheet_id":"2319755"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":2848794,"cogs":2693914,"gross_prof":154880,"sell_exp":181,"admin_exp":108223,"oth_op_rev":25619,"oth_op_exp":3576,"income_before_income_taxes":68519,"provision_for_income_taxes":30260,"income_after_income_taxes":38259,"net_income":38259},"balance_data":{"cash":51155,"accounts_receivable":240568,"inventories":2040,"cur_assets":293763,"fixed_assets":32676,"intangible_assets":441,"non_cur_assets":33117,"assets":326880,"cur_liab":307842,"provisions":349234,"equity":-330196,"equities":326880},"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",2693914,2693914,false],["net_turnover_source","gross_profit_calc",154880,154880,false],["gross_profit_calc","selling_exp",181,181,false],["gross_profit_calc","admin_exp",108223,108223,false],["gross_profit_calc","other_op_exp_exp",3576,3576,false]]}},"financial_ratios":{"current_ratio":{"value":0.9542654998343306},"quick_ratio":{"value":0.9476387237608903},"net_profit_margin":{"value":0.013429893491772309},"roa":{"value":0.11704295154185022},"roe":{"value":-0.11586754533670911},"debt_to_equity":{"value":-0.9323008152733528,"negative_equity":true},"asset_turnover":{"value":8.715106461086638},"altman_z_score":{"value":8.011978040820944},"roce":{"value":3.5990650278390586}},"source_ids":{"financial_statement_id":"2087136","income_statement_id":"2087136","balance_sheet_id":"2087136"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":56,"type_from_db":"UGP"},"income_data":{"net_turnover":3013828,"cogs":2805671,"gross_prof":208157,"sell_exp":54052,"admin_exp":12022,"income_before_income_taxes":142083,"income_after_income_taxes":142083,"net_income":142083},"balance_data":{"cash":26994,"accounts_receivable":275808,"inventories":3901,"cur_assets":306703,"fixed_assets":9405,"non_cur_assets":9405,"assets":316108,"cur_liab":160604,"equity":155504,"equities":316108},"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",2805671,2805671,false],["net_turnover_source","gross_profit_calc",208157,208157,false],["gross_profit_calc","selling_exp",54052,54052,false],["gross_profit_calc","admin_exp",12022,12022,false],["gross_profit_calc","ebit_calc",142083,142083,false]]}},"financial_ratios":{"current_ratio":{"value":1.9096846902941396},"quick_ratio":{"value":1.8853951333715224},"net_profit_margin":{"value":0.04714369897684938},"roa":{"value":0.4494761284118086},"roe":{"value":0.9136935384298797},"debt_to_equity":{"value":1.0327965840107007,"negative_equity":false},"asset_turnover":{"value":9.534171865311855},"altman_z_score":{"value":12.066339591141244},"roce":{"value":0.9136935384298797}},"source_ids":{"financial_statement_id":"1875931","income_statement_id":"1875931","balance_sheet_id":"1875931"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":18,"type_from_db":"UGP"},"income_data":{"net_turnover":1022050,"cogs":849565,"gross_prof":172485,"sell_exp":1485,"admin_exp":4954,"oth_op_rev":75,"oth_op_exp":41,"income_before_income_taxes":166080,"income_after_income_taxes":166080,"net_income":166080},"balance_data":{"cash":20794,"accounts_receivable":296013,"inventories":2123,"cur_assets":318930,"fixed_assets":490,"non_cur_assets":490,"assets":319420,"cur_liab":150600,"equity":168820,"equities":319420},"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",849565,849565,false],["net_turnover_source","gross_profit_calc",172485,172485,false],["gross_profit_calc","selling_exp",1485,1485,false],["gross_profit_calc","admin_exp",4954,4954,false],["gross_profit_calc","other_op_exp_exp",41,41,false]]}},"financial_ratios":{"current_ratio":{"value":2.117729083665339},"quick_ratio":{"value":2.10363213811421},"net_profit_margin":{"value":0.1624969424196468},"roa":{"value":0.5199423955920105},"roe":{"value":0.9837696955337045},"debt_to_equity":{"value":0.8920743987679185,"negative_equity":false},"asset_turnover":{"value":3.199705716611358},"altman_z_score":{"value":6.10508615079473},"roce":{"value":0.9837696955337045}},"source_ids":{"financial_statement_id":"1461254","income_statement_id":"1461254","balance_sheet_id":"1461254"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":1594,"cogs":1654,"gross_prof":-60,"income_before_income_taxes":-60,"income_after_income_taxes":-60,"net_income":-60},"balance_data":{"non_cur_liab":60,"equity":-60},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",1654,1654,false],["net_turnover_source","gross_profit_calc",60,-60,true],["gross_profit_calc","ebit_calc",60,-60,true],["ebit_calc","ebt_calc",60,-60,true],["ebt_calc","net_income_final",60,-60,true]]}},"financial_ratios":{"net_profit_margin":{"value":-0.037641154328732745},"roe":{"value":1},"debt_to_equity":{"value":-1,"negative_equity":true}},"source_ids":{"financial_statement_id":"1381482","income_statement_id":"1381482","balance_sheet_id":"1381482"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 20.11.2020 ","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,"1 062.53","167.25","263.13",47,"1 368.56","~ 1 013.08"],[2023,"1 111.28","170.92","277.33",48,"1 412.37","~ 1 041.07"],[2022,"263.62","28.28","72.17",18,"980.11","~ 723.75"]]},"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 3. ceturksnis","829.34","218.12","303.0",241,"1 229.36","~ 959.95"],["2026. gada 2. ceturksnis","795.8","197.95","336.63",191,"1 723.34","~ 1 289.33"],["2026. gada 1. ceturksnis","706.65","174.82","298.50",167,"1 747.75","~ 1 305.61"],["2025. gada 4. ceturksnis","617.78","156.05","277.91",145,"1 874.08","~ 1 379.64"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":263.13,"employees":47,"gross_salary_raw":1368.5613176635068,"gross_salary_formatted":"1 368.56","net_salary_formatted":"~ 1 013.08","vsaoi_employee_part":"143.70","non_taxable_minimum":"165.93","iin_part":"211.79","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":263.13,"employees":47,"gross_salary_raw":1368.5613176635068,"gross_salary_formatted":"1 368.56","net_salary_formatted":"~ 1 013.08","vsaoi_employee_part":"143.70","non_taxable_minimum":"165.93","iin_part":"211.79","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","2022-04-01"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2022,18,"EUR"],[2023,56,"EUR"],[2024,49,"EUR"],[2021,1,"EUR"],[2025,123,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2020-10-28"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV75ZZZ40203270767","K","SIA","2020-11-02","Rīga, Krustpils iela 35",1073,101845561,100003003]]},"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","7810  ","010093","Latgales priekšpilsēta","1 062.53","167.25","263.13",47],[2023,"sabiedrība ar ierobežotu atbildību","7810  ","010093","Latgales priekšpilsēta","1 111.28","170.92","277.33",48],[2022,"sabiedrība ar ierobežotu atbildību","7810  ","010093","Latgales priekšpilsēta","263.62","28.28","72.17",18]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 20.11.2020 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","06.10.2026"]]},"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":[["BE SMART BUSINESS SIA","2026. gada 3. ceturksnis","829.34","302.45","0.0","218.12","303.0","241"],["BE SMART BUSINESS SIA","2026. gada 2. ceturksnis","795.8","257.21","0.0","197.95","336.63","191"],["BE SMART BUSINESS SIA","2026. gada 1. ceturksnis","706.65","223.36","0.00","174.82","298.50","167"],["BE SMART BUSINESS SIA","2025. gada 4. ceturksnis","617.78","182.09","0.00","156.05","277.91","145"]]}}}