{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/41203058916","dati_atjaunoti":"2026-09-02","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"41203058916","company_name":"SIA \"Baltic Center for Educational and Academic Development\"","company_type":"SIA","registered_date":"2016-09-01","area_of_activity":{"nace_code":"8569","nace_description":"Citur neklasificēti izglītības atbalsta pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,908561,173831,415828,4,"EUR"],[2024,813718,56101,260597,4,"EUR"],[2023,419305,26109,134796,4,"EUR"],[2022,398220,84060,115086,2,"EUR"],[2021,53145,10385,18238,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":908561,"cogs":674622,"gross_prof":233939,"admin_exp":55608,"income_before_income_taxes":178331,"provision_for_income_taxes":4500,"income_after_income_taxes":173831,"net_income":173831},"balance_data":{"cash":219546,"accounts_receivable":88022,"cur_assets":307568,"fixed_assets":108260,"non_cur_assets":108260,"assets":415828,"cur_liab":3700,"non_cur_liab":59000,"equity":353128,"equities":415828},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",674622,674622,false],["net_turnover_source","gross_profit_calc",233939,233939,false],["gross_profit_calc","admin_exp",55608,55608,false],["gross_profit_calc","ebit_calc",178331,178331,false],["ebit_calc","ebt_calc",178331,178331,false]]}},"financial_ratios":{"current_ratio":{"value":83.12648648648648},"quick_ratio":{"value":83.12648648648648},"net_profit_margin":{"value":0.19132562370605827},"roa":{"value":0.4180358225035351},"roe":{"value":0.492260596724134},"debt_to_equity":{"value":0.17755601368342358,"negative_equity":false},"asset_turnover":{"value":2.1849442557980705},"altman_z_score":{"value":7.121722702754861},"roce":{"value":0.43270779951859617}},"source_ids":{"financial_statement_id":"2326417","income_statement_id":"2326417","balance_sheet_id":"2326417"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":813718,"cogs":703188,"gross_prof":110530,"admin_exp":50429,"income_before_income_taxes":60101,"provision_for_income_taxes":4000,"income_after_income_taxes":56101,"net_income":56101},"balance_data":{"cash":160786,"cur_assets":160786,"fixed_assets":99811,"non_cur_assets":99811,"assets":260597,"cur_liab":2300,"non_cur_liab":79000,"equity":179297,"equities":260597},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",703188,703188,false],["net_turnover_source","gross_profit_calc",110530,110530,false],["gross_profit_calc","admin_exp",50429,50429,false],["gross_profit_calc","ebit_calc",60101,60101,false],["ebit_calc","ebt_calc",60101,60101,false]]}},"financial_ratios":{"current_ratio":{"value":69.90695652173913},"quick_ratio":{"value":69.90695652173913},"net_profit_margin":{"value":0.06894403220771815},"roa":{"value":0.21527876376167032},"roe":{"value":0.312894248091156},"debt_to_equity":{"value":0.45343759237466325,"negative_equity":false},"asset_turnover":{"value":3.1225148409229577},"altman_z_score":{"value":5.777899724692608},"roce":{"value":0.2326817578214226}},"source_ids":{"financial_statement_id":"2056911","income_statement_id":"2056911","balance_sheet_id":"2056911"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":419305,"cogs":335696,"gross_prof":83609,"admin_exp":46000,"income_before_income_taxes":37609,"provision_for_income_taxes":11500,"income_after_income_taxes":26109,"net_income":26109},"balance_data":{"cash":126641,"cur_assets":126641,"fixed_assets":8155,"non_cur_assets":8155,"assets":134796,"cur_liab":11600,"equity":123196,"equities":134796},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",335696,335696,false],["net_turnover_source","gross_profit_calc",83609,83609,false],["gross_profit_calc","admin_exp",46000,46000,false],["gross_profit_calc","ebit_calc",37609,37609,false],["ebit_calc","ebt_calc",37609,37609,false]]}},"financial_ratios":{"current_ratio":{"value":10.917327586206897},"quick_ratio":{"value":10.917327586206897},"net_profit_margin":{"value":0.062267323308808624},"roa":{"value":0.19369269117777976},"roe":{"value":0.2119305821617585},"debt_to_equity":{"value":0.09415890126302802,"negative_equity":false},"asset_turnover":{"value":3.110663521172735},"altman_z_score":{"value":9.817891944711343},"roce":{"value":0.3052777687587259}},"source_ids":{"financial_statement_id":"1913804","income_statement_id":"1913804","balance_sheet_id":"1913804"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":398220,"cogs":268885,"gross_prof":129335,"admin_exp":40725,"income_before_income_taxes":88610,"provision_for_income_taxes":4550,"income_after_income_taxes":84060,"net_income":84060},"balance_data":{"cash":63115,"accounts_receivable":42442,"cur_assets":105557,"fixed_assets":9529,"non_cur_assets":9529,"assets":115086,"cur_liab":17924,"non_cur_liab":75,"equity":97087,"equities":115086},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",268885,268885,false],["net_turnover_source","gross_profit_calc",129335,129335,false],["gross_profit_calc","admin_exp",40725,40725,false],["gross_profit_calc","ebit_calc",88610,88610,false],["ebit_calc","ebt_calc",88610,88610,false]]}},"financial_ratios":{"current_ratio":{"value":5.889143048426691},"quick_ratio":{"value":5.889143048426691},"net_profit_margin":{"value":0.21108934759680578},"roa":{"value":0.7304103018612168},"roe":{"value":0.8658213767033691},"debt_to_equity":{"value":0.1853904230226498,"negative_equity":false},"asset_turnover":{"value":3.460194984620197},"altman_z_score":{"value":9.371482798626612},"roce":{"value":0.911982050595912}},"source_ids":{"financial_statement_id":"1749131","income_statement_id":"1749131","balance_sheet_id":"1749131"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":53145,"cogs":28112,"gross_prof":25033,"sell_exp":202,"admin_exp":8804,"interest_expenses":267,"income_before_income_taxes":15760,"provision_for_income_taxes":1075,"income_after_income_taxes":14685,"extra_dividends":4300,"net_income":10385},"balance_data":{"cash":12717,"accounts_receivable":3542,"cur_assets":16259,"fixed_assets":1979,"non_cur_assets":1979,"assets":18238,"cur_liab":5136,"non_cur_liab":75,"equity":13027,"equities":18238},"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",28112,28112,false],["net_turnover_source","gross_profit_calc",25033,25033,false],["gross_profit_calc","selling_exp",202,202,false],["gross_profit_calc","admin_exp",8804,8804,false],["gross_profit_calc","ebit_calc",16027,16027,false]]}},"financial_ratios":{"current_ratio":{"value":3.1656931464174454},"quick_ratio":{"value":3.1656931464174454},"net_profit_margin":{"value":0.1954087872800828},"roa":{"value":0.5694155060861936},"roe":{"value":0.7971904506025946},"debt_to_equity":{"value":0.40001535272894756,"negative_equity":false},"interest_coverage":{"value":60.02621722846442},"asset_turnover":{"value":2.913970830134883},"altman_z_score":{"value":7.730717404328855},"roce":{"value":1.2232483590291559}},"source_ids":{"financial_statement_id":"1382479","income_statement_id":"1382479","balance_sheet_id":"1382479"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.11.2021 ","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,"40.97","51.25","14.24",4,"870.25","~ 694.61"],[2023,"32.83","14.47","22.20",4,"1 356.70","~ 1 005.50"],[2022,"2.53","0.43","4.26",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","-0.11","4.33","4.52",5,"883.93","~ 729.64"],["2026. gada 1. ceturksnis","9.76","2.60","5.84",5,"1 142.07","~ 901.76"],["2025. gada 4. ceturksnis"," -2.93","1.22","2.61",4,"638.02","~ 555.46"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.24,"employees":4,"gross_salary_raw":870.2454287669893,"gross_salary_formatted":"870.25","net_salary_formatted":"~ 694.61","vsaoi_employee_part":"91.38","non_taxable_minimum":"357.60","iin_part":"84.25","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.24,"employees":4,"gross_salary_raw":870.2454287669893,"gross_salary_formatted":"870.25","net_salary_formatted":"~ 694.61","vsaoi_employee_part":"91.38","non_taxable_minimum":"357.60","iin_part":"84.25","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","2016-10-17"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,0,"EUR"],[2016,0,"EUR"],[2018,0,"EUR"],[2019,0,"EUR"],[2020,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2016-08-23"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","atvk"],"data":[["LV14ZZZ41203058916","K","SIA","2016-09-01","Ventspils nov., Piltenes pag., Gārzde, \"Ceplīši\"",3620,103142578,100016333,"0980233"]]},"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","8569  ","056420","Piltenes pag.","40.97","51.25","14.24",4],[2023,"sabiedrība ar ierobežotu atbildību","8560  ","056420","Piltenes pag.","32.83","14.47","22.20",4],[2022,"sabiedrība ar ierobežotu atbildību","8560  ","056420","Piltenes pag.","2.53","0.43","4.26",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 09.11.2021 ","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":[["BALTIC CENTER FOR EDUCATIONAL AND ACADEMIC DEVELOPMENT SIA","2025. gada 4. ceturksnis"," -2.93","0.00","7.51","1.22","2.61","4"],["BALTIC CENTER FOR EDUCATIONAL AND ACADEMIC DEVELOPMENT SIA","2026. gada 1. ceturksnis","9.76","0.00","2.20","2.60","5.84","5"],["BALTIC CENTER FOR EDUCATIONAL AND ACADEMIC DEVELOPMENT SIA","2026. gada 2. ceturksnis","-0.11","0.0","8.97","4.33","4.52","5"]]},"income_statements":{"columns":["net_turnover","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income","cogs","gross_prof","sell_exp","admin_exp","extra_dividends"],"data":[[0,8,-8,50,-58,-58,null,null,null,null,null],[0,8,-8,50,-58,-58,null,null,null,null,null],[0,null,null,50,-50,-50,null,null,null,null,null],[53145,267,15760,1075,14685,10385,28112,25033,202,8804,4300],[398220,null,88610,4550,84060,84060,268885,129335,null,40725,null]]},"balance_sheets":{"columns":["cash","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","marketable_securities","accounts_receivable","non_cur_liab"],"data":[[1401,1401,1399,1399,2800,108,2692,2800,null,null,null],[1401,1401,1399,1399,2800,108,2692,2800,null,null,null],[null,2692,null,null,2692,50,2642,2692,2692,null,null],[12717,16259,1979,1979,18238,5136,13027,18238,null,3542,75],[63115,105557,9529,9529,115086,17924,97087,115086,null,42442,75]]},"cash_flow_statements":{"columns":["cfo_im_ebt"],"data":[[-8]]}}}