{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/52403020841","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/52403020841"},"registration_number":"52403020841","company_name":"Sabiedrība ar ierobežotu atbildību \"BookKeeper & Com\"","company_type":"SIA","registered_date":"2007-07-20","area_of_activity":{"nace_code":"6920","nace_description":"Uzskaites, grāmatvedības un revīzijas pakalpojumi; konsultācijas nodokļu jautājumos"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2021,60304,947,28148,5,"EUR"],[2020,62769,965,29204,5,"EUR"],[2019,58917,-463,27333,5,"EUR"],[2018,55819,1802,27873,5,"EUR"],[2017,49761,-2170,26063,5,"EUR"]]}},"detailed_financials_by_year":{"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":60304,"gross_prof":60304,"sell_exp":55647,"admin_exp":2614,"oth_op_rev":35,"oth_op_exp":1131,"income_before_income_taxes":947,"income_after_income_taxes":947,"net_income":947},"balance_data":{"cash":426,"accounts_receivable":8344,"inventories":14654,"cur_assets":23424,"fixed_assets":4724,"non_cur_assets":4724,"assets":28148,"cur_liab":15864,"equity":12284,"equities":28148},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",60304,60304,false],["gross_profit_calc","selling_exp",55647,55647,false],["gross_profit_calc","admin_exp",2614,2614,false],["gross_profit_calc","other_op_exp_exp",1131,1131,false],["gross_profit_calc","ebit_calc",912,912,false]]}},"financial_ratios":{"current_ratio":{"value":1.4765506807866868},"quick_ratio":{"value":0.5528240040342914},"net_profit_margin":{"value":0.015703767577606793},"roa":{"value":0.033643598124200653},"roe":{"value":0.07709215239335722},"debt_to_equity":{"value":1.2914360143275805,"negative_equity":false},"asset_turnover":{"value":2.1423902231064376},"altman_z_score":{"value":3.1300647887855355},"roce":{"value":0.07709215239335722}},"source_ids":{"financial_statement_id":"1948818","income_statement_id":"1948818","balance_sheet_id":"1948818"}}},"2020":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":62769,"gross_prof":62769,"sell_exp":59763,"admin_exp":2041,"income_before_income_taxes":965,"income_after_income_taxes":965,"net_income":965},"balance_data":{"cash":1945,"accounts_receivable":8421,"inventories":14114,"cur_assets":24480,"fixed_assets":4724,"non_cur_assets":4724,"assets":29204,"cur_liab":17867,"equity":11337,"equities":29204},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",62769,62769,false],["gross_profit_calc","selling_exp",59763,59763,false],["gross_profit_calc","admin_exp",2041,2041,false],["gross_profit_calc","ebit_calc",965,965,false],["ebit_calc","ebt_calc",965,965,false]]}},"financial_ratios":{"current_ratio":{"value":1.3701236917221693},"quick_ratio":{"value":0.5801757429898696},"net_profit_margin":{"value":0.015373831031241536},"roa":{"value":0.033043418709765786},"roe":{"value":0.08511952015524389},"debt_to_equity":{"value":1.5759901208432565,"negative_equity":false},"asset_turnover":{"value":2.1493288590604025},"altman_z_score":{"value":3.005359459831289},"roce":{"value":0.08511952015524389}},"source_ids":{"financial_statement_id":"1782328","income_statement_id":"1782328","balance_sheet_id":"1782328"}}},"2019":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":58917,"gross_prof":58917,"sell_exp":55417,"admin_exp":3963,"income_before_income_taxes":-463,"income_after_income_taxes":-463,"net_income":-463},"balance_data":{"cash":3171,"accounts_receivable":5483,"inventories":13708,"cur_assets":22362,"investments":114,"fixed_assets":4857,"non_cur_assets":4971,"assets":27333,"cur_liab":16961,"equity":10372,"equities":27333},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",58917,58917,false],["gross_profit_calc","selling_exp",55417,55417,false],["gross_profit_calc","admin_exp",3963,3963,false],["gross_profit_calc","ebit_calc",463,-463,true],["ebit_calc","ebt_calc",463,-463,true]]}},"financial_ratios":{"current_ratio":{"value":1.3184364129473498},"quick_ratio":{"value":0.5102293496845705},"net_profit_margin":{"value":-0.007858512823124057},"roa":{"value":-0.016939230966231296},"roe":{"value":-0.04463941380640185},"debt_to_equity":{"value":1.63526802930968,"negative_equity":false},"asset_turnover":{"value":2.1555262869059377},"altman_z_score":{"value":2.818512284354534},"roce":{"value":-0.04463941380640185}},"source_ids":{"financial_statement_id":"1436164","income_statement_id":"1436164","balance_sheet_id":"1436164"}}},"2018":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":55819,"gross_prof":55819,"sell_exp":50398,"admin_exp":4471,"oth_op_rev":1079,"oth_op_exp":227,"income_before_income_taxes":1802,"income_after_income_taxes":1802,"net_income":1802},"balance_data":{"cash":2668,"accounts_receivable":6519,"inventories":12682,"cur_assets":21869,"investments":114,"fixed_assets":5890,"non_cur_assets":6004,"assets":27873,"cur_liab":17038,"equity":10835,"equities":27873},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",55819,55819,false],["gross_profit_calc","selling_exp",50398,50398,false],["gross_profit_calc","admin_exp",4471,4471,false],["gross_profit_calc","other_op_exp_exp",227,227,false],["gross_profit_calc","ebit_calc",723,723,false]]}},"financial_ratios":{"current_ratio":{"value":1.283542669327386},"quick_ratio":{"value":0.5392064796337598},"net_profit_margin":{"value":0.03228291441982121},"roa":{"value":0.06465037850249346},"roe":{"value":0.16631287494231656},"debt_to_equity":{"value":1.5724965389940009,"negative_equity":false},"asset_turnover":{"value":2.002619021992609},"altman_z_score":{"value":2.9200976298736836},"roce":{"value":0.16631287494231656}},"source_ids":{"financial_statement_id":"972576","income_statement_id":"972576","balance_sheet_id":"972576"}}},"2017":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":49761,"gross_prof":49761,"sell_exp":47785,"admin_exp":2855,"oth_op_rev":137,"oth_op_exp":1428,"income_before_income_taxes":-2170,"income_after_income_taxes":-2170,"net_income":-2170},"balance_data":{"cash":903,"accounts_receivable":9639,"inventories":11104,"cur_assets":21646,"investments":114,"fixed_assets":4303,"non_cur_assets":4417,"assets":26063,"cur_liab":17030,"equity":9033,"equities":26063},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",49761,49761,false],["gross_profit_calc","selling_exp",47785,47785,false],["gross_profit_calc","admin_exp",2855,2855,false],["gross_profit_calc","other_op_exp_exp",1428,1428,false],["gross_profit_calc","ebit_calc",2307,-2307,true]]}},"financial_ratios":{"current_ratio":{"value":1.2710510863182618},"quick_ratio":{"value":0.6190252495596007},"net_profit_margin":{"value":-0.04360844838327204},"roa":{"value":-0.08325979357710164},"roe":{"value":-0.2402302667995129},"debt_to_equity":{"value":1.8853094210118455,"negative_equity":false},"asset_turnover":{"value":1.9092583355714998},"altman_z_score":{"value":2.29007015705136},"roce":{"value":-0.2402302667995129}},"source_ids":{"financial_statement_id":"827287","income_statement_id":"827287","balance_sheet_id":"827287"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 21.11.2018 ","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,"36.80","4.02","16.66",4,"1 018.14","~ 789.13"],[2023,"33.59","3.94","14.71",5,"719.17","~ 598.07"],[2022,"27.16","3.36","12.51",5,"611.62","~ 496.76"]]},"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","6.65","0.86","3.17",3,"1 033.21","~ 829.17"],["2026. gada 2. ceturksnis","10.16","1.15","4.24",3,"1 381.96","~ 1 061.71"],["2026. gada 1. ceturksnis","7.30","0.87","3.55",3,"1 157.07","~ 911.75"],["2025. gada 4. ceturksnis","8.29","0.87","3.71",3,"1 209.22","~ 936.33"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":16.66,"employees":4,"gross_salary_raw":1018.1382614647501,"gross_salary_formatted":"1 018.14","net_salary_formatted":"~ 789.13","vsaoi_employee_part":"106.90","non_taxable_minimum":"300.71","iin_part":"122.10","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":16.66,"employees":4,"gross_salary_raw":1018.1382614647501,"gross_salary_formatted":"1 018.14","net_salary_formatted":"~ 789.13","vsaoi_employee_part":"106.90","non_taxable_minimum":"300.71","iin_part":"122.10","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",2846,"EUR","2016-07-19"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2016,5,"EUR"],[2020,5,"EUR"],[2017,5,"EUR"],[2018,5,"EUR"],[2011,5,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2007-07-10"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV14ZZZ52403020841","K","SIA","2007-07-20","Rēzekne, Upes iela 39 - 49",4601,115632144,100003052,"0210000"]]},"securing_measures":{"columns":["securing_measure_type","securing_measure_type_text","date_from","case_number","institution_identifier","institution_registration_number","institution_name"],"data":[["PROHIBITION","Aizliegums","2024-01-18","30.4/17.19.3/7065",1000057137,90000069281,"Valsts ieņēmumu dienests"]]},"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","6920  ","006000","Rēzekne","36.80","4.02","16.66",4],[2023,"sabiedrība ar ierobežotu atbildību","6920  ","006000","Rēzekne","33.59","3.94","14.71",5],[2022,"sabiedrība ar ierobežotu atbildību","6920  ","006000","Rēzekne","27.16","3.36","12.51",5]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 14.08.2007 ","nav","nav"," 22.09.2015 "],["ir"," 21.11.2018 ","nav","nav",null]]},"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":[["BOOKKEEPER & COM SIA","2026. gada 3. ceturksnis","6.65","2.62","0.0","0.86","3.17","3"],["BOOKKEEPER & COM SIA","2026. gada 2. ceturksnis","10.16","4.76","0.0","1.15","4.24","3"],["BOOKKEEPER & COM SIA","2026. gada 1. ceturksnis","7.30","2.88","0.00","0.87","3.55","3"],["BOOKKEEPER & COM SIA","2025. gada 4. ceturksnis","8.29","3.73","0.03","0.87","3.71","3"]]},"pdb_saimndarbibaaptureta_odata":{"columns":["Lemuma_datums","Aizliegts_veikt_darijumus_lidz","Lemuma_par_atjaunosanu_datums"],"data":[[" 18.10.2023 ","21.11.2023"," 22.11.2023 "]]}},"eu_funds":{"periods":{"no":"2017-01-27","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_sadarbibas_partneris":{"projektu_skaits":1},"ka_izpilditajs_projektos":{"ligumu_skaits":1,"kopa_bez_pvn_eur":1982,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[1982,"2019-10-25","Rēzeknes Tehnoloģiju akadēmija","Rēzeknes Tehnoloģiju akadēmijas akadēmiskā personāla stiprināšana studiju virzienos “Mehānika un metālapstrāde, siltumenerģētika, siltumtehnika un mašīnzinības” un “Vadība, administrēšana un nekustamo īpašumu pārvaldība”"]]}}}}