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{"sheet":"Informácie o účtovnej závierke","index":0,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Informácie o účtovnej závierke:"]
["Názov účtovnej jednotky:","Verejnoprospešné služby Liptovský Mikuláš"]
["IČO:","00183636"]
["DIČ:","2020427761"]
["Mesto:","Liptovský Mikuláš"]
["Ulica:","Družstevná 1730/1"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2026"]
["Zostavená dňa:","31.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","03.08.2026 11:10:51"]

{"sheet":"Náklady","index":1,"n_rows":67,"n_cols":7,"rows_kept":67,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,2,1,2],[0,3,0,5],[0,6,1,6]]}
["Číslo účtu alebo skupiny","Náklady","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",626546.38,228209.32,854755.7,935900.65]
["501","Spotreba materiálu","2",387909.12,87166.74,475075.86,520040.56]
["502","Spotreba energie","3",238637.26,86052.21,324689.47,353690.61]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,54990.37,54990.37,62169.48]
["51","Služby (r. 007 až r. 010)","6",627404.95,377957.63,1005362.58,1123484.59]
["511","Opravy a udržiavanie","7",303739.88,31854.7,335594.58,424400.59]
["512","Cestovné","8",806.86,297.0,1103.86,493.13]
["513","Náklady na reprezentáciu","9",1839.95,0.0,1839.95,2247.42]
["518","Ostatné služby","10",321018.26,345805.93,666824.19,696343.45]
["52","Osobné náklady (r. 012 až r. 016)","11",2334857.52,1090646.43,3425503.95,3092330.27]
["521","Mzdové náklady","12",1617344.39,747674.69,2365019.08,2124971.13]
["524","Zákonné sociálne poistenie","13",575425.91,267389.05,842814.96,761633.87]
["525","Ostatné sociálne poistenie","14",16352.86,6765.1,23117.96,21420.98]
["527","Zákonné sociálne náklady","15",125734.36,68817.59,194551.95,184304.29]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",9747.74,6251.98,15999.72,17258.26]
["531","Daň z motorových vozidiel","18",0.0,3013.46,3013.46,5822.73]
["532","Daň z nehnuteľnosti","19",75.6,0.0,75.6,28.35]
["538","Ostatné dane a poplatky","20",9672.14,3238.52,12910.66,11407.18]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",92478.39,15215.07,107693.46,104346.02]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",0.0,0.0,0.0,0.0]
["542","Predaný materiál","23",0.0,0.0,0.0,0.0]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",0.0,0.0,0.0,3060.36]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,1650.0,1650.0,1380.0]
["546","Odpis pohľadávky","26",0.0,304.75,304.75,7767.34]
["548","Ostatné náklady na prevádzkovú činnosť","27",92296.01,13260.32,105556.33,92138.32]
["549","Manká a škody","28",182.38,0.0,182.38,0.0]
["55","Odpisy, rezervy a opravné položky z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 030 + r. 031 + r. 036 + r. 039)","29",1313864.95,43876.66,1357741.61,1362817.95]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",1310986.16,6195.76,1317181.92,1314916.0]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",2878.79,37680.9,40559.69,47901.95]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,35613.88,35613.88,44204.83]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",2745.79,0.0,2745.79,2351.18]
["557","Tvorba zákonných opravných položiek z prevádzkovej činnosti","34",0.0,2067.02,2067.02,1280.94]
["558","Tvorba ostatných opravných položiek z prevádzkovej činnosti","35",133.0,0.0,133.0,65.0]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",0.0,0.0,0.0,0.0]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,0.0]
["559","Tvorba opravných položiek z finančnej činnosti","38",0.0,0.0,0.0,0.0]
["555","Zúčtovanie komplexných nákladov budúcich období","39",0.0,0.0,0.0,0.0]
["56","Finančné náklady (r. 041 až r. 048)","40",1034.35,1508.34,2542.69,2927.78]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",34.15,0.0,34.15,242.59]
["563","Kurzové straty","43",0.0,0.0,0.0,0.0]
["564","Náklady na precenenie cenných papierov","44",0.0,0.0,0.0,0.0]
["566","Náklady na krátkodobý finančný majetok","45",0.0,0.0,0.0,0.0]
["567","Náklady na derivátové operácie","46",0.0,0.0,0.0,0.0]
["568","Ostatné finančné náklady","47",1000.2,1508.34,2508.54,2685.19]
["569","Manká a škody na finančnom majetku","48",0.0,0.0,0.0,0.0]
["57","Mimoriadne náklady (r. 050 až r. 053)","49",0.0,0.0,0.0,0.0]
["572","Škody","50",0.0,0.0,0.0,0.0]
["574","Tvorba rezerv","51",0.0,0.0,0.0,0.0]
["578","Ostatné mimoriadne náklady","52",0.0,0.0,0.0,0.0]
["579","Tvorba opravných položiek","53",0.0,0.0,0.0,0.0]
["58","Náklady na transfery a náklady z odvodu príjmov (r. 055 až r. 063)","54",0.0,0.0,0.0,0.0]
["581","Náklady na transfery zo štátneho rozpočtu do štátnych rozpočtových organizácií a príspevkových organizácií","55",0.0,0.0,0.0,0.0]
["582","Náklady na transfery zo štátneho rozpočtu ostatným subjektom verejnej správy","56",0.0,0.0,0.0,0.0]
["583","Náklady na transfery zo štátneho rozpočtu subjektom mimo verejnej správy","57",0.0,0.0,0.0,0.0]
["584","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku do rozpočtových organizácií a príspevkových organizácií zriadených obcou alebo vyšším územným celkom","58",0.0,0.0,0.0,0.0]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",0.0,0.0,0.0,0.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",0.0,0.0,0.0,0.0]
["587","Náklady na ostatné transfery","61",0.0,0.0,0.0,0.0]
["588","Náklady z odvodu príjmov","62",0.0,0.0,0.0,0.0]
["589","Náklady z budúceho odvodu príjmov","63",0.0,0.0,0.0,0.0]
["","Účtové skupiny 50 - 58 súčet (r.001 + r.006 + r.011 + r.017 + r.021 + r.029 + r.040 + r.049 + r.054)","64",5005934.28,1763665.43,6769599.71,6639065.52]

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["Číslo účtu alebo skupiny","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["60","Tržby za vlastné výkony a tovar (r. 066 až r. 068)","65",0.0,1634431.14,1634431.14,1574752.88]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",0.0,1379760.44,1379760.44,1281678.78]
["604, 607","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","68",0.0,254670.7,254670.7,293074.1]
["61","Zmena stavu vnútroorganizačných zásob (r. 070 až r. 073)","69",0.0,0.0,0.0,0.0]
["611","Zmena stavu nedokončenej výroby","70",0.0,0.0,0.0,0.0]
["612","Zmena stavu polotovarov","71",0.0,0.0,0.0,0.0]
["613","Zmena stavu výrobkov","72",0.0,0.0,0.0,0.0]
["614","Zmena stavu zvierat","73",0.0,0.0,0.0,0.0]
["62","Aktivácia (r. 075 až r. 078)","74",10312.28,0.0,10312.28,4720.33]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",0.0,0.0,0.0,0.0]
["623","Aktivácia dlhodobého nehmotného majetku","77",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","78",10312.28,0.0,10312.28,4720.33]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",0.0,0.0,0.0,0.0]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",0.0,0.0,0.0,0.0]
["633","Výnosy z poplatkov","82",0.0,0.0,0.0,0.0]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",59293.81,150946.0,210239.81,239086.51]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",0.0,16200.0,16200.0,14246.67]
["642","Tržby z predaja materiálu","85",0.0,175.16,175.16,0.0]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",4.33,106.37,110.7,163.12]
["645","Ostatné pokuty, penále a úroky z omeškania","87",0.0,0.0,0.0,0.0]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",59289.48,134464.47,193753.95,224676.72]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",9531.18,44451.91,53983.09,58528.0]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",9531.18,44451.91,53983.09,58528.0]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,44204.83,44204.83,43446.34]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",9531.18,0.0,9531.18,7180.0]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","94",0.0,247.08,247.08,7881.74]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","95",0.0,0.0,0.0,19.92]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",0.0,0.0,0.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",0.0,0.0,0.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",0.0,0.0,0.0,0.0]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",0.0,0.0,0.0,0.0]
["663","Kurzové zisky","103",0.0,0.0,0.0,0.0]
["664","Výnosy z precenenia cenných papierov","104",0.0,0.0,0.0,0.0]
["665","Výnosy z dlhodobého finančného majetku","105",0.0,0.0,0.0,0.0]
["666","Výnosy z krátkodobého finančného majetku","106",0.0,0.0,0.0,0.0]
["667","Výnosy z derivátových operácií","107",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","108",0.0,0.0,0.0,0.0]
["67","Mimoriadne výnosy (r. 110 až r. 113)","109",0.0,0.0,0.0,0.0]
["672","Náhrady škôd","110",0.0,0.0,0.0,0.0]
["674","Zúčtovanie rezerv","111",0.0,0.0,0.0,0.0]
["678","Ostatné mimoriadne výnosy","112",0.0,0.0,0.0,0.0]
["679","Zúčtovanie opravných položiek","113",0.0,0.0,0.0,0.0]
["68","Výnosy z transferov a rozpočtových príjmov v štátnych rozpočtových organizáciách a príspevkových organizáciách (r. 115 až r. 123)","114",0.0,0.0,0.0,0.0]
["681","Výnosy z bežných transferov zo štátneho rozpočtu","115",0.0,0.0,0.0,0.0]
["682","Výnosy z kapitálových transferov zo štátneho rozpočtu","116",0.0,0.0,0.0,0.0]
["683","Výnosy z bežných transferov od ostatných subjektov verejnej správy","117",0.0,0.0,0.0,0.0]
["684","Výnosy z kapitálových transferov od ostatných subjektov verejnej správy","118",0.0,0.0,0.0,0.0]
["685","Výnosy z bežných transferov od Európskej únie","119",0.0,0.0,0.0,0.0]
["686","Výnosy z kapitálových transferov od Európskej únie","120",0.0,0.0,0.0,0.0]
["687","Výnosy z bežných transferov od ostatných subjektov mimo verejnej správy","121",0.0,0.0,0.0,0.0]
["688","Výnosy z kapitálových transferov od ostatných subjektov mimo verejnej správy","122",0.0,0.0,0.0,0.0]
["689","Výnosy z odvodu rozpočtových príjmov","123",0.0,0.0,0.0,0.0]
["69","Výnosy z transferov a rozpočtových príjmov v obciach, vyšších územných celkoch a v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom (r. 125 až r. 133)","124",4883304.24,43.68,4883347.92,4783799.43]
["691","Výnosy z bežných transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","125",3430918.83,0.0,3430918.83,3495583.26]
["692","Výnosy z kapitálových transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","126",1293316.92,0.0,1293316.92,1286872.17]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","127",157768.17,0.0,157768.17,0.0]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",0.0,0.0,0.0,0.0]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","129",0.0,0.0,0.0,0.0]
["696","Výnosy samosprávy z kapitálových transferov od Európskych spoločenstiev","130",0.0,0.0,0.0,0.0]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",0.0,0.0,0.0,0.0]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",1300.32,43.68,1344.0,1344.0]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",0.0,0.0,0.0,0.0]
["","Účtová trieda 6 súčet (r. 065 + r. 069 + r. 074 + r. 079 + r. 083 + r. 090 + r. 100 + r. 109 + r. 114 + r. 124)","134",4962441.51,1829872.73,6792314.24,6660887.15]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",-43492.77,66207.3,22714.53,21821.63]
["591","Splatná daň z príjmov","136",0.0,18189.8,18189.8,13903.74]
["595","Dodatočne platená daň z príjmov","137",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení r. 135 mínus (r. 136, r. 137) (+/-)","138",-43492.77,48017.5,4524.73,7917.89]