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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:","Mesto Brezno"]
["IČO:","00313319"]
["DIČ:","2020398391"]
["Mesto:","Brezno"]
["Ulica:","Námestie gen. M.R.Štefánika 1/1"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2026"]
["Zostavená dňa:","23.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:","08.04.2026"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","07.05.2026 19:32:55"]

{"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",490130.65,0.0,490130.65,415995.05]
["501","Spotreba materiálu","2",159300.17,0.0,159300.17,149801.4]
["502","Spotreba energie","3",330830.48,0.0,330830.48,266193.65]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,0.0,0.0,0.0]
["51","Služby (r. 007 až r. 010)","6",2019489.86,0.0,2019489.86,1465708.11]
["511","Opravy a udržiavanie","7",321392.09,0.0,321392.09,313777.91]
["512","Cestovné","8",22774.62,0.0,22774.62,17060.42]
["513","Náklady na reprezentáciu","9",38817.26,0.0,38817.26,71245.79]
["518","Ostatné služby","10",1636505.89,0.0,1636505.89,1063623.99]
["52","Osobné náklady (r. 012 až r. 016)","11",5410483.05,0.0,5410483.05,4760535.99]
["521","Mzdové náklady","12",3627417.12,0.0,3627417.12,3198202.52]
["524","Zákonné sociálne poistenie","13",1280788.31,0.0,1280788.31,1124931.22]
["525","Ostatné sociálne poistenie","14",119324.89,0.0,119324.89,98258.32]
["527","Zákonné sociálne náklady","15",382952.73,0.0,382952.73,339143.93]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",135991.31,0.0,135991.31,124605.28]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",43507.33,0.0,43507.33,33323.96]
["538","Ostatné dane a poplatky","20",92483.98,0.0,92483.98,91281.32]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",591583.25,0.0,591583.25,446454.34]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",59025.19,0.0,59025.19,75414.52]
["542","Predaný materiál","23",0.0,0.0,0.0,0.0]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",0.0,0.0,0.0,0.0]
["545","Ostatné pokuty, penále a úroky z omeškania","25",496.44,0.0,496.44,742.04]
["546","Odpis pohľadávky","26",133654.83,0.0,133654.83,96459.76]
["548","Ostatné náklady na prevádzkovú činnosť","27",398406.79,0.0,398406.79,273838.02]
["549","Manká a škody","28",0.0,0.0,0.0,0.0]
["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",1128951.68,0.0,1128951.68,1915099.67]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",1029723.02,0.0,1029723.02,887550.52]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",99228.66,0.0,99228.66,1020907.15]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",0.0,0.0,0.0,593727.0]
["557","Tvorba zákonných opravných položiek z prevádzkovej činnosti","34",0.0,0.0,0.0,0.0]
["558","Tvorba ostatných opravných položiek z prevádzkovej činnosti","35",99228.66,0.0,99228.66,427180.15]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",0.0,0.0,0.0,6642.0]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,6642.0]
["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",265388.98,0.0,265388.98,293469.13]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",249037.6,0.0,249037.6,284327.93]
["563","Kurzové straty","43",74.11,0.0,74.11,52.16]
["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",16277.27,0.0,16277.27,9089.04]
["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",9439803.57,0.0,9439803.57,1.135850788E7]
["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",9093284.56,0.0,9093284.56,1.048100913E7]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",5053.19,0.0,5053.19,2677.7]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",338873.48,0.0,338873.48,872519.58]
["587","Náklady na ostatné transfery","61",2592.34,0.0,2592.34,2301.47]
["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",1.948182235E7,0.0,1.948182235E7,2.078037545E7]

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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",0.0,0.0,0.0,0.0]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",0.0,0.0,0.0,0.0]
["604, 607","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","68",0.0,0.0,0.0,0.0]
["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",0.0,0.0,0.0,0.0]
["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",0.0,0.0,0.0,0.0]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",1.184364523E7,0.0,1.184364523E7,1.300909425E7]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",1.006925534E7,0.0,1.006925534E7,1.146307455E7]
["633","Výnosy z poplatkov","82",1774389.89,0.0,1774389.89,1546019.7]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",2319100.25,0.0,2319100.25,5406642.52]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",165096.71,0.0,165096.71,2100415.14]
["642","Tržby z predaja materiálu","85",0.0,0.0,0.0,0.0]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",0.0,0.0,0.0,195.7]
["645","Ostatné pokuty, penále a úroky z omeškania","87",37798.4,0.0,37798.4,41963.56]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",2116205.14,0.0,2116205.14,3264068.12]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",466408.33,0.0,466408.33,73403.55]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",458108.33,0.0,458108.33,73403.55]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",288504.02,0.0,288504.02,0.0]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","94",0.0,0.0,0.0,0.0]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","95",169604.31,0.0,169604.31,73403.55]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",8300.0,0.0,8300.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",8300.0,0.0,8300.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",19177.93,0.0,19177.93,73007.3]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",2683.57,0.0,2683.57,5498.1]
["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",16494.36,0.0,16494.36,63654.79]
["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",0.0,0.0,0.0,3854.41]
["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",5171957.34,0.0,5171957.34,4433731.99]
["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",0.0,0.0,0.0,0.0]
["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",0.0,0.0,0.0,0.0]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","127",1850654.16,0.0,1850654.16,1912145.45]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",826176.27,0.0,826176.27,1516274.39]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","129",11081.93,0.0,11081.93,801.0]
["696","Výnosy samosprávy z kapitálových transferov od Európskych spoločenstiev","130",911534.44,0.0,911534.44,53534.4]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",62829.68,0.0,62829.68,130.0]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",308153.81,0.0,308153.81,207784.31]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",1201527.05,0.0,1201527.05,743062.44]
["","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",1.982028908E7,0.0,1.982028908E7,2.299587961E7]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",338466.73,0.0,338466.73,2215504.16]
["591","Splatná daň z príjmov","136",501.26,0.0,501.26,1045.24]
["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",337965.47,0.0,337965.47,2214458.92]