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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:","Katolícka univerzita v Ružomberku"]
["IČO:","37801279"]
["DIČ:"]
["Mesto:","Ružomberok"]
["Ulica:","Hrabovská cesta 5512/1A"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2026"]
["Zostavená dňa:","27.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Úč NUJ - Účtovná závierka"]
["Tlačová zostava vytvorená:","26.05.2026 11:15:35"]

{"sheet":"Titulná strana","index":1,"n_rows":27,"n_cols":2,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Zostavená k:","31.12.2025"]
["Daňové identifikačné číslo:",""]
["IČO:","37801279"]
["SK NACE:","85420 Terciárne vzdelávanie"]
["",""]
["Účtovná závierka","Riadna"]
["",""]
["Za obdobie"]
["od:","01/2025"]
["do:","12/2025"]
["",""]
["Bezprostredne predchádzajúce obdobie"]
["od:",""]
["do:",""]
["",""]
["Názov účtovnej jednotky:","Katolícka univerzita v Ružomberku"]
["",""]
["Sídlo účtovnej jednotky"]
["Ulica:","Hrabovská cesta 5512/1A"]
["Číslo:",""]
["PSČ:","03401"]
["Obec:","Ružomberok"]
["Telefónne číslo:",""]
["E-mailová adresa:",""]
["",""]
["Zostavená dňa:","27.03.2026"]
["Schválená dňa:",""]

{"sheet":"Strana aktív","index":2,"n_rows":63,"n_cols":7,"rows_kept":63,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,3,0,5]]}
["","Strana aktív","č.r.","Bežné účtovné obdobie",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,"","Brutto","Korekcia","Netto","Netto"]
["","a","b","1","2","3","4"]
["A.","NEOBEŽNÝ MAJETOK SPOLU r. 002 + r. 009 + r. 021","1",4.558668399E7,2.375149162E7,2.183519237E7,2.19781329E7]
["A.I.","Dlhodobý nehmotný majetok r. 003 až r. 008","2",1371722.79,1264422.64,107300.15,79255.4]
["A.I.1.","Nehmotné výsledky z vývojovej a obdobnej činnosti 012-(072+091AÚ)","3",0.0,0.0,0.0,0.0]
["2.","Softvér 013 - (073 + 091AÚ)","4",1371722.79,1264422.64,107300.15,77102.6]
["3.","Oceniteľné práva 014 - (074 + 091AÚ)","5",0.0,0.0,0.0,0.0]
["4.","Ostatný dlhodobý nehmotný majetok (018 + 019)-(078 + 079 + 091 AÚ)","6",0.0,0.0,0.0,0.0]
["5.","Obstaranie dlhodobého nehmotného majetku (041 - 093)","7",0.0,0.0,0.0,2152.8]
["6.","Poskytnuté preddavky na dlhodobý nehmotný majetok (051- 095AÚ)","8",0.0,0.0,0.0,0.0]
["A.II.","Dlhodobý hmotný majetok r. 010 až r. 020","9",4.42149612E7,2.248706898E7,2.172789222E7,2.18988775E7]
["A.II.1","Pozemky (031)","10",747417.77,0.0,747417.77,747417.77]
["2.","Umelecké diela a zbierky (032)","11",104703.08,0.0,104703.08,104703.08]
["3.","Stavby 021 - (081 + 092AÚ)","12",3.47244817E7,1.483147865E7,1.989300305E7,2.026253616E7]
["4.","Samostatné hnuteľné veci a súbory hnuteľných vecí 022 - (082 + 092AÚ)","13",7827274.57,7400297.99,426976.58,454195.39]
["5.","Dopravné prostriedky 023 - (083 + 092AÚ)","14",282507.34,255292.34,27215.0,37422.0]
["6.","Pestovateľské celky trvalých porastov 025 - (085 + 092AÚ)","15",0.0,0.0,0.0,0.0]
["7.","Základné stádo a ťažné zvieratá 026 - (086 + 092AÚ)","16",0.0,0.0,0.0,0.0]
["8.","Drobný dlhodobý hmotný majetok 028 - (088 + 092AÚ)","17",0.0,0.0,0.0,0.0]
["9.","Ostatný dlhodobý hmotný majetok 029 - (089 +092AÚ)","18",0.0,0.0,0.0,0.0]
["10.","Obstaranie dlhodobého hmotného majetku (042 - 094)","19",528576.74,0.0,528576.74,292603.1]
["11.","Poskytnuté preddavky na dlhodobý hmotný majetok (052 - 095AÚ)","20",0.0,0.0,0.0,0.0]
["A.III.","Dlhodobý finančný majetok r. 022 až r. 028","21",0.0,0.0,0.0,0.0]
["A.III.1","Podielové cenné papiere a podiely v obchodných spoločnostiach v ovládanej osobe (061- 096 AÚ)","22",0.0,0.0,0.0,0.0]
["2.","Podielové cenné papiere a podiely v obchodných spoločnostiach s podstatným vplyvom (062 - 096 AÚ)","23",0.0,0.0,0.0,0.0]
["3.","Dlhové cenné papiere držané do splatnosti (065 - 096 AÚ)","24",0.0,0.0,0.0,0.0]
["4.","Pôžičky podnikom v skupine a ostatné pôžičky (066 + 067) - 096 AÚ","25",0.0,0.0,0.0,0.0]
["5.","Ostatný dlhodobý finančný majetok (069 - 096 AÚ)","26",0.0,0.0,0.0,0.0]
["6.","Obstaranie dlhodobého finančného majetku (043 - 096 AÚ)","27",0.0,0.0,0.0,0.0]
["7.","Poskytnuté preddavky na dlhodobý finančný majetok (053 - 096 AÚ)","28",0.0,0.0,0.0,0.0]
["B.","OBEŽNÝ MAJETOK SPOLU r. 030+ r. 037+ r. 042 + r. 051","29",1.377568065E7,54025.01,1.372165564E7,9540347.57]
["B.I.","Zásoby r. 031 až r. 036","30",34645.29,0.0,34645.29,36482.79]
["B.I.1.","Materiál (112 + 119) - 191","31",7402.87,0.0,7402.87,7055.52]
["2.","Nedokončená výroba a polotovary vlastnej výroby (121+122)-(192+193)","32",0.0,0.0,0.0,0.0]
["3.","Výrobky (123 - 194)","33",0.0,0.0,0.0,0.0]
["4.","Zvieratá (124 - 195)","34",0.0,0.0,0.0,0.0]
["5.","Tovar (132 + 139) - 196","35",27242.42,0.0,27242.42,29427.27]
["6.","Poskytnuté prevádzkové preddavky na zásoby (314 AÚ - 391 AÚ)","36",0.0,0.0,0.0,0.0]
["B.II.","Dlhodobé pohľadávky r. 038 až r. 041","37",294905.4,0.0,294905.4,313417.11]
["1.","Pohľadávky z obchodného styku (311 AÚ až 314 AÚ) - 391 AÚ","38",0.0,0.0,0.0,0.0]
["2.","Ostatné pohľadávky (315 AÚ - 391AÚ)","39",294870.4,0.0,294870.4,313382.11]
["3.","Pohľadávky voči účastníkom združení (358AÚ - 391AÚ)","40",0.0,0.0,0.0,0.0]
["4.","Iné pohľadávky (335 AÚ + 373 AÚ + 375 AÚ + 378AÚ) - 391AÚ","41",35.0,0.0,35.0,35.0]
["B.III.","Krátkodobé pohľadávky r. 043 až r. 050","42",697182.71,54025.01,643157.7,660221.35]
["B.III.1.","Pohľadávky z obchodného styku (311AÚ až 314 AÚ) - 391AÚ","43",35861.68,4750.84,31110.84,34232.43]
["2.","Ostatné pohľadávky (315 AÚ - 391 AÚ)","44",347365.07,46678.17,300686.9,271629.41]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","45",0.0,"X",0.0,0.0]
["4.","Daňové pohľadávky (341 až 345)","46",458.97,"X",458.97,0.0]
["5.","Pohľadávky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+ 348)","47",191522.0,"X",191522.0,265022.0]
["6.","Pohľadávky voči účastníkom združení (358 AÚ - 391AÚ)","48",0.0,0.0,0.0,0.0]
["7.","Spojovací účet pri združení (396 - 391AÚ)","49",0.0,0.0,0.0,0.0]
["8.","Iné pohľadávky (335AÚ + 373AÚ + 375AÚ + 378AÚ) - 391AÚ","50",121974.99,2596.0,119378.99,89337.51]
["B.IV.","Finančné účty r. 052 až r. 056","51",1.274894725E7,0.0,1.274894725E7,8530226.32]
["B.IV.1.","Pokladnica (211 + 213)","52",0.0,"X",0.0,0.0]
["2.","Bankové účty (221 AÚ + 261)","53",1.274894725E7,"X",1.274894725E7,8530226.32]
["3.","Bankové účty s dobou viazanosti dlhšou ako jeden rok (221 AÚ)","54",0.0,"X",0.0,0.0]
["4.","Krátkodobý finančný majetok (251 + 253 + 255AÚ + 256 + 257) - 291AÚ","55",0.0,0.0,0.0,0.0]
["5.","Obstaranie krátkodobého finančného majetku (259 - 291AÚ)","56",0.0,0.0,0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 058 a r. 059","57",216528.43,0.0,216528.43,131067.82]
["C.1.","Náklady budúcich období (381)","58",26125.06,0.0,26125.06,29120.54]
["2.","Príjmy budúcich období (385)","59",190403.37,0.0,190403.37,101947.28]
["","MAJETOK SPOLU r. 001 + r. 029 + r. 057","60",5.957889307E7,2.380551663E7,3.577337644E7,3.164954829E7]

{"sheet":"Strana pasív","index":3,"n_rows":46,"n_cols":5,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]]}
["Strana pasív",null,"č.r.","Bežné účtovné obdobie","Bezprostredne predchádzajúce účtovné obdobie"]
["a",null,"b","5","6"]
["A.","VLASTNÉ IMANIE r. 062 + r. 067 + r. 071 + r. 072","61",1.071038074E7,9134773.2]
["A.I.","Imanie a fondy r. 063 až r. 066","62",9211008.07,9244723.03]
["A.I.1.","Základné imanie (411)","63",3498200.03,3621515.51]
["2.","Fondy tvorené podľa osobitných predpisov (412)","64",519746.49,553461.45]
["3.","Fond reprodukcie (413)","65",5193061.55,5069746.07]
["4.","Oceňovacie rozdiely z precenenia kapitálových účastín (415)","66",0.0,0.0]
["A.II.","Fondy tvorené zo zisku r. 068 až r. 070","67",995533.41,304258.72]
["A.II.1.","Rezervný fond (421)","68",631652.1,0.0]
["2.","Fondy tvorené zo zisku (423)","69",0.0,0.0]
["3.","Ostatné fondy (427)","70",363881.31,304258.72]
["A.III.","Nevysporiadaný výsledok hospodárenia minulých rokov (+; - 428)","71",-1047587.57,-1993338.79]
["A.IV.","Výsledok hospodárenia za účtovné obdobie r. 060 - (r. 062 + r. 067 + r. 071 + r. 073 + r. 100)","72",1551426.83,1579130.24]
["B.","ZÁVÄZKY r. 074 + r. 078 + r. 086 + r. 096","73",1535889.91,1843222.65]
["B.I.1.","Rezervy r. 075 až r. 077","74",209545.48,228591.66]
["2.","Rezervy zákonné (451AÚ)","75",0.0,0.0]
["3.","Ostatné rezervy (459AÚ)","76",0.0,0.0]
["4.","Krátkodobé rezervy (323 + 451AÚ + 459AÚ)","77",209545.48,228591.66]
["B.II.","Dlhodobé záväzky r. 079 až r. 085","78",5042.08,21404.4]
["B.II.1.","Záväzky zo sociálneho fondu (472)","79",0.0,8468.6]
["2.","Vydané dlhopisy (473 - 255AÚ)","80",0.0,0.0]
["3.","Záväzky z nájmu (474 AÚ)","81",5042.08,12935.8]
["4.","Dlhodobé prijaté preddavky (475)","82",0.0,0.0]
["5.","Dlhodobé nevyfakturované dodávky (476 AÚ)","83",0.0,0.0]
["6.","Dlhodobé zmenky na úhradu (478)","84",0.0,0.0]
["7.","Ostatné dlhodobé záväzky (373 AÚ + 479 AÚ)","85",0.0,0.0]
["B.III.","Krátkodobé záväzky r. 087 až r. 095","86",1321302.35,1593226.59]
["B.III.1.","Záväzky z obchodného styku (321 až 326) okrem 323","87",127387.0,465169.51]
["2.","Záväzky voči zamestnancom (331+ 333)","88",581065.73,563432.92]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","89",375043.49,360618.93]
["4.","Daňové záväzky (341 až 345)","90",172414.31,126634.4]
["5.","Záväzky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+348)","91",0.0,0.0]
["6.","Záväzky z upísaných nesplatených cenných papierov a vkladov (367)","92",0.0,0.0]
["7.","Záväzky voči účastníkom združení (368)","93",0.0,0.0]
["8.","Spojovací účet pri združení (396)","94",0.0,0.0]
["9.","Ostatné záväzky (379 + 373 AÚ + 474 AÚ + 476AÚ + 479 AÚ)","95",65391.82,77370.83]
["B.IV.","Bankové úvery a iné výpomoci a pôžičky r. 097 až r. 099","96",0.0,0.0]
["B.IV.1","Dlhodobé bankové úvery (461AÚ)","97",0.0,0.0]
["2.","Bežné bankové úvery (231 + 232 + 461AÚ)","98",0.0,0.0]
["3.","Prijaté krátkodobé finančné výpomoci (241 + 249)","99",0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 101 až r. 103","100",2.352710579E7,2.067155244E7]
["C.I.1.","Výdavky budúcich období (383)","101",0.0,927.78]
["2.","Výnosy budúcich období krátkodobé (384 AÚ)","102",2447062.75,2345466.77]
["3.","Výnosy budúcich období dlhodobé (384 AÚ)","103",2.108004304E7,1.832515789E7]
["","SPOLU VLASTNÉ IMANIE, ZÁVÄZKY A ÚČTY ČASOVÉHO ROZLÍŠENIA r.061 + r.073 + r.100","104",3.577337644E7,3.164954829E7]

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["Číslo účtu","Náklady","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["501","Spotreba materiálu","1",482470.99,45430.5,527901.49,397255.43]
["502","Spotreba energie","2",697724.39,19840.2,717564.59,779685.69]
["504","Predaný tovar","3",0.0,5707.35,5707.35,8051.77]
["511","Opravy a udržiavanie","4",53304.45,5945.41,59249.86,97300.45]
["512","Cestovné","5",370678.64,0.0,370678.64,266788.01]
["513","Náklady na reprezentáciu","6",37076.95,0.0,37076.95,25789.95]
["518","Ostatné služby","7",1230886.39,13341.78,1244228.17,1092671.57]
["521","Mzdové náklady","8",9327043.48,44496.5,9371539.98,8528169.98]
["524","Zákonné sociálne poistenie a zdravotné poistenie","9",3266204.41,15755.28,3281959.69,2982800.68]
["525","Ostatné sociálne poistenie","10",97942.4,617.6,98560.0,93232.0]
["527","Zákonné sociálne náklady","11",324642.11,153.68,324795.79,293773.73]
["528","Ostatné sociálne náklady","12",0.0,0.0,0.0,0.0]
["531","Daň z motorových vozidiel","13",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľností","14",4613.33,44.75,4658.08,4658.08]
["538","Ostatné dane a poplatky","15",43600.84,8355.35,51956.19,62894.2]
["541","Zmluvné pokuty a penále","16",6.0,0.0,6.0,29.09]
["542","Ostatné pokuty a penále","17",2099.5,0.0,2099.5,552.0]
["543","Odpísanie pohľadávky","18",0.0,0.0,0.0,2255.0]
["544","Úroky","19",738.28,0.0,738.28,240.75]
["545","Kurzové straty","20",1305.86,0.0,1305.86,1595.0]
["546","Dary","21",0.0,0.0,0.0,0.0]
["547","Osobitné náklady","22",137546.0,0.0,137546.0,198323.0]
["548","Manká a škody","23",0.0,0.0,0.0,0.0]
["549","Iné ostatné náklady","24",653203.34,9.66,653213.0,595027.04]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","25",1090745.99,0.0,1090745.99,988991.57]
["552","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","26",0.0,0.0,0.0,0.0]
["553","Predané cenné papiere","27",0.0,0.0,0.0,0.0]
["554","Predaný materiál","28",0.0,0.0,0.0,0.0]
["555","Náklady na krátkodobý finančný majetok","29",0.0,0.0,0.0,0.0]
["556","Tvorba fondov","30",593372.2,0.0,593372.2,580377.58]
["557","Náklady na precenenie cenných papierov","31",0.0,0.0,0.0,0.0]
["558","Tvorba a zúčtovanie opravných položiek","32",5828.1,0.0,5828.1,9190.16]
["561","Poskytnuté príspevky organizačným zložkám","33",100000.0,0.0,100000.0,0.0]
["562","Poskytnuté príspevky iným účtovným jednotkám","34",15247.0,0.0,15247.0,821.0]
["563","Poskytnuté príspevky fyzickým osobám","35",0.0,0.0,0.0,0.0]
["565","Poskytnuté príspevky z podielu zaplatenej dane","36",0.0,0.0,0.0,0.0]
["567","Poskytnuté príspevky z verejnej zbierky","37",0.0,0.0,0.0,0.0]
["","Účtová trieda 5 spolu r. 01 až r. 37","38",1.853628065E7,159698.06,1.869597871E7,1.701047373E7]

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["Číslo účtu","Výnosy","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["601","Tržby za vlastné výrobky","39",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","40",471380.09,162283.3,633663.39,742719.44]
["604","Tržby za predaný tovar","41",0.0,14404.1,14404.1,19155.14]
["611","Zmena stavu zásob nedokončenej výroby","42",0.0,0.0,0.0,0.0]
["612","Zmena stavu zásob polotovarov","43",0.0,0.0,0.0,0.0]
["613","Zmena stavu zásob výrobkov","44",0.0,0.0,0.0,0.0]
["614","Zmena stavu zásob zvierat","45",0.0,0.0,0.0,0.0]
["621","Aktivácia materiálu a tovaru","46",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","47",0.0,0.0,0.0,0.0]
["623","Aktivácia dlhodobého nehmotného majetku","48",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","49",0.0,0.0,0.0,0.0]
["641","Zmluvné pokuty a penále","50",0.0,3101.71,3101.71,3742.6]
["642","Ostatné pokuty a penále","51",0.0,0.0,0.0,0.0]
["643","Platby za odpísané pohľadávky","52",0.0,0.0,0.0,0.0]
["644","Úroky","53",2976.58,0.0,2976.58,3062.53]
["645","Kurzové zisky","54",271.59,0.0,271.59,21.01]
["646","Prijaté dary","55",2226.0,0.0,2226.0,3132.0]
["647","Osobitné výnosy","56",0.0,0.0,0.0,0.0]
["648","Zákonné poplatky","57",2293179.68,0.0,2293179.68,2053393.44]
["649","Iné ostatné výnosy","58",867653.69,12874.94,880528.63,759727.89]
["651","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","59",0.0,0.0,0.0,1300.0]
["652","Výnosy z dlhodobého finančného majetku","60",0.0,0.0,0.0,0.0]
["653","Tržby z predaja cenných papierov a podielov","61",0.0,0.0,0.0,0.0]
["654","Tržby z predaja materiálu","62",0.0,4000.0,4000.0,500.0]
["655","Výnosy z krátkodobého finančného majetku","63",0.0,0.0,0.0,0.0]
["656","Výnosy z použitia fondu","64",237415.06,0.0,237415.06,187471.82]
["657","Výnosy z precenenia cenných papierov","65",0.0,0.0,0.0,0.0]
["658","Výnosy z nájmu majetku","66",0.0,72689.0,72689.0,82557.64]
["661","Prijaté príspevky od organizačných zložiek","67",0.0,0.0,0.0,0.0]
["662","Prijaté príspevky od právnických osôb","68",5707.43,0.0,5707.43,7996.86]
["663","Prijaté príspevky od fyzických osôb","69",408.0,0.0,408.0,408.0]
["664","Prijaté členské príspevky","70",0.0,0.0,0.0,0.0]
["665","Príspevky z podielu zaplatenej dane","71",0.0,0.0,0.0,0.0]
["667","Prijaté príspevky z verejných zbierok","72",0.0,0.0,0.0,0.0]
["691","Dotácie","73",1.612042743E7,0.0,1.612042743E7,1.475019451E7]
["","Účtová trieda 6 spolu r. 39 až r. 73","74",2.000164555E7,269353.05,2.02709986E7,1.861538288E7]
["","Výsledok hospodárenia pred zdanením r. 74 - r. 38","75",1465364.9,109654.99,1575019.89,1604909.15]
["591","Daň z príjmov","76",565.51,23027.55,23593.06,25778.91]
["595","Dodatočné odvody dane z príjmov","77",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení (r. 75 - (r. 76 + r. 77)) (+/-)","78",1464799.39,86627.44,1551426.83,1579130.24]