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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:","Obec Kamenná Poruba"]
["IČO:","00648906"]
["DIČ:","2020639005"]
["Mesto:","Kamenná Poruba"]
["Ulica:","Hlavná 136/159"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Konsolidovaná riadna"]
["Predložená dňa:","19.06.2026"]
["Zostavená dňa:","19.06.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Kons VZaS UJ VS Úč 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","07.08.2026 19:39:24"]

{"sheet":"Náklady","index":1,"n_rows":68,"n_cols":7,"rows_kept":68,"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",262725.05,226302.0,489027.05,325010.43]
["501","Spotreba materiálu","2",211825.07,221367.0,433192.07,250418.73]
["502","Spotreba energie","3",50899.98,0.0,50899.98,74591.7]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,4935.0,4935.0,0.0]
["51","Služby (r. 007 až r. 010)","6",180925.81,248810.0,429735.81,232593.6]
["511","Opravy a udržiavanie","7",7671.14,0.0,7671.14,14147.21]
["512","Cestovné","8",2269.85,0.0,2269.85,2570.34]
["513","Náklady na reprezentáciu","9",1166.29,0.0,1166.29,1609.23]
["518","Ostatné služby","10",169818.53,248810.0,418628.53,214266.82]
["52","Osobné náklady (r. 012 až r. 016)","11",1297142.95,307115.48,1604258.43,1410031.35]
["521","Mzdové náklady","12",931351.33,214087.73,1145439.06,1015049.27]
["524","Zákonné sociálne poistenie","13",324861.07,72511.75,397372.82,355387.36]
["525","Ostatné sociálne poistenie","14",4122.67,0.0,4122.67,4249.06]
["527","Zákonné sociálne náklady","15",36807.88,20516.0,57323.88,35345.66]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",1184.27,3584.0,4768.27,2415.6]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",0.0,0.0,0.0,0.0]
["538","Ostatné dane a poplatky","20",1184.27,3584.0,4768.27,2415.6]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",11577.38,7855.0,19432.38,20974.61]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",30.45,0.0,30.45,0.0]
["542","Predaný materiál","23",0.0,0.0,0.0,0.0]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",0.0,0.0,0.0,6.0]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,106.0]
["546","Odpis pohľadávky","26",0.0,0.0,0.0,0.0]
["548","Ostatné náklady na prevádzkovú činnosť","27",11546.93,7855.0,19401.93,20628.61]
["549","Manká a škody","28",0.0,0.0,0.0,234.0]
["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",217391.91,46237.85,263629.76,223997.85]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",202241.91,26946.14,229188.05,222347.85]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",15150.0,19291.71,34441.71,1650.0]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,19291.71,19291.71,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",15150.0,0.0,15150.0,1650.0]
["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",0.0,0.0,0.0,0.0]
["","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. 049)","40",13572.74,2309.0,15881.74,20908.14]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",5009.86,1547.0,6556.86,12624.35]
["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",8562.88,762.0,9324.88,8283.79]
["569","Manká a škody na finančnom majetku","48",0.0,0.0,0.0,0.0]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","49",0.0,0.0,0.0,0.0]
["57","Mimoriadne náklady (r. 051 až r. 054)","50",0.0,0.0,0.0,0.0]
["572","Škody","51",0.0,0.0,0.0,0.0]
["574","Tvorba rezerv","52",0.0,0.0,0.0,0.0]
["578","Ostatné mimoriadne náklady","53",0.0,0.0,0.0,0.0]
["1579","Tvorba opravných položiek","54",0.0,0.0,0.0,0.0]
["58","Náklady na transfery a náklady z odvodu príjmov (r. 056 až r. 064)","55",45474.43,0.0,45474.43,31079.97]
["581","Náklady na transfery zo štátneho rozpočtu do štátnych rozpočtových organizácií a príspevkových organizácií","56",0.0,0.0,0.0,0.0]
["582","Náklady na transfery zo štátneho rozpočtu ostatným subjektom verejnej správy","57",0.0,0.0,0.0,0.0]
["583","Náklady na transfery zo štátneho rozpočtu subjektom mimo verejnej správy","58",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","59",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","60",15674.43,0.0,15674.43,7679.97]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","61",29800.0,0.0,29800.0,23400.0]
["587","Náklady na ostatné transfery","62",0.0,0.0,0.0,0.0]
["588","Náklady z odvodu príjmov","63",0.0,0.0,0.0,0.0]
["589","Náklady z budúceho odvodu príjmov","64",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. 050 + r. 055)","65",2029994.54,842213.33,2872207.87,2267011.55]

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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. 067 až r. 069)","66",80446.07,710.81,81156.88,77503.27]
["601","Tržby za vlastné výrobky","67",0.0,109.88,109.88,0.0]
["602","Tržby z predaja služieb","68",80446.07,579.5,81025.57,77503.27]
["604","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","69",0.0,21.43,21.43,0.0]
["61","Zmena stavu vnútroorganizačných zásob (r. 071 až r. 074)","70",0.0,0.0,0.0,0.0]
["611","Zmena stavu nedokončenej výroby","71",0.0,0.0,0.0,0.0]
["612","Zmena stavu polotovarov","72",0.0,0.0,0.0,0.0]
["613","Zmena stavu výrobkov","73",0.0,0.0,0.0,0.0]
["614","Zmena stavu zvierat","74",0.0,0.0,0.0,0.0]
["62","Aktivácia (r. 076 až r. 079)","75",0.0,450654.45,450654.45,142471.95]
["621","Aktivácia materiálu a tovaru","76",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","77",0.0,0.0,0.0,0.0]
["623","Aktivácia dlhodobého nehmotného majetku","78",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","79",0.0,450654.45,450654.45,142471.95]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 081 až r. 083)","80",807700.05,0.0,807700.05,983801.49]
["631","Daňové a colné výnosy štátu","81",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","82",748531.98,0.0,748531.98,931072.99]
["633","Výnosy z poplatkov","83",59168.07,0.0,59168.07,52728.5]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 085 až r. 090)","84",25908.39,294.59,26202.98,147384.65]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","85",935.0,0.0,935.0,0.0]
["642","Tržby z predaja materiálu","86",741.73,0.0,741.73,760.3]
["644","Zmluvné pokuty, penále a úroky z omeškania","87",0.0,0.0,0.0,0.0]
["645","Ostatné pokuty, penále a úroky z omeškania","88",0.0,0.0,0.0,0.0]
["646","Výnosy z odpísaných pohľadávok","89",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","90",24231.66,294.59,24526.25,146624.35]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 092 + r. 097 + r. 100)","91",1650.0,0.0,1650.0,1620.0]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 093 až r. 096)","92",1650.0,0.0,1650.0,1620.0]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","93",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","94",1650.0,0.0,1650.0,1620.0]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","95",0.0,0.0,0.0,0.0]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","96",0.0,0.0,0.0,0.0]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 098 + r. 099)","97",0.0,0.0,0.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","98",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","99",0.0,0.0,0.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","100",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 102 až r. 110)","101",4531.16,0.0,4531.16,0.0]
["661","Tržby z predaja cenných papierov a podielov","102",0.0,0.0,0.0,0.0]
["662","Úroky","103",4531.16,0.0,4531.16,0.0]
["663","Kurzové zisky","104",0.0,0.0,0.0,0.0]
["664","Výnosy z precenenia cenných papierov","105",0.0,0.0,0.0,0.0]
["665","Výnosy z dlhodobého finančného majetku","106",0.0,0.0,0.0,0.0]
["666","Výnosy z krátkodobého finančného majetku","107",0.0,0.0,0.0,0.0]
["667","Výnosy z derivátových operácií","108",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","109",0.0,0.0,0.0,0.0]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","110",0.0,0.0,0.0,0.0]
["67","Mimoriadne výnosy (r. 112 až r. 115)","111",0.0,0.0,0.0,0.0]
["672","Náhrady škôd","112",0.0,0.0,0.0,0.0]
["674","Zúčtovanie rezerv","113",0.0,0.0,0.0,0.0]
["678","Ostatné mimoriadne výnosy","114",0.0,0.0,0.0,0.0]
["679","Zúčtovanie opravných položiek","115",0.0,0.0,0.0,0.0]
["68","Výnosy z transferov a rozpočtových príjmov v štátnych rozpočtových organizáciách a príspevkových organizáciách (r. 117 až r. 125)","116",0.0,0.0,0.0,0.0]
["681","Výnosy z bežných transferov zo štátneho rozpočtu","117",0.0,0.0,0.0,0.0]
["682","Výnosy z kapitálových transferov zo štátneho rozpočtu","118",0.0,0.0,0.0,0.0]
["683","Výnosy z bežných transferov od ostatných subjektov verejnej správy","119",0.0,0.0,0.0,0.0]
["684","Výnosy z kapitálových transferov od ostatných subjektov verejnej správy","120",0.0,0.0,0.0,0.0]
["685","Výnosy z bežných transferov od Európskej únie","121",0.0,0.0,0.0,0.0]
["686","Výnosy z kapitálových transferov od Európskej únie","122",0.0,0.0,0.0,0.0]
["687","Výnosy z bežných transferov od ostatných subjektov mimo verejnej správy","123",0.0,0.0,0.0,0.0]
["688","Výnosy z kapitálových transferov od ostatných subjektov mimo verejnej správy","124",0.0,0.0,0.0,0.0]
["689","Výnosy z odvodu rozpočtových príjmov","125",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. 127 až r. 135)","126",1321501.25,155716.41,1477217.66,1068210.17]
["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","127",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","128",0.0,0.0,0.0,0.0]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","129",1192319.88,151190.07,1343509.95,904280.04]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","130",115970.69,4526.34,120497.03,103718.06]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","131",0.0,0.0,0.0,53545.12]
["696","Výnosy samosprávy z kapitálových transferov od Európskej únie","132",0.0,0.0,0.0,0.0]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","133",9664.97,0.0,9664.97,3001.25]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","134",3545.71,0.0,3545.71,3665.7]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","135",0.0,0.0,0.0,0.0]
["","Účtová trieda 6 súčet (r. 066 + r. 070 + r. 075 + r. 080 + r. 084 + r. 091 + r. 101 + r. 111 + r. 116 + r. 126)","136",2241736.92,607376.26,2849113.18,2420991.53]
["","Výsledok hospodárenia pred zdanením (r. 136 mínus r. 065) (+/-)","137",211742.38,-234837.07,-23094.69,153979.98]
["591","Splatná daň z príjmov","138",860.98,0.0,860.98,0.0]
["595","Dodatočne platená daň z príjmov","139",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení r. 137 mínus (r. 138, r. 139) (+/-)","140",210881.4,-234837.07,-23955.67,153979.98]
["","z toho: pripadajúci na podiely iných účtovných jednotiek","141",0.0,0.0,0.0,0.0]