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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:","01/2024 - 12/2024"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","27.06.2025"]
["Zostavená dňa:","27.03.2025"]
["Schválená dňa:","26.08.2025"]
["SA uložená dňa:","30.12.2025"]
["Typ výkazu:","Úč NUJ - Účtovná závierka"]
["Tlačová zostava vytvorená:","29.05.2026 01:14:19"]

{"sheet":"Titulná strana","index":1,"n_rows":27,"n_cols":2,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Zostavená k:","31.12.2024"]
["Daňové identifikačné číslo:",""]
["IČO:","37801279"]
["SK NACE:","85420 Terciárne vzdelávanie"]
["",""]
["Účtovná závierka","Riadna"]
["",""]
["Za obdobie"]
["od:","01/2024"]
["do:","12/2024"]
["",""]
["Bezprostredne predchádzajúce obdobie"]
["od:",""]
["do:",""]
["",""]
["Názov účtovnej jednotky:","Katolícka univerzita v Ružomberku"]
["",""]
["Sídlo účtovnej jednotky"]
["Ulica:","Hrabovská cesta 1652/1A"]
["Číslo:",""]
["PSČ:","03401"]
["Obec:","Ružomberok"]
["Telefónne číslo:",""]
["E-mailová adresa:",""]
["",""]
["Zostavená dňa:","27.03.2025"]
["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",4.464875369E7,2.267062079E7,2.19781329E7,2.225562817E7]
["A.I.","Dlhodobý nehmotný majetok r. 003 až r. 008","2",1290059.04,1210803.64,79255.4,120271.6]
["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",1287906.24,1210803.64,77102.6,120271.6]
["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",2152.8,0.0,2152.8,0.0]
["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",4.335869465E7,2.145981715E7,2.18988775E7,2.213535657E7]
["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",3.421785381E7,1.395531765E7,2.026253616E7,2.102571406E7]
["4.","Samostatné hnuteľné veci a súbory hnuteľných vecí 022 - (082 + 092AÚ)","13",7713609.55,7259414.16,454195.39,202079.56]
["5.","Dopravné prostriedky 023 - (083 + 092AÚ)","14",282507.34,245085.34,37422.0,0.0]
["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",292603.1,0.0,292603.1,55442.1]
["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",9588544.48,48196.91,9540347.57,7669384.14]
["B.I.","Zásoby r. 031 až r. 036","30",36482.79,0.0,36482.79,38914.7]
["B.I.1.","Materiál (112 + 119) - 191","31",7055.52,0.0,7055.52,6473.32]
["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",29427.27,0.0,29427.27,32441.38]
["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",313417.11,0.0,313417.11,331893.82]
["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",313382.11,0.0,313382.11,331893.82]
["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",35.0,0.0,35.0,0.0]
["B.III.","Krátkodobé pohľadávky r. 043 až r. 050","42",708418.26,48196.91,660221.35,494295.87]
["B.III.1.","Pohľadávky z obchodného styku (311AÚ až 314 AÚ) - 391AÚ","43",38983.27,4750.84,34232.43,48105.71]
["2.","Ostatné pohľadávky (315 AÚ - 391 AÚ)","44",312479.48,40850.07,271629.41,346040.57]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","45",0.0,"X",0.0,0.0]
["4.","Daňové pohľadávky (341 až 345)","46",0.0,"X",0.0,1814.95]
["5.","Pohľadávky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+ 348)","47",265022.0,"X",265022.0,89483.94]
["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",91933.51,2596.0,89337.51,8850.7]
["B.IV.","Finančné účty r. 052 až r. 056","51",8530226.32,0.0,8530226.32,6804279.75]
["B.IV.1.","Pokladnica (211 + 213)","52",0.0,"X",0.0,0.0]
["2.","Bankové účty (221 AÚ + 261)","53",8530226.32,"X",8530226.32,6804279.75]
["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",131067.82,0.0,131067.82,155840.38]
["C.1.","Náklady budúcich období (381)","58",29120.54,0.0,29120.54,24245.09]
["2.","Príjmy budúcich období (385)","59",101947.28,0.0,101947.28,131595.29]
["","MAJETOK SPOLU r. 001 + r. 029 + r. 057","60",5.436836599E7,2.27188177E7,3.164954829E7,3.008085269E7]

{"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",9134773.2,7514297.12]
["A.I.","Imanie a fondy r. 063 až r. 066","62",9244723.03,9197227.79]
["A.I.1.","Základné imanie (411)","63",3621515.51,3648794.43]
["2.","Fondy tvorené podľa osobitných predpisov (412)","64",553461.45,505966.21]
["3.","Fond reprodukcie (413)","65",5069746.07,5042467.15]
["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",304258.72,310093.12]
["A.II.1.","Rezervný fond (421)","68",0.0,0.0]
["2.","Fondy tvorené zo zisku (423)","69",0.0,0.0]
["3.","Ostatné fondy (427)","70",304258.72,310093.12]
["A.III.","Nevysporiadaný výsledok hospodárenia minulých rokov (+; - 428)","71",-1993338.79,-1632344.38]
["A.IV.","Výsledok hospodárenia za účtovné obdobie r. 060 - (r. 062 + r. 067 + r. 071 + r. 073 + r. 100)","72",1579130.24,-360679.41]
["B.","ZÁVÄZKY r. 074 + r. 078 + r. 086 + r. 096","73",1843222.65,1439696.22]
["B.I.1.","Rezervy r. 075 až r. 077","74",228591.66,244216.84]
["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",228591.66,244216.84]
["B.II.","Dlhodobé záväzky r. 079 až r. 085","78",21404.4,14383.66]
["B.II.1.","Záväzky zo sociálneho fondu (472)","79",8468.6,14383.66]
["2.","Vydané dlhopisy (473 - 255AÚ)","80",0.0,0.0]
["3.","Záväzky z nájmu (474 AÚ)","81",12935.8,0.0]
["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",1593226.59,1181095.72]
["B.III.1.","Záväzky z obchodného styku (321 až 326) okrem 323","87",465169.51,179124.24]
["2.","Záväzky voči zamestnancom (331+ 333)","88",563432.92,524203.04]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","89",360618.93,327150.03]
["4.","Daňové záväzky (341 až 345)","90",126634.4,88676.23]
["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",77370.83,61942.18]
["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",2.067155244E7,2.112685935E7]
["C.I.1.","Výdavky budúcich období (383)","101",927.78,0.0]
["2.","Výnosy budúcich období krátkodobé (384 AÚ)","102",1820679.68,0.0]
["3.","Výnosy budúcich období dlhodobé (384 AÚ)","103",1.884994498E7,2.112685935E7]
["","SPOLU VLASTNÉ IMANIE, ZÁVÄZKY A ÚČTY ČASOVÉHO ROZLÍŠENIA r.061 + r.073 + r.100","104",3.164954829E7,3.008085269E7]

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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",353174.69,44080.74,397255.43,450988.38]
["502","Spotreba energie","2",743757.39,35928.3,779685.69,1415548.24]
["504","Predaný tovar","3",0.0,8051.77,8051.77,8197.72]
["511","Opravy a udržiavanie","4",85180.89,12119.56,97300.45,70195.4]
["512","Cestovné","5",266788.01,0.0,266788.01,201940.06]
["513","Náklady na reprezentáciu","6",24498.96,1290.99,25789.95,26750.02]
["518","Ostatné služby","7",1069503.25,23168.32,1092671.57,841069.76]
["521","Mzdové náklady","8",8420991.47,107178.51,8528169.98,7972261.73]
["524","Zákonné sociálne poistenie a zdravotné poistenie","9",2944689.72,38110.96,2982800.68,2714902.87]
["525","Ostatné sociálne poistenie","10",92605.0,627.0,93232.0,85232.0]
["527","Zákonné sociálne náklady","11",293575.32,198.41,293773.73,259323.87]
["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",4613.33,44.75,4658.08,4786.71]
["538","Ostatné dane a poplatky","15",55510.07,7384.13,62894.2,123361.09]
["541","Zmluvné pokuty a penále","16",29.09,0.0,29.09,16.5]
["542","Ostatné pokuty a penále","17",552.0,0.0,552.0,171.3]
["543","Odpísanie pohľadávky","18",2255.0,0.0,2255.0,0.0]
["544","Úroky","19",240.75,0.0,240.75,6016.04]
["545","Kurzové straty","20",1595.0,0.0,1595.0,1273.16]
["546","Dary","21",0.0,0.0,0.0,0.0]
["547","Osobitné náklady","22",198323.0,0.0,198323.0,157657.0]
["548","Manká a škody","23",0.0,0.0,0.0,0.0]
["549","Iné ostatné náklady","24",595016.59,10.45,595027.04,605010.88]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","25",988334.57,657.0,988991.57,965570.02]
["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",580377.58,0.0,580377.58,530977.12]
["557","Náklady na precenenie cenných papierov","31",0.0,0.0,0.0,0.0]
["558","Tvorba a zúčtovanie opravných položiek","32",9190.16,0.0,9190.16,3718.66]
["561","Poskytnuté príspevky organizačným zložkám","33",0.0,0.0,0.0,0.0]
["562","Poskytnuté príspevky iným účtovným jednotkám","34",821.0,0.0,821.0,101.0]
["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",1.673162284E7,278850.89,1.701047373E7,1.644506953E7]

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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",462081.24,280638.2,742719.44,547067.5]
["604","Tržby za predaný tovar","41",0.0,19155.14,19155.14,17380.39]
["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",0.0,3742.6,3742.6,4325.5]
["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",3062.53,0.0,3062.53,2060.41]
["645","Kurzové zisky","54",21.01,0.0,21.01,80.09]
["646","Prijaté dary","55",3132.0,0.0,3132.0,1308.0]
["647","Osobitné výnosy","56",0.0,0.0,0.0,0.0]
["648","Zákonné poplatky","57",2053393.44,0.0,2053393.44,1696965.57]
["649","Iné ostatné výnosy","58",748784.8,10943.09,759727.89,749355.63]
["651","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","59",0.0,1300.0,1300.0,0.0]
["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",0.0,500.0,500.0,561.62]
["655","Výnosy z krátkodobého finančného majetku","63",0.0,0.0,0.0,0.0]
["656","Výnosy z použitia fondu","64",187471.82,0.0,187471.82,178162.7]
["657","Výnosy z precenenia cenných papierov","65",0.0,0.0,0.0,0.0]
["658","Výnosy z nájmu majetku","66",0.0,82557.64,82557.64,71309.29]
["661","Prijaté príspevky od organizačných zložiek","67",0.0,0.0,0.0,0.0]
["662","Prijaté príspevky od právnických osôb","68",7996.86,0.0,7996.86,3301.77]
["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",1.475019451E7,0.0,1.475019451E7,1.283085022E7]
["","Účtová trieda 6 spolu r. 39 až r. 73","74",1.821654621E7,398836.67,1.861538288E7,1.610313669E7]
["","Výsledok hospodárenia pred zdanením r. 74 - r. 38","75",1484923.37,119985.78,1604909.15,-341932.84]
["591","Daň z príjmov","76",581.9,25197.01,25778.91,18746.57]
["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",1484341.47,94788.77,1579130.24,-360679.41]