SIA "Learning & Development"Active
Key figures
Ratios
2025Balance sheet structure
Dividends
calculatedNo dividends were paid.
Summary of financial statements2014–2025
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet — assets | ||||||||||||
| Total current assets | 13 | 5 | 3367 | 4867 | 5129 | 13 715 | 71 245 | 95 404 | 77 567 | 81 740 | 19 074 | 36 779 |
| Total non-current assets | 0 | 0 | 6545 | 23 788 | 18 573 | 13 421 | 1291 | 32 475 | 26 240 | 21 417 | 13 245 | 1639 |
| Total assets | 13 | 5 | 9912 | 28 655 | 23 702 | 27 136 | 72 536 | 127 879 | 103 807 | 103 157 | 32 319 | 38 418 |
| Balance sheet — liabilities and equity | ||||||||||||
| Current liabilities | 180 | 280 | 6852 | 23 984 | 11 968 | 10 803 | 16 540 | 25 123 | 29 085 | 40 187 | 22 254 | 15 503 |
| Non-current liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26 610 | 17 104 | 12 461 | 12 685 | 0 |
| Total liabilities | 180 | 280 | 6852 | 23 984 | 11 968 | 10 803 | 16 540 | 51 733 | 46 189 | 52 648 | 34 939 | 15 503 |
| Share capital | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings of previous periods | — | — | — | — | — | — | — | — | — | — | — | — |
| Profit for the year | -172 | -108 | 3335 | 4111 | 7064 | 13 429 | 55 156 | 75 306 | 56 778 | 46 846 | -40 004 | 25 536 |
| Total equity | -167 | -275 | 3060 | 3836 | 10 899 | 16 333 | 55 996 | 76 146 | 57 618 | 50 509 | -2620 | 22 915 |
| Income statement | ||||||||||||
| Sales revenue | 0 | 0 | 20 918 | 46 862 | 35 334 | 73 274 | 121 973 | 153 458 | 158 353 | 210 641 | 31 946 | 58 225 |
| Operating profit | -172 | -58 | 3728 | 4674 | 7251 | 13 429 | 59 301 | 80 833 | 62 094 | 101 346 | -40 004 | 28 286 |
| Profit before income tax | -172 | -58 | 3503 | 4111 | 7064 | 13 429 | 59 301 | 80 833 | 62 094 | 101 346 | -40 004 | 28 286 |
| Profit for the reporting year | -172 | -108 | 3335 | 4111 | 7064 | 13 429 | 55 156 | 75 306 | 56 778 | 46 846 | -40 004 | 25 536 |
| Labour costs | — | — | — | — | — | — | — | — | — | — | — | — |
| Depreciation of non-current assets | — | — | — | — | — | — | — | — | — | — | — | — |
| Other indicators | ||||||||||||
| Employees | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 7995 | 15 493 | 55 156 | 75 306 | 53 955 | 13 125 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Connections graph
Summary: SIA "Learning & Development"
Overview
SIA "Learning & Development" (reg. no. 40103767587) is a limited liability company. The company was registered in 2014 and has been in the register for 12 years. Registered address: Ādažu nov., Ādažu pag., Kadaga, Akotu iela 8.
Financial results
Revenue in 2025 was 58 225 €, up 82,3% on the previous year (31 946 €). Net profit for 2025 was 25 536 € (43,9% of revenue). The company was profitable in 9 of the 12 published years. In 2025 the company had 1 employees. Revenue per employee was 58 225 €. At the end of 2025, total assets were 38 418 € and equity 22 915 € (59,6% of assets).
Management and owners
The company has one board member. The sole owner of the company is a private individual.
Data sources and freshness
Register data (name, address, legal form, board and owners) and annual report figures come from the open data of the Register of Enterprises of the Republic of Latvia (CC0); entity.lv updates them daily. Data as of 02.11.2026. Changes, averages and ratios are calculated by entity.lv from open data and are not an official assessment.