Chamber of Accountant Services

    Statistics 2014


    Table 1: Data on number, income and employees for the companies and the entrepreneurs sole proprietors in bookkeeping, accounting, tax consulting and auditing business (2014)
    Companies by size Number Income in EUR Employees
    Companies 2,138 241,422,927 3,935.38
    Small Entrepreneurs (i) 1,931 63,821,076 607.06
    Sum 4,069 305,244,003 4,479.95

    Source: AJPES, data processing CCIS

    (i) The number of employees does not include entrepreneurs themselves. According to Slovenian law they are not employed in their firms.

    Table 2: Data from annual accounts for companies and the entrepreneurs sole proprietors in bookkeeping, accounting, tax consulting and auditing business (2014) 
      Companies Entrepreneurs
      in EUR Growth rates in % - in comparison 14/13 in EUR Growth rates in % - in comparison 14/13
    Net revenues from sale 241,422,927 -1.70 63,821,076 -1.90
    Operating expenses 221,617,839 -1.30 51,669,610 -2.50
    Costs of goods, materials and services 109,045,293 -5.30 22,878,069 -1.90
    Value added 132,129,726 1.60 31,706,929 -2.20
    Labor costs 97,223,604 3.90
    of which: wage costs 71,012,261 4.30

    Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA)
    		 32,671,322 -5.40

    Write downs 12,081,253 -1.70

    of which: Amortization
    		 8,690,195 -3.00

    Earnings Before Interest and Taxes 23,981,127 -6.30    
    Earnings Before Taxes
    		 22,642,139 -7.60

    Net Earnings / Loss 18,468,633 -7.80

    Source: AJPES, data processing CCIS

    Table 3: Main ratios for companies in bookkeeping, accounting, tax consulting and auditing business

    		Companies
      Value Growth rates in % -
    in comparison 14/13
    Debt ratios

    Net financial debt to EBITDA
    		 1.77  -11.10 
    Coverage of financial expenses from financial and operating liabilities to EBIT
    		 4.97 2.20
    Short-term liquidity ratios
    		 
    Short-term ratio
    		 1.37 -0.70
    Quick ratio 0.71 14.50 
    Profitability and efficiency ratios
    		    
    EBIT to sales 9.93 -4.60
    EBITDA to sales 13.53 -3.80
    Net margin
    		 7.65 -6.10
    Return on Equity (ROE)
    		 12.53 -14.80
    Net sales per employee (EUR) 61,347.00 -4.00
    Labor costs per employee (EUR) 24,705.00 1.50
    Value added per employee (EUR)
    		 33,575.00 -0.80

    Source: AJPES, data processing CCIS