The aim of this study was to compare the production, reproduction and economic indicators in suckler cow herds in Slovakia (SR) and in the Czech Republic (CR) in 2014. The countdown calculation method was used in the economic analyses. Feed costs were found as the most important cost item (34% and 24%) in SR and in CR farms, respectively. In both countries, costs for own feed (32% and 22%, respectively) represented the dominant part of feed costs. Looking at the cost structure, the largest difference was found for labour costs and for depreciation of animals. Without considering of subsidies, the economic result was – 980 eur per cow and per year in SR what is by 401 eur (+70%) higher compared to the CR. Because the realization price per kg of live weight of calf were comparable among countries (2.42 eur and 2.35 eur per kg of live weight in SR and in CR, respectively), lower weight of calves at selling (-32%) founded in Slovak farms was the primary reason for this difference. The main reason for this difference was the breed composition, when dual-purpose breeds typical with lower birth weight and lower daily gains were farmed in Slovak suckler herds. Moreover, the system of farming played some role in this case, when Slovak farms were mostly managed extensive and located in marginal regions. Contrary, the suckler herds in CR were based mainly on beef breeds. To compare the different level of profit in both countries comprehensively, the higher cost per feeding day of cows and calves (+40%) found in SR played some role. In addition, except the worse production indicators for the SR evaluated herds, it is important to highlight the data collection methodology. The data in the evaluated herds in SR were based on the individual data collection among the farmers, contrary, data in CR were based on a questionnaire survey, which on one hand increase the number of evaluated herds, but reduced the real possibility for data verification. Taking into account the direct and indirect subsidies, significantly improvement of the economic results of suckler herds will be found in both countries which on one side confirm the importance of supports for this agricultural sector, but also brings some system deformations.