Anslag · inntektsår 2025
Spesialgrossisten AS
Org.nr. 823475322 · AS · Reklamebyråvirksomhet · Larvik
Aksjene i Spesialgrossisten AS gir de 31 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 2 856 kr, regnet fra egenkapitalen i regnskapet for 2024.
Hva ble holdt tilbake i Spesialgrossisten AS?
Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 5 679 kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 0 kr i inntektsårene 2024–2025.
Hvordan har det gått med Spesialgrossisten AS?
Fra 2023 til 2025 falt egenkapitalen med 5 679 kr. Bankinnskuddene falt med 5 679 kr.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 1 592 kr for inntektsåret 2026, og anslagsvis 0 kr i formuesskatt om én person eide alt, det samme som i år. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Spesialgrossisten AS?
Spesialgrossisten AS eies til slutt av Adelis Portfolio Holding Ii AB (52,3 % gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS og Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS og Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS), Hållbar AB (5,1 % gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS), Personlig eier A (4,1 % gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Pumpkin Capital AS og Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Sajl AS og Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Pumpkin Capital AS), Catasteri AS (3,6 % gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS) og Johnsen Brøgger Holding AS (3,6 % gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS og Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Spesialgrossisten AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Adelis Portfolio Holding Ii AB gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → Sileda Holdco Ii AS (uten norsk id, betaler ikke norsk formuesskatt) | 52,3 % | 1 493 kr | – |
| Hållbar AB gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS (uten norsk id, betaler ikke norsk formuesskatt) | 5,1 % | 144 kr | – |
| Personlig eier A gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Pumpkin Capital AS; Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Sajl AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Pumpkin Capital AS | 4,1 % | 118 kr | 0 kr |
| Catasteri AS gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS | 3,6 % | 103 kr | – |
| Johnsen Brøgger Holding AS gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Nye Scandic Invest Holding Topco AS | 3,6 % | 103 kr | – |
| Personlig eier B gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Arnesen Invest AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Arnesen Invest AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Arnesen Invest AS | 2,2 % | 62 kr | 0 kr |
| Personlig eier C gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ad Astra AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ad Astra AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ad Astra AS | 2,1 % | 60 kr | 0 kr |
| Personlig eier D gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Fossenakken AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Fossenakken AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Fossenakken AS | 1,8 % | 52 kr | 0 kr |
| Personlig eier E gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Lilleulv Holding AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Lilleulv Holding AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Lilleulv Holding AS | 1,8 % | 51 kr | 0 kr |
| Personlig eier F gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Audite AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Audite AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS → FSG Holdco AS → Audite AS | 1,7 % | 48 kr | 0 kr |
| Personlig eier G gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Stangnes Invest AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Stangnes Invest AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Stangnes Invest AS | 1,4 % | 40 kr | 0 kr |
| Personlig eier H gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ole T. Andreassen AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ole T. Andreassen AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Ole T. Andreassen AS | 1,2 % | 34 kr | 0 kr |
| Personlig eier I gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Triple H Invest AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Triple H Invest AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Triple H Invest AS | 1 % | 29 kr | 0 kr |
| Jonas Kohler gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Dlvry Topco AS (uten norsk id, betaler ikke norsk formuesskatt) | 0,9 % | 26 kr | – |
| Personlig eier J gjennom Godt Lokalt AS → Fôrsyn Troye AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Kathhama Holding AS; Godt Lokalt AS → Godt Lokalt Øst AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Kathhama Holding AS; Godt Lokalt AS → Spesialgrossisten Sør AS → Dlvry AS → Dlvry Holding AS → Dlvry Group AS → Kathhama Holding AS | 0,9 % | 26 kr | 0 kr |
- Verdigrunnlag
- 3 570 kr
- Formuesverdi (80 %)
- 2 856 kr
- Formuesskatt for de personlige eierne samlet
- 0 kr
- Formuesskatt om én person eide alt
- 0 kr
Hendelser i eierkjeden
- GODT LOKALT AS delte anslagsvis ut 1,5 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (−547 735 kr) pluss årsresultatet 2025 (2 mill. kr) minus opptjent egenkapital 2025 (−115 754 kr).
- FÔRSYN TROYE AS delte anslagsvis ut 12,8 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (18,6 mill. kr) pluss årsresultatet 2025 (8,9 mill. kr) minus opptjent egenkapital 2025 (14,7 mill. kr).
- GODT LOKALT ØST AS delte anslagsvis ut 1,7 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (1,8 mill. kr) pluss årsresultatet 2025 (1,6 mill. kr) minus opptjent egenkapital 2025 (1,8 mill. kr).
- Innskutt egenkapital i SPESIALGROSSISTEN SØR AS økte med 627 437 kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- Innskutt egenkapital i DLVRY AS økte med 40,4 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- DLVRY AS gikk fra 50 % til 0 % av aksjene i LUNSJ.NO NORGE AS i 2025.
- Innskutt egenkapital i DLVRY HOLDING AS økte med 37,6 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- SPESIALGROSSISTEN SØR AS delte anslagsvis ut 1,5 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (4,5 mill. kr) pluss årsresultatet 2024 (1,2 mill. kr) minus opptjent egenkapital 2024 (4,1 mill. kr).
- Innskutt egenkapital i DLVRY AS økte med 118,2 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- Innskutt egenkapital i DLVRY HOLDING AS økte med 118,3 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- Finansinntektene i DLVRY HOLDING AS steg fra 7 kr i 2023 til 2 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
I eierkjeden
- Eier: Catasteri AS
- Eier: Johnsen Brøgger Holding AS
Slik er tallene regnet
Formuesverdien er 80 prosent av egenkapitalen året før, og eierskapet er hentet fra aksjonærregisteret per 31.12.2025. Tallene er anslag, ikke utlignet skatt. Mer om metoden.