Anslag · inntektsår 2025
Delicatessen Bodø AS
Org.nr. 917007705 · AS · Drift av restauranter · Oslo
Aksjene i Delicatessen Bodø AS gir de 14 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 246 192 kr, regnet fra egenkapitalen i regnskapet for 2024.
Hva ble holdt tilbake i Delicatessen Bodø AS?
Fra utgangen av 2023 til utgangen av 2025 ble 645 513 kr av overskuddet liggende i selskapet. Formuesskatten for eierne var anslagsvis 0 kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 244 262 kr. Den skatten er utsatt til pengene tas ut.
Hvordan har det gått med Delicatessen Bodø AS?
Fra 2023 til 2025 økte egenkapitalen med 645 513 kr. Bankinnskuddene falt med 187 134 kr.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 217 053 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 Delicatessen Bodø AS?
Delicatessen Bodø AS eies til slutt av Personlig eier A (17 % gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → Belda-Torp Invest AS og Delicatessen Restaurants AS → Concept Restaurants AS → Belda-Torp Invest AS), Personlig eier B (13,6 % gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → Anglo Supply AS → Emad Holding AS og Delicatessen Restaurants AS → Concept Restaurants AS → Anglo Supply AS → Emad Holding AS), Personlig eier C (10,8 % gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → JHV10 Invest AS og Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS), Pinkerburg Holdings LTD (6,1 % gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS) og Personlig eier D (5,8 % gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS og Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Delicatessen Bodø AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Personlig eier A gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → Belda-Torp Invest AS; Delicatessen Restaurants AS → Concept Restaurants AS → Belda-Torp Invest AS | 17 % | 41 943 kr | 0 kr |
| Personlig eier B gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → Anglo Supply AS → Emad Holding AS; Delicatessen Restaurants AS → Concept Restaurants AS → Anglo Supply AS → Emad Holding AS | 13,6 % | 33 554 kr | 0 kr |
| Personlig eier C gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Concept Restaurants AS → JHV10 Invest AS; Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS | 10,8 % | 26 606 kr | 0 kr |
| Pinkerburg Holdings LTD gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS (uten norsk id, betaler ikke norsk formuesskatt) | 6,1 % | 15 094 kr | – |
| Personlig eier D gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS; Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS | 5,8 % | 14 333 kr | 0 kr |
| Personlig eier E gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS; Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Papillon AS | 5,8 % | 14 333 kr | 0 kr |
| Personlig eier F gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS; Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Einebær Holding AS | 5,8 % | 14 333 kr | 0 kr |
| Personlig eier G gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS | 3,1 % | 7 578 kr | 0 kr |
| Personlig eier H gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Sebrastad Holding AS; Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Sebrastad Holding AS | 2,3 % | 5 637 kr | 0 kr |
| Personlig eier I gjennom Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS | 2,2 % | 5 460 kr | 0 kr |
| Personlig eier J gjennom Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS | 2,2 % | 5 460 kr | 0 kr |
| Personlig eier K gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS | 2 % | 4 851 kr | 0 kr |
| Personlig eier L gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS | 2 % | 4 851 kr | 0 kr |
| Personlig eier M gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS | 1,8 % | 4 325 kr | 0 kr |
| Personlig eier N gjennom Delicatessen Restaurants AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS | 1,8 % | 4 325 kr | 0 kr |
- Verdigrunnlag
- 307 740 kr
- Formuesverdi (80 %)
- 246 192 kr
- Formuesskatt om én person eide alt
- 0 kr
Hendelser i eierkjeden
- Innskutt egenkapital i FRIENDS HOSPITALITY GROUP NORWAY AS økte med 51,3 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- Innskutt egenkapital i FRIENDS HOSPITALITY GROUP AS falt med 27 mill. kr i 2025. Det tyder på kapitalnedsettelse, ofte med utbetaling til eierne.
- CONCEPT RESTAURANTS AS gikk fra 80 % til 78,5 % av aksjene i CONCEPT RESTAURANTS DRIFT AS i 2025.
- Innskutt egenkapital i EIK S HOLDING AS økte med 19,9 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- EIK S HOLDING AS gikk fra 49,4 % til 47,9 % av aksjene i EIK SERVERING AS i 2025.
- DELICATESSEN RESTAURANTS AS delte anslagsvis ut 3,1 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (28,1 mill. kr) pluss årsresultatet 2024 (7,5 mill. kr) minus opptjent egenkapital 2024 (32,5 mill. kr).
- Innskutt egenkapital i FHG RESTAURANTS AS økte med 343,9 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- Finansinntektene i FHG RESTAURANTS AS steg fra −1 mill. kr i 2023 til 53,7 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
- Innskutt egenkapital i FRIENDS HOSPITALITY GROUP NORWAY AS økte med 26 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- Finansinntektene i FRIENDS HOSPITALITY GROUP NORWAY AS steg fra 33,1 mill. kr i 2023 til 150,9 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
- FRIENDS HOSPITALITY GROUP AS delte anslagsvis ut 23,5 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (−17,3 mill. kr) pluss årsresultatet 2024 (−8,8 mill. kr) minus opptjent egenkapital 2024 (−49,6 mill. kr).
- Innskutt egenkapital i FRIENDS HOSPITALITY GROUP AS økte med 46,8 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
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.