Anslag · inntektsår 2025
Delicatessen Stavanger AS
Org.nr. 929417054 · AS · Drift av restauranter · Stavanger
Aksjene i Delicatessen Stavanger AS gir de 35 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 172 862 kr, regnet fra egenkapitalen i regnskapet for 2024.
Hva ble holdt tilbake i Delicatessen Stavanger AS?
Fra utgangen av 2023 til utgangen av 2025 ble 213 867 kr av overskuddet liggende i selskapet, og 745 680 kr ble delt ut. 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 80 927 kr. Den skatten er utsatt til pengene tas ut.
Hvordan har det gått med Delicatessen Stavanger AS?
Fra 2023 til 2025 økte egenkapitalen med 213 867 kr. Bankinnskuddene økte med 856 313 kr og den langsiktige gjelden økte med 1,3 mill. kr.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 193 965 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 Stavanger AS?
Delicatessen Stavanger 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 Stavanger 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 % | 29 450 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 % | 23 560 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 % | 18 681 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 % | 10 598 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 % | 10 064 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 % | 10 064 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 % | 10 064 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 % | 5 321 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 % | 3 958 kr | 0 kr |
| Personlig eier I gjennom Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS | 2,2 % | 3 834 kr | 0 kr |
| Personlig eier J gjennom Delicatessen Restaurants AS → Concept Restaurants AS → JHV10 Invest AS | 2,2 % | 3 834 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 % | 3 406 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 % | 3 406 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 % | 3 037 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 % | 3 037 kr | 0 kr |
- Verdigrunnlag
- 216 078 kr
- Formuesverdi (80 %)
- 172 862 kr
- Formuesskatt for de personlige eierne samlet
- 0 kr
- Formuesskatt om én person eide alt
- 0 kr
Hendelser i eierkjeden
- DELICATESSEN STAVANGER AS delte anslagsvis ut 936 001 kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (181 398 kr) pluss årsresultatet 2025 (962 379 kr) minus opptjent egenkapital 2025 (207 776 kr).
- 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.