Financials
Financial year 2025
SHOP NIGHT AND DAY from Waterloo, company number BE0439290828, closed financial year 2025 with a result of € 109,358 after tax. For that financial year SHOP NIGHT AND DAY recorded a gross margin of € 371,503 and equity of € 1.1 million. Compared with financial year 2024, the result moved from € 91,309 to € 109,358. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on June 26, 2026.
€ 1.1 million
▲ 7% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 109,358
▲ 20% vs 2024
Profit after tax over the fiscal year.
€ 228,553
▲ 13% vs 2024
Cash and bank balances on the last day of the fiscal year.
€ 38,500 paid out
35 % of the profit went to the shareholders, the rest stayed in the company.
People and assets in 2025
€ 137,705
▲ 5% vs 2024
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 41,308
▲ 126% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 175,906
▲ € 172,218 vs 2024
€ 13,979 is repaid this year. At this pace the long-term loan is gone in ≈ 13 years.
€ 41,198
▲ 66% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 22,382
▼ 6% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 256,456 | € 208,801 | € 313,112 | € 371,503 | ▲ 19% |
| Profit after taxes | € 42,581 | € 13,378 | € 91,309 | € 109,358 | ▲ 20% |
| Equity | € 952,058 | € 965,436 | € 1,056,746 | € 1,127,604 | ▲ 7% |
| Total debts | € 189,653 | € 105,780 | € 54,636 | € 276,464 | ▲ € 221,829 |
| Cash | € 205,581 | € 164,878 | € 201,865 | € 228,553 | ▲ 13% |
| Land & buildings | € 260,312 | € 249,812 | € 239,312 | € 409,604 | ▲ 71% |
| Retained profit | € 933,466 | € 944,985 | € 1,036,295 | € 1,107,153 | ▲ 7% |
| Dividend | € 0 | € 0 | € 0 | € 38,500 | |
| Bank debt | € 134,424 | € 63,767 | € 3,688 | € 175,906 | ▲ € 172,218 |
| Balance sheet total | € 1,141,712 | € 1,071,217 | € 1,111,382 | € 1,404,068 | ▲ 26% |
| Employees (FTE) | 1.7 | 1.5 | 1 | - |
Key figures of SHOP NIGHT AND DAY, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to SHOP NIGHT AND DAY?
What happened at SHOP NIGHT AND DAY in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 109,358 (▲ 20% vs 2024). Source: NBB ↗
- New establishment in Waterloo. KBO
- New establishment in Waterloo. KBO
- Jean-Pierre DELEPINE became a director. NBB
- Start of the company according to the CBE. KBO
In short
From € 42,581 profit in 2022 to € 109,358 profit in 2025.
Paid € 101,681 in corporate taxes since 2022.
Best year ever: 2025, with € 109,358 profit.
On average € 313,100 of value added per employee in 2024.
Management
Behind SHOP NIGHT AND DAY is Jean-Pierre DELEPINE.
Directors
According to the 2025 annual accounts
Jean-Pierre DELEPINE
Director
since 2001
Establishments
Establishment units
Physical locations of this company
Chaussée de Bruxelles 534A
1410 Waterloo
Chaussée de Bruxelles 534
1410 Waterloo
Active since 1 October 2020
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0439.290.828
- VAT number
- BE 0439.290.828
- Registered office
- Chaussée de Bruxelles 534A, 1410 Waterloo
- Names & denominations
- SHOP NIGHT AND DAY
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 3 January 1990
- Peppol
- Active · Active since 1 Jan 2001
- Activities · NACE
Detailhandel in tabaksproducten
Detailhandel in kledingstoffen
Niet-gespecialiseerde detailhandel in algemene voedingsmiddelen (verkoopsoppervlakte minder dan 100 m2)
Niet-gespecialiseerde detailhandel waarbij voedings- en genotmiddelen overheersen
Detailhandel in overig textiel
Detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen (verkoopsoppervlakte < 100 m²)