Active · per the CBE, 31 October 2026

SHOP NIGHT AND DAY

BE0439290828

Rechtspersoon Private limited company 2 establishments

SHOP NIGHT AND DAY is a newsagent in Waterloo. Private Limited, started on 3 January 1990, 2 establishments.

Chaussée de Bruxelles 534A, 1410 Waterloo

Behind the company: Jean-Pierre DELEPINE.

Active for

36 year, 9 months

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.

What it is worth Growing

€ 1.1 million

▲ 7% vs 2024

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Growing

€ 109,358

▲ 20% vs 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 228,553

▲ 13% vs 2024

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Pays out

€ 38,500 paid out

35 % of the profit went to the shareholders, the rest stayed in the company.

People and assets in 2025

Wage cost

€ 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.

Vehicles and equipment

€ 41,308

▲ 126% vs 2024

Book value of vehicles, furniture and equipment.

Debts at end 2025

Bank debt ≈ 13 years to go

€ 175,906

▲ € 172,218 vs 2024

€ 13,979 is repaid this year. At this pace the long-term loan is gone in ≈ 13 years.

Owed to suppliers

€ 41,198

▲ 66% vs 2024

Supplier invoices still open on the last day of the fiscal year.

Taxes and wages

€ 22,382

▼ 6% vs 2024

Taxes, VAT and social contributions still to pay.

Key figures per fiscal year Download key figures (CSV)
2022202320242025Change 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

Jean-Pierre DELEPINE
SHOP NIGHT AND DAY

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

Registered office

Chaussée de Bruxelles 534A

1410 Waterloo

2.310.356.490

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)

Frequently asked questions

What does SHOP NIGHT AND DAY do?
SHOP NIGHT AND DAY is a newsagent in Waterloo. Private Limited, started on 3 January 1990, 2 establishments.
What is the address of SHOP NIGHT AND DAY?
The registered office of SHOP NIGHT AND DAY is located at Chaussée de Bruxelles 534A, 1410 Waterloo.
Is SHOP NIGHT AND DAY still active?
Yes. According to the CBE (31 October 2026) SHOP NIGHT AND DAY is active, legal situation “Normale toestand”, started on 3 January 1990.
Is SHOP NIGHT AND DAY registered on Peppol?
Yes, SHOP NIGHT AND DAY is registered on the Peppol network with ID 0208:0439290828.
What is the enterprise number of SHOP NIGHT AND DAY?
The enterprise number of SHOP NIGHT AND DAY is BE0439290828.
When was SHOP NIGHT AND DAY founded?
SHOP NIGHT AND DAY was founded on 3 January 1990.