the cause may be the default 5% of filesystem blocks reserved for root by ext4:
$ sudo dumpe2fs /dev/vda2 | grep -i "block count"
...
Block count: 16645632
Reserved block count: 832281
(832281/16645632 x 100 ≈ 5.00%)
$ sudo tune2fs -m 0 /dev/vda2
...
Setting reserved blocks percentage to 0% (0 blocks)
Check once more:
$ sudo dumpe2fs /dev/vda2 | grep -i "block count"
...
Block count: 16645632
Reserved block count: 0
/nix | Apr 08, 2023