Börsiteade

EfTEN Real Estate Fund AS

Kategooria

Muud korporatiivtoimingud

Kuupäev

31.07.2025 08:00:33

Pealkiri

EfTEN Real Estate Fund AS 2025. aasta II kvartali ja I poolaasta auditeerimata majandustulemused

Teade

Fondijuhi kommentaar

Baltikumi  ärikinnisvaraturul  jätkusid  2025. aasta  II  kvartalis  eelnevatele
kvartalitele  sarnased  trendid.  Tehinguaktiivsus  püsis väga madalal peamiselt
omakapitali  puuduse tõttu ning tagasihoidlik majanduskasv ei toonud turule uusi
suuremaid  üürnikke.  Positiivse  poole  pealt  jätkus  EURIBORi langus, millega
kaasnes  laenukulude vähenemine.

Vaatamata  tihedale konkurentsile üürnike turul, õnnestus EfTEN Real Estate Fund
AS-il  kvartaliga  vähendada  portfelli  vakantsust  0,7 protsendipunkti võrra -
3,7%le. Uusi  üürnikke lisandus  kaubanduspindade segmendis  ning lisaks  on üle
pika aja näha esimesi õrnu positiivsemaid märke ka Eesti büroohoonete segmendis.
Seevastu  viimaste  aastate  uusarenduste  suur  maht  hoiab Vilniuse bürooturgu
endiselt  surve  all.  Teises  kvartalis  valmis  fondi portfellis olev Paemurru
logistikakeskus  ning  lõppesid  Valkla  hooldekodu  C-korpuse ehitustööd. Kõige
selle  tulemusena kasvas fondi müügitulu II  kvartalis aasta esimese kolme kuuga
võrreldes 4,5% ning eelmise aasta II kvartaliga võrreldes 3,1%.

EfTEN  Real  Estate  Fund  AS-i  tütarettevõtete  pangalaenud  on sõlmitud ujuva
intressi  baasil. EURIBORi kiire languse  tingimustes on sellega kaasnenud fondi
intressikulude  märkimisväärne  alanemine.  Tänaseks  on aga euro intressimäärad
jõudnud  tasemele,  kus  nende  edasine  suurem  alanemine  on  järjest väiksema
tõenäosusega.  Sellistes tingimustes alustas  fond järkjärgulist intressimäärade
fikseerimist  -  juunis  sõlmis  üks  tütarettevõte intressimäära vahetuslepingu
nominaalsummas   11,6 miljonit   eurot  tasemel  1,995%. Soodsate  intressimäära
vahetustehingute  pakkumiste  juures  plaanib  fond  jätkata ujuva intressimäära
fikseerimist kuni poole fondi laenuportfelli ulatuses.


Majandustulemuste ülevaade

EfTEN  Real Estate Fund  AS-i konsolideeritud 2025. aasta  II kvartali müügitulu
oli  8,210 miljonit eurot (2024. aasta II  kvartal: 7,957 miljonit eurot) ning I
poolaasta   konsolideeritud  müügitulu  16,068 miljonit  eurot  (2024.  aasta  I
poolaasta:  15,918 miljonit  eurot).  II  kvartali  müügitulu kasvas aastataguse
perioodiga  võrreldes  3,1% ning  I  poolaasta  müügitulu  1,0%. Müügitulu kasvu
toetasid eelkõige uued investeeringud logistika- ja hooldekodude sektoris.

Fondi  konsolideeritud neto üüritulu (NOI)  2025. aasta I poolaastal oli 14,845
miljonit eurot (2024. aasta I poolaasta: 14,781 miljonit eurot), kasvades 0,4%.
Neto  üüritulu  marginaal  oli  I  poolaastal  92% (2024: 93%), mis tähendab, et
kinnistute  haldamisega otseselt seotud kulud  (sh maamaks, kindlustus, hooldus-
ja parendustööd) ning turunduskulud moodustasid 8% fondi müügitulust (2024: 7%).

2025. aasta II kvartalis teenis fond konsolideeritud puhaskasumit 4,025 miljonit
eurot  (2024. aasta II kvartal:  2,442 miljonit eurot). Puhaskasumi kasv tulenes
eelkõige kinnisvarainvesteeringute õiglasest väärtuse muutusest, mis 2025. aasta
juunis  oli 546 tuhat eurot,  samas kui 2024. aasta  samal perioodil teenis fond
kinnisvarainvesteeringute  ümberhindlusest kahjumit summas 1,454 miljonit eurot.
Lisaks avaldas kvartali puhaskasumile positiivset mõju intressikulude vähenemine
seoses  EURIBORi langusega -  intressikulud olid 2025. aasta  II kvartalis kokku
1,697 miljonit eurot, võrreldes 2,237 miljoni euroga eelmisel aastal.

Fondi  2025. aasta  I  poolaasta  konsolideeritud  puhaskasum oli 8,192 miljonit
eurot  (2024.  aasta  I  poolaasta:  6,250 miljonit eurot). Intressikulu vähenes
aastaga 973 tuhande euro ehk 22% võrra.

Kontserni varade maht oli 30.06.2025 seisuga 399,517 miljonit eurot (31.12.2024:
398,763 miljonit eurot), s.h moodustas kinnisvarainvesteeringute õiglane väärtus
varade mahust 95,6%  (31.12.2024: 93,7%).


Kinnisvaraportfell

Seisuga        30.06.2025 on        kontsernil        37 (31.12.2024:       36)
ärikinnisvarainvesteeringut,  mille  õiglane  väärtus  bilansipäeval on 382,018
miljonit eurot (31.12.2024: 373,815 miljonit eurot) ning soetusmaksumus 378,218
miljonit    eurot    (31.12.2024:    370,561 miljonit   eurot).   Lisaks   fondi
tütarettevõtetele  kuuluvatele kinnisvarainvesteeringutele kuulub kontserni 50%-
osalusega   ühisettevõttele  hotell  Palace  Tallinnas,  mille  õiglane  väärtus
30.06.2025 seisuga oli 8,630 miljonit eurot (31.12.2024: 8,630 miljonit eurot).

Kontsern  investeeris 2025. aasta  I poolaastal  kokku 7,657 miljonit  eurot nii
uutesse kinnistutesse kui ka olemasoleva kinnisvaraportfelli arendamisse.

Kontserni tütarettevõte EfTEN Hiiu OÜ soetas märtsis kinnistu Tallinnas, Hiiu tn
42, makstes  selle  eest  4 miljonit  eurot.  Kehtiva  üürilepingu alusel jätkab
kinnistu  osalist kasutamist  Sihtasutus Põhja-Eesti  Regionaalhaigla, ülejäänud
pindadele  sõlmiti  pikaajaline  (10  +  10 aastat)  üürileping ettevõttega Hiiu
Südamekodu  OÜ,  mis  kuulub  Südamekodud  AS-i  kontserni.  Koostöös üürniku ja
Südamekodud  AS-iga  ehitatakse  hoone  osaliselt  ümber  üldhooldekoduks "Nõmme
Südamekodu", mis tulevikus mahutab kuni 170 hooldekodu klienti.

2025. aasta  I poolaastal  lõpetati Valkla  hooldekodu C-korpuse ehitustööd ning
alustati Tartus Ermi hooldekodu II etapi ehitusega.

2025. aasta   aprillis   valmis   eelmise   aasta   sügisel   soetatud  Paemurru
logistikakeskus, kuhu investeeriti I poolaastal kokku 1,743 miljonit eurot.

2025. aasta   esimese   6 kuuga  teenis  kontsern  kokku  15,571 miljonit  eurot
üüritulu, mis on 1% rohkem kui 2024. aastal samal perioodil.

Kontsernile  kuuluvate kinnisvarainvesteeringute  vakantsus portfelli  kohta oli
30.06.2025 seisuga  3,7% (31.12.2024:  2,6%). Suurim  oli vakantsus büroohoonete
segmendis  (16,2%),  kus  vakantsete  üüripindade  täitmine on võtnud varasemast
rohkem  aega. Võrreldes eelmise aasta lõpuga  on vakantsus enim suurenenud Pärnu
mnt  102 büroohoones Tallinnas, kus võrreldes eelmise aasta lõpuga on lisandunud
2,2 tuhat m² vabu pindu.

EfTEN  Real  Estate  Fund  AS  hindab korraliselt kinnisvarainvesteeringuid kaks
korda  aastas - 30. juuni ja 31. detsembri seisuga. Colliers International poolt
2025. aasta  juunis läbi  viidud kinnisvarainvesteeringute  hindamiste tulemusel
tõusis    kinnisvarainvesteeringute   õiglane   väärtus   0,1% ning   fond   sai
kinnisvarainvesteeringute ümberhindlusest 0,5 miljonit eurot kasumit.


Finantseerimine

EfTEN   Real   Estate   Fund   AS   tütarettevõtted  suurendasid  seoses  parema
finantsvõimekusega oma pangalaenude kogusummat 2025. aasta aprillis 7,32 miljoni
euro  võrra. Lisaks rahastati I poolaastal pangalaenudega Valkla hooldekodu ning
Paemurru  logistikakeskuse  ehitustöid  kogusummas  2,67 miljonit  eurot.  Fondi
tütarettevõte  EfTEN  Hiiu  OÜ  sõlmis  aprillis  laenulepingu Hiiu tn. 42 hoone
ümberehitustööde  finantseerimiseks summas 3 250 tuhat eurot. Juuni lõpu seisuga
ei olnud laenu veel kasutusse võetud.

Järgmise   12 kuu   jooksul   lõppevad  kontserni  üheteistkümne  tütarettevõtte
laenulepingud,  mille jääk  oli 30.06.2025 seisuga  kokku 40,641 miljonit eurot.
Lõppevate    laenulepingute    LTV    (Loan-to-Value)    on    37% -   46% ning
kinnisvarainvesteeringud  omavad  stabiilselt  üürirahavoogu, mistõttu kontserni
juhtkonna hinnangul ei teki laenulepingute pikendamisel takistusi.

Kontserni  laenulepingute kaalutud keskmine  intressimäär oli 30.06.2025 seisuga
3,95% (31.12.2024:  4,89%) ning LTV (Loan  to Value) 41% (31.12.2024: 40%). Kõik
fondi   tütarettevõtete   laenulepingud   on   seotud   ujuva   intressimääraga.
Intressiriski maandamiseks sõlmis kontserni üks tütarettevõte 2025. aasta juunis
intressimäära   vahetuslepingu   nominaalsummas   11,6 miljonit  eurot,  millega
fikseeriti ujuv intressimäär (1 kuu EURIBOR) tasemel 1,995%.

Fondi  laenude intresside kattekordaja (ICR) seisuga 30.06.2025 oli 3,7 (seisuga
30.06.2024: 2,9). ICR kasvas peamiselt madalama EURIBOR'i toel.


Aktsiainfo

EfTEN  Real  Estate  Fund  AS-i  registreeritud  aktsiakapitali  suurus  seisuga
30.06.2025 on  114 403 tuhat  eurot  (31.12.2024:  sama).  Aktsiakapital koosnes
11 440 340   aktsiast  (31.12.2024:  sama)  nimiväärtusega 10 eurot (31.12.2024:
sama).

EfTEN   Real   Estate   Fund   AS-i   aktsia   puhasväärtus  (NAV)  oli  seisuga
30.06.2025 19,98 eurot  (31.12.2024: 20,37 eurot).  EfTEN Real  Estate Fund AS-i
aktsia  puhasväärtus  vähenes  2025. aasta  I  poolaastal  1,9%. Ilma  dividende
jaotamata oleks fondi NAV I poolaastal kasvanud 4,1%.

Seisuga  30.06.2025 kuulus  fondi  nõukogu  ja  juhatuse liikmetele ning nendega
seotud isikutele 32,18% aktsiatest.



KONSOLIDEERITUD KOONDKASUMIARUANNE

-------------------------------------------------------------------------------
                                                     II kvartal      6 kuud
-------------------------------------------------------------------------------
                                                      2025   2024   2025   2024
-------------------------------------------------------------------------------
 EUR tuhandetes
-------------------------------------------------------------------------------
 Müügitulu                                           8 210  7 957 16 068 15 918
-------------------------------------------------------------------------------
 Müüdud teenuste kulu                                 -389   -341   -895   -759
-------------------------------------------------------------------------------
 Brutokasum                                          7 821  7 616 15 173 15 159
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Turustuskulud                                        -187   -178   -328   -378
-------------------------------------------------------------------------------
 Üldhalduskulud                                       -941   -880 -1 947 -1 819
-------------------------------------------------------------------------------
 Kasum / kahjum kinnisvarainvesteeringute õiglase
 väärtuse muutusest                                    546 -1 454    546 -1 454
-------------------------------------------------------------------------------
 Muud äritulud ja -kulud                                15     44    -22     86
-------------------------------------------------------------------------------
 Ärikasum                                            7 254  5 148 13 422 11 594
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Kasum/-kahjum ühisettevõtetest                         87   -204     29   -254
-------------------------------------------------------------------------------
 Intressitulud                                          35     64    118    165
-------------------------------------------------------------------------------
 Muud finantstulud ja -kulud                        -1 739 -2 238 -3 542 -4 473
-------------------------------------------------------------------------------
 Kasum enne tulumaksu                                5 637  2 770 10 027  7 032
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Tulumaksukulu                                      -1 612   -328 -1 835   -782
-------------------------------------------------------------------------------
 Aruandeperioodi puhaskasum                           4025   2442  8 192  6 250
-------------------------------------------------------------------------------
 Aruandeperioodi koondkasum kokku                    4 025  2 442  8 192  6 250
-------------------------------------------------------------------------------
 Kasum aktsia kohta
-------------------------------------------------------------------------------
 - tava                                               0,35   0,23   0,72   0,58
-------------------------------------------------------------------------------
 - lahustatud                                         0,35   0,23   0,72   0,58
-------------------------------------------------------------------------------



KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE

                                        30.06.2025   31.12.2024
----------------------------------------------------------------
  EUR tuhandetes
----------------------------------------------------------------
  VARAD
----------------------------------------------------------------
  Raha ja raha ekvivalendid                 13 449       18 415
----------------------------------------------------------------
  Lühiajalised hoiused                           0        2 092
----------------------------------------------------------------
  Nõuded ja viitlaekumised                   1 671        2 055
----------------------------------------------------------------
  Ettemakstud kulud                            137          138
----------------------------------------------------------------
  Käibevara kokku                           15 257       22 700
----------------------------------------------------------------

----------------------------------------------------------------
  Pikaajalised nõuded                          133          154
----------------------------------------------------------------
  Ühisettevõtete osad                        1 989        1 960
----------------------------------------------------------------
  Kinnisvarainvesteeringud                 382 018      373 815
----------------------------------------------------------------
  Materiaalne põhivara                         120          134
----------------------------------------------------------------
  Põhivara kokku                           384 260      376 063
----------------------------------------------------------------
  VARAD KOKKU                              399 517      398 763
----------------------------------------------------------------

----------------------------------------------------------------
  KOHUSTISED JA OMAKAPITAL
----------------------------------------------------------------
  Laenukohustised                           45 418       30 300
----------------------------------------------------------------
  Tuletisinstrumendid                           42            0
----------------------------------------------------------------
  Võlad ja ettemaksed                        2 705        3 245
----------------------------------------------------------------
  Lühiajalised kohustised kokku             48 165       33 545
----------------------------------------------------------------

----------------------------------------------------------------
  Laenukohustised                          110 688      119 120
----------------------------------------------------------------
  Muud pikaajalised võlad                    2 090        1 928
----------------------------------------------------------------
  Edasilükkunud tulumaksukohustus           10 008       11 097
----------------------------------------------------------------
  Pikaajalised kohustised kokku            122 786      132 145
----------------------------------------------------------------
  KOHUSTISED KOKKU                         170 951      165 690
----------------------------------------------------------------

----------------------------------------------------------------
  Aktsiakapital                            114 403      114 403
----------------------------------------------------------------
  Ülekurss                                  90 306       90 306
----------------------------------------------------------------
  Kohustuslik reservkapital                  4 156        2 799
----------------------------------------------------------------
  Jaotamata kasum                           19 701       25 565
----------------------------------------------------------------
  OMAKAPITAL KOKKU                         228 566      233 073
----------------------------------------------------------------
  KOHUSTISED JA OMAKAPITAL KOKKU           399 517      398 763
----------------------------------------------------------------

Marilin Hein
Finantsjuht
Tel. 6559 515
E-mail: [email protected] (mailto:[email protected])

Pealkiri

EfTEN Real Estate Fund AS unaudited results for 2nd quarter and 1st half-year 2025

Teade

Fund Manager's Commentary

In  Q2  2025, the  Baltic  commercial  real  estate  market continued to reflect
similar  trends as in previous quarters. Transaction activity remained very low,
primarily  due to a lack  of equity capital, and  modest economic growth did not
bring  new  major  tenants  to  the  market.  On a positive side, the decline in
EURIBOR continued, resulting in reduced borrowing costs.

Despite  intense competition  in the  tenant market,  EfTEN Real  Estate Fund AS
managed  to  decrease  portfolio's  vacancy  by 0.7 percentage points during the
quarter, down to 3.7%. New tenants were added in the retail segment, and after a
long  pause, the first faintly positive signs were also observed in the Estonian
office segment. On the other hand, the high volume of new developments in recent
years  continues  to  pressure  the  Vilnius  office market. In Q2, the Paemurru
logistics  center within the fund's portfolio was completed, and construction of
Block  C at the Valkla elderly home was finalized. As a result, the fund's sales
revenue increased by 4.5% compared to Q1 and by 3.1% year-on-year.

The  fund's subsidiaries have floating interest  rate bank loans. With the rapid
decline  in EURIBOR,  interest expenses  have decreased  significantly. However,
euro  interest rates have now reached a level where further substantial decrease
is  unlikely. In  this context,  the fund  has started fixing interest rates-one
subsidiary  entered into an interest rate swap  agreement in June with a nominal
value  of EUR11.6 million  at a rate  of 1.995%. Given favourable  swap terms, the
fund  plans  to  continue  fixing  interest  rates  for  up  to half of its loan
portfolio.

Financial Performance Overview

EfTEN  Real Estate Fund  AS earned consolidated  sales revenue of EUR8.210 million
for  Q2 2025 (Q2 2024: EUR7.957 million), and consolidated revenue for H1 2025 was
EUR16.068  million (H1 2024: EUR15.918 million). This represents a 3.1% year-on-year
increase  for  Q2  and  a  1.0% increase  for H1. Revenue increase was primarily
driven by new investments in the logistics and elderly care sectors.

The  fund's  consolidated  net  operating  income  (NOI) for H1 2025 was EUR14.845
million  (H1 2024: EUR14.781 million), reflecting  a 0.4% increase. The NOI margin
was  92% in  H1  (2024:  93%), indicating  that  direct  property-related  costs
(including  land tax, insurance, maintenance  and improvement works), along with
marketing expenses, accounted for 8% of the fund's revenue (2024: 7%).

In  Q2 2025, the  fund earned  a consolidated  net profit  of EUR4.025 million (Q2
2024: EUR2.442  million).  The  increase  in  net  profit was primarily due to the
positive  change in the  fair value of  investment properties, which amounted to
EUR546  thousand in June 2025, compared to a revaluation loss of EUR1.454 million in
the  same  period  in  2024. Additionally,  the  decrease  in  interest expenses
resulting  from the decline  in EURIBOR had  a positive impact  on quarterly net
profit-interest  costs  totalled  EUR1.697  million  in  Q2 2025, down from EUR2.237
million a year earlier.

The  consolidated net  profit for  H1 2025 was  EUR8.192 million  (H1 2024: EUR6.250
million). Interest expenses decreased by EUR973 thousand, or 22%, year-on-year.

As  of 30 June 2025, the  Group's total assets  amounted to EUR399.517 million (31
December  2024: EUR398.763  million),  of  which  the  fair  value  of  investment
properties accounted for 95.6% (31 December 2024: 93.7%).


Real estate portfolio

As  of 30 June  2025, the Group  held 37 (31  December 2024: 36) commercial real
estate  investments with  a fair  value of  EUR382.018 million (31 December 2024:
EUR373.815  million)  and  an  acquisition  cost  of EUR378.218 million (31 December
2024: EUR370.561  million). In addition to the  investment properties owned by the
fund's subsidiaries, the Group also holds a 50% interest in a joint venture that
owns  the Palace Hotel in Tallinn, with a fair value of EUR8.630 million as of 30
June 2025 (31 December 2024: EUR8.630 million).

In  the first half of 2025, the Group invested a total of EUR7.657 million in both
new properties and the development of the existing real estate portfolio.

In  March, the Group's subsidiary  EfTEN Hiiu OÜ acquired  a property located at
Hiiu  42 in Tallinn for EUR4 million. Under an existing lease agreement, the North
Estonia  Medical Centre  Foundation continues  to occupy  part of  the property,
while  a long-term (10 + 10 years) lease was signed for the remaining space with
Hiiu  Südamekodu OÜ, a  company within the  Südamekodud AS group. In cooperation
with  the tenant and Südamekodud AS,  the building will be partially redeveloped
into  a general  elderly home  called "Nõmme  Südamekodu," which will eventually
accommodate up to 170 residents.

In  H1 2025, construction of Block C at  the Valkla care home was completed, and
phase II construction began at the Ermi elderly home in Tartu.

In  April 2025, the Paemurru logistics center-acquired in autumn of the previous
year-was  completed, with an additional EUR1.743  million invested in the property
during the first half of the year.

In  the first six months of 2025, the Group earned a total of EUR15.571 million in
rental income, representing a 1% increase compared to the same period in 2024.

As of 30 June 2025, the vacancy rate for the Group's investment properties stood
at  3.7% (31 December 2024: 2.6%). The highest vacancy was in the office segment
at  16.2%, where  leasing  of  vacant  space  has  taken longer than in previous
periods.  Compared to the end of last year, the most notable increase in vacancy
occurred in the office building at Pärnu mnt 102 in Tallinn, where an additional
2.2 thousand sqm of space became vacant.

EfTEN  Real  Estate  Fund  AS  conducts  regular  valuations  of  its investment
properties  twice a year-as of 30 June  and 31 December. Based on the valuations
carried  out  by  Colliers  International  in  June  2025, the fair value of the
investment properties increased by 0.1%, resulting in a revaluation gain of EUR0.5
million for the fund.

Financing

In  April 2025, subsidiaries of EfTEN Real  Estate Fund AS increased their total
bank  loan commitments by EUR7.32 million, reflecting improved financial capacity.
Additionally,  bank financing totalling EUR2.67 million was used in the first half
of  the year for  the construction of  the Valkla elderly  home and the Paemurru
logistics  center. In April, the fund's subsidiary  EfTEN Hiiu OÜ entered into a
loan  agreement of EUR3.25 million to finance the redevelopment of the building at
Hiiu 42. As of the end of June, this loan had not yet been drawn down.

Over  the next  12 months, loan  agreements of  eleven subsidiaries will mature,
with  a total outstanding balance of EUR40.641 million as of 30 June 2025. The LTV
(Loan-to-Value)  ratios of these  maturing loans range  from 37% to 46%, and the
related  investment  properties  generate  stable  rental cash flows. Therefore,
management of the Fund does not foresee any obstacles to refinancing.

As  of  30 June  2025, the  Group's  weighted  average  interest  rate  on  loan
agreements  was 3.95% (31  December 2024: 4.89%), and  the overall  LTV stood at
41% (31  December 2024: 40%). All loan agreements of the fund's subsidiaries are
based  on floating interest  rates. To mitigate  interest rate risk,  one of the
Group's  subsidiaries entered into an interest rate swap agreement in June 2025
with a notional amount of EUR11.6 million, fixing the 1-month EURIBOR at 1.995%.

As  of 30 June 2025, the  fund's interest coverage  ratio (ICR) was 3.7 (30 June
2024: 2.9), with the improvement primarily driven by the decrease in EURIBOR.

Share information

As  of 30 June 2025, the registered  share capital of EfTEN  Real Estate Fund AS
was EUR114,403 thousand (31 December 2024: unchanged). The share capital consisted
of 11,440,340 shares (31 December 2024: unchanged), each with a nominal value of
EUR10 (31 December 2024: unchanged).

The  net asset value (NAV) per share of  EfTEN Real Estate Fund AS was EUR19.98 as
of  30 June 2025 (31  December 2024: EUR20.37),  reflecting a 1.9% decrease during
the  first half of 2025. Excluding dividend  distributions, the fund's NAV would
have increased by 4.1% over the same period.

As  of  30 June  2025, 32.18% of  the  shares  belonged  to the fund's board and
management members and persons associated with them.



CONSOLIDATED STATEMEMT OF COMPREHENSIVE INCOME


-------------------------------------------------------------------------------
                                                     2nd quarter    6 months
-------------------------------------------------------------------------------
                                                      2025   2024   2025   2024
-------------------------------------------------------------------------------
 EUR thousands
-------------------------------------------------------------------------------
 Sales revenue                                       8 210  7 957 16 068 15 918
-------------------------------------------------------------------------------
 Cost of services sold                                -389   -341   -895   -759
-------------------------------------------------------------------------------
 Gross profit                                        7 821  7 616 15 173 15 159
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Marketing costs                                      -187   -178   -328   -378
-------------------------------------------------------------------------------
 General and administrative expenses                  -941   -880 -1 947 -1 819
-------------------------------------------------------------------------------
 Profit / loss from investment properties fair
 value changes                                         546 -1 454    546 -1 454
-------------------------------------------------------------------------------
 Other operating income and expense                     15     44    -22     86
-------------------------------------------------------------------------------
 Operating profit                                    7 254  5 148 13 422 11 594
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Profit/-loss from joint ventures                       87   -204     29   -254
-------------------------------------------------------------------------------
 Interest income                                        35     64    118    165
-------------------------------------------------------------------------------
 Other finance income and expense                   -1 739 -2 238 -3 542 -4 473
-------------------------------------------------------------------------------
 Profit before income tax                            5 637  2 770 10 027  7 032
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------
 Income tax expense                                 -1 612   -328 -1 835   -782
-------------------------------------------------------------------------------
 Net profit of the financial year                     4025   2442  8 192  6 250
-------------------------------------------------------------------------------
 Total comprehensive income for the period           4 025  2 442  8 192  6 250
-------------------------------------------------------------------------------
 Earnings per share
-------------------------------------------------------------------------------
 - basic                                              0,35   0,23   0,72   0,58
-------------------------------------------------------------------------------
 - diluted                                            0,35   0,23   0,72   0,58
-------------------------------------------------------------------------------

CONSOLIDATED STATEMENT OF FINANCIAL POSITION


                                       30.06.2025   31.12.2024
---------------------------------------------------------------
  EUR thousands
---------------------------------------------------------------
  ASSETS
---------------------------------------------------------------
  Cash and cash equivalents                13 449       18 415
---------------------------------------------------------------
  Short-term deposits                           0        2 092
---------------------------------------------------------------
  Receivables and accrued income            1 671        2 055
---------------------------------------------------------------
  Prepaid expenses                            137          138
---------------------------------------------------------------
  Total current assets                     15 257       22 700
---------------------------------------------------------------

---------------------------------------------------------------
  Long-term receivables                       133          154
---------------------------------------------------------------
  Shares in joint ventures                  1 989        1 960
---------------------------------------------------------------
  Investment property                     382 018      373 815
---------------------------------------------------------------
  Property, plant and equipment               120          134
---------------------------------------------------------------
  Total non-current assets                384 260      376 063
---------------------------------------------------------------
  TOTAL ASSETS                            399 517      398 763
---------------------------------------------------------------

---------------------------------------------------------------
  LIABILITIES AND EQUITY
---------------------------------------------------------------
  Borrowings                               45 418       30 300
---------------------------------------------------------------
  Derivatives                                  42            0
---------------------------------------------------------------
  Liabilities and prepayments               2 705        3 245
---------------------------------------------------------------
  Total current liabilities                48 165       33 545
---------------------------------------------------------------

---------------------------------------------------------------
  Borrowings                              110 688      119 120
---------------------------------------------------------------
  Other long-term liabilities               2 090        1 928
---------------------------------------------------------------
  Deferred income tax liability            10 008       11 097
---------------------------------------------------------------
  Total non-current liabilities           122 786      132 145
---------------------------------------------------------------
  TOTAL LIABILITIES                       170 951      165 690
---------------------------------------------------------------

---------------------------------------------------------------
  Share capital                           114 403      114 403
---------------------------------------------------------------
  Share premium                            90 306       90 306
---------------------------------------------------------------
  Statutory reserve capital                 4 156        2 799
---------------------------------------------------------------
  Retained earnings                        19 701       25 565
---------------------------------------------------------------
  TOTAL EQUITY                            228 566      233 073
---------------------------------------------------------------
  TOTAL LIABILITIES AND EQUITY            399 517      398 763
---------------------------------------------------------------

Marilin Hein
CFO
Phone +372 6559 515
E-mail: [email protected] (mailto:[email protected])