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},
"fact-366": {
"value": "The group
Accounting principles and notes to the accounts
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-367": {
"value": "Note 01 General information
BEWI ASA (the parent company) and its subsidiaries
(together, the group) produce, market and sell packaging,
components and insulation solutions. The parent company
conducts its business through subsidiaries in Sweden,
Finland, Denmark, Norway, the Netherlands, Belgium,
Portugal, Spain, Poland, Germany, UK, France, Lithuania,
Czech Republic, Switzerland, Austria, US, Canada and
through associated companies in Germany, France and
Poland.
The parent company is a public limited company regis-
tered in Norway, with head office located in Trondheim,
Norway, and address Dyre Halses gate 1A, 7042 Trondheim.
BEWI ASA\u2019s registration number is 925 437 948.
The board of directors approved these consolidated
accounts on 25 March for publishing on 26 March 2026.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-1": {
"value": "BEWI ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-2": {
"value": "produce, market and sell packaging, components and insulation solutions",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-3": {
"value": "Sweden, Finland, Denmark, Norway, the Netherlands, Belgium, Portugal, Spain, Poland, Germany, UK, France, Lithuania, Czech Republic, Switzerland, Austria, US, Canada and through associated companies in Germany, France and Poland. ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-4": {
"value": "public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-5": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-6": {
"value": "Trondheim, Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-7": {
"value": "Dyre Halses gate 1A, 7042 Trondheim. ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-8": {
"value": "BEWI ASA\u2019",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-369": {
"value": "2.1 Basis for preparation
The consolidated accounts for the BEWI ASA group (\u201cBEWI
ASA\u201d) have been prepared in accordance with IFRS\u00ae
Accounting Standards and interpretations from the IFRS
Interpretations Committee (IFRS IC), as adopted by the EU.
Preparing reports compliant to IFRS requires certain
critical estimates to be made, and management need to
make judgements when applying the group\u2019s accounting
policies. Complex areas, areas where judgements materi-
ally affects the accounting outcome and assumptions and
estimates that are significant to the consolidated accounts,
are stated in note 4.
No new IFRS standards or amendments to standards have
been added in 2025 that have required changes in the
accounting or measurement policies.
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-9": {
"value": "BEWI ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-370": {
"value": "2.2 Segment reporting
Operating segments are identified in a manner consistent
with the internal reporting provided to the chief operating
decision-maker, which is the executive management.
The group has identified three segments to be reported:
Insulation & Construction, Packaging & Components and
Circular.
",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-371": {
"value": "2.3 Associated companies
Holdings in associated companies are reported using the
equity method.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-372": {
"value": "2.4 Translation of foreign currencies
Functional currency and presentation currency
The units of the group use their local currencies as
functional currency as they have been defined as the
currencies used in the primary economic environment
in which the respective units mainly are active. In the
consolidated accounts, Euro (EUR) is utilised as the group\u2019s
presentation currency.
The parent company\u2019s functional currency is NOK. The
majority of BEWI\u2019s operations are conducted in countries
where EUR is the functional currency.
Transactions and balance sheet items
In general, exchange rate gains and losses arising from
payments of transactions in foreign currency and from
translations of monetary assets and liabilities in foreign
currency are reported in operating income. However,
exchange rate gains and losses arising from borrowings
and cash and cash equivalents are reported as financial
income and expenses.
",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-373": {
"value": "2.5 Intangible assets
Goodwill
Goodwill is monitored per cash generating unit. Goodwill
is tested for impairment annually or more frequently
should certain events or changes to conditions indicate a
possible impairment need. The carrying value of goodwill
is compared to the recoverable amount, which is the
higher of fair value less costs of disposal and value in use.
Any impairment is immediately reported as an expense
and is not reversed.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-374": {
"value": "Patents/ Licences/ IT
Patents, licences & IT carry a useful life and are reported
at the acquisition cost less accumulated amortisation and
impairment.
Customer relations, trademarks and technology
Customer relations, trademarks and technology assets
have all been acquired through business combinations and
measured at fair value on the acquisition date. Customer
relations and technology have a fixed useful life and are for
subsequent periods reported at the acquisition cost less
accumulated amortisation and impairment. The useful life
of trademarks acquired through business combinations is
evaluated and determined in each acquisition. Net cash
flows generated by trademarks are not expected to cease
in the foreseeable future unless they are product names.
Many of the trademarks in the groups balance sheet have
therefore until now been assessed as having an indefinite
useful life. However, in 2025 nine trademarks with a book
value of EUR 26.2 milion have been reassessed as being
attributable to product names with finite useful lives and
as such subject to amortisations. Trademarks and goodwill
are tested annually for impairment as described above.
Trademarks are for subsequent periods reported at the
acquisition cost less any write-down from impairment.
Useful lives for the group\u2019s intangible assets:
Patents/Licences 5 yr.
Customer relations 8\u201316 yr.
Technology 6.5\u201310 yr.
Product names 15-20 yr.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-389": {
"value": "2.6 Tangible assets
Depreciation is recognised on a straight-line basis over the
useful life to the calculated residual value. Such deprecia-
tions are carried out according to the following:
Buildings 10\u201365 yr.
Frameworks, foundations 64\u201384 yr.
Frame supplements, interior walls 50 yr.
Heating, sanitary, electricity, front, roof 40 yr.
Interior surface finish/rental preparation 10 yr.
Ventilation 20 yr.
Elevator/transportation 25 yr.
Control system and surveillance 15 yr.
Other property components 50 yr.
Ground installations (facilities) 20 yr.
Plant and machinery 5\u201318 yr.
Equipment, tools, fixtures and fittings 3\u201310 yr.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-375": {
"value": "2.6 Tangible assets Depreciation is recognised on a straight-line basis over the useful life to the calculated residual value. Such deprecia- tions are carried out according to the following: Buildings 10\u201365 yr. Frameworks, foundations 64\u201384 yr. Frame supplements, interior walls 50 yr. Heating, sanitary, electricity, front, roof 40 yr. Interior surface finish/rental preparation 10 yr. Ventilation 20 yr. Elevator/transportation 25 yr. Control system and surveillance 15 yr. Other property components 50 yr. Ground installations (facilities) 20 yr. Plant and machinery 5\u201318 yr. Equipment, tools, fixtures and fittings 3\u201310 yr",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-376": {
"value": "2.7 Inventory
The inventory is reported at the lower of the cost and
net realisable value. Cost is determined using the first-in-
first-out method. Cost also includes expenses relating to
the acquisition, as well as for bringing the goods to their
current location and condition. Cost for the company\u2019s
semi-finished or finished products is the sum of the direct
production costs and the production overhead (based on
normal production capacity).
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-390": {
"value": "2.8.1 Classification
The group classifies its financial assets and liabilities in the
following categories:
Financial assets at fair value through profit or loss
Financial assets at fair value through profit and loss are
shares and participation rights other than in subsidiaries,
associates and joint ventures. Derivatives are recognised
at fair value through profit or loss. Positive fair values of
derivatives are reported as financial assets.
Financial assets measured at amortised cost
Financial assets measured at amortised cost are financial
instruments where the business model is to collect interest
and principal on the instrument. These are measured at
amortised cost in accordance with the effective interest
method. Accounts receivables are included in this cate-
gory, however due to the short maturity they are measured
at nominal amounts less estimated credit losses.
Financial liabilities at fair value through profit and loss
Financial liabilities at fair value through profit and loss are normally
limited to derivatives and earnouts from business acquisitions.
Financial liabilities measured at amortised cost
Financial liabilities measured at amortised cost include
bond loans, liabilities to credit institutions, liabilities regard-
ing financial leasing and account payables.
The classification is made in accordance with the purpose of
obtaining the financial asset or liability upon recognition.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-391": {
"value": "2.8.2 Recognition and initial measurement
Financial assets are initially recognised at fair value plus
transaction costs for all financial assets not at fair value
through profit or loss. Financial assets at fair value through
profit or loss are initially recognised at fair value and trans-
action costs are expensed. Financial assets are recognised
when the group becomes a party to the contractual
provisions of the instrument. Regular purchases and sales
of financial assets are recognised on the settlement date.
Financial assets are removed from the balance sheet when
the right to obtain cash flows from the instrument has
expired and the group has transferred all essential risk and
benefits in conjunction with the ownership. Financial liabili-
ties are recognised when the group becomes bound to the
contractual obligations of the instrument. Financial liabilities
are removed from the balance sheet when the obligation
under the agreement is completed or otherwise extin-
guished. Loans and receivables and other financial liabilities
are, after the acquisition date, reported at the amortised cost
calculated using the effective interest method.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-392": {
"value": "At each balance sheet date, financial assets measured at amortised cost are assessed for impairment based on Expected Credit Losses (ECL). ECLs are the difference between all contractual cash flows that are due in accordance with the contract and all the cash flows that the group expects to receive, discounted at the original effective interest rate. Allowances for trade receivables are always equal to lifetime ECL",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-377": {
"value": "At each balance sheet date, financial assets measured at amortised cost are assessed for impairment based on Expected Credit Losses (ECL). ECLs are the difference between all contractual cash flows that are due in accordance with the contract and all the cash flows that the group expects to receive, discounted at the original effective interest rate. Allowances for trade receivables are always equal to lifetime ECL",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-378": {
"value": "2.9 Current and deferred tax
The period\u2019s tax expenses include current and deferred
tax. The current tax expense is calculated on the basis of
the tax regulations in force on the balance sheet day in the
countries in which the parent company and its subsidiaries
are active and generate taxable revenue. Deferred tax is
reported, in accordance with the balance sheet method,
for all temporary differences between the tax value of
assets and liabilities and the carrying amount of the
consolidated accounts. Deferred tax is calculated with the
application of the tax rates in force on the balance sheet
day and the rates expected to be in force when the tax
asset is realised, or the tax liability is cleared. Deferred tax
assets on carry forwards are reported to the extent likely
that future fiscal surplus will be available, against which the
deficits may be exploited.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-379": {
"value": "2.10 Employee remuneration Pension commitments The group has several post-employment benefit plans, including defined benefit plans, of which the majority of the pension schemes are defined contribution plans. A defined contribution plan is a pension plan according to which the group pays a fixed fee to a separate legal entity. The group carries no legal or constructive obligations to pay additional fees should the entity lack sufficient resources to remunerate all employees what they are due as a result of their service, in the current or prior periods. The fee is reported as a personnel cost when matured. A defined benefit plan is a pension plan without defined contribution. Defined benefit plans normally set out an amount for the employee to receive upon retirement, normally based on one or several factors such as age, period of service and salary. The group provides defined benefit plans for a limited number of people in the UK. These plans are further described in note 26. In addition, the group provides other long-term benefits in the Netherlands for long-term service (Jubilee fund), calculated in the same manner as a defined benefit plan. The liability reported on the balance sheet in conjunction with the defined benefit pension plan is the present value of the defined benefit commitment at the end of the reporting period less the plan assets\u2019 fair value. The defined benefit pension commitment is calculated annually by independ- ent actuaries using the projected unit credit method. The present value of the defined benefit liability is determined through discounting future estimated cash flows using the interest rate for investment grade corporate bonds or housing bonds issued in the same currency as the benefits, with terms comparable to the pension commitment in question. The net interest is calculated by applying discounted interest charges to defined benefit plans and for the fair value of the plan assets. The current service cost is included in the personnel costs and the net interest among financial items. Revaluation gains and losses as a result of adjustments in accordance with experience and changes to actuarial estimates are reported in other comprehensive income for the period during which they arise. They are part of the profit carried forward in the changes to consolidated equity and the balance sheet. Costs for service in prior periods are reported in the income statement",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-380": {
"value": "Share-based incentive programme BEWI ASA has a share-based incentive programme, enti- tling the participants to subscribe for shares in BEWI ASA during a three-year period. The fair value of the share options issued is determined at the grant date in accordance with the Black & Scholes valuation model, taking into consideration the terms and conditions that are related to the share price. The value is recognised in the income statement as a personnel cost allocated over the vesting period with a corresponding increase in equity. The recognised cost corresponds to the fair value of the estimated number of share options that are expected to vest. This cost is adjusted in subsequent periods to reflect the actual number of vested options and shares",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-381": {
"value": "2.11 Revenue recognition and net sales BEWI sells products for insulation to the construction industry as well as packaging solutions to the manufactur- ing industry and food producers. Virtually all of these sales transactions meet the definition of a point in time revenue recognition. The sales are reported as revenue when the product is delivered to a customer. Delivery is deemed to have taken place when the products have arrived at the location defined by the shipment terms.Net sales in the Income Statement consist of sale of goods and services in the ordinary course of business, traded goods sold, and deduction of customer discounts and bonuses",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-382": {
"value": "2.12 Leases
The group has decided to apply the practical expedients
for short-term leases and low-value assets. This means
that contracts with shorter maturities than 12 months
and leases of low value (value of assets when it is new of
less than EUR 5 000) are not included in the calculation of
right-of-use assets or leasing liabilities but continue to be
reported with straight-line expense over the lease term.
Examples of low value assets are computers, printers and
copiers.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-383": {
"value": "2.13 Government grants Government grants are recognised in profit or loss on a systematic basis over the periods in which the related expenses, which the grants are intended to compensate for, are recognised. Government grants are recognised as a reduction of such related expenses. Government grants received for investments are recognised in the balance sheet as a reduction of the booked value of the asset",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-384": {
"value": "2.14 Cash flow statement Cash flow statement is prepared using the indirect method. The reported cash flow solely contains transac- tions giving rise to payments 125 125
Financial statements | The group Financial statements | The group
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-385": {
"value": "2.15 New accounting standards IASB has issued the following new standard with effective date of January 1, 2027. In April 2024, IASB issued a new standard, IFRS 18 that will replace IAS 1 Presentation of Financial Statements. The standard sets out the requirements for the presentation and disclosure of information in the financial statements to ensure better comparability, consistency and faithful rep- resentation of an entity\u2019s assets, liabilities, equity, income, and expenses. The new standard\u2019s biggest impact is on the statement of profit or loss (income statement), where it includes more specific guidance on how the statement of profit or loss shall be presented mandating certain income and expense classification and subtotals to be presented. Impact at transition: The standard is effective for the annual periods beginning on or after January 1, 2027. The Company will apply the new standard as from January 1, 2027. At transition, the Company will apply the new presentation and disclosure requirements retrospectively for all periods presented. As the standard only impacts the presentation and disclosure requirements, and not the measurement of any items presented in the financial statements, there will be no effect on retained earnings at transition date. The Company is still assessing the detailed impact that the transition to IFRS 18 will have on the financial statements",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-368": {
"value": "Note 03 Financial risk management
3.1 Financial risk factors
The group is through its activities exposed to several different risks: market risks (currency risk, interest rate risk and price risk),
credit risk and liquidity risk. The group\u2019s comprehensive financial risk management is focused on the unpredictability of the
financial markets and strives to minimise any adverse effect on the consolidated profits. The use of derivative financial instru-
ments has so far mainly been limited to mitigation of currency exposure on intra-group borrowing and lending and the cash
flow risk from variable interest on the long-term borrowing. The risk management is controlled by the central finance depart-
ment and the treasury function within that department. The finance department identifies, evaluates and hedges financial risks
in close cooperation with the group\u2019s operative units.
Currency risk
The group operates in the Nordic countries, in continental Europe, in the UK and in North America and is mainly exposed to cur-
rency risk arising from currency exposure to the Swedish Krona (SEK), the Danish Krone (DKK) and the Norwegian Krone (NOK).
Currency risks arise from both transaction exposure and translation exposure. Transaction exposure should, when possible, be
centralised and managed by the group\u2019s central treasury function.
Transaction exposure
Transaction exposure arises when revenues and costs are incurred in different currencies and exposes the group to changes in
net cash flow due to fluctuations in exchange rates. This is applicable to both operational cash flows and to financial commit-
ments that will end in a cash outflow or inflow. Transaction exposure also arises on fair value changes on existing balance sheet
items in foreign currency, such as trade receivables and liabilities and borrowing and lending, when these items are revalued on
the balance sheet date or when settled. The largest transaction exposure to operational cash flows is attributable to raw mate-
rial purchases in Sweden and Norway, which are done in EUR. As DKK is pegged to the EUR, Denmark is not subject to that same
exposure. In addition, there is also a minor exposure between other currency pairs where sales or purchases are concluded in
foreign currencies. The largest fair value exposure on the balance sheet is related to intra-group loans, mainly EUR denominated,
from Sweden to its subsidiaries. However, the main sources of funding for the group, the bond loan and the RCF facility, are
denominated in EUR to match the intragroup loans to subsidiaries predominately located in the Euro area. The currencies in
which the group\u2019s interest-bearing liabilities are denominated are presented in note 26.
The following measures are taken by BEWI to reduce the transaction exposure:
\u2022 For raw material purchases from the Euro area into the Nordics, price and currency clauses are in general incorporated into
customer agreements.
\u2022 Intra-group trade receivables and liabilities should be settled within a limited time-frame.
\u2022 The group\u2019s external borrowing should be matched to the currency of intra-group lending to subsidiaries.
\u2022 Bank balances in foreign currency should be exchanged to local currency as soon as possible.
Transaction exposure to operational cash flows are only occasionally and to a limited extent hedged by using derivatives.
However, to the extent that there is a major net exposure in any currency from borrowing and lending, that balance sheet
exposure should be hedged by using forward contracts or swaps. Net balance sheet exposure has been managed by a
combination of short-term derivatives and long-term derivatives, depending on the nature of the exposure. Hedge
accounting has not been applied for these hedges.
The net fair value of derivate contracts used for hedging transaction exposure, as of 31 December, and for which hedge
accounting has not been applied is presented in the table below. The derivative assets are reported as Other financial assets
in the balance sheet and the derivative liabilities as Other financial liabilities.
million EUR 0-6 months 7-12 months 2-3 yr. 3-4 yr. 4-5 yr.
As of 31 Dec 2025
Derivative asset \u2013 fair value through income statement 0.2 0.8 - - -
Derivative liability \u2013 fair value through income statement -0.4 -2.6 - - -
Total -0.2 -1.8 - - -
As of 31 Dec 2024
Derivative asset \u2013 fair value through income statement 0.0 - 1.6 - -
Derivative liability \u2013 fair value through income statement -0.3 - - - -
Total -0.3 - 1.6 - -
The impact from transaction exposure on consolidated profit or loss is presented in note 10.
Translation exposure
Translation exposure arises when the income statements and balance sheets of foreign operations are translated to EUR, the
presentation currency of the group\u2019s financial statements. The reported net sales and profit of the group, as well as the net
assets of the group, are consequently exposed to changes in exchange rates between EUR and the currencies of the group\u2019s
foreign operations. The translation exposure is not hedged, but the group strives to have a balance in major currencies between
net debt, equity and EBITDA to reduce volatility in the balance sheet and key financial ratios.
A sensitivity analysis shows that if EUR would have fluctuated by 5 per cent against all other currencies in the group, the impact
on adjusted EBITDA would have been +/- EUR 1.9 million in 2025 (EUR 1.2 million). This assumes that all other variables are
held constant and ignores any compensating effects from transaction exposure, for example the impact from raw material
purchases.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates will have a negative impact on cash flow or fair value of financial
assets and liabilities. Cash flow risk arises from changes in variable interest rates, whereas fair value risk arises from changes in
fixed interest rates. It is the policy of the group to limit the interest rate risk to cash flow risk by restricting the allowed average
interest duration for both borrowing and financial investments. However, it is possible to deviate from that principle when
deemed adequate, for example due to large unfavourable moves in market interest rates. The group\u2019s borrowing is primarily
exposed to changes in Euribor through the bond loan, and short term interest rates in SEK and NOK, as further outlined in Note
26 Borrowings. Due to the substantial increase in the Euribor a few years ago, the group entered into two interest rate swaps
in 2024, to hedge the cash flow risk from the bond loan interest payments, by swapping 70% of the variable interest to fixed
interest until the bond loan maturity date on 3 September 2026. The details of this hedge are further outlined under the section
Hedge accounting below. In connection with the bond refinancing in September 2025, the hedge relationship was broken and
there were no hedges against interest rate risk by the end of 2025 in the group. The group\u2019s lending to joint ventures, is exposed
to changes in Euribor, as described in Note 17 Shares in associates and joint ventures.
In the event that the interest rate would fluctuate up or down by 50 basis points, all other variables held constant, the impact
on net profit would have been +/- EUR 1.1 million in 2025 (EUR 1.4 million).
Price risk
The group is exposed to price risks in relation to shareholdings other than shares held in group companies or associated com-
panies and joint ventures. Such other shareholdings are measured at fair value, but the modest value of these holdings in the
consolidated statements of financial position, makes the risk limited. The corporate bonds are listed on Nasdaq Stockholm, and
the group is therefore exposed to fluctuations in the market value if the repurchase clause in the bond agreement would be
utilised.
Credit risk
Credit risk refers to the risk that a counterparty in a financial transaction may not fulfil its obligations. It is a risk applicable to
trade receivables, lending and to cash and cash equivalents. Credit risks are managed by the central treasury function, except
for credit risks related to accounts receivables, which are managed locally by the subsidiaries or business units.
Each subsidiary or business unit shall monitor and analyse the credit risks for each new customer before standard terms for
payment and delivery are offered. If customers are credit rated by independent credit rating agencies, these credit ratings
are utilised. In the event that no independent credit rating exists, the group company undertakes a risk assessment of the
customer\u2019s creditworthiness, in which the customer\u2019s financial position is considered, as well as previous experience and other
factors. Individual risk limits are determined on the basis of internal or external credit ratings. In case no relevant credit risk can
be assessed and no credit limit established, only prepayments are accepted. The application of credit limits is monitored regu-
larly. The credit-term is normally 30 days, but both shorter and longer terms are applied, depending on the customer and local
practices. A breakdown of maturity for accounts receivables, as well as description of the principles for estimating credit losses,
are presented in note 19 Accounts receivables.
To minimise the credit risk for cash and cash equivalents, only banks and financial institutions with strong credit rating from
independent credit rating agencies are accepted. The maximum credit risk exposure corresponds to the financial assets
presented in note 18 Financial instruments per category.
Liquidity risk
Liquidity risk is the risk that the group does not have access to adequate financing on acceptable terms at any given point in
time. This requires a combination of short-term monitoring of cash flow and securing short and long-term financing of the
group.
Cash flow forecasts are prepared by the group\u2019s operating companies and are closely monitored by the treasury department.
The group should always have a sufficient liquidity reserve to meet the short-term operating needs. In order to balance seasonal
effects in operating cash flow, and managing other short term funding needs mainly related to change in working capital, the
group has secured a EUR 75.0 million revolving credit facility (RCF). The existing RCF was entered into in connection with the
bond refinancing in 2025 and replaced a EUR 111.5 million RCF that was due in 2026 (EUR 123.5 million on 1 January 2025 and
gradually reduced to EUR 111.5 million at the time of the refinancing). The facility is provided by two banks and matures on
29 August 2028. As part of this facility, one of the participating banks is providing an overdraft facility. In September 2024, the
group also entered into a receivables purchase agreement (RPA) with one of the banks granting the RCF. On 31 December 2025,
EUR 40.7 million was utlised under the RPA.
For the long-term financing of the group, BEWI has issued a EUR 250 million four year bond, within a frame of EUR 325
million, that matures on 12 September 2029. The existing bond replaced a EUR 250 million sustainability linked bond that was
redeemed in September 2025. A detailed description of the terms for the bond loans is given in note 26 Borrowings. In addition
to the
centrally negotiated borrowings, there are also a few liabilities to credit institutions and overdraft facilities in companies
acquired, that have not been subject refinancing post acquisition.
The amounts in the table below are the agreed, undiscounted cash flows, including both principal and interest.
As of 31 Dec 2025
million EUR <1 yr. 1\u20132 yr. 2\u20135 yr. >5 yr.
Bond loans - - 250.0 -
Liabilities to credit institutions 1.9 1.0 2.3 0.7
Overdraft 1.6 - - -
Accounts payables 54.70 - - -
Liabilities leases 41.6 40.7 98.9 195.6
Total 99.8 41.7 351.2 196.2
As of 31 Dec 2024
million EUR <1 yr. 1\u20132 yr. 2\u20135 yr. >5 yr.
Bond loans - 251.9 - -
Liabilities to credit institutions 8.4 70.4 1.6 0.5
Overdraft 1.4 - - -
Accounts payables 77.0 - - -
Other non-current liabilities 0.2 - - -
Liabilities leases 40.6 37.3 100.1 214.0
Total 127.6 359.6 101.7 214.5
The undiscounted cash flow for liabilities leases correspond to the future lease payments reflected in the calculation of the
discounted lease liability in accordance with IFRS 16.
Hedge accounting
In 2024, the group entered into interest swaps, by swapping variable interest on the bond loan at that time to fixed. The swaps
had similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount.
The group did not hedge 100% of its bond loan, and so the hedged item was identified as a proportion of the outstanding
bond loan up to the notional amount of the swaps. Since all critical items matched, there was an economic relationship and
hedge accounting was applied to these cash flow hedges. In connection with the bond refinancing in September 2025, the
hedge was broken and hedge accounting consequently no longer applied and fair value changes previously recognised in OCI
were brought to profit and loss.
Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness
assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. Hedge
ineffectiveness for interest rate swaps were tested by comparing, for example, the maturity, currency and interest terms of the
swap against those of the hedged loan. No hedge ineffectiveness was indentified for interest rate swaps or FX forwards in 2025
and 2024.
The derivative liabilities arising from cash flow hedges for which hedge accounting has been applied are recognised as Other
financial liabilities and specified in the table below.
As of 31 dec 2025
million EUR 0-6 months 7-12 m\u00e5n 2-3 years
Derivative liability \u2013 fair value through OCI
Interest rate swaps - - -
FX forwards - - -
Total - - -
As of 31 dec 2024
million EUR 0-6 months 7-12 m\u00e5n 2-3 years
Derivative liability \u2013 fair value through OCI
Interest rate swaps - - 3.3
FX forwards - - -
Total - - 3.3
A reconciliation of the group\u2019s hedging reserve is presented in the tables below.
million EUR
Interest
rate swaps FX forwards Total
As of 31 dec 2024 -3.3 - -3.3
Reclassified from OCI to profit and loss 3.3 - 3.3
As of 31 dec 2025 - - -
million EUR
Interest
rate swaps FX forwards Total
As of 31 dec 2023 - -0.1 -0.1
Change in fair value through OCI -3.3 - -3.3
Transferred to the cost of inventory - 0.1 0.1
As of 31 dec 2024 -3.3 - -3.3
3.2 Fair value
The table below presents the fair value of financial instruments measured at fair value though profit and loss, or, which is the
case with the bond loans, fair value of financial instruments measured at amortised cost. The carrying amount of the group\u2019s
other financial assets and liabilities is considered to constitute a good approximation of fair value, since they carry floating
interest rates or are of a current nature.
As of 31 Dec 2025
Carrying
amount million EUR Level 1 Level 2 Level 3 Total
Financial assets measured at amortised cost
Discounted receivable - - 26.2 26.2 26.2
Total - - 26.2 26.2 26.2
Financial assets measured at fair value through profit and loss
Participation in other companies - - 0.0 0.0 0.0
Derivative asset - 1.0 - 1.0 1.0
Total - 1.0 0.0 1.0 1.0
Financial liabilities measured at amortised cost
Bond loan 250.6 - - 250.6 245.7
Total 250.6 - - 250.6 245.7
Financial liabilities measured at fair value through profit and loss
Derivative liability - 3.0 - 3.0 3.0
Total - 3.0 - 3.0 3.0
As of 31 Dec 2024
Carrying
amount million EUR Level 1 Level 2 Level 3 Total
Financial assets measured at fair value through profit and loss
Participation in other companies - - 0.5 0.5 0.5
Derivative asset - 1.6 - 1.6 1.6
Total - 1.6 0.5 2.1 2.1
Financial liabilities measured at amortised cost
Bond loan 248.1 - - 248.1 249.4
Total 248.1 - - 248.1 249.4
Financial liabilities measured at fair value through other comprehensive income
Derivative liabilities - 3.3 - 3.3 3.3
Total - 3.3 - 3.3 3.3
Financial liabilities measured at fair value through profit and loss
Derivative liability - 0.3 - 0.3 0.3
Other financial non-current liabilities - - 0.2 0.2 0.2
Total - 0.3 0.2 0.5 0.5
Level 1 \u2013 Listed prices (unadjusted) on an active market for identical assets and liabilities.
Level 2 \u2013 Other observable data for the asset or liability that is listed prices included at level 1, either directly (as price) or
indirectly (derived from price).
Level 3 \u2013 Data for the asset or liability that is not based observable market data.
Level 3 \u2013 Changes during the period, million EUR
Participation in other
companies Discounted receivable
Other financial
non-current liabilities
As of 31 Dec 2024 0.5 - 0.2
Fair value adjustment through profit and loss 0.0 - 0.1
Paid during the year - - -0.3
Divestment of RAW -0.5 25.3 -
Interest capitalised - 0.8 -
As of 31 Dec 2025 0.0 26.2 -
Level 3 \u2013 Changes during the period, million EUR
Participation in other
companies
Other financial
non-current liabilities
As of 31 Dec 2023 0.5 0.4
Settlement - -0.2
As of 31 Dec 2024 0.5 0.2
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-386": {
"value": "Currency risk The group operates in the Nordic countries, in continental Europe, in the UK and in North America and is mainly exposed to cur- rency risk arising from currency exposure to the Swedish Krona (SEK), the Danish Krone (DKK) and the Norwegian Krone (NOK). Currency risks arise from both transaction exposure and translation exposure. Transaction exposure should, when possible, be centralised and managed by the group\u2019s central treasury function. Transaction exposure Transaction exposure arises when revenues and costs are incurred in different currencies and exposes the group to changes in net cash flow due to fluctuations in exchange rates. This is applicable to both operational cash flows and to financial commit- ments that will end in a cash outflow or inflow. Transaction exposure also arises on fair value changes on existing balance sheet items in foreign currency, such as trade receivables and liabilities and borrowing and lending, when these items are revalued on the balance sheet date or when settled. The largest transaction exposure to operational cash flows is attributable to raw mate- rial purchases in Sweden and Norway, which are done in EUR. As DKK is pegged to the EUR, Denmark is not subject to that same exposure. In addition, there is also a minor exposure between other currency pairs where sales or purchases are concluded in foreign currencies. The largest fair value exposure on the balance sheet is related to intra-group loans, mainly EUR denominated, from Sweden to its subsidiaries. However, the main sources of funding for the group, the bond loan and the RCF facility, are denominated in EUR to match the intragroup loans to subsidiaries predominately located in the Euro area. The currencies in which the group\u2019s interest-bearing liabilities are denominated are presented in note 26. The following measures are taken by BEWI to reduce the transaction exposure: \u2022 For raw material purchases from the Euro area into the Nordics, price and currency clauses are in general incorporated into customer agreements. \u2022 Intra-group trade receivables and liabilities should be settled within a limited time-frame. \u2022 The group\u2019s external borrowing should be matched to the currency of intra-group lending to subsidiaries. \u2022 Bank balances in foreign currency should be exchanged to local currency as soon as possible. Transaction exposure to operational cash flows are only occasionally and to a limited extent hedged by using derivatives. However, to the extent that there is a major net exposure in any currency from borrowing and lending, that balance sheet exposure should be hedged by using forward contracts or swaps. Net balance sheet exposure has been managed by a combination of short-term derivatives and long-term derivatives, depending on the nature of the exposure. Hedge accounting has not been applied for these hedges. The net fair value of derivate contracts used for hedging transaction exposure, as of 31 December, and for which hedge accounting has not been applied is presented in the table below. The derivative assets are reported as Other financial assets in the balance sheet and the derivative liabilities as Other financial liabilities. million EUR 0-6 months 7-12 months 2-3 yr. 3-4 yr. 4-5 yr. As of 31 Dec 2025 Derivative asset \u2013 fair value through income statement 0.2 0.8 - - - Derivative liability \u2013 fair value through income statement -0.4 -2.6 - - - Total -0.2 -1.8 - - - As of 31 Dec 2024 Derivative asset \u2013 fair value through income statement 0.0 - 1.6 - - Derivative liability \u2013 fair value through income statement -0.3 - - - - Total -0.3 - 1.6 - - The impact from transaction exposure on consolidated profit or loss is presented in note 10. Translation exposure Translation exposure arises when the income statements and balance sheets of foreign operations are translated to EUR, the presentation currency of the group\u2019s financial statements. The reported net sales and profit of the group, as well as the net assets of the group, are consequently exposed to changes in exchange rates between EUR and the currencies of the group\u2019",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-387": {
"value": "Credit risk Credit risk refers to the risk that a counterparty in a financial transaction may not fulfil its obligations. It is a risk applicable to trade receivables, lending and to cash and cash equivalents. Credit risks are managed by the central treasury function, except for credit risks related to accounts receivables, which are managed locally by the subsidiaries or business units. Each subsidiary or business unit shall monitor and analyse the credit risks for each new customer before standard terms for payment and delivery are offered. If customers are credit rated by independent credit rating agencies, these credit ratings are utilised. In the event that no independent credit rating exists, the group company undertakes a risk assessment of the customer\u2019s creditworthiness, in which the customer\u2019s financial position is considered, as well as previous experience and other factors. Individual risk limits are determined on the basis of internal or external credit ratings. In case no relevant credit risk can be assessed and no credit limit established, only prepayments are accepted. The application of credit limits is monitored regu- larly. The credit-term is normally 30 days, but both shorter and longer terms are applied, depending on the customer and local practices. A breakdown of maturity for accounts receivables, as well as description of the principles for estimating credit losses, are presented in note 19 Accounts receivables. To minimise the credit risk for cash and cash equivalents, only banks and financial institutions with strong credit rating from independent credit rating agencies are accepted. The maximum credit risk exposure corresponds to the financial assets presented in note 18 Financial instruments per category. ",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-388": {
"value": "3.3 Capital management The group\u2019s capital is defined as capital employed, which comprises total equity and net debt. The objective for the capital structure is to guarantee the group\u2019s capacity to continue its operations and to support a profitable growth through a combi- nation of M&A activities and organic growth, with the aim to continue generating return to shareholders and benefits to other stakeholders. This should be achieved through an optimal capital structure that reduces the cost of capital. In order to maintain or adjust the capital structure, the group may: alter the dividend to shareholders, reimburse capital to shareholders, issue new shares, raise new loans or dispose of assets. The capital is assessed on the basis of the return on capital employed. Net debt is defined as interest-bearing liabilities less cash and cash equivalents. Net debt is calculated both with and without the effect from IFRS 16 Leases, as the covenants stated in the revolving credit facility agreement and the bond loan agreement are based on a net debt calculation excluding the effect of IFRS 16. For the sake of calculating capital employed, net debt includes the effect of IFRS 16. For more information on the components of interest-bearing liabilities, please refer to note 26. Return on capital employed is calculated as rolling 12 months adjusted EBITA (earnings before interest, tax and amortisations after adding back items affecting comparability) as a percentage of average capital employed during the same period, where the average is calculated with each quarter during the measurement period as a measuring point. million EUR 31 Dec 2025 31 Dec 2024 Total interest-bearing liabilities (A) 508.2 583.7 Cash and cash equivalents (B) 64.5 72.7 Net debt including IFRS 16 (A-B) 443.7 511.0 Effect of IFRS 16 leasing liabilities (C) 246.3 247.0 Net debt excluding IFRS 16 (A-B-C) 197.4 264.0 Total equity (D) 459.9 384.6 Capital employed (A-B+D) 903.6 895.6 Average capital employed (E) 907.4 946.1 Adjusted EBITA (F) 26.3 33.4 Return on capital employed (F/E) 2.9% 3.5% The lower net debt including IFRS 16 leasing liabilities in 2025 compared to 2024 is explained by the new share issue in 2025. For that same reason, net det excluding IFRS 16 leasing liabilities is also lower in 2025 than in 2024. Average capital employed in 2025 is, however, in line with that of last year, as the new share issue also increased equity, thereby offsetting the impact from the new share issue on net debt. Return on capital employed decreased slightly from 3.5% in 2024 to 2.9% in 2025, explained by a lower EBITA for total operations, i.e. including divested operations",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-393": {
"value": "Note 04 Critical accounting estimates and significant judgements
Estimates and assessments are continuously evaluated and are prepared on the basis of historical experience and other factors,
including expectations regarding future events deemed reasonable under existing condition.
4.1 Critical accounting estimates
The group makes estimates and assumptions about the future. Accounting estimates will, by definition, rarely be equivalent to
the actual result. The estimates and assumptions contain a significant risk for material adjustments to carrying amounts of assets
and liabilities during the following financial years are outlined below.
a) Consideration of impairment need of goodwill and trademarks
The group examines annually whether any impairment need for goodwill or trademarks is at hand, in accordance with the
accounting principle set out in note 2. Recoverable amounts have been determined on the basis of calculations of values in use.
These calculations include certain estimates to be carried out (see note 12 Intangible assets).
b) Leases
In determining the lease term, an estimation of each contract, including whether to include an extension option or not, is made.
Contracts for production facilities, which is the major part of the leasing in the group, normally runs for 10-17 years. The determi-
nation of lease terms and how to treat extension options affect both the leasing liability and the right-of-use asset. A description
of lease-terms is found in Note 8 Leasing.
Determination of the rates at which the lease liabilities are discounted affects the lease liability and interest expense. It deter-
mines the discounting of lease liabilities and right-of-use assets recognised in the consolidated statement of financial position,
as well as the split between interest expense and depreciation recognised in the consolidated statement of profit or loss over
the lease term. How the group estimates its incremental borrowing rate, to measure lease liabilities at the present value of lease
payments, is described in Note 26 Borrowings.
4.2 Significant judgements
a) Judgements when assessing derecognition
Assessing whether accounts receivable sold under receivables purchase agreements qualify for derecognition from the balance
sheet includes critical judgements as to whether substantially all risks and rewards of ownership have been transferred. This
includes judgement of the extent to which credit risk, credit insurance, currency risk and late payment risk attributable to the
receivables have been transferred to the purchasing party.
b) Judgements when assessing sale and leaseback transactions
Assessing whether a sale and leaseback transaction meets the requirements to be recognised as a sale of an asset at a point in
time, includes judgement of whether the relevant performance obligations are satisfied. The relevant performance obligations
are satisfied when control of the asset is obtained by the buyer.
",
"dimensions": {
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"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-394": {
"value": "Note 05 Net sales distribution and segment information
Operating segments are reported in a manner that corresponds with the internal reporting submitted to the chief operating
decision maker. The executive management constitutes the chief operating decision maker for the BEWI group and takes
strategic decisions in addition to evaluating the group\u00b4s financial position and earnings.
Group management has determined the operating segments based on the information that is reviewed by the executive man-
agement and used for the purposes of allocating resources and assessing performance. The executive management assesses
the operations based on four operating segments: RAW, Insulation & Construction, Packaging & Components and Circular. Sales
between segments take place on market terms.
million EUR
Insulation &
Construction
Packaging &
Components Circular Unallocated
Elimination
continuing operations
Total \u2013
continuing operations
Discontinued
operation
Elimination
discontinued operations Total operations
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
Internal net sales 2.5 2.4 5.1 1.5 16.4 12.2 0.0 0.0 -24.1 -16.0 0.0 0.0 68.5 137.1 -68.5 -137.1 0.0 0.0
External net sales 418.3 426.0 334.0 306.9 43.9 40.3 0.0 0.0 796.2 773.2 117.7 242.2 914.0 1 015.4
Net sales 420.9 428.4 339.1 308.3 60.3 52.5 0.0 0.0 -24.1 -16.0 796.2 773.2 186.3 379.2 -68.5 -137.1 914.0 1 015.4
Raw material, consumables and
goods for resale -189.0 -202.0 -113.7 -111.0 -40.3 -36.2 0.0 -0.1 11.5 1.2 -331.6 -348.1 -147.6 -293.2 68.5 136.6 -410.6 -504.6
Adj. EBITDA 37.2 36.5 51.8 43.4 -3.5 -4.9 -4.2 -3.9 81.3 71.2 2.2 20.0 83.5 91.2
EBITDA 36.3 35.8 52.0 47.3 -4.1 -5.3 -4.8 -5.9 79.3 71.9 58.4 19.2 137.7 91.1
EBITA 10.5 13.8 25.0 23.1 -7.6 -9.5 -5.7 -6.8 22.1 20.5 58.4 12.7 80.5 33.3
Share of income from associates and
joint ventures -1.1 -1.7 - - 0.1 0.2 -4.5 - -5.5 -2.4 - - -5.5 -2.4
EBIT 2.6 7.8 20.8 19.2 -8.4 -10.4 -11.5 -8.0 3.6 8.5 58.4 11.5 62.0 20.0
Net financial items -48.2 -45.3 -48.7 -48.1
Income before tax -44.6 -36.8 13.3 -28.1
Specification of impact from specific amounts on the segmentation 2025 2024
Share of income from associated companies and joint ventures
Adjusted EBITDA, EBITDA, EBITA and EBIT for Insulation & Construction -1.1 -1.7
Adjusted EBITDA, EBITDA, EBITA and EBIT for Packaging & Components 0.0 -
Adjusted EBITDA, EBITDA, EBITA and EBIT for Circular 0.1 0.2
Adjusted EBITDA, EBITDA, EBITA and EBIT for Unallocated -4.5 -
Capital gain/loss from sale of assets
EBITDA, EBITA and EBIT for Insulation & Construction -0.2 -0.7
EBITDA, EBITA and EBIT for Packaging & Components 0.1 -4.0
EBITDA, EBITA and EBIT for Circular - 0.0
EBITDA, EBITA and EBIT for Unallocated 0.0 0.9
Restructuring costs
EBITDA, EBITA and EBIT for Insulation & Construction -0.9 -0.6
EBITDA, EBITA and EBIT for Packaging & Components -0.8 -0.3
EBITDA, EBITA and EBIT for Circular -0.6 0.0
Impairment tangible assets
EBITA and EBIT for Insulation & Construction -1.5 -1.1
EBITA and EBIT for Packaging & Components 0.0 -0.5
EBITA and EBIT for Circular 0.0 -0.1
Impairment other intangible assets except goodwill
EBIT for Insulation & Construction -0.4 -
EBIT for Packaging & Components -0.1 -
EBIT for Unallocated -0.7 -
Net sales per country (Customers\u2019 geography) 2025 2024
Norway 146.6 140.8
Netherlands 114.4 112.4
Germany 99.6 84.9
UK 81.6 86.5
Sweden 72.8 72.0
Denmark 64.3 69.2
Portugal & Spain 46.4 48.0
Finland 38.1 35.9
Belgium 26.9 29.5
France 22.4 24.7
Baltics 19.9 18.4
Poland 17.1 10.7
Czech Republic 12.2 9.4
Slovakia 3.7 4.0
Switzerland 2.9 3.3
Romania 2.2 3.4
Italy 1.0 2.2
Austria 0.9 1.2
Iceland 0.7 0.6
Faroe Islands 0.3 0.3
Total Other 22.3 15.8
Total continuing operations 796.2 773.3
Discontinued operations 117.8 242.1
Total operations 914.0 1 015.4
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-395": {
"value": "Net sales per country (Customers\u2019 geography) 2025 2024 Norway 146.6 140.8 Netherlands 114.4 112.4 Germany 99.6 84.9 UK 81.6 86.5 Sweden 72.8 72.0 Denmark 64.3 69.2 Portugal & Spain 46.4 48.0 Finland 38.1 35.9 Belgium 26.9 29.5 France 22.4 24.7 Baltics 19.9 18.4 Poland 17.1 10.7 Czech Republic 12.2 9.4 Slovakia 3.7 4.0 Switzerland 2.9 3.3 Romania 2.2 3.4 Italy 1.0 2.2 Austria 0.9 1.2 Iceland 0.7 0.6 Faroe Islands 0.3 0.3 Total Other 22.3 15.8 Total continuing operations 796.2 773.3 Discontinued operations 117.8 242.1 Total operations 914.0 1 015.4 134 134 Financial statements | The group Financial statements | The group",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-396": {
"value": "Note 06 Employee remuneration etc. million EUR 2025 2024 Salary and other remuneration 1 -139.4 -130.3 Social security expenses 2 -25.6 -23.5 Pension costs \u2013 defined contribution plans -6.8 -6.9 Pension costs \u2013 defined benefit plans -0.1 0.0 Total remuneration to employees -171.9 -160.7 The costs in the table above reflect costs for own employees. 1 whereof 0.3 (-0.0) is a cost for sharebased payments. 2 whereof 0.1 (0.0) is reversal of previously recognized social security expenses attributable to sharebased payments. Average number of full time employees (FTE) with geographical breakdown by country 2025 2024 Average FTE total Whereof men Average FTE total Whereof men Sweden 272 195 269 196 Finland 116 91 116 91 Denmark 232 156 229 156 Norway 346 304 352 267 the Netherlands 386 338 380 323 Belgium 85 73 91 7 Portugal 212 130 201 115 Spain 82 78 78 75 Poland 291 192 279 189 Germany 468 361 426 338 UK 197 149 203 156 France 12 11 11 9 Lithuania 108 90 88 66 Czech Republic 25 21 23 19 Canada 4 2 7 3 Switzerland - - 1 1 Austria - - 4 4 US 2 - 3 3 Total 2 838 2 191 2 761 2 018 Remuneration to senior executives The senior executives comprise of the board of directors, CEO of BEWI ASA and managers in the executive management 1 directly reporting to the CEO and remunerations for those applies to: BEWI ASA 1 Jan 2025\u201331 Dec 2025 1 Jan 2024\u201331 Dec 2024 million EUR Basic salary incl. benefits/ board fees Variable remuneration Retirement compensation Basic salary incl. benefits/ board fees Variable remuneration Retirement compensation Board of directors 6 members of the board, whereof 3 women Gunnar Syvertsen (chairman) 0.06 - - 0.06 - - Kristina Schauman 0.04 - - 0.03 - - Anne-Lise Aukner 0.03 - - 0.03 - - Rik Dobbelaere 0.03 - - 0.03 - - Andreas Mj\u00f8lner Akselsen 0.03 - - 0.03 - - Pernille Skarstein 0.03 - - 0.03 - - Total 0.22 - - 0.21 - - CEO Christian Bekken 0.28 0.04 0.01 0.27 0.04 0.01 Other Senior Executives 1 1.41 0.12 0.24 1.25 0.18 0.29 Total 1.69 0.16 0.25 1.53 0.23 0.29 Consultancy services board members Gunnar Syvertsen 0.07 - - 0.07 - - Rik Dobbelaere 0.12 - - 0.12 - - 1 The executive management has been decreased with one employee as from 1 November 2024. The costs are reflected in the numbers above from this date. Share-based incentive programme In November 2020, the parent company BEWI ASA implemented a share-based incentive programme, entitling the participants to subscribe for shares in BEWI ASA during a three-year period. In November 2024 an additional share-based incentive pro- gramme was launched. The purpose of both programmes is to further align the interests of the company and its shareholders by providing incentives in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company. The features of the programmes are further described in note 24. Severance pay Subject to the CEO\u2019s employment agreement, there is a mutual notice period of 6 months in the agreement. If the agreement is terminated by the company, the employee is in addition to the notice period entitled to 12 months severance pay. The sever- ance pay is deductible against income or compensation from other employment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-397": {
"value": "Average number of full time employees (FTE) with geographical breakdown by country
2025 2024
Average FTE total Whereof men Average FTE total Whereof men
Sweden 272 195 269 196
Finland 116 91 116 91
Denmark 232 156 229 156
Norway 346 304 352 267
the Netherlands 386 338 380 323
Belgium 85 73 91 7
Portugal 212 130 201 115
Spain 82 78 78 75
Poland 291 192 279 189
Germany 468 361 426 338
UK 197 149 203 156
France 12 11 11 9
Lithuania 108 90 88 66
Czech Republic 25 21 23 19
Canada 4 2 7 3
Switzerland - - 1 1
Austria - - 4 4
US 2 - 3 3
Total 2 838 2 191 2 761 2 018
135 135
Financial statements | The group Financial statements | The group
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-398": {
"value": "Remuneration to senior executives
The senior executives comprise of the board of directors, CEO of BEWI ASA and managers in the executive
management
1
directly reporting to the CEO and remunerations for those applies to:
BEWI ASA 1 Jan 2025\u201331 Dec 2025 1 Jan 2024\u201331 Dec 2024
million EUR
Basic salary
incl. benefits/
board fees
Variable
remuneration
Retirement
compensation
Basic salary
incl. benefits/
board fees
Variable
remuneration
Retirement
compensation
Board of directors
6 members of the board, whereof 3 women
Gunnar Syvertsen (chairman) 0.06 - - 0.06 - -
Kristina Schauman 0.04 - - 0.03 - -
Anne-Lise Aukner 0.03 - - 0.03 - -
Rik Dobbelaere 0.03 - - 0.03 - -
Andreas Mj\u00f8lner Akselsen 0.03 - - 0.03 - -
Pernille Skarstein 0.03 - - 0.03 - -
Total 0.22 - - 0.21 - -
CEO
Christian Bekken 0.28 0.04 0.01 0.27 0.04 0.01
Other Senior Executives
1
1.41 0.12 0.24 1.25 0.18 0.29
Total 1.69 0.16 0.25 1.53 0.23 0.29
Consultancy services board members
Gunnar Syvertsen 0.07 - - 0.07 - -
Rik Dobbelaere 0.12 - - 0.12 - -
1
The executive management has been decreased with one employee as from 1 November 2024. The costs are reflected in the numbers above from this date.
Share-based incentive programme
In November 2020, the parent company BEWI ASA implemented a share-based incentive programme, entitling the participants
to subscribe for shares in BEWI ASA during a three-year period. In November 2024 an additional share-based incentive pro-
gramme was launched. The purpose of both programmes is to further align the interests of the company and its shareholders
by providing incentives in the form of awards to employees to motivate them to contribute materially to the success and
profitability of the company. The features of the programmes are further described in note 24.
Severance pay
Subject to the CEO\u2019s employment agreement, there is a mutual notice period of 6 months in the agreement. If the agreement is
terminated by the company, the employee is in addition to the notice period entitled to 12 months severance pay. The sever-
ance pay is deductible against income or compensation from other employment.
Executive Management Person Title Shares Options Shares held by related parties Christian Bekken 1 Chief Executive Officer 84 986 166 666 120 856 448 Jonas Siljesk\u00e4r Chief Operations Officer 124 126 166 666 - Marie Danielsson Chief Finacial Officer 185 452 166 666 - Petra Brantmark Chief Legal Officer 17 450 166 666 5 458 Stein Inge Liasj\u00f8 Chief Strategy Officer 5 000 166 666 - Karl-Erik Olesen EVP and Head of Downstream 83 252 166 666 - 1 Christian Bekken is part of the Bekken family, the majority owner of BEWI Invest AS, the majority owner of BEWI ASA, holding 20 846 648 shares on 31.12.2025. In addition, Christian Bekken\u00b4s wife Lisa Lockert Bekken owns 9 800 shares. Transactions impacting the income statement million EUR 2025 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-399": {
"value": "Note 07 Remunerations to auditors
million EUR 2025 2024
PwC
\u2013 The audit assignment -0.9 -0.8
\u2013 Audit activities other than the audit assignment -0.3 -0.1
\u2013 Tax advice 0.0 -
\u2013 Other services -0.1 -0.1
Total -1.3 -1.0
Other accounting firms than PwC
\u2013 The audit assignment -0.4 -0.2
\u2013 Audit activities other than the audit assignment 0.0 -
\u2013 Tax advice 0.0 -0.1
\u2013 Other services -0.1 0.0
Total -0.6 -0.4
Audit activities other than the audit assignment from PwC mainly include costs related to the ESG reporting.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-400": {
"value": "Note 08 Leasing
Lease-terms and extension options
The group leases buildings (e.g. production facilities, warehouses, offices), machinery (e.g. gas facilities, compressors, moulding
machines) and equipment (e.g. cars, trucks, fork-lifts). Contracts for production facilities normally run for 10-17 years, but there
are exceptions with both shorter and longer lease terms. Separate warehouses are normally leased for 1\u20132 years, with a few
exceptions. In case a warehouse rent is paid based on usage, for example pallet space used, it is treated as variable and not
subject to capitalisation in accordance with IFRS 16. Office space is normally leased for three years. Based on the assumption
that a business cycle lasts for eight years and that predictions beyond that period are difficult, extension options for contracts
for production facilities expiring after that time-frame are not considered when assessing the lease-term, unless specific condi-
tions are present. Extension options for warehouses and offices are not reflected.
The lease term for other assets vary, but normally range between 3\u20135 years. Purchase options are considered in the capitalised
amount if deemed reasonably certain that such an option will be exercised, but this is not common. Extensions options are
reflected when it is deemed reasonable that they will be exercised.
Discount rate, liability and carrying amount
Discount rates applied and total leasing liability are described in note 26 Borrowings. Maturity dates for the undiscounted values
are presented in note 3 Financial risk management. Carrying amounts and depreciations of the assets capitalised are presented
in note 12 Intangible assets and note 13 Tangible assets.
Lease expenses for lease contracts capitalised in accordance with IFRS 16
million EUR 2025 2024
Depreciations and amortisations -25.8 -24.0
Interest expense -17.4 -16.2
Total -43.1 -40.1
Lease expenses for lease contracts not capitalised in accordance with IFRS 16
million EUR 2025 2024
Lease expense short-term leases -1.1 -1.2
Lease expense low-value assets -0.1 -0.1
Lease expense variable leases -0.8 -1.0
Total -1.9 -2.3
Cash flow from leases
million EUR 2025 2024
Recognised in operating cash flow
Operating income -1.9 -2.3
Interest paid -17.4 -16.2
Cash flow from financing activities
Repayment of borrowings -23.5 -21.1
Total -42.8 -39.6
In 2024, three real estate properties were divested to the Swedish listed company Logistea AB in sale and leaseback transactions.
The transactions gave rise to a capital gain of EUR 4.5 million. The lease terms run for 17 years, with options to extend the lease
terms for another five years.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-401": {
"value": "Note 09 Financial income and expense
million EUR 2025 2024
Interest revenue 2.2 3.7
Other financial income 0.0 0.1
Total financial income 2.2 3.8
Interest expenses -43.6 -47.0
Costs related to refinancing -5.6 -
Revaluation bond -0.4 -1.2
Fair value change derivatives -1.6 1.1
Exchange rate losses 0.8 -2.1
Total financial expense -50.3 -49.1
Total financial income and expense - net -48.2 -45.3
EUR -1.8 million (EUR -1.9 million) of the interest expenses were attributable to amortisation of financing cost.
Net financial income and expense per category of financial instrument
million EUR 2025 2024
Financial assets and liabilities measured at fair value through profit and loss -1.6 1.1
Financial assets and liabilities measured at amortised cost -46.6 -46.4
-48.2 -45.3
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-402": {
"value": "Note 10 Exchange differences \u2013 net
Exchange differences have been reported in the income statement as follows:
million EUR 2025 2024
Other external costs 0.2 -0.3
Fair value change derivatives 0.0 0.0
Total exchange difference in other operating expenses 0.2 -0.3
Exchange rate losses 0.8 -2.1
Fair value change derivatives -1.6 1.1
Total financial income and expense (note 9) -0.8 -1.0
Exchange differences - net -0.6 -1.3
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-403": {
"value": "Note 11 Income tax
Tax income and expense in income statement
million EUR 2025 2024
Tax income(+)/expense(-) comprises;
Current tax income(+)/expense(-) this year -3.3 -5.3
Adjustment recognised in current year in relation to current tax of prior years 0.6 3.2
Deferred tax income(+)/expense(-) 5.6 3.2
Total tax income(+)/expense(-) 2.9 1.1
Income tax is attributable to:
Profit from continuing operations 2.0 1.5
Profit from discontinuing operations 0.9 -0.4
Total tax income(+)/expense(-) 2.9 1.1
OECD Pillar Two model rules
The group is within the scope of the OECD Pillar Two model rules, an international tax reform which aims to ensure that large
multinational groups pay a minimum tax on income arising in each jurisdiction in which they operate. Thus, BEWI becomes
liable to pay top-up taxes on profits in each jurisdiction where the effective tax rate calculated according to the GloBE rules
is below the minimum tax rate of 15%. Pillar Two legislation has been enacted in Norway and applies as from financial year
2024. Transition rules called \u201csafe harbour\u201d applies for the FY2024-2026. The group is within safe harbour for all tax jurisdictions
but two for the FY 2025. In those tax jurisdictions a full ETR calculation has been estimated that shows that no top-up tax is
required. Therefore no additional tax has been imposed.
The income tax attributable to the income before taxes differs from the theoretical amount that would have arisen from the
application of the local tax rates on income before tax in the group companies, as follows:
million EUR 2025 2024
Profit/loss before tax from continuing operations -44.6 -36.8
Profit/loss before tax from discontinued operatons 57.9 8.7
Profit/loss before tax from total operations 13.3 -28.1
Tax income(+)/expense(-) calculated at norwegian corporate income tax rate -2.9 6.2
Difference between corporate tax rate in Norway and other countries -0.9 -0.2
Effect of revenue that is exempt from taxation 14.6 0.2
Effect of non-deductible expenses -2.7 -2.1
Effect of tax losses and tax offsets not recognised as deferred tax assets -4.5 -7.2
Effect of previously unrecognised deferred tax attributable to tax losses carry forward, tax
credits and temporary differences -0.2 0.3
Effect of utilisation of tax losses carry forward -0.5 0.0
Effect of write-downs and reversals of deferred tax assets 0.0 0.1
Effect on deferred tax balances due to change in tax rate 0.0 0.0
Effect of witholding tax 0.0 0.0
Adjustment recognised in current year in relation to current tax of prior years 0.6 3.2
Other -0.7 0.6
Total tax income(+)/expense(-) in profit or loss 2.9 1.1
Recognised in other comprehensive income
million EUR 2025 2024
Deferred tax
Tax on remeasurement of defined benefit obligation 0.0 0.3
Total 0.0 0.3
Deferred tax assets and liabilities 2025
million EUR
Opening
balance
Through
acquired
business
Through
divested
business
Reclassi-
ficaton
Reported
in profit/
loss
Reported
in other
compre-
hensive
income
Exchange
differences
Closing
balance
Deferred tax in balance sheet is attributable to:
Tax losses carry forward 8.4 - - - 0.5 - 0.0 8.8
Intangible assets -31.7 - 4.3 - 3.1 - 0.2 -24.2
Tangible assets -10.1 - 1.6 - 1.1 - 0.1 -7.3
Inventories -0.6 - -0.1 - 0.4 - 0.0 -0.3
Untaxed reserves -1.3 - 0.1 - 0.2 - 0.0 -1.0
Pension assets and liabilities 0.0 - - - 0.0 0.0 0.0 0.0
Provisions 0.0 - - - 0.0 - 0.0 0.0
Other -2.7 - - - 0.3 - 0.0 -2.4
Total net deferred tax assets and liabilities -37.9 - 5.9 - 5.6 0.0 0.3 -26.4
of which from continuing operations -32.3
of which from discontinued operations -5.6
Deferred tax assets and liabilities 2024 million EUR Opening balance Through acquired business Through divested business Reclassi- ficaton Reported in profit/ loss Reported in other compre- hensive income Exchange differences Closing balance Deferred tax in balance sheet is attributable to: Tax losses carry forward 3.8 - - 2.2 2.6 - -0.2 8.4 Intangible assets -32.7 - - - 0.8 - 0.2 -31.7 Tangible assets -11.7 - - - 1.7 - -0.1 -10.1 Inventories -0.7 - - - 0.1 - 0.0 -0.6 Untaxed reserves -1.2 - - - -0.1 - 0.0 -1.3 Pension assets and liabilities 0.0 - - - -0.3 0.3 0.0 0.0 Provisions 0.0 - - - 0.0 - 0.0 0.0 Other -1.2 - - - -1.6 - 0.1 -2.7 Total net deferred tax assets and liabilities -43.6 - - 2.2 3.2 0.3 0.0 -37.9 of which from continuing operations -32.3 of which from discontinued operations -5.6 In the final 2023 tax return for BEWI ASA, unutilised tax losses carried forward increased by NOK 2.2 million, which is the basis for a reclassification of EUR 2.2 million. Deferred tax assets are reported for tax losses carry forward or temporary differences to the extent that they are likely to be utlised against future taxable profits, and amounted to EUR 8.8 million EUR (8.4 million). The main part has no due date. Tax losses carry forward corresponding to a tax value of EUR 18.5 million (EUR 14.9 million) were not recognised as deferred tax assets, the main part of which have no due date. The tax losses carry forward by the end of 2025 were attributable to Sweden, Germany, Finland, Norway, Spain and Poland. In addition, tax credits attributable to deferred interest deductions corresponding to a tax value of EUR 9.8 million (EUR 7.6 million) falling due between 2027 and 2031, were not recognised as deferred tax assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-404": {
"value": "Deferred tax assets and liabilities 2024
million EUR
Opening
balance
Through
acquired
business
Through
divested
business
Reclassi-
ficaton
Reported
in profit/
loss
Reported
in other
compre-
hensive
income
Exchange
differences
Closing
balance
Deferred tax in balance sheet is attributable to:
Tax losses carry forward 3.8 - - 2.2 2.6 - -0.2 8.4
Intangible assets -32.7 - - - 0.8 - 0.2 -31.7
Tangible assets -11.7 - - - 1.7 - -0.1 -10.1
Inventories -0.7 - - - 0.1 - 0.0 -0.6
Untaxed reserves -1.2 - - - -0.1 - 0.0 -1.3
Pension assets and liabilities 0.0 - - - -0.3 0.3 0.0 0.0
Provisions 0.0 - - - 0.0 - 0.0 0.0
Other -1.2 - - - -1.6 - 0.1 -2.7
Total net deferred tax assets and liabilities -43.6 - - 2.2 3.2 0.3 0.0 -37.9
of which from continuing operations -32.3
of which from discontinued operations -5.6
In the final 2023 tax return for BEWI ASA, unutilised tax losses carried forward increased by NOK 2.2 million, which is the basis for
a reclassification of EUR 2.2 million.
Deferred tax assets are reported for tax losses carry forward or temporary differences to the extent that they are likely to be
utlised against future taxable profits, and amounted to EUR 8.8 million EUR (8.4 million). The main part has no due date. Tax
losses carry forward corresponding to a tax value of EUR 18.5 million (EUR 14.9 million) were not recognised as deferred tax
assets, the main part of which have no due date. The tax losses carry forward by the end of 2025 were attributable to Sweden,
Germany, Finland, Norway, Spain and Poland. In addition, tax credits attributable to deferred interest deductions corresponding
to a tax value of EUR 9.8 million (EUR 7.6 million) falling due between 2027 and 2031, were not recognised as deferred tax assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-405": {
"value": "Note 12 Intangible assets
million EUR Goodwill Trademark
Customer
relations Technology
Patents,
licences & IT Total
Financial year 2025
Carrying amount brought forward 205.4 44.9 59.4 5.2 15.9 330.9
Exchange differences -1.9 -0.2 -0.5 -0.1 0.0 -2.7
Acquisitions - - - 0.2 4.9 5.1
Reclassifications - - - - 1.0 1.0
Adjustment asset held for sale -3.0 -0.3 -0.5 - - -3.7
Writedown - -0.5 - - -0.7 -1.2
Disposals - - - - 0.0 0.0
Amortisations continuing operations 0.0 -1.1 -7.8 -1.3 -2.4 -12.5
Carrying amount carried forward 200.5 42.9 50.7 4.0 18.7 316.9
As of 31 December 2025
Acquisition costs 201.5 46.0 102.6 14.9 35.0 400.1
Accumulated amortisations/write-downs -1.0 -3.1 -51.9 -10.8 -16.3 -83.2
Carrying amount 200.5 42.9 50.7 4.0 18.7 316.9
million EUR Goodwill Trademark
Customer
relations Technology
Patents,
licences & IT Total
Financial year 2024
Carrying amount brought forward 244.5 47.3 72.0 7.0 16.6 387.3
Exchange differences -1.8 -0.4 -1.0 -0.1 0.0 -3.2
Acquisitions - - - 0.1 3.6 3.6
Through acquired business - - - - - -
Divestment of business - - - - - -
Reclassifications - - - - 0.0 0.0
Assets held for sale from discontinued
operations -37.3 -1.3 -3.1 -0.1 -1.7 -43.6
Amortisations discontinued operations - - -0.6 -0.2 -0.5 -1.3
Writedown - - - - - -
Disposals - - - 0.0 0.0 0.0
Amortisations continuing operations - -0.6 -7.9 -1.4 -2.0 -12.0
Carrying amount carried forward 205.4 44.9 59.4 5.2 15.9 330.9
As of 31 December 2024
Acquisition costs 206.4 46.5 103.6 14.8 29.1 400.4
Accumulated amortisations/write-downs -1.0 -1.5 -44.1 -9.6 -13.2 -69.5
Carrying amount 205.4 44.9 59.4 5.2 15.9 330.9
Considerations of impairment need for goodwill and trademark
Goodwill and a portion of the trademarks have an indefinite useful life and are for each each cash generating unit monitored by
the executive management. Goodwill and trademarks divided by cash generative unit are summarised as follows:
Goodwill
million EUR 31 Dec 2025 31 Dec 2024
RAW - 29.9
Automotive 6.4 6.2
Insulation & Construction 101.8 102.1
Packaging & Components 69.5 79.8
Circular 22.9 24.8
Whereof classified as assets held for sale - -37.3
Total 200.5 205.4
Trademarks
million EUR 31 Dec 2025 31 Dec 2024
RAW - 0.6
Automotive 2.8 2.8
Insulation & Construction 25.2 26.4
Packaging & Components 12.5 13.7
Circular 2.4 2.7
Whereof classified as assets held for sale - -1.3
Total 42.9 44.9
The executive management has assessed that revenue growth, operating margin, discount rate and long-term growth are
the most critical assumptions in the impairment assessment for all cash generating units. The recoverable amount has been
assessed based on estimates of the value in use. The estimates are based on future projected cash flow before tax for the
coming three years, as outlined in the annual three-year strategic plans approved by the executive management of the group.
The estimates are based on the executive management\u2019s experience, historical data and assessment of market growth and
market recovery from last years\u2019 recession. The recovery is mostly projected to be seen in the cash generating unit for Insulation
& Construction, which has suffered the most from the downturn in the building and construction industry in recent years. The
projections also reflect return on recent strategic growth capital expenditure, especially in the cash generating unit for the
automotive business, as well as an increasing demand in the coming years for recycled EPS from Circular. Operating margins are
in the long run expected to be in line with historic averages and CAPEX to average 2.5 per cent of net sales. The discount rate
after tax amounts to 7.5 per cent (8.0 per cent) for all cash generating units. The long-term sustainable growth rate has been
estimated at 2 per cent (2 per cent) for all cash generating units and has been assessed in accordance with industry forecasts. A
weakening of any of the critical assumptions included in the strategic plans or a weakening of the revenue growth, operating
margin, discount rate or long-term growth beyond the plan period, or an increase in the discount rate that, individually, is
reasonably probable, shows that a margin still exists between the recoverable amount and the carrying amount in all cash gen-
erating units except Circular. An increase in the discount rate of 1 percentage points or reduced cash flow of 10 per cent would,
for example, not change the outcome of the tests for the other cash generating units than Circular. However, an increase in the
discount rate of 1 percentage point, a 5 percent reduction of net sales or a 1 percent lower operating margin would indicate a
non-cash impairment in Circular. Management therefore concluded that no impairment of goodwill and other intangible assets
was identified at year-end 2025, but will carefully monitor the performance going forward in order to observe any changes
to the assumptions applied in the impairment test for Circular that might lead to a revised conclusion. Risks related to climate
change has not impacted the tests negatively. During 2025, trademarks of EUR 0.5 million and IT infrastructure of EUR 0.7 million
no longer in use were written down. Tangible fixed assets of EUR 1.5 million were written down in 2025 (EUR 1.7 million), based
on an individual assessment for those assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-406": {
"value": "The executive management has assessed that revenue growth, operating margin, discount rate and long-term growth are the most critical assumptions in the impairment assessment for all cash generating units. The recoverable amount has been assessed based on estimates of the value in use. The estimates are based on future projected cash flow before tax for the coming three years, as outlined in the annual three-year strategic plans approved by the executive management of the group. The estimates are based on the executive management\u2019s experience, historical data and assessment of market growth and market recovery from last years\u2019 recession. The recovery is mostly projected to be seen in the cash generating unit for Insulation & Construction, which has suffered the most from the downturn in the building and construction industry in recent years. The projections also reflect return on recent strategic growth capital expenditure, especially in the cash generating unit for the automotive business, as well as an increasing demand in the coming years for recycled EPS from Circular. Operating margins are in the long run expected to be in line with historic averages and CAPEX to average 2.5 per cent of net sales. The discount rate after tax amounts to 7.5 per cent (8.0 per cent) for all cash generating units. The long-term sustainable growth rate has been estimated at 2 per cent (2 per cent) for all cash generating units and has been assessed in accordance with industry forecasts. A weakening of any of the critical assumptions included in the strategic plans or a weakening of the revenue growth, operating margin, discount rate or long-term growth beyond the plan period, or an increase in the discount rate that, individually, is reasonably probable, shows that a margin still exists between the recoverable amount and the carrying amount in all cash gen- erating units except Circular. An increase in the discount rate of 1 percentage points or reduced cash flow of 10 per cent would, for example, not change the outcome of the tests for the other cash generating units than Circular. However, an increase in the discount rate of 1 percentage point, a 5 percent reduction of net sales or a 1 percent lower operating margin would indicate a non-cash impairment in Circular. Management therefore concluded that no impairment of goodwill and other intangible assets was identified at year-end 2025, but will carefully monitor the performance going forward in order to observe any changes to the assumptions applied in the impairment test for Circular that might lead to a revised conclusion. Risks related to climate change has not impacted the tests negatively. During 2025, trademarks of EUR 0.5 million and IT infrastructure of EUR 0.7 million no longer in use were written down. Tangible fixed assets of EUR 1.5 million were written down in 2025 (EUR 1.7 million), based on an individual assessment for those assets. 143 143 Financial statements | The group Financial statements | The group",
"dimensions": {
"concept": "ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-407": {
"value": "Note 13 Tangible assets
million EUR
Buildings and
land
Plant and
other technical
machinery
Equipment,
tools, fixtures
and fittings
Construction
in progress
and advance
payments for
property, plant
and equipment Total
Financial year 2025
Carrying amount brought forward 220.6 170.0 22.1 6.5 419.4
Exchange differences 1.5 1.0 0.3 0.1 2.8
Acquisitions 4.5 19.9 4.1 1.7 30.2
Capitalised leases 21.8 3.5 3.3 - 28.7
Writedown -1.1 -0.3 0.0 - -1.5
Reclassifications 1.9 1.9 -3.2 -1.6 -1.0
Disposals 0.0 -0.6 -0.1 0.0 -0.8
Depreciations -21.6 -28.8 -5.5 - -55.9
Carrying amount carried forward 227.6 166.4 21.0 6.7 421.7
As of 31 December 2025
Acquisition costs 338.6 473.6 70.5 6.8 889.6
Accumulated depreciations/write-downs -111.0 -307.2 -49.5 -0.1 -467.9
Carrying amount 227.6 166.4 21.0 6.7 421.7
Amounts above attributable to leases:
Depreciations 2025 -20.8 -1.6 -3.3 - -25.8
Carrying amount 31 December 2025 202.7 7.7 6.4 - 216.9
million EUR
Buildings and
land
Plant and
other technical
machinery
Equipment,
tools, fixtures
and fittings
Construction
in progress
and advance
payments for
property, plant
and equipment Total
As of 1 January 2024
Acquisition costs 311.0 430.8 60.1 36.0 837.9
Accumulated depreciations/write-downs -66.3 -248.1 -38.1 -0.1 -352.6
Carrying amount 244.6 182.8 22.0 35.9 485.3
Financial year 2024
Carrying amount brought forward 244.6 182.8 22.0 35.9 485.3
Exchange differences -3.7 -2.9 -0.3 0.0 -6.9
Acquisitions 3.3 14.6 4.3 7.0 29.2
Capitalised leases 42.7 4.9 3.8 - 51.4
Through acquired business - 0.7 - - 0.7
Writedown -1.7 - - - -1.7
Reclassifications 7.4 27.3 0.5 -34.3 0.8
Assets held for sale from discontinued
operations -26.8 -26.6 -1.9 -0.8 -56.2
Depreciations discontinued operations -2.1 -4.0 -0.5 - -6.5
Disposals -24.9 -0.8 -0.3 -1.1 -27.2
Depreciations continuing operations -18.2 -26.1 -5.4 - -49.7
Carrying amount carried forward 220.6 170.1 22.1 6.5 419.4
As of 31 December 2024
Acquisition costs 308.9 448.0 66.2 6.6 829.8
Accumulated depreciations/write-downs -88.3 -278.1 -43.9 -0.1 -410.4
Carrying amount 220.6 170.1 22.1 6.5 419.4
Amounts above attributable to leases:
Depreciations 2024 -19.1 -3.3 -3.6 - -26.0
Carrying amount 31 December 2024 207.3 19.1 7.5 - 233.9
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-408": {
"value": "Note 14 Changes to the group structure
Sale and deconsolidation of RAW business on 8 July 2025
In December 2024, BEWI agreed on the main terms, and on 5 February 2025 entered into an agreement with EcoEnergy Group
BV, an international investment firm and the owner of Unipol Holland BV, to combine their respective RAW material businesses
to create a leading EPS producer in Europe. The transaction was completed on 8 July 2025. BEWI contributed its RAW segment
and EcoEnergy Group BV its raw facility in Unipol Holland BV into a new RAW group. The total value of the BEWI RAW trans-
action was up to EUR 75 million, subject to adjustments for net working capital and net debt. EUR 30 million was settled on
completion, and the remainder is a contingent consideration subject to an earn-out agreement, to be paid out in tranches over
a number of years. An assessment of the likelihood of the contingent consideration to be paid out has been made. The dis-
counted value of the portion deemed likely to be paid was measured at EUR 25.3 million at closing. After the transaction, BEWI
owns 49 per cent in the new RAW group. The shares in the new RAW group were initially measured at fair value.
Sale and deconsolidation of traded food packaging business on 30 June 2025
On 24 October 2024, BEWI announced an agreement to merge its traded food packaging business with STOK Emballage
(STOK). The transaction was completed on 30 June 2025. The consideration included a cash component and a minority share
ownership in the combined company. The share component has initially been valued at zero, since the number of shares to be
received is subject to an earn-out component not controlled by BEWI.
Gain from sale of RAW business as of 31 December 2025
million EUR 2025
Fair value of consideration paid in cash at closing 30.0
Fair value of shares 99.8
Fair value of contingent consideration 25.3
Total consideration 155.1
Derecognition book value of net assets (equity) -94.1
Reclassification og negative FX translation differences from OCI to profit/loss 3.6
Gross gain from sale 64.6
Transaction costs -1.8
Net gain from deconsilidation of RAW business (as reported) 62.8
Loss from sale of traded Food packaging business as of 31 December 2025
million EUR 2025
Fair value of consideration paid in cash at closing 21.3
Total consideration 21.3
Derecognition book value of net assets (equity) -27.4
Reclassification og negative FX translation differences from OCI to profit/loss 0.3
Gross loss from sale -5.8
Transaction costs -0.8
Net loss from deconsilidation of Food packaging business (as reported) -6.6
Disclosure relating to the disposals, RAW business and Food packaging business
Recognised amount of divested assets and liabilities
million EUR 2025 2024
Goodwill 40.5 -
Other intangible assets 7.0 -
Property, plant and equipment 56.6 -
Financial assets 0.6 -
Deferred tax assets 0.3 -
Inventory 43.9 -
Current receivables 43.7 -
Cash and cash equivalents 3.5 -
Non-current liabilities -15.8 -
Current liabilities -57.4 -
Total identifiable net assets 122.8 -
Liabilities to non-controlling interest -1.3 -
Net assets attributable to parent company shareholders 121.5 -
Net cash flow from diviested business
Fair value of consideration paid in cash at closing 51.3 -
Transaction costs -2.5 -
Cash and cash equivalents in divested business -3.5 -
Total net cash flow from divested business 45.4 -
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"fact-409": {
"value": "Note 15 Discontinued operations
In December 2024, BEWI agreed on the main terms and on 5 February 2025 entered into an agreement with EcoEnergy Group
BV, an international investment firm and the owner of Unipol Holland BV, to combine their respective RAW material businesses
to create a leading EPS producer in Europe. The transaction was completed on 8 July 2025.
After the transaction, BEWI owns 49 per cent in the new RAW group. The new RAW group will be recognised in accordance with
the equity method. BEWI\u2019s share of net profit in the new RAW group will be reported on one line. In the consolidated statement
of financial position, BEWI\u2019s holding in the RAW group will also be reported on one line. Initially, the book value will correspond
to the fair value of BEWI\u2019s share-holding, but over time book value will change with, among other things, share of income and
dividends from the RAW group.
On 24 October 2024, BEWI entered into agreement to merge its traded food packaging business with STOK Emballage (STOK).
The traded food packaging business, that consisted of BEWI Food AS and BEWI Iceland ehf, was reported under the P&C
segment and included net sales of approximately EUR 70 million. The transaction combining BEWI\u2019s traded food packaging
business with STOK was completed on 30 June 2025.
The RAW business and the traded food packing business were both operations that could be clearly distinguished operationally
and for financial reporting purposes. RAW was a separate segment and the traded food packaging business has generated
separate cash flows in geographically separable areas that constitute a substantial portion of the Packaging & Component
segment. As a consequence, both RAW and the traded food packaging business are considered discontinued operations,
meaning that both revenues/expenses and assets/liabilities are separated from the rest of the operations in the statement of
income and in the statement of financial position. As the proceeds from the transactions exceed the book value of net assets to
be divested, no impairment has been recognised as a result of the classification.
Financial performance
The financial performance presented below are for the six months ended 30 June 2025 (2025 column) and the year ended
31 December 2024.
2025 2024
Before
elim. Elim Disc. op.
Before
elim. Elim Disc. op.
Net sales 186.3 -68.5 117.7 379.2 -137.1 242.2
Other operating income 0.0 - 0.0 7.6 - 7.6
Total revenue 186.3 -68.5 117.7 386.8 -137.1 249.7
Raw materials and consumables -114.5 66.6 -47.9 -240.7 136.5 -104.2
Goods for resale -33.1 2.0 -31.1 -52.9 0.5 -52.3
Other external costs -22.0 - -22.0 -44.8 - -44.8
Personnel cost -14.6 - -14.6 -28.8 - -28.8
Depreciation/amortisation and impairment of tangible and
intangible assets 0.0 - - -7.8 - -7.8
Capital gain/loss from sale of assets, adjustment purchase price
acquired companies and sale of business 0.0 - 0.0 -0.4 - -0.4
Total operating expenses -184.2 68.5 -115.7 -375.3 -137.1 -238.4
Operating income (EBIT) 2.1 - 2.1 11.4 - 11.4
Financial income 0.9 - 0.9 0.5 - 0.5
Financial expenses -1.5 - -1.5 -3.3 - -3.3
Financial income and expense - net -0.6 - -0.6 -2.8 - -2.8
Profit before tax from discontinued operation 1.5 - 1.5 8.7 - 8.7
Income tax 0.9 - 0.9 -0.4 - -0.4
Profit from discontinued operation 2.4 - 2.4 8.3 - 8.3
Result from the sale of the subsidary 56.2 - 56.2 - - -
Net profit for the period from discontinued operatons 58.8 - 58.8 - - -
2025 2024
Exchange differences on translation of discontinued operation -4.9 2.0
Other comprehensive income from discontinued operation -4.9 2.0
Net cash flow from operating activites -2.3 23.6
Net cash flow from investing activites 45.3 -2.6
Net cash flow from financing activities -1.3 -1.9
Net increase/decrease in cash from discontinued operation 41.9 19.1
In the event of the RAW business achieve certian performance criteria during the period from 1 of July 2025 to 30 of June 2029
additional cash consideration up to EUR 44.9 million will be received. At the time of the sale, the fair value of the consideration
was determined to be EUR 25.4 million.
Assets classified as held for sale
31 Dec 2025 31 Dec 2024
Goodwill - 37.3
Other intangible assets - 6.3
Land and buildings - 26.8
Plant and machinery - 26.6
Equipment, tools fixtures and fittings - 1.9
Construction in progress - 0.8
Other financial non-current assets - 0.5
Deferred tax assets - 0.3
Inventory - 39.2
Accounts receivables - 7.4
Current tax assets - 0.2
Other current receivables - 0.9
Prepaid expenses and accrued income - 2.0
Cash and cash equivalents - 35.9
Total assets of disposal group held for sale - 186.1
Liabilities directly associated with assets classified as held for sale
31 Dec 2025 31 Dec 2024
Pensions and similar obligations to employees - 0.3
Other provisions - 0.2
Deferred tax liability - 5.9
Other interest-bearing liabilities, non-current - 7.0
Other interest-bearing liabilities, current - 1.8
Accounts payables - 29.2
Current tax liabilities - 0.1
Other current liabilities - 1.9
Accrued expenses and deferred income - 5.7
Total liabilities of disposal group held for sale - 52.1
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-410": {
"value": "Note 16 Business acquisitions
Cash flow from acquisition of business
million EUR 2025 2024
Cash consideration -0.6 -2.6
Cash in acquired business - -
Total cash out/-inflow -0.6 -2.6
Business acquisitions during the year
Volker Gruppe Ltd
BEWI acquired 10% of Volker Gruppe Ltd in August 2025. The price was EUR 0.6 million.
Business acquisitions 2024
BEWI Automotive Germany GmbH
As announced in July 2024, BEWI signed an agreement to acquire assets related to the production of EPP-based components
from the insolvent group Philippine & Co GmbH Technische Kunststoffe KG (Philippine TK). The acquisition was completed in
the fourth quarter and increases BEWI\u2019s capacity within the production of EPP components for the automotive business.
The agreement includes acquisition of equipment from two facilities, inventory, customer stock, and personnel, in addition to
IPR and certificates. This includes the operations on the Schkopau site (near Leipzig).
The company is consolidated as a subsidiary as from 1 October 2024.
Izoblok S.A.
BEWI acquired 8.86% of the shares, 6.64% of the votes, in Izoblok S.A in June 2024. This increases BEWI\u2019s ownership in Izoblok
S.A. to 73.14% of the shares, 79.85% of the votes.
The combined price for these acquisitions were EUR 2.6 million.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-411": {
"value": "Note 17 Shares in associates and joint ventures
Name
Carrying
amount
31 Dec 2024
Through
acquired
business Sold Dividend
Share of
income
Exchange
difference
Carrying
amount
31 Dec 2025
HIRSCH Porozell GmbH 3.6 - - - -0.8 0.0 2.9
HIRSCH France SAS 5.0 - - - -0.4 - 4.6
Remondis Technology
Sp\u00f3lka z o.o 0.3 - - -0.2 0.1 - 0.2
BEWI RAW Holding BV
Group - 99.8 - - -4.5 - 95.3
Total 9.0 99.8 - -0.2 -5.5 0.0 103.0
Name
Carrying
amount
31 Dec 2023
Through
acquired
business Sold Dividend
Share of
income
Exchange
difference
Carrying
amount
31 Dec 2024
HIRSCH Porozell GmbH 4.5 - - - -1.0 0.1 3.6
HIRSCH France SAS 5.6 - - - -0.6 - 5.0
Energij\u00e4garna &
Dorocell AB 0.9 - -0.7 - -0.1 - -
Remondis Technology
Sp\u00f3lka z o.o 0.4 - - -0.3 0.2 - 0.3
Total 11.4 - -0.7 -0.3 -1.5 0.1 9.0
Non-current receivables joint venture
million EUR 31 Dec 2025 31 Dec 2024
As of January 1 - -
Loans granted 3.0 -
As of December 31 3.0 -
BEWI holds a receivable from RAW of EUR 3.0 million, carrying an interest of 12 month Eurobor plus a margin of 3.9 per cent.
Summarised financial information for associates and joint ventures
2025 Net sales EBITDA
Depreciations
and amorti-
zation
Operating
profit (EBIT) Net interest Income tax Net profit
HIRSCH Porozell GmbH 79.8 1.6 -4.6 -3.0 -0.2 0.9 -2.2
HIRSCH France SAS 62.8 3.0 -4.0 -1.0 -0.6 0.6 -1.1
Remondis Technology
Sp\u00f3lka z o.o 3.6 0.6 -0.1 0.5 0.0 -0.1 0.4
BEWI RAW Holding BV
Group (8 July 2025 -
31 December 2025) 157.4 -2.3 -6.7 -9.0 -1.5 0.4 -9.2
Dec 31, 2025
Non-current
assets
Current
assets
excluding
cash
Cash and cash
equivalents
Non-current
financial
liabilities
Other
non-current
liabilities
Current
financial
liabilities
Other
current
liabilities
HIRSCH Porozell GmbH 34.0 13.1 3.4 4.0 9.3 0.8 8.5
HIRSCH France SAS 29.6 14.3 3.0 4.4 9.2 0.2 17.8
Remondis Technology
Sp\u00f3lka z o.o 0.0 0.6 0.1 - 0.0 0.0 0.0
BEWI RAW Holding BV
Group 251.6 43.5 6.3 24.9 30.5 5.5 41.1
The balance sheet items in the table above are adjusted to reflect adjustments made by BEWI when the associates are included
in the consolidated accounts by applying the equity method. The balance sheets in the statutory accounts for these companies
will therefore deviate to the table above for some of the items.
Discounted receivable contingent consideration
EUR 26.2 million of Other receivables in the consolidated statement of financial position is related to contingent consideration
from the divestment of the RAW business in 2025. This contingent consideration is subject to an earn-out agreement to be
paid out in tranches over a number of years. An initial assessment of the likelihood of payment of each tranche was made at
closing of the RAW transaction. The likelihood of payment will be continuously assessed throughout the earn-out period. The
discounted value of the portion deemed likely to be paid was initially measured at EUR 25.3 million. The discount rate used is
8.0% and the accumulated interest is capitalised over the earn-out period.
Discounted receivable contingent consideration
million EUR 31 Dec 2025 31 Dec 2024
Carrying amount brought forward - -
Initial recognition 25.3 -
Interest capitalised 0.8 -
Exchange rate differences 0.1 -
Carrying amount carried forward 26.2 -
HIRSCH Porozell GmbH (34 per cent ownership)
In connection with the acquisition of Synbra in 2018, 66 per cent of Synbra\u2019s shares in the German company Isobouw GmbH
was divested to Hirsch Servo Group. At the same time, BEWI obtained 34 per cent in the newly incorporated company Hirsch
Porozell GmbH, which acquired Saint Gobain\u2019s insulation operations at four sites in Germany. The other 66 per cent is held by
Hirsch Servo Group. In 2019, Isobouw GmbH was merged into Hirsch Porozell GmbH and the combined company now operates
six insulation production sites in Germany.
Hirsch France SAS (34 per cent ownership)
On 31 December 2019, BEWI, together with Hirsch Servo Group, closed a deal in which six insulation production sites in France
and 49.9 per cent of the shares in the French company Issosol SAS were acquired from Placopatre SA, a subsidiary of Saint
Gobain. The acquisitions were done through a newly incorporated French company, Hirsch France SAS, 34 per cent owned by
BEWI and 66 per cent owned by Hirsch Servo Group.
Remondis Technology Sp\u00f3lka z o.o (34 per cent ownership)
BEWI owns 34 per cent in the Polish recycling company Remondis Technology Sp. z.o.o since the acquisition of BEWi Drift
Holding AS in 2020. The company is, among other things, collecting and reusing EPS for recycling in extruders and selling the
end products to BEWI\u2019s RAW business.
BEWI RAW Holding BV
In December 2024. BEWI agreed on the main terms, and on 5 February 2025 entered into an agreement with EcoEnergy Group
BV, an international investment firm and the owner of Unipol Holland BV, to combine their respective RAW material businesses
to create a leading EPS producer in Europe. The transaction was completed on 8 July 2025.
BEWI contributed its RAW segment and EcoEnergy Group BV its raw facility in Unipol Holland BV into a new RAW group.
BEWI owns 49 per cent in the new RAW group. The shares in the new RAW group were initially measured at fair value.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-412": {
"value": "Note 18 Financial instruments per category
31 December 2025
million EUR
Financial assets
measured at fair value
through profit and loss
Financial assets
measured at
amortised cost Total
Balance sheet assets
Other long-term receivables - 3.1 3.1
Discounted receivable contingent considiration - 26.2 26.2
Participations in other companies 0.0 - 0.0
Accounts receivable - 64.9 64.9
Current derivative assets 1.0 - 1.0
Cash and cash equivalents - 64.5 64.5
Total 1.0 158.6 159.6
31 December 2025
million EUR
Financial liabilities
measured at fair value
through profit and loss
Financial liabilities
measured at
amortised cost Total
Balance sheet liabilities
Non-current bond loan - 245.7 245.7
Non-current liabilities to credit institutions - 3.4 3.4
Non-current liabilities leases - 224.5 224.5
Current liabilities to credit institutions - 1.6 1.6
Overdraft facillity - 1.6 1.6
Current liabilities leases - 31.4 31.4
Current derivative liability 3.0 - 3.0
Accounts payable - 54.6 54.6
Total 3.0 562.7 565.7
31 December 2024
million EUR
Financial assets
measured at fair value
through profit and loss
Financial assets
measured at
amortised cost Total
Balance sheet assets
Other long-term receivables - 0.1 0.1
Participations in other companies 0.0 - 0.0
Accounts receivable - 63.2 63.2
Accounts receivable - asset held for sale - 7.4 7.4
Current derivative assets 1.6 - 1.6
Cash and cash equivalents - 36.8 36.8
Cash and cash equivalents - asset held for sale - 35.9 35.9
Total 1.6 143.4 145.0
31 December 2024
million EUR
Financial liabilities
measured at fair value
through profit and loss
Financial liabilities
measured at
amortised cost Total
Balance sheet liabilities
Non-current bond loan - 249.4 249.4
Non-current liabilities to credit institutions - 70.3 70.3
Non-current liabilities leases - 221.5 221.5
Current liabilities to credit institutions - 4.0 4.0
Overdraft facillity - 1.4 1.4
Current liabilities leases - 28.0 28.0
Current derivative liability 3.6 - 3.6
Accounts payable - 47.8 47.8
Accounts payable - asset held for sale - 29.2 29.2
Total 3.6 651.7 655.3
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-413": {
"value": "Note 18 Financial instruments per category 31 December 2025 million EUR Financial assets measured at fair value through profit and loss Financial assets measured at amortised cost Total Balance sheet assets Other long-term receivables - 3.1 3.1 Discounted receivable contingent considiration - 26.2 26.2 Participations in other companies 0.0 - 0.0 Accounts receivable - 64.9 64.9 Current derivative assets 1.0 - 1.0 Cash and cash equivalents - 64.5 64.5 Total 1.0 158.6 159.6 31 December 2025 million EUR Financial liabilities measured at fair value through profit and loss Financial liabilities measured at amortised cost Total Balance sheet liabilities Non-current bond loan - 245.7 245.7 Non-current liabilities to credit institutions - 3.4 3.4 Non-current liabilities leases - 224.5 224.5 Current liabilities to credit institutions - 1.6 1.6 Overdraft facillity - 1.6 1.6 Current liabilities leases - 31.4 31.4 Current derivative liability 3.0 - 3.0 Accounts payable - 54.6 54.6 Total 3.0 562.7 565.7 31 December 2024 million EUR Financial assets measured at fair value through profit and loss Financial assets measured at amortised cost Total Balance sheet assets Other long-term receivables - 0.1 0.1 Participations in other companies 0.0 - 0.0 Accounts receivable - 63.2 63.2 Accounts receivable - asset held for sale - 7.4 7.4 Current derivative assets 1.6 - 1.6 Cash and cash equivalents - 36.8 36.8 Cash and cash equivalents - asset held for sale - 35.9 35.9 Total 1.6 143.4 145.0 31 December 2024 million EUR Financial liabilities measured at fair value through profit and loss Financial liabilities measured at amortised cost Total Balance sheet liabilities Non-current bond loan - 249.4 249.4 Non-current liabilities to credit institutions - 70.3 70.3 Non-current liabilities leases - 221.5 221.5 Current liabilities to credit institutions - 4.0 4.0 Overdraft facillity - 1.4 1.4 Current liabilities leases - 28.0 28.0 Current derivative liability 3.6 - 3.6 Accounts payable - 47.8 47.8 Accounts payable - asset held for sale - 29.2 29.2 Total 3.6 651.7 655.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-414": {
"value": "Note 19 Accounts receivable
million EUR 31 Dec 2025 31 Dec 2024
Accounts receivables 66.2 64.2
Deducted: provisions for impairment for doubtful receivables -1.3 -1.0
Accounts receivables - net 64.9 63.2
The ageing analysis of all account receivables is clear from below:
million EUR 31 Dec 2025 31 Dec 2024
Not yet matured 45.3 42.4
1\u201330 days 13.3 15.7
31\u201360 2.7 2.8
> 61 days 4.8 3.2
Deducted: provisions for impairment for doubtful receivables -1.3 -1.0
Accounts receivables - net 64.9 63.2
31 Dec 2025 31 Dec 2024
Matured account receivables not part of the provisions for impairment for doubtful receivables 19.5 20.8
The group is applying the simplified approach for estimating credit losses. Estimated life-time cash shortfalls is the basis for
calculating credit losses for accounts receivables. For this purpose, accounts receivables are grouped based on certain char-
acteristics. The principles for writing off accounts receivables are based on prerequisites such as insolvency, failed legal and
other collection processes, credit risk assessments based on credit information provided by credit agencies, identified payment
behavior, company specific information such as changes in company management or lost contracts and macro-economic
outlook for industries and countries. Credit losses on accounts receivables are reported in operating income (EBIT). Reversals of
prior credit losses are also reported in operating income.
Carrying amounts, per currency, for account receivables and other receivables are the following:
million EUR 31 Dec 2025 31 Dec 2024
SEK 1.7 2.9
EUR 39.6 31.5
GBP 8.8 14.0
NOK 6.5 7.4
DKK 6.8 6.2
ISK 0.0 0.0
USD 1.3 0.9
CAD 0.2 0.1
PLN 0.1 0.1
Other 0.0 0.1
64.9 63.2
In September 2024, BEWI entered into a receivables purchase agreement (RPA) with one of the banks granting the revolving
credit facility, as further outlined in note 26 Borrowings. The RPA is an uncommitted facility with a frame of EUR 75.0 million,
giving BEWI the right to sell accounts receivable meeting certain criteria related to, among other things, credit insurance, credit
limits, credit terms and currency. At the time of the sale, BEWI receives 90 per cent of the nominal value of the accounts receiva-
ble upfront and the remaining portion when the customer has paid the receivable to the bank. Benefits from credit insurances
have also been transferred to the bank accordingly. Substantially all risks and rewards of ownership of the receivables are
transferred to the bank and the portion of the receivables sold therefore qualify for derecognition from the balance sheet. The
remaining 10 per cent of the nominal amount of the receivable sold is recognised as an other current receivable on the balance
sheet and amounted to EUR 4.5 million (EUR 6.1 million) as of 31 December 2025. By the end of 2025, a majority of the accounts
receivable in Norway, Sweden, Denmark, Finland and the Netherlands were sold, impacting all segments except Circular. As
of 31 December 2025, EUR 45.2 million (EUR 60.8 million) of accounts receivable outstanding were sold, reducing the accounts
receivable recognised on the face of the balance sheet with that same amount.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-415": {
"value": "Note 20 Inventory
The expenditure for inventory carried as an expense forms part of the items raw materials and consumables and goods for
resale in the income statement and amounts to EUR 331.6 million (EUR 348.1 million).
EUR 0.3 million (EUR 0.1 million) was expensed as write-downs of inventory in 2025. The group reversed EUR 0.0 million (EUR 0.0
million) in 2024 of earlier write-downs of the inventory. The expense and reversed amount is reported in the item raw materials
and consumables in the income statement.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-416": {
"value": "Note 21 Prepaid expenses and accrued income
million EUR 31 Dec 2025 31 Dec 2024
Prepaid energy tax expenses 0.4 0.5
Accrued bonus and discounts 2.0 1.8
Other items 19.7 19.2
Total 22.0 21.4
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-417": {
"value": "Note 22 Share capital
The number of shares as of 31 December 2025 amounted to 236 522 290, each with a par value of NOK 1. Each share entitles to
one vote. All shares issued by the Parent Company are fully paid.
Fully paid
ordinary shares Type of change
Date of
decision
Changes in
number of
shares
Change in
share capital
Total number
of shares
Total share
capital (NOK)
Par
value
(NOK)
As of 31 Dec 2023 191 722 290 191 722 290
- - - - - -
As of 31 Dec 2024 191 722 290 191 722 290
New share issue 21 Aug 2025 38 344 458 38 344 458 230 066 748 230 066 748 1.00
New share issue 11 Sept 2025 6 455 542 6 455 542 236 522 290 236 522 290 1.00
As of 31 Dec 2025 236 522 290 236 522 290
A private placement consisting of two tranches, totalling 44 800 000 shares, was placed during 2025. Pursuant to the authorisa-
tion granted by the company\u2019s annual general meeting on 21 May 2025, the board of directors on 20 August 2025 resolved to
issue the first tranche consisting of 38 344 458 new shares, representing 20 per cent of the outstanding shares in the company
at that time. On 11 September 2025, an extraordinary general meeting of the company resolved to issue the second tranche,
corresponding to 6 455 542 new shares, representing 2.8 per cent of the current outstanding shares in the company.
Largest shareholders
Name Shares Per cent
BEWI Invest AS
1
120 846 648 51.09%
HAAS AS 33 420 000 14.13%
Kverva Industrier AS 20 906 501 8.84%
UBS AG 11 960 560 5.06%
M 2 Asset Management AB 6 346 462 2.68%
J.P. Morgan SE 5 684 147 2.40%
Interactive Brokers LLC 2 373 559 1.00%
Union Bancaire Privee, UBP SA 2 165 467 0.92%
Skeie Alpha Invest AS 2 072 644 0.88%
The Bank of New York Mellon 1 465 374 0.62%
Other 29 280 928 12.38%
Total 236 522 290 100.00%
1
The majority of BEWI Invest AS are owned by members of the Bekken family.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-418": {
"value": "Note 23 Cash flow hedge reserve
million EUR Currency forwards
Interest rate
swaps
Total Hedge
reserve
Opening balance 1 January 2024 -0.1 - -0.1
Change in fair value of hedging instrument recogised in OCI (+) 0.1 -3.3 -3.2
Reclassified from OCI to profit or loss (-) - - -
Deferred tax (-) - - -
Closing balance 31 December 2024 - -3.3 -3.3
Opening balance 1 January 2025 - -3.3 -3.3
Change in fair value of hedging instrument recogised in OCI (+) - - -
Reclassified from OCI to profit or loss (-) - 3.3 3.3
Deferred tax (-) - - -
Closing balance 31 December 2025 - - -
Reference to Note 3 Financial risk management, chapter Interest rate risk.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-419": {
"value": "Note 24 Share-based incentive programme
In November 2020, the board of directors exercised the authorisation given by the Extraordinary General Meeting on
16 November and launched a share-based incentive programme (LTI 2020) to a maximum of 25 key employees in the company,
involving a maximum of 2 875 000 share options, and entitling the participants in the programme to subscribe for the same
number of shares in the company during a three-year period. The programme expired in November 2025.
In June 2024, authorisation was given to the board of directors by the Annual General meeting to launch a share-based
incentive programme (LTI 2024-LTI 2026) to a number of employees in the company. The program will run for 3 years, with an
annual allocation to participants. Each annual allocation will follow the same grant and vesting structure. Decisions on
participants and allocation will be made separately each year and 2024 years\u2019 allocation (LTI 2024) consists of 26 participants
and 1 233 333 options. 2025 years allocation (LTI 2025) consists of 26 participants and 1 166 663 options. The number of share
options outstanding as of 31 December 2025 represents 1 per cent of the number of shares outstanding as of that date.
The purpose of these programmes is to further align the interests of the company and its shareholders by providing incentives
in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company.
The programmes also enable the company to attract and retain such employees. Settlement of the options may, at the discretion
of the board of directors, be done by issuing new shares or by using, if available, shares bought back by the company.
LTI 2024: At grant date 15 November 2024, 1 233 333 were granted to 26 key employees. The share options entitle the participants
to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 25.57,
equal to 110 per cent of the average share price during ten days preceding the grant date on 15 November 2024. As of
31 December 2025, strike price was NOK 25.57. The gain per option may however not exceed NOK 50 at the time of exercise.
The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum
gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days
prior to the period of exercise.
LTI 2025: At grant date 15 November 2025, 1 166 663 were granted to 26 key employees. The share options entitle the participants
to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 17.72, equal
to 110 per cent of the average share price during ten days preceding the grant date on 15 November 2025. As of 31 December
2025, strike price was NOK 17.72. The gain per option may however not exceed NOK 50 at the time of exercise. The number of
exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum gain per option
multiplied by the numbers of options granted. This gain is calculated based on the average share price five days prior to the
period of exercise.
In the event the company is not capable of delivering shares (for reasons being lack of approval in the general meeting
or lack of board authorisation to issue shares or lack of own shares in the Company) following an exercise of options, the
company shall fulfil its obligations under the programme towards participants other than Swedish residents by way of making
a cash payment equal to the excess, if any, of the share price over the strike price, multiplied by the number of exercisable
options.
Both programmes vest in three tranches during a three-year period, as presented in the table below. The options are exercisable
during certain window periods decided by the board of directors, normally following the release of the quarterly reports for the
fourth and second quarters. Options that are not exercised within 5 years from the date of grant will lapse and become void.
Percentage of option
programme vesting
LTI 2024 LTI 2025
Vesting date Expiry date Vesting date Expiry date
20% 15 November 2025 15 November 2029 15 November 2026 15 November 2030
30% 15 November 2026 15 November 2029 15 November 2027 15 November 2030
50% 15 November 2027 15 November 2029 15 November 2028 15 November 2030
The fair value of each option at grant date for LTI 2024 was calculated at NOK 7.39 per option and for LTI 2025 NOK 3.77 per option.
The Black-Scholes model was used for calculation of fair value and the following assumptions were used:
LTI 2025 LTI 2024
Number of options 1 166 663 1 233 333
Number of potential shares 1 166 663 1 233 333
Contractual life 5 years 5 years
Strike price 17.72 25.57
Share price 16.10 25.80
Expected lifetime 3.30 years 3.30 years
Volatility 31.28% 33.04%
Interest rate 3.86% 3.72%
Dividend 0.00 0.00
The total value of the options granted in 2024 was EUR 0.8 million and the total value of the options granted in 2025 was EUR 0.4 million. EUR 0.3 million (0.0) of that was recognised as personnel costs during the year. In addition, EUR 0.1 million (0.0) was reversed previouly recognized social security expenses. The change in the number of options outstanding during the year is presented in the table below: LTI 2020 LTI 2024 LTI 2025 Outstanding as of 1 January 1 967 952 1 233 329 - Granted during the year - 1 166 663 Adjusted - - Exercised - - Terminated -58 333 - Expired -1 967 952 - Outstanding as of 31 December - 1 174 996 1166 663 Vested but not exercised - 234 999 - No options were exercised during 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-420": {
"value": "In November 2020, the board of directors exercised the authorisation given by the Extraordinary General Meeting on 16 November and launched a share-based incentive programme (LTI 2020) to a maximum of 25 key employees in the company, involving a maximum of 2 875 000 share options, and entitling the participants in the programme to subscribe for the same number of shares in the company during a three-year period. The programme expired in November 2025. In June 2024, authorisation was given to the board of directors by the Annual General meeting to launch a share-based incentive programme (LTI 2024-LTI 2026) to a number of employees in the company. The program will run for 3 years, with an annual allocation to participants. Each annual allocation will follow the same grant and vesting structure. Decisions on participants and allocation will be made separately each year and 2024 years\u2019 allocation (LTI 2024) consists of 26 participants and 1 233 333 options. 2025 years allocation (LTI 2025) consists of 26 participants and 1 166 663 options. The number of share options outstanding as of 31 December 2025 represents 1 per cent of the number of shares outstanding as of that date. The purpose of these programmes is to further align the interests of the company and its shareholders by providing incentives in the form of awards to employees to motivate them to contribute materially to the success and profitability of the company. The programmes also enable the company to attract and retain such employees. Settlement of the options may, at the discretion of the board of directors, be done by issuing new shares or by using, if available, shares bought back by the company. LTI 2024: At grant date 15 November 2024, 1 233 333 were granted to 26 key employees. The share options entitle the participants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 25.57, equal to 110 per cent of the average share price during ten days preceding the grant date on 15 November 2024. As of 31 December 2025, strike price was NOK 25.57. The gain per option may however not exceed NOK 50 at the time of exercise. The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days prior to the period of exercise. LTI 2025: At grant date 15 November 2025, 1 166 663 were granted to 26 key employees. The share options entitle the participants to subscribe for shares at a pre-set strike price, which is adjusted for dividends paid. Strike price at grant date was NOK 17.72, equal to 110 per cent of the average share price during ten days preceding the grant date on 15 November 2025. As of 31 December 2025, strike price was NOK 17.72. The gain per option may however not exceed NOK 50 at the time of exercise. The number of exercisable options will be reduced proportionally so that the maximum gain does not exceed the maximum gain per option multiplied by the numbers of options granted. This gain is calculated based on the average share price five days prior to the period of exercise. In the event the company is not capable of delivering shares (for reasons being lack of approval in the general meeting or lack of board authorisation to issue shares or lack of own shares in the Company) following an exercise of options, the company shall fulfil its obligations under the programme towards participants other than Swedish residents by way of making a cash payment equal to the excess, if any, of the share price over the strike price, multiplied by the number of exercisable options. Both programmes vest in three tranches during a three-year period, as presented in the table below. The options are exercisable during certain window periods decided by the board of directors, normally following the release of the quarterly reports for the fourth and second quarters. Options that are not exercised within 5 years from the date of grant will lapse and become void. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-421": {
"value": "Percentage of option programme vesting LTI 2024 LTI 2025 Vesting date Expiry date Vesting date Expiry date 20% 15 November 2025 15 November 2029 15 November 2026 15 November 2030 30% 15 November 2026 15 November 2029 15 November 2027 15 November 2030 50% 15 November 2027 15 November 2029 15 November 2028 15 November 2030 The fair value of each option at grant date for LTI 2024 was calculated at NOK 7.39 per option and for LTI 2025 NOK 3.77 per option. The Black-Scholes model was used for calculation of fair value and the following assumptions were used: LTI 2025 LTI 2024 Number of options 1 166 663 1 233 333 Number of potential shares 1 166 663 1 233 333 Contractual life 5 years 5 years Strike price 17.72 25.57 Share price 16.10 25.80 Expected lifetime 3.30 years 3.30 years Volatility 31.28% 33.04% Interest rate 3.86% 3.72% Dividend 0.00 0.00 The total value of the options granted in 2024 was EUR 0.8 million and the total value of the options granted in 2025 was EUR 0.4
million. EUR 0.3 million (0.0) of that was recognised as personnel costs during the year. In addition, EUR 0.1 million (0.0) was reversed
previouly recognized social security expenses.
The change in the number of options outstanding during the year is presented in the table below:
LTI 2020 LTI 2024 LTI 2025
Outstanding as of 1 January 1 967 952 1 233 329 -
Granted during the year - 1 166 663
Adjusted - -
Exercised - -
Terminated -58 333 -
Expired -1 967 952 -
Outstanding as of 31 December - 1 174 996 1166 663
Vested but not exercised - 234 999 -
No options were exercised during 2025.
",
"dimensions": {
"concept": "ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-422": {
"value": "Note 25 Earnings per share
million EUR 2025 2024
Profit for the period attributable to parent company shareholders (million EUR) 15.6 -29.6
Average number of shares 207 464 087 191 722 290
Effect on options to employees - -
Diluted average number of shares 207 464 087 191 722 290
Basic & diluted earnings per share - EUR
From continuing operations -0.21 -0.20
From discontinuing operations 0.28 0.04
Total basic earnings per share - EUR 0.08 -0.15
Basic & diluted earnings per share - NOK
From continuing operations -2.43 -2.30
From discontinuing operations 3.32 0.51
Total basic earnings per share - NOK 0.88 -1.80
EPS in NOK is calculated using the average rate in the period.
Reconciliation of earnings used in calculating earning per share, million EUR 2025 2024
Basic and diluted earnings per share - EUR
Profit from continuing operations -42.5 -35.3
-Less profit from continuing operations attributable to non-controlling interest -0.6 -2.6
Profit from continuing operations attributable to ordinary equity holders -43.1 -38.0
Profit from discontinued operation 58.8 8.3
Profit used in calculation basic and diluted earnings per share 15.6 -29.6
During 2025 the number of shares outstanding increased from 191 722 290 to 236 522 290 in two share issues. Earning per share
is calculated by dividing profit attributable to parent company shareholders by the weighted number of ordinary shares during
the period.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-423": {
"value": "Note 26 Borrowings
Interest-bearing liabilities
million EUR Dec 31, 2025 Dec 31, 2024
Non-current
Bond loan 245.7 249.4
Liabilities to credit institutions 3.4 70.3
Liabilities leases 224.5 221.6
Liabilites leases that are classified as held for sale - 7.0
Other non-current liabilities - 0.2
Total non-current interest-bearing liabilies 473.6 548.5
Current
Liabilities to credit institutions 1.6 4.0
Liabilities leases 31.4 28.0
Liabilites leases that are classified as held for sale - 1.8
Overdraft 1.6 1.4
Total current interest-bearing liabilies 34.5 35.2
Total interest-bearing liabilies 508.2 583.7
Specification of net debt
Net debt by the end of the reporting period, million EUR Dec 31, 2025 Dec 31, 2024
Interest-bearing liabilities 508.2 583.7
Other financial assets 29.2 -
Cash and cash equivalents 64.5 36.8
Cash and cash equivalents that are classified as held for sale - 35.9
Net debt including IFRS 16 impact and other financial assets 414.5 511.0
Subtracting liabilites capitalised in accordance with IFRS 16 and other fin. assets
Non-current liabilites leases -217.7 -219.8
Current liabilites leases -28.6 -27.2
Other financial assets (disconted receivables, generating non-cash interest) 29.2 -
Total -217.1 -247.0
Net debt excluding IFRS 16 197.4 264.0
Change in net debt, million EUR Dec 31, 2025 Dec 31, 2024
Change in interest-bearing liabilities -75.5 -27.5
Change in other financial assets -29.2 -
Change in cash and cash equivalents - -
Impact from cash flow for the period 1.7 -9.2
Impact from exchange differences 6.5 0.1
Change in net debt including IFRS 16 -96.5 -36.6
Adding back change in IFRS 16 leasing liabilities 0.7 -30.5
Adding back other financial assets (discounted receivables,
generating non-cash interest) 29.2 -
Change in net debt excluding IFRS 16 -66.6 -67.1
Change in interest-bearing liabilities Bond loan
Liabilities
to credit
institutions
Liabilities
leasing
Other
financial
non-current
liabilities Overdraft Total
Interest-bearing liabilities as of
31 December 2024 249.4 74.3 258.4 0.2 1.4 583.7
Cash flow affecting changes
Borrowings 244.8 1.7 - - 0.2 246.7
Repayment of loans -250.0 -73.3 - -0.2 - -323.5
Repayment of leasing liabilities - - -23.5 - - -23.5
Total cash flow in financing activities -5.2 -71.6 -23.5 -0.2 0.2 -100.3
Change in interest-bearing liabilities Bond loan
Liabilities
to credit
institutions
Liabilities
leasing
Other
financial
non-current
liabilities Overdraft Total
Changes not affecting cash flow
Through divested business - - -8.0 - - -8.0
Capitalised leasing - - 28.7 - - 28.7
Revaluation of bond 0.4 - - - - 0.4
Recognised as interest paid and financing
costs in the cash flow statement -1.6 - - - - -1.6
Amortisation financing costs 1.8 - - - - 1.8
Financing costs expensed at refinancing 0.9 - - - - 0.9
Exchange differences - 2.3 0.3 - - 2.6
Total changes not affecting cash flow 1.5 2.3 21.0 0.0 0.0 24.8
Total change -3.7 -69.3 -2.5 -0.2 0.2 -75.5
Interest-bearing liabilities as of
December 31, 2025 245.7 5.0 255.9 0.0 1.6 508.2
The EUR 250.0 million in proceeds from the bond loan raised in 2025 are presented net of capitalised financing costs of EUR 5.2
million, of which EUR EUR 4.4 million were incurred in connection with the bond issuance and EUR 0.8 million were related to
the old bond redeemed and incurred in 2025 prior to the bond issuance. A EUR 1.9 million premium, attributable to the sustain-
ability linked EPS collection target not reached, was paid to the bond holders at redemption of the old bond. EUR 1.6 million of
that premium had been recognised as a revaluation of the bond until the date of redemption. The cash flow impact from the
EUR 1.9 million premium has been reported on the line Interest paid and financing costs in the cash flow statement.
Change in interest-bearing liabilities Bond loan
Liabilities
to credit
institutions
Liabilities
leasing
Other
financial
non-current
liabilities Overdraft Total
Interest-bearing liabilities as of
31 December 2023 247.9 132.4 226.1 0.4 4.4 611.2
Cash flow affecting changes
Borrowings - - - - - -
Repayment of loans -1.6 -54.7 - -0.2 -3.0 -59.5
Repayment of leasing liabilities - - -21.1 - - -21.1
Total cash flow in financing activities -1.6 -54.7 -21.1 -0.2 -3.0 -80.6
Changes not affecting cash flow
Capitalised leasing - - 58.3 - - 58.3
Revaluation of bond 1.2 - - - - 1.2
Amortisation financing costs 1.9 - - - - 1.9
Exchange differences - -3.4 -4.9 - - -8.3
Total changes not affecting cash flow 3.1 -3.4 53.4 0.0 0.0 53.1
Total change 1.5 -58.1 32.3 -0.2 -3.0 -27.5
Interest-bearing liabilities as of
31 December 2024 249.4 74.3 258.4 0.2 1.4 583.7
Cash outflow from capitalised financing costs incurred in 2024, related to the bond loan, have been classified as cash outflow
from repayment of loans in the cash flow statement and in the table above.
Bond loans
Frame Amount outstanding Date of issuance Maturity/redemtion date
EUR 250 million - 3 September 2021 12 and 25 September 2025
EUR 325 million EUR 250 million 12 September 2025 12 September 2029
In September 2025, the EUR 250 million bond loan with maturity date on 3 September 2026 was redeemed. A new 250
million bond loan was issued on 12 September. The new bond loan, issued under a frame of up to EUR 325 million matures on
12 September 2029. The main terms for the bonds outstanding during the year are presented in the table below.
Nominal interest Average interest
Bond loan Frame Interest terms 2025 2024 2025 2024
EUR 250 million EUR 250 million Euribor 3 m + 3.15% 5.15-5.64% 6.08-7.11% 6.77% 9.26%
EUR 250 million EUR 325 million Euribor 3 m + 4.00% 6.03-6.08% - 6.72% -
Liabilities to credit institutions, overdraft and factoring debt
In connection with the refinancing of the bond lending described above, BEWI entered into a EUR 75.0 million revolving credit
facility agreement (RCF), which replaced a EUR 111.5 million RCF that was due in 2026 (EUR 123.5 million on 1 January 2025
and gradually reduced to EUR 111.5 million at the time of refinancing). The new RCF, which is granted by two banks, matures
on 29 August 2028. As part of this facility, one of the participating banks is providing an overdraft facility. Interest on utilised
amounts on the RCF\u2019s amount ranged between 5.3% - 6.3% during the year. As at 31 December 2025, nothing of the overdraft
was utlised (EUR 0.0 million). Interest on utilised overdraft during the year ranged between 4.0% - 6.4%.
In September 2024, BEWI entered into a receivables purchase agreement (RPA) with one of the two banks granting the RCF.
The RPA is an uncommitted facility with a frame of EUR 75 million. On 31 December 2024, EUR 40.7 million was utilised under
the RPA facility. The utilised portion of the RPA is subject to an interest charge, which is recognised as a financial expense in the
statement of income. Interest on the utilised portion of the RPA during the year ranged from 3.4% - 6.2%.
Interest-bearing liabilities in acquired subsidiaries are normally settled and refinanced internally after the acquisition. However, in a
specific cases liabilities to credit institutions in acquired companies, including overdraft facilities, have not been subject to refinanc-
ing post acquisition. Such liabilities to credit institutions have carried an interest in the range of 2.0% - 12.0% during 2025.
Liabilities leases
For leases capitalised in accordance with IFRS 16, the interest rates used for discounting the future lease payments have been
based on the Group\u2019s bond trading and Euro benchmark spreads, adjusted for the fact that the lease liabilities are repaid over
the lease-term in contrast to the bonds that are repaid in full at maturity. Each company or relevant business unit has been
given a credit rating, derived from certain financial KPI\u2019s, based on Moody\u2019s methodology. These ratings have been applied
to the spreads to arrive at the discount rates. Depending on the lease-term, the rating and when the lease commenced, the
discount rates vary from 2.3-16.8% for contracts maturing within 1-3 years to 4.4-12.9% for contracts maturing after 10 years.
million EUR Dec 31 2025 Dec 31 2024
Revolving credit facility (equivalent amount in million EUR) 75.0 123.5
Credit facility utilised - 67.7
Covenants and security provided
The revolving credit facility agreement and the terms and conditions for the bond loans state certain covenants that the
group has to comply with, referred to as Leverage Ratio and Interest Coverage Ratio. Leverage Ratio is defined as net debt to
EBITDA and Interest Coverage Ratio as EBITDA to net finance charges, where both EBITDA and net finance charges are adjusted.
EBITDA is adjusted for non-recurring items, as defined in the loan agreements. The impact of IFRS 16 on net debt and EBITDA
is excluded in the covenant calculation. Compliance with the covenants is calculated each quarter-end with the respect to
the revolving credit facility agreement, whereas compliance in the bond loan agreement is triggered by certain events, such
as new financial indebtedness or dividend payments from the parent company. The group has been in compliance with the
loan agreements in both 2025 and 2024. Management believes that the group will be in compliance with the loan agreements
during the next 12 months. Should the group not meet the covenants and be in compliance with the loan agreement for
the revolving credit facility, any utilisation of that facility would be classified as current in the balance sheet. Events triggering
compliance with the bond covenants are normally within control of the group. The revolving credit facility is a super senior
credit facility and the bond loan is subordinated the revolving credit facility.
For the RCF and the bond loan collateral has been lodged in the form of pledged shares in subsidiaries. Some liabilities to credit
institutions and overdraft facilities not refinanced post acquisition of subsidiaries are subject to securities granted in the form of
mortgages and pledges. The value at the balance sheet day of the securities provided, is presented in note 31 Pledged assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-424": {
"value": "Note 27 Pensions and similar obligations to employees
The group provides defined benefit pension plans in the UK. The defined benefit pension plans in the UK, which are closed
for new participants, originate from the acquisition of Synbra and are related to Synbra\u2019s previous operations in the UK. Due
to contractual obligations, the group had to pay a lump sum to the UK funds in 2018, following the change of ownership of
Synbra. As a result, the fair value of plan assets in one of the funds exceed the present value of the pension obligation and a net
pension asset is recognised on the balance sheet. The net pension asset is not subject to asset ceiling limitations.
The defined benefit pension obligations, calculated in accordance with the Projected Unit Credit Method, are, among other
things, based on dicount rates and inflation.
In addition to the defined benefit pension plans, the group also provides other long-term benefits in the Netherlands through
a so called Jubilee plan, which entitles the participants salary benefits for long-term service. The Jubilee plan is calculated in
accordance with the Projected Unit Credit Method and is presented below as Other long-term benefits.
The amounts reported on the balance sheet have been calculated as follows:
Defined benefit pension plans Other long-term benefits
million EUR 31 Dec 2025 31 Dec 2024 31 Dec 2025 31 Dec 2024
Present value of funded obligations -27.5 -29.9 - -
Fair value of plan assets 29.3 31.1 - -
1.7 1.2 - -
Present value of unfunded obligations - - -0.9 -0.9
Net asset(+)/liability(-) as of 31 December 1.7 1.2 -0.9 -0.9
Net pension asset
United Kingdom 2.0 1.9 - -
2.0 1.9 - -
Pension obligations and other long-term benefits
Netherlands - - -0.9 -0.9
Finland - - - -
United Kingdom -0.3 -0.7 - -
-0.3 -0.7 -0.9 -0.9
The amounts reported on the balance sheet and changes in the defined benefit pension plans during the year are as follows:
Defined benefit pension plans Other long-term benefits
31 Dec 2025 31 Dec 2024 31 Dec 2025 31 Dec 2024
Costs of service during the current year 0.0 0.0 0.0 -0.1
Past service cost - - - -
Net Interest income/expense 0.1 0.1 0.0 0.0
Total reported in the income statement 0.1 0.1 -0.1 -0.1
Return on plan assets excluding amounts included
in interest expenses/income -0.3 -3.3 - -
Actuarial gains/losses from changes in
demographic assumptions -0.1 0.0 - -
Actuarial gains/losses from changes in financial
assumptions 0.6 1.8 - -
Experience based gains/losses -0.1 0.3 - -
Total reported in other comprehensive income 0.1 -1.3 - -
Defined benefit pension plans Other long-term benefits
Change in present value of the obligation 31 Dec 2025 31 Dec 2024 31 Dec 2025 31 Dec 2024
As of 1 January -29.9 -32.5 -0.9 -1.0
Liabilitiy from discontinued operation - 1.2 - 0.1
Current service cost 0.0 0.0 0.0 -0.1
Past service cost - - - -
Interest cost -1.5 -1.5 0.0 0.0
Actuarial gains/losses 0.4 2.1 - -
Benefits paid 2.1 2.2 0.1 0.1
Settlements 0.0 - 0.0 0.0
Exchange rate differences 1.4 -1.4 - -
As of 31 December -27.5 -29.9 -0.9 -0.9
Defined benefit pension plans Other long-term benefits
Change in fair value of plan assets 31 Dec 2025 31 Dec 2024 31 Dec 2025 31 Dec 2024
As of 1 January 31.1 34.1 - -
Assets held for sale, discontinued operations - -1.0 -
Interest income 1.6 1.6 - -
Return on plan assets excluding amounts included
in interest expenses/income -0.3 -3.3 - -
Contributions by the employer 0.5 0.5 - -
Benefits paid -2.1 -2.2 - -
Settlements 0.0 - - -
Exchange rate differences -1.5 1.5 - -
As of 31 December 29.3 31.1 - -
The most critical assumptions for the defined benefit pensions were: 31 Dec 2025 31 Dec 2024
United Kingdom
Discount rate 5.35-5.4% 5.35-5.50%
Salary increase n/a n/a
Inflation (based on CPI and RPI assumption) 2.70-3.10% 2.95-3.50%
Pension increase (based on CPI and RPI assumptions) 1.90-2.95% 2.00-3.30%
The range in assumed inflation in the United Kingdom reflects different assumptions used for CPI versus RPI. The range in
assumed pension increase in the UK reflects different limits linked to years in which the pension was accrued and different
inflation metrics applied for those limits.
The most critical assumptions for other long-term benefits were: 31 Dec 2025 31 Dec 2024
Discount rate 3.60% 3.15%
Salary increase 2.00% 2.19%
The sensitivity in the net defined benefit pension asset/liability for changes in essential assumptions are presented below
(minus equals decrease in net asset/increase in net liability).
Change in fair value of net assets/ net liability, million EUR Change
Increase in
assumption
Decrease in
assumption
Discount rate 0.50% 1.2 -1.3
Salary increase 0.50% 0.0 0.0
Pension increase 0.25% -0.4 0.4
For the financial year of 2026, the defined pension plan fees are expected to amount to EUR 0.5 million.
Plan asset allocation 31 Dec 2025 31 Dec 2024
Bonds 10.3 12.4
Equities 4.5 4.5
Hedge funds and alternatives 14.1 13.6
Insurance contracts - -
Real estate 0.0 0.0
Cash 0.4 0.6
29.3 31.1
Analysis of expected undiscounted payments of defined benefits 31 Dec 2025 31 Dec 2024
Within 1 year 3.5 3.3
1\u20132 years 2.2 2.3
3\u20135 years 6.4 6.9
5 years or more 39.5 42.5
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-425": {
"value": "Note 28 Other provisions
million EUR
Restoration of
environment
Restructuring
measures Staff benefits Guarantee Total
As of 1 January 2024 0.1 2.3 0.0 0.1 2.5
Reported in the income statement:
\u2013 additional provisions - - - - -
Reclassification -0.1 - -0.0 0.0 -0.1
Exchange differences - 0.0 - -0.0 0.0
Utilised durig the year - -2.3 - -0.1 -2.4
As of 31 December 2024 - - - - -
million EUR
Restoration of
environment
Restructuring
measures Staff benefits Guarantee Total
As of 1 January 2025 - - - - -
Reported in the income statement:
\u2013 additional provisions - - - 0.0 0.0
Reclassification - - - - -
Exchange differences - - - - -
Utilised durig the year - - - - -
As of 31 December 2025 - - - 0.0 0.0
million EUR 31 Dec 2025 31 Dec 2024
Long-term provision 0.0 -
Short-term provision - -
Total provision 0.0 -
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-426": {
"value": "Note 29 Accrued expenses and deferred income
million EUR 31 Dec 2025 31 Dec 2024
Accrued wage debt 5.3 5.0
Accrued social security fees 3.1 2.9
Accrued holiday pay including social security fees 13.2 12.6
Accrued customer bonuses 15.1 13.2
Accrued interest 1.0 1.7
Other items 18.2 17.2
Total 55.9 52.5
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-427": {
"value": "Note 30 Contingent liabilities
There are no material contingent liabilites as at the reporting date.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-428": {
"value": "Note 31 Pledged assets
The carrying amount of assets pledged as security for current and non-current borrowings are:
million EUR 31 Dec 2025 31 Dec 2024
Non-current
Property mortgages
Freehold land and buildings - 1.2
Current
Floating charge
Cash and cash equivalents 0.1 0.0
Inventory 7.5 6.9
Receivables 0.4 2.8
Plant and equipment 7.6 3.7
Business morgage 0.8 1.7
Total 16.4 16.3
For the RCF and the bond loan collateral has been lodged in the form of pledged shares in subsidiaries. The group has also
lodged collateral in the form of business mortgage and pledged specific assets, securing EUR 6.5 million in other interest-bear-
ing liabilites in the subsidaries. The pledged asset above are securitys for these loans.
l
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-429": {
"value": "Note 32 Related parties
Christian Bekken, CEO of BEWI ASA, is together with other members of the Bekken family major shareholders of BEWI ASA
through Bekken Invest AS and BEWI Invest AS. Companies owned by the Bekken family are related parties to BEWI ASA.
Other related parties are companies were BEWI holds minority shareholdings, including Hirsch France SAS, Hirsch Porozell
GmbH and Remondis Technology Sp\u00f3lka z o.o. (34%) and the JVs BEWI RAW Holding BV. Transactions with the related parties\u2019
companies are presented in the tables below.
Information on remuneration of the executive management and the board of directors is found in note 6.
Shares and options related to the BEWI ASA share held by the board and management as of 31 December 2025 is presented in
the table below.
Board of Directors
Person Title Shares Options
Shares held by
related parties
Gunnar Syvertsen Chair 180 506 - 30 329
Kristina Schauman Director 5 952 - 217 000
Anne-Lise Aukner Director - - -
Rik Dobbelaere Director 98 497 - -
Andreas M. Akselsen
1
Director - - 33 429 000
Pernille Skarstein
2
Director - - 20 906 501
Christian Begby Director - - 250 000
1
Andreas M. Akselsen is the owner of 45 per cent of HAAS AS, the second largest shareholder of BEWI ASA, holding 33 420 000 shares per 31.12.2025. 9 000 shares
are owned through Andreas M. Akselsen\u00b4s wholly-owned company Godth\u00e5b Holding AS.
2
The shares are owned by Kverva Industries AS, a company owned by Kverva AS, which is a related party to Pernille Skarstein. Kverva held 20 906 501 BEWI shares
at 31 December 2025.
In addition, Kverva AS is a party to total return swap agreement with a third party under which Kverva AS has a financial exposure to 9 092 220 shares.
Executive Management Person Title Shares Options Shares held by related parties Christian Bekken 1 Chief Executive Officer 84 986 166 666 120 856 448 Jonas Siljesk\u00e4r Chief Operations Officer 124 126 166 666 - Marie Danielsson Chief Finacial Officer 185 452 166 666 - Petra Brantmark Chief Legal Officer 17 450 166 666 5 458 Stein Inge Liasj\u00f8 Chief Strategy Officer 5 000 166 666 - Karl-Erik Olesen EVP and Head of Downstream 83 252 166 666 - 1 Christian Bekken is part of the Bekken family, the majority owner of BEWI Invest AS, the majority owner of BEWI ASA, holding 20 846 648 shares on 31.12.2025. In addition, Christian Bekken\u00b4s wife Lisa Lockert Bekken owns 9 800 shares. Transactions impacting the income statement million EUR 2025 2024 Sale of goods to: HIRSCH Porozell GmbH 0.9 0.0 Energij\u00e4garna och Dorocell AB - 0.8 Bekken owned companies - - BEWI RAW BV 2.3 0.2 Total 3.2 1.0 Other income from: BEWI RAW BV 1.8 - Total 1.8 - Purchase of goods from: HIRSCH France SAS 0.1 - Remondis Technology Sp\u00f3lka z o.o. 0.1 - BEWI RAW BV 61.4 - Total 61.6 - million EUR 2025 2024 Rental expenses to: Bekken owned companies 6.6 23.3 Total 6.6 23.3 Other external costs to: Bekken owned companies 0.3 0.1 Total 0.3 0.1 The transactions were conducted on normal market terms. Transactions impacting the balance sheet million EUR 31 Dec 2025 31 Dec 2024 Non-current receivables BEWI RAW BV 3.0 - Total 3.0 - Current receivables HIRSCH Porozell GmbH 0.1 0.1 BEWI RAW BV 0.9 - Total 1.0 0.1 Current liabilities Bekken owned companies 0.7 - BEWI RAW BV 6.5 - Total 7.3 - In 2024, three real estate properties were divested to the Swedish listed company Logistea AB in sale and leaseback transactions. The transactions gave rise to a capital gain of EUR 4.5 million. The lease terms run for 17 years, with options to extend the lease terms for another five years. The properties, valued at EUR 37.1 million, were located in Belgium, Poland and Germany.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-431": {
"value": "Note 34 Subsequent events
There have been no material events after the end of the period (31 December 2025) impacting the balance sheet or the
financial results of the group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:254900N95EUYYZZA5F19",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}