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"value": "5986795.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-279": { "value": "3254876.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-280": { "value": "Note 1 INVESTMENTS IN SUBSIDIARIES RomReal is a Company focused on the Romanian real estate market. The consolidated financial statements of RomReal Limited and its subsidiaries (collectively the \u201cGroup\u201d or the \u201cCompany\u201d) for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the directors and approved in AGM at 30 April 2026. These financial statements cover RomReal Ltd. and its subsidiaries. RomReal Ltd. is incorporated in Bermuda whereas the subsidiaries Westhouse Group SRL, Balada Shopping Market SRL (former Concorde Group SRL), Westhouse Oasis Residences SRL (former Rofrench Connection SRL), are incorporated in Romania. RomReal Ltd and its subsidiaries (the Group) are principally engaged in property investments and development in Romania. Also, for reference, separate financial statements of the parent company, Romreal Ltd. have been prepared. As a general rule, all comments refer to the consolidated financial statements of the Group, unless specifically mentioned otherwise. Both consolidated financial statements and those of the parent have been prepared on a going concern basis. The registered office address of RomReal Ltd is located at The Windsor Place, 3 rd Floor, 22 Queen Street, Hamilton HM11, Bermuda . The investment in subsidiaries at the Parent Company are recognized at fair value, using level 3 valuation techniques that use parameters that significantly affect the valuation, but which are not observable (unobservable input variables). They are presented as assets minus liabilities. The value of investments in subsidiaries is mainly driven by the fair value of properties, based on valuation by independent, external appraiser. The key assumptions used to determine the fair value of investment properties are further explained in Note 4. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "Note 1 INVESTMENTS IN SUBSIDIARIES RomReal is a Company focused on the Romanian real estate market. The consolidated financial statements of RomReal Limited and its subsidiaries (collectively the \u201cGroup\u201d or the \u201cCompany\u201d) for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the directors and approved in AGM at 30 April 2026. These financial statements cover RomReal Ltd. and its subsidiaries. RomReal Ltd. is incorporated in Bermuda whereas the subsidiaries Westhouse Group SRL, Balada Shopping Market SRL (former Concorde Group SRL), Westhouse Oasis Residences SRL (former Rofrench Connection SRL), are incorporated in Romania. RomReal Ltd and its subsidiaries (the Group) are principally engaged in property investments and development in Romania. Also, for reference, separate financial statements of the parent company, Romreal Ltd. have been prepared. As a general rule, all comments refer to the consolidated financial statements of the Group, unless specifically mentioned otherwise. Both consolidated financial statements and those of the parent have been prepared on a going concern basis. The registered office address of RomReal Ltd is located at The Windsor Place, 3 rd Floor, 22 Queen Street, Hamilton HM11, Bermuda . The investment in subsidiaries at the Parent Company are recognized at fair value, using level 3 valuation techniques that use parameters that significantly affect the valuation, but which are not observable (unobservable input variables). They are presented as assets minus liabilities. The value of investments in subsidiaries is mainly driven by the fair value of properties, based on valuation by independent, external appraiser. The key assumptions used to determine the fair value of investment properties are further explained in Note 4. During the period, there were no additions or disposal. The movement in investment in subsidiaries for the parent company during the period is due to the change in value between the periods and decrease of share capital. In 2024, the share capital of Westhouse Group SRL was decreased from RON 196,125,160 to RON 100,750,160, to cover accumulated accounting losses generated during the period from 2009 to 2020, by reducing the number of shares from 19,612,516 shares to 10,075,016 shares. In 2025, the share capital of Westhouse Group SRL was decreased from RON 100,750,160 to RON 90,642,560 by the equivalent of EUR 2,000,000, representing 1,010,760 shares (2024: 10,075,016 shares).
Entity
Country of business
Owner\u2019s share
Number of shares
Westhouse Group SRL
Romania
100%
9,064,256
Balada Shopping Market SRL
(former Concorde Group SRL)
Romania
100%
380,442
Westhouse Oasis Residences
SRL (former Rofrench
Connection SRL)
Romania
100%
647,572
34 Figures in EUR Parent company 2025 2024 Opening balance as at January 1 14,122,675 16,561,772 Decrease in share capital of subsidiaries (2,000,000) - Other disposals - (361,877) Fair value adjustment during the period 802,235 (2,077,220) Carrying amount as at December 31 12,924,910 14,122,675", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "RomReal is a Company focused on the Romanian real estate market.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-326": { "value": "Romania", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "The consolidated financial statements of RomReal Limited and its subsidiaries (collectively the \u201cGroup\u201d or the \u201cCompany\u201d) for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the directors and approved in AGM at 30 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-324": { "value": "RomReal Limited", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-325": { "value": "RomReal Ltd", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-331": { "value": "RomReal Ltd", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "Ltd", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "Bermuda", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "Both consolidated financial statements and those of the parent have been prepared on a going concern basis", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "The Windsor Place, 3 rd Floor, 22 Queen Street, Hamilton HM11, Bermuda ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-327": { "value": "Bermuda ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-335": { "value": "
Note 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2.1 Basis for preparation
The consolidated financial statements of the RomReal Group and those of the parent company have been prepared
in accordance with IFRS\u00ae Accounting Standards as adopted by the EU. All IFRS standards adopted have effective
date 1 January 2025 or earlier. The consolidated financial statements and those of the parent company are presented
in euros.
The financial statements have been prepared on the basis of historical cost except for Investment Properties and
Investment in Subsidiaries which are presented at fair value.
2.2 Consolidation
The consolidated financial statements comprise the financial statements of RomReal Ltd. and its subsidiaries as of
31 December 2025 and 31 December 2024; the Group was established in the autumn 2005. Subsidiaries are fully
consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be
consolidated until the date that such control ceases.
The financial statements of the subsidiaries are prepared for the same reporting year as the parent company, using
consistent accounting policies. All intra-group balances, transactions, income and expenses and profits and losses
resulting from intra-group transactions are eliminated in full.
2.3 Significant accounting judgements, estimates and assumptions
The preparation of the Group's financial statements requires management to make judgements, estimates and
assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of
contingent liabilities, at the reporting date. Uncertainty about these assumptions and estimates could result in
outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods.
Judgements
In the process of applying the Group's accounting policies, management has made the following judgements, which
have the most significant effect on the amounts recognised in the consolidated financial statements.
Classification of property
RomReal determines whether a property is classified as investment property, assets held for sale or inventory based
on factors like the nature of the property and the intention to hold it.
-RomReal\u2019s investment property comprises land and buildings which are not occupied substantially for use by, or
in the operations of, the Group, nor for sale in the ordinary course of business, but are held primarily to earn rental
income and capital appreciation. Investment properties are recognised at fair value, based on valuation by
independent, external appraiser.
35 -Investment properties are classified as held for sale, if their carrying amount will be recovered through a sales transaction rather than through their continuing use. This condition is regarded as met if the sale is highly probable. The sale should be expected to qualify for recognition as a completed sale within one year from the date of classification. Investment properties classified as held for sale are recognised at fair value in the statement of financial position. -The Group\u2019s inventory properties comprise residential projects under development and construction intended for sale in the ordinary course of business. Where the Group constructs the residential projects, the individual units are handed over to the purchaser before or when they are completed. Inventory properties may comprise properties under development and construction, and completed units which are not sold. Inventory properties are measured at the lower of cost and net realisable value. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Climate-related matters Management assessed the impact of climate matters and related risks in applying significant estimates and assumptions, including impairment tests and decommissioning provision. The assessment includes both transitional risks, i.e. increased costs resulting from other regulatory requirements, and physical risks, such as critical weather events. In estimating the valuation of the investments management considered climate risks. Due to our business model, this included mainly an assessment of change in weather (storms and floods) and requirements for properties and development of landfields in the future. In respect of decommissioning of the plots management assessed it and concluded that no liability needs to be recognized. Management also considered the impact of climate matters without impact on estimated future costs. It is management's assessment that climate matters and related risks did not have a material impact on the Group\u2019s significant estimates and assumptions in these consolidated financial statements. In addition, management assessed climate-related matters in relation the going concern assessment. The assessment includes both transitional risks in the form of increased costs incurred of transitioning toward a more sustainable economy, and physical risks due to specific weather events, such as storms or floating. It is management's assess- ment, that climate-related matters will not have a significant impact on the Group\u2019s going concern assessment, or in the long-term (next five years). Estimate of fair value of investment properties Fair values are determined based on an annual valuation performed by an accredited external, independent valuer that is certified by the Romanian Institute of Valuers. Valuation has been made such, in accordance with the International Valuation Standards, to reflect market value of the properties, namely \u201cThe amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties, in an arm\u2019s length transaction\u201d. No account has been taken of any additional prospective purchaser with a special interest. No allowance has been made with regard to any expenses of realization, or for any taxation arising in case of disposal. The determined fair value of the investment properties is most sensitive to the degree to which comparable transactions are available, including the degree of judgement and adjustments necessary to make such market transactions comparable to the investment property being valued. The determination of the fair value of investment property may also require the use of estimates such as future cash flows from assets and discount rates applicable to those assets. In addition, development risks (such as construction and letting risks) are also taken into consideration when determining the fair value of investment properties under construction. These estimates are based on local market conditions existing at reporting date. Taking into account the characteristics of the Group\u2019s properties, as well as the features of the local market, the market comparison approach was considered in these circumstances as the most suitable in estimating the market value of the properties. As described above scenarios of fair value of investments properties also take into account the climate change and relevant regulatory requirements which may have been affecting the company\u2019s property investments portfolio. The management believes that the valuation assumptions used reflect the best estimate of the investment properties\u2019 fair value at the date of the financial statement. The key assumptions used to determine the fair value of the investment properties are further explained in Note 4. 36 Estimation of net realisable value for inventory Inventory is stated at the lower of cost and net realisable value (NRV). NRV for completed inventory property is assessed with reference to market conditions and prices existing at the reporting date. NRV in respect of inventory property under construction is assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. NRV is determined by the Group based on an annual evaluation performed by an accredited external, independent valuer. However, given the limited liquidity of the market, there is a significant degree of uncertainty in estimating the NRV. The key assumptions used to determine the net realisable value of the inventory properties are further explained in Note 5. In case of an existing pre-sale agreement, the net realizable value is determined considering the amount included in the pre-sale agreement. 2.4 Property, plant and equipment Plant and equipment is stated at cost net of accumulated depreciation and/or accumulated impairment losses, if any. Such cost includes the cost of replacing part of such plant and equipment when that cost is incurred if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets. The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may be impaired. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
IT equipment
Motor vehicles
Other
fixtures
and fittings
2-4 years
4 years
3-9 years
An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement in the year the asset is derecognised. The asset's residual values, useful lives and methods of depreciation are reviewed, and adjusted if appropriate, at each financial year end. 2.5 Investment properties Investment properties include completed investment properties and investment properties under development. Investment properties are held with the aim of achieving a long-term return from rental income or increase in value, or both. Investment properties are recognised at fair value in the statement of financial position. Initial measurement takes into consideration the property\u2019s cost price, which includes direct transaction costs such as document duty and other public duties, legal fees and due diligence costs. Subsequent expenditure is added to the investment property's carrying amount if it is probable that future economic benefits associated with the expenditure will flow to the Group and the expense can be measured reliably. Investment properties are valued at each reporting date. The values are estimated by an independent Appraiser. The valuations are based on market value approach. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred . Transfers are made to or from investment property only when there is a change in use. For a transfer from investment property to owner-occupied property, the deemed cost for subsequent accounting is the fair value at the date of change in use. If owner-occupied property becomes an investment property, the Group accounts for such property in accordance with the policy stated under property, plant and equipment up to the date of change in use. Property being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory property and is measured at the lower of cost and net realisable value (NRV). 2.6 Financial assets The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. The Group\u2019s rent and other trade receivables are measured at the transaction price determined under IFRS 15, after adjusting for significant financing component. Refer to the accounting policies on revenues from contracts with customers. In order for a financial asset to be classified and measured at amortised cost or fair value through other comprehensive income (OCI), it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. 2.7 Inventories Property acquired or being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory and is measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less cost to complete development and selling expenses. The cost of inventory recognised in profit or loss on disposal is determined with reference to the specific costs incurred on the property sold. Costs are capitalised when future cash generation is expected. Such costs include the construction costs of the inventories. Common spaces in residential properties (also included in inventory) are being allocated to each unit of account and discharged gradually as the inventory is sold. The amount of inventories recognised as an expense during the period, referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold, as well as the cost of common spaces allocated to each unit of account. The cost of inventories is measured using the following techniques: \u2713 Residential properties (at each unit of account: e.g. apartment/villa) \u2013 specific identification \u2713 Land \u2013 specific identification \u2713 Parking places \u2013 specific identification 2.8 Equity Transaction costs relating to equity transactions are recognised directly in equity. Share Issues Only the General Meeting considers Board mandates to increase the share capital for each purpose after assessing the requirements set by the Board. Different Classes of Shares RomReal has a single share class, and each share carries one vote. Efforts will be made to conduct possible transactions by the Company in its own shares through the stock exchange or in others ways at prevailing stock exchange prices. 2.9 Operating lease contracts \u2013 the Group as a lessor Rental income: Rental income is recognised over the life of the rental period. The Group has entered into commercial property leases on its investment property portfolio. The Group has determined, based on an evaluation of the terms and conditions of the arrangements (such as the lease term not constituting a major part of the economic life of the commercial property and the present value of the minimum lease payments not amounting to substantially all of the fair value of the commercial property), that it retains all the significant risks and rewards of ownership of these properties and accounts for the contracts as operating leases. 2.10 Revenue recognition Revenue includes rental income, service charges and management charges from properties, and income from property trading. Rental income is recognized on a straight -line basis over the term of the lease, when it is earned, not when cash is received. The payment term for rental income is by the end of the month for, the current month. Revenue from sale of property classified as inventory (completed) is recognized at a particular point-in-time, when the buyer takes control of goods, in case of buildings already finalized and plots of land. A contract exists between the Group and the buyer and a reasonable likelihood that payment will be made. The amount recognized is the consideration agreed upon by the parties. Revenue from sale of property classified as inventory not finalized / under development is recognized overtime provided that the apartment being constructed has no alternative use and the seller has a right to payment for the duration of the contract. The payment term for revenue from sales of inventory depends on the sales agreement, it can be for example monthly instalments described in the instalments schedule, at the date of signing the sales agreement or at a fixed date in time. Other income: Other income is recognised as it is earned. 2.11 Gain from sale of Investment property Income from sales of investment property plots: Revenue is recognized when the sales closes. Deposits cashed by the Group for the sale of plots are not recognised as revenue until control is transferred buyer, which occurs upon completion of the sale, this is when customer gets legal ownership and physical access to the property. 2.12 Foreign currency translation The consolidated financial statements are presented in euros, which is the parent company's functional and presentation currency. Each entity in the group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. Transactions in foreign currencies are initially recorded by the Group entities at their respective functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange ruling at the reporting date. All differences are taken to the income statement. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is recognised in the income statement. The functional currency of the Romanian operations is the Romanian New Leu. As at the reporting date, the assets and liabilities of these subsidiaries are translated into the presentation currency of RomReal Ltd. Group (the euro) at the rate of exchange ruling at the balance sheet date and, their income statements are translated at the average exchange rates for each month unless there have been significant fluctuations in the exchange rate over the applicable period, in which case the exchange rate at each transaction date is applied. The exchange differences arising on the translation are recognised in other comprehensive income.
December 31,
December 31,
2025
2024
Closing
5.0985
4.9741
2.13 Taxes RomReal Ltd. is incorporated in the Islands of Bermuda so is not subject to any income, withholding or capital gains taxes under current Bermuda law, but could be subject to expense due to withholding tax on dividend from foreign subsidiaries. The subsidiaries are registered in Romania and are subject to Romanian taxation rules. 2.14 Operating segments For management purposes, the group is organised into a single business unit and consequently has only one operating segment which the management monitors in terms of performance assessment. 2.15 Changes in accounting policies and disclosures The accounting policies adopted are consistent with those of the previous financial year. New and amended standards adopted by the Group and parent The accounting policies adopted, and methods of computation followed are consistent with those of the previous financial year. New standards and interpretations not yet adopted by the Group IFRS 18 will replace IAS 1 for annual reporting periods beginning after 1 January 2027. The Group is still in the process of assessing the impact of the new standard, particular in respect to the structure of the Group\u2019s statement of profit and loss, the statement of cash flows and additional disclosures required for management-defined performance measures.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "2.1 Basis for preparation The consolidated financial statements of the RomReal Group and those of the parent company have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU. All IFRS standards adopted have effective date 1 January 2025 or earlier. The consolidated financial statements and those of the parent company are presented in euros. The financial statements have been prepared on the basis of historical cost except for Investment Properties and Investment in Subsidiaries which are presented at fair value. 35 -Investment properties are classified as held for sale, if their carrying amount will be recovered through a sales transaction rather than through their continuing use. This condition is regarded as met if the sale is highly probable. The sale should be expected to qualify for recognition as a completed sale within one year from the date of classification. Investment properties classified as held for sale are recognised at fair value in the statement of financial position. -The Group\u2019s inventory properties comprise residential projects under development and construction intended for sale in the ordinary course of business. Where the Group constructs the residential projects, the individual units are handed over to the purchaser before or when they are completed. Inventory properties may comprise properties under development and construction, and completed units which are not sold. Inventory properties are measured at the lower of cost and net realisable value. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Climate-related matters Management assessed the impact of climate matters and related risks in applying significant estimates and assumptions, including impairment tests and decommissioning provision. The assessment includes both transitional risks, i.e. increased costs resulting from other regulatory requirements, and physical risks, such as critical weather events. In estimating the valuation of the investments management considered climate risks. Due to our business model, this included mainly an assessment of change in weather (storms and floods) and requirements for properties and development of landfields in the future. In respect of decommissioning of the plots management assessed it and concluded that no liability needs to be recognized. Management also considered the impact of climate matters without impact on estimated future costs. It is management's assessment that climate matters and related risks did not have a material impact on the Group\u2019s significant estimates and assumptions in these consolidated financial statements. In addition, management assessed climate-related matters in relation the going concern assessment. The assessment includes both transitional risks in the form of increased costs incurred of transitioning toward a more sustainable economy, and physical risks due to specific weather events, such as storms or floating. It is management's assess- ment, that climate-related matters will not have a significant impact on the Group\u2019s going concern assessment, or in the long-term (next five years). Estimate of fair value of investment properties Fair values are determined based on an annual valuation performed by an accredited external, independent valuer that is certified by the Romanian Institute of Valuers. Valuation has been made such, in accordance with the International Valuation Standards, to reflect market value of the properties, namely \u201cThe amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties, in an arm\u2019s length transaction\u201d. No account has been taken of any additional prospective purchaser with a special interest. No allowance has been made with regard to any expenses of realization, or for any taxation arising in case of disposal. The determined fair value of the investment properties is most sensitive to the degree to which comparable transactions are available, including the degree of judgement and adjustments necessary to make such market transactions comparable to the investment property being valued. The determination of the fair value of investment property may also require the use of estimates such as future cash flows from assets and discount rates applicable to those assets. In addition, development risks (such as construction and letting risks) are also taken into consideration when determining the fair value of investment properties under construction. These estimates are based on local market conditions existing at reporting date. Taking into account the characteristics of the Group\u2019s properties, as well as the features of the local market, the market comparison approach was considered in these circumstances as the most suitable in estimating the market value of the properties. As described above scenarios of fair value of investments properties also take into account the climate change and relevant regulatory requirements which may have been affecting the company\u2019s property investments portfolio. The management believes that the valuation assumptions used reflect the best estimate of the investment properties\u2019 fair value at the date of the financial statement. The key assumptions used to determine the fair value of the investment properties are further explained in Note 4. 36 Estimation of net realisable value for inventory Inventory is stated at the lower of cost and net realisable value (NRV). NRV for completed inventory property is assessed with reference to market conditions and prices existing at the reporting date. NRV in respect of inventory property under construction is assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. NRV is determined by the Group based on an annual evaluation performed by an accredited external, independent valuer. However, given the limited liquidity of the market, there is a significant degree of uncertainty in estimating the NRV. The key assumptions used to determine the net realisable value of the inventory properties are further explained in Note 5. In case of an existing pre-sale agreement, the net realizable value is determined considering the amount included in the pre-sale agreement. 2.4 Property, plant and equipment Plant and equipment is stated at cost net of accumulated depreciation and/or accumulated impairment losses, if any. Such cost includes the cost of replacing part of such plant and equipment when that cost is incurred if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets. The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may be impaired. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
IT equipment
Motor vehicles
Other
fixtures
and fittings
2-4 years
4 years
3-9 years
An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement in the year the asset is derecognised. The asset's residual values, useful lives and methods of depreciation are reviewed, and adjusted if appropriate, at each financial year end. 2.5 Investment properties Investment properties include completed investment properties and investment properties under development. Investment properties are held with the aim of achieving a long-term return from rental income or increase in value, or both. Investment properties are recognised at fair value in the statement of financial position. Initial measurement takes into consideration the property\u2019s cost price, which includes direct transaction costs such as document duty and other public duties, legal fees and due diligence costs. Subsequent expenditure is added to the investment property's carrying amount if it is probable that future economic benefits associated with the expenditure will flow to the Group and the expense can be measured reliably. Investment properties are valued at each reporting date. The values are estimated by an independent Appraiser. The valuations are based on market value approach. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred . Transfers are made to or from investment property only when there is a change in use. For a transfer from investment property to owner-occupied property, the deemed cost for subsequent accounting is the fair value at the date of change in use. If owner-occupied property becomes an investment property, the Group accounts for such property in accordance with the policy stated under property, plant and equipment up to the date of change in use. Property being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory property and is measured at the lower of cost and net realisable value (NRV). 2.6 Financial assets Financial assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income, or fair value through profit or loss The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. The Group\u2019s rent and other trade receivables are measured at the transaction price determined under IFRS 15, after adjusting for significant financing component. Refer to the accounting policies on revenues from contracts with customers. In order for a financial asset to be classified and measured at amortised cost or fair value through other comprehensive income (OCI), it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. 2.7 Inventories Property acquired or being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory and is measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less cost to complete development and selling expenses. The cost of inventory recognised in profit or loss on disposal is determined with reference to the specific costs incurred on the property sold. Costs are capitalised when future cash generation is expected. Such costs include the construction costs of the inventories. Common spaces in residential properties (also included in inventory) are being allocated to each unit of account and discharged gradually as the inventory is sold. The amount of inventories recognised as an expense during the period, referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold, as well as the cost of common spaces allocated to each unit of account. The cost of inventories is measured using the following techniques: \u2713 Residential properties (at each unit of account: e.g. apartment/villa) \u2013 specific identification Land \u2013 specific identification Parking places \u2013 specific identification 2.8 Equity Transaction costs relating to equity transactions are recognised directly in equity. Share Issues Only the General Meeting considers Board mandates to increase the share capital for each purpose after assessing the requirements set by the Board. Different Classes of Shares RomReal has a single share class, and each share carries one vote. Efforts will be made to conduct possible transactions by the Company in its own shares through the stock exchange or in others ways at prevailing stock exchange prices. 2.9 Operating lease contracts \u2013 the Group as a lessor Rental income: Rental income is recognised over the life of the rental period. The Group has entered into commercial property leases on its investment property portfolio. The Group has determined, based on an evaluation of the terms and conditions of the arrangements (such as the lease term not constituting a major part of the economic life of the commercial property and the present value of the minimum lease payments not amounting to substantially all of the fair value of the commercial property), that it retains all the significant risks and rewards of ownership of these properties and accounts for the contracts as operating leases. 2.10 Revenue recognition Revenue includes rental income, service charges and management charges from properties, and income from property trading. Rental income is recognized on a straight -line basis over the term of the lease, when it is earned, not when cash is received. The payment term for rental income is by the end of the month for, the current month. Revenue from sale of property classified as inventory (completed) is recognized at a particular point-in-time, when the buyer takes control of goods, in case of buildings already finalized and plots of land. A contract exists between the Group and the buyer and a reasonable likelihood that payment will be made. The amount recognized is the consideration agreed upon by the parties. Revenue from sale of property classified as inventory not finalized / under development is recognized overtime provided that the apartment being constructed has no alternative use and the seller has a right to payment for the duration of the contract. The payment term for revenue from sales of inventory depends on the sales agreement, it can be for example monthly instalments described in the instalments schedule, at the date of signing the sales agreement or at a fixed date in time. Other income: Other income is recognised as it is earned. 2.11 Gain from sale of Investment property Income from sales of investment property plots: Revenue is recognized when the sales closes. Deposits cashed by the Group for the sale of plots are not recognised as revenue until control is transferred buyer, which occurs upon completion of the sale, this is when customer gets legal ownership and physical access to the property. 2.12 Foreign currency translation The consolidated financial statements are presented in euros, which is the parent company's functional and presentation currency. Each entity in the group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. Transactions in foreign currencies are initially recorded by the Group entities at their respective functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange ruling at the reporting date. All differences are taken to the income statement. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is recognised in the income statement. The functional currency of the Romanian operations is the Romanian New Leu. As at the reporting date, the assets and liabilities of these subsidiaries are translated into the presentation currency of RomReal Ltd. Group (the euro) at the rate of exchange ruling at the balance sheet date and, their income statements are translated at the average exchange rates for each month unless there have been significant fluctuations in the exchange rate over the applicable period, in which case the exchange rate at each transaction date is applied. The exchange differences arising on the translation are recognised in other comprehensive income.
December 31,
December 31,
2025
2024
Closing
5.0985
4.9741
2.13 Taxes RomReal Ltd. is incorporated in the Islands of Bermuda so is not subject to any income, withholding or capital gains taxes under current Bermuda law, but could be subject to expense due to withholding tax on dividend from foreign subsidiaries. The subsidiaries are registered in Romania and are subject to Romanian taxation rules. 2.14 Operating segments For management purposes, the group is organised into a single business unit and consequently has only one operating segment which the management monitors in terms of performance assessment. 2.15 Changes in accounting policies and disclosures The accounting policies adopted are consistent with those of the previous financial year. New and amended standards adopted by the Group and parent The accounting policies adopted, and methods of computation followed are consistent with those of the previous financial year. New standards and interpretations not yet adopted by the Group IFRS 18 will replace IAS 1 for annual reporting periods beginning after 1 January 2027. The Group is still in the process of assessing the impact of the new standard, particular in respect to the structure of the Group\u2019s statement of profit and loss, the statement of cash flows and additional disclosures required for management-defined performance measures.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "2.1 Basis for preparation The consolidated financial statements of the RomReal Group and those of the parent company have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU. All IFRS standards adopted have effective date 1 January 2025 or earlier.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "2.2 Consolidation The consolidated financial statements comprise the financial statements of RomReal Ltd. and its subsidiaries as of 31 December 2025 and 31 December 2024; the Group was established in the autumn 2005. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be consolidated until the date that such control ceases. The financial statements of the subsidiaries are prepared for the same reporting year as the parent company, using consistent accounting policies. All intra-group balances, transactions, income and expenses and profits and losses resulting from intra-group transactions are eliminated in full.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "value": "The financial statements of the subsidiaries are prepared for the same reporting year as the parent company, using consistent accounting policies. All intra-group balances, transactions, income and expenses and profits and losses resulting from intra-group transactions are eliminated in full.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "2.3 Significant accounting judgements, estimates and assumptions The preparation of the Group's financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the reporting date. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods. Judgements In the process of applying the Group's accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognised in the consolidated financial statements. Classification of property RomReal determines whether a property is classified as investment property, assets held for sale or inventory based on factors like the nature of the property and the intention to hold it. -RomReal\u2019s investment property comprises land and buildings which are not occupied substantially for use by, or in the operations of, the Group, nor for sale in the ordinary course of business, but are held primarily to earn rental income and capital appreciation. Investment properties are recognised at fair value, based on valuation by independent, external appraiser.
35
-Investment properties are classified as held for sale, if their carrying amount will be recovered through a sales
transaction rather than through their continuing use. This condition is regarded as met if the sale is highly
probable. The sale should be expected to qualify for recognition as a completed sale within one year from the date
of classification. Investment properties classified as held for sale are recognised at fair value in the statement of
financial position.
-The Group\u2019s inventory properties comprise residential projects under development and construction
intended for sale in the ordinary course of business. Where the Group constructs the residential projects, the
individual units are handed over to the purchaser before or when they are completed. Inventory properties may
comprise properties under development and construction, and completed units which are not sold. Inventory
properties are measured at the lower of cost and net realisable value.
Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date,
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within
the next financial year, are described below. The Group based its assumptions and estimates on parameters available
when the consolidated financial statements were prepared. Existing circumstances and assumptions about future
developments, however, may change due to market changes or circumstances arising that are beyond the control
of the Group. Such changes are reflected in the assumptions when they occur.
Climate-related matters
Management assessed the impact of climate matters and related risks in applying significant estimates and
assumptions, including impairment tests and decommissioning provision. The assessment includes both transitional
risks, i.e. increased costs resulting from other regulatory requirements, and physical risks, such as critical weather
events.
In estimating the valuation of the investments management considered climate risks. Due to our business model,
this included mainly an assessment of change in weather (storms and floods) and requirements for properties and
development of landfields in the future.
In respect of decommissioning of the plots management assessed it and concluded that no liability needs to be
recognized. Management also considered the impact of climate matters without impact on estimated future costs.
It is management's assessment that climate matters and related risks did not have a material impact on the Group\u2019s
significant estimates and assumptions in these consolidated financial statements.
In addition, management assessed climate-related matters in relation the going concern assessment. The assessment
includes both transitional risks in the form of increased costs incurred of transitioning toward a more sustainable
economy, and physical risks due to specific weather events, such as storms or floating. It is management's assess-
ment, that climate-related matters will not have a significant impact on the Group\u2019s going concern assessment, or
in the long-term (next five years).
Estimate of fair value of investment properties
Fair values are determined based on an annual valuation performed by an accredited external, independent valuer
that is certified by the Romanian Institute of Valuers. Valuation has been made such, in accordance with the
International Valuation Standards, to reflect market value of the properties, namely \u201cThe amount for which an asset
could be exchanged or a liability settled, between knowledgeable, willing parties, in an arm\u2019s length transaction\u201d.
No account has been taken of any additional prospective purchaser with a special interest. No allowance has been
made with regard to any expenses of realization, or for any taxation arising in case of disposal. The determined fair
value of the investment properties is most sensitive to the degree to which comparable transactions are available,
including the degree of judgement and adjustments necessary to make such market transactions comparable to the
investment property being valued. The determination of the fair value of investment property may also require the
use of estimates such as future cash flows from assets and discount rates applicable to those assets. In addition,
development risks (such as construction and letting risks) are also taken into consideration when determining the
fair value of investment properties under construction. These estimates are based on local market conditions
existing at reporting date.
Taking into account the characteristics of the Group\u2019s properties, as well as the features of the local market, the
market comparison approach was considered in these circumstances as the most suitable in estimating the market
value of the properties. As described above scenarios of fair value of investments properties also take into account
the climate change and relevant regulatory requirements which may have been affecting the company\u2019s property
investments portfolio.
The management believes that the valuation assumptions used reflect the best estimate of the investment properties\u2019
fair value at the date of the financial statement. The key assumptions used to determine the fair value of the
investment properties are further explained in Note 4.
36 Estimation of net realisable value for inventory Inventory is stated at the lower of cost and net realisable value (NRV). NRV for completed inventory property is assessed with reference to market conditions and prices existing at the reporting date. NRV in respect of inventory property under construction is assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. NRV is determined by the Group based on an annual evaluation performed by an accredited external, independent valuer. However, given the limited liquidity of the market, there is a significant degree of uncertainty in estimating the NRV. The key assumptions used to determine the net realisable value of the inventory properties are further explained in Note 5. In case of an existing pre-sale agreement, the net realizable value is determined considering the amount included in the pre-sale agreement.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "2.4 Property, plant and equipment Plant and equipment is stated at cost net of accumulated depreciation and/or accumulated impairment losses, if any. Such cost includes the cost of replacing part of such plant and equipment when that cost is incurred if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets. The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may be impaired. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
IT equipment
Motor vehicles
Other
fixtures
and fittings
2-4 years
4 years
3-9 years
An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement in the year the asset is derecognised. The asset's residual values, useful lives and methods of depreciation are reviewed, and adjusted if appropriate, at each financial year end.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "2.4 Property, plant and equipment Plant and equipment is stated at cost net of accumulated depreciation and/or accumulated impairment losses, if any. Such cost includes the cost of replacing part of such plant and equipment when that cost is incurred if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets. The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may be impaired. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
IT equipment
Motor vehicles
Other
fixtures
and fittings
2-4 years
4 years
3-9 years
An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement in the year the asset is derecognised. The asset's residual values, useful lives and methods of depreciation are reviewed, and adjusted if appropriate, at each financial year end.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-328": { "value": "Depreciation is calculated on a straight-line basis over the useful life of the assets. The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may be impaired. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
IT equipment
Motor vehicles
Other
fixtures
and fittings
2-4 years
4 years
3-9 years
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "2.5 Investment properties Investment properties include completed investment properties and investment properties under development. Investment properties are held with the aim of achieving a long-term return from rental income or increase in value, or both. Investment properties are recognised at fair value in the statement of financial position. Initial measurement takes into consideration the property\u2019s cost price, which includes direct transaction costs such as document duty and other public duties, legal fees and due diligence costs. Subsequent expenditure is added to the investment property's carrying amount if it is probable that future economic benefits associated with the expenditure will flow to the Group and the expense can be measured reliably. Investment properties are valued at each reporting date. The values are estimated by an independent Appraiser. The valuations are based on market value approach. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred . Transfers are made to or from investment property only when there is a change in use. For a transfer from investment property to owner-occupied property, the deemed cost for subsequent accounting is the fair value at the date of change in use. If owner-occupied property becomes an investment property, the Group accounts for such property in accordance with the policy stated under property, plant and equipment up to the date of change in use. Property being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory property and is measured at the lower of cost and net realisable value (NRV).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "2.6 Financial assets ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "2.6 Financial assets ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "2.6 Financial assets Financial assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income, or fair value through profit or loss The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. The Group\u2019s rent and other trade receivables are measured at the transaction price determined under IFRS 15, after adjusting for significant financing component. Refer to the accounting policies on revenues from contracts with customers. In order for a financial asset to be classified and measured at amortised cost or fair value through other comprehensive income (OCI), it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "2.7 Inventories Property acquired or being constructed for sale in the ordinary course of business, rather than to be held for rental or capital appreciation, is held as inventory and is measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less cost to complete development and selling expenses. The cost of inventory recognised in profit or loss on disposal is determined with reference to the specific costs incurred on the property sold. Costs are capitalised when future cash generation is expected. Such costs include the construction costs of the inventories. Common spaces in residential properties (also included in inventory) are being allocated to each unit of account and discharged gradually as the inventory is sold. The amount of inventories recognised as an expense during the period, referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold, as well as the cost of common spaces allocated to each unit of account. The cost of inventories is measured using the following techniques: Residential properties (at each unit of account: e.g. apartment/villa) \u2013 specific identification Land \u2013 specific identification Parking places \u2013 specific identification", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "2.8 Equity Transaction costs relating to equity transactions are recognised directly in equity. Share Issues Only the General Meeting considers Board mandates to increase the share capital for each purpose after assessing the requirements set by the Board. Different Classes of Shares RomReal has a single share class, and each share carries one vote. Efforts will be made to conduct possible transactions by the Company in its own shares through the stock exchange or in others ways at prevailing stock exchange prices. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "2.9 Operating lease contracts \u2013 the Group as a lessor Rental income: Rental income is recognised over the life of the rental period. The Group has entered into commercial property leases on its investment property portfolio. The Group has determined, based on an evaluation of the terms and conditions of the arrangements (such as the lease term not constituting a major part of the economic life of the commercial property and the present value of the minimum lease payments not amounting to substantially all of the fair value of the commercial property), that it retains all the significant risks and rewards of ownership of these properties and accounts for the contracts as operating leases. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "2.10 Revenue recognition Revenue includes rental income, service charges and management charges from properties, and income from property trading. Rental income is recognized on a straight -line basis over the term of the lease, when it is earned, not when cash is received. The payment term for rental income is by the end of the month for, the current month. Revenue from sale of property classified as inventory (completed) is recognized at a particular point-in-time, when the buyer takes control of goods, in case of buildings already finalized and plots of land. A contract exists between the Group and the buyer and a reasonable likelihood that payment will be made. The amount recognized is the consideration agreed upon by the parties. Revenue from sale of property classified as inventory not finalized / under development is recognized overtime provided that the apartment being constructed has no alternative use and the seller has a right to payment for the duration of the contract. The payment term for revenue from sales of inventory depends on the sales agreement, it can be for example monthly instalments described in the instalments schedule, at the date of signing the sales agreement or at a fixed date in time. Other income: Other income is recognised as it is earned. 2.11 Gain from sale of Investment property Income from sales of investment property plots: Revenue is recognized when the sales closes. Deposits cashed by the Group for the sale of plots are not recognised as revenue until control is transferred buyer, which occurs upon completion of the sale, this is when customer gets legal ownership and physical access to the property.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "2.12 Foreign currency translation The consolidated financial statements are presented in euros, which is the parent company's functional and presentation currency. Each entity in the group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. Transactions in foreign currencies are initially recorded by the Group entities at their respective functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange ruling at the reporting date. All differences are taken to the income statement. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is recognised in the income statement. The functional currency of the Romanian operations is the Romanian New Leu. As at the reporting date, the assets and liabilities of these subsidiaries are translated into the presentation currency of RomReal Ltd. Group (the euro) at the rate of exchange ruling at the balance sheet date and, their income statements are translated at the average exchange rates for each month unless there have been significant fluctuations in the exchange rate over the applicable period, in which case the exchange rate at each transaction date is applied. The exchange differences arising on the translation are recognised in other comprehensive income.
December 31,
December 31,
2025
2024
Closing
5.0985
4.9741
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "The consolidated financial statements are presented in euros, which is the parent company's functional and presentation currency. Each entity in the group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "2.13 Taxes RomReal Ltd. is incorporated in the Islands of Bermuda so is not subject to any income, withholding or capital gains taxes under current Bermuda law, but could be subject to expense due to withholding tax on dividend from foreign subsidiaries. The subsidiaries are registered in Romania and are subject to Romanian taxation rules. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "2.14 Operating segments For management purposes, the group is organised into a single business unit and consequently has only one operating segment which the management monitors in terms of performance assessment.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "2.15 Changes in accounting policies and disclosures The accounting policies adopted are consistent with those of the previous financial year. New and amended standards adopted by the Group and parent The accounting policies adopted, and methods of computation followed are consistent with those of the previous financial year. New standards and interpretations not yet adopted by the Group IFRS 18 will replace IAS 1 for annual reporting periods beginning after 1 January 2027. The Group is still in the process of assessing the impact of the new standard, particular in respect to the structure of the Group\u2019s statement of profit and loss, the statement of cash flows and additional disclosures required for management-defined performance measures.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Note 3 PROPERTY, PLANT AND EQUIPMENT
Figures in EUR -
Consolidated
IT equipment
Motor vehicles
Other fixture and
Total
fittigs
Gross book value as at
December 31, 2024
53,126
81,615
43,362
178,103
Additions in period
1,921
-
23,454
25,375
Disposals in period
-
(7,984)
(4,123)
(12,107)
Translation difference
(1,318)
(1,902)
(1,243)
(4,463)
Gross book value as at
December 31, 2025
53,729
71,729
61,450
186,908
Accumulated Depreciation
as at December 31, 2024
(43,011)
(64,052)
(25,596)
(132,659)
Charge for the period
(6,833)
(4,961)
(8,762)
(20,556)
Disposals in the period
-
7,984
3,663
11,647
Translation difference
1,126
1,529
854
3,509
Accumulated Depreciation
as at December 31, 2025
(48,718)
(59,500)
(29,841)
(138,059)
Net book Value as at
December 31, 2024
10,115
17,563
17,766
45,444
Net book Value as at
December 31, 2025
5,011
12,229
31,609
48,849
Depreciation method
Linear
Linear
Linear
Depreciation period
(Years)
2-4
4
3-9
There were no impairment charges in 2025 and 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "
Figures in EUR -
Consolidated
IT equipment
Motor vehicles
Other fixture and
Total
fittigs
Gross book value as at
December 31, 2024
53,126
81,615
43,362
178,103
Additions in period
1,921
-
23,454
25,375
Disposals in period
-
(7,984)
(4,123)
(12,107)
Translation difference
(1,318)
(1,902)
(1,243)
(4,463)
Gross book value as at
December 31, 2025
53,729
71,729
61,450
186,908
Accumulated Depreciation
as at December 31, 2024
(43,011)
(64,052)
(25,596)
(132,659)
Charge for the period
(6,833)
(4,961)
(8,762)
(20,556)
Disposals in the period
-
7,984
3,663
11,647
Translation difference
1,126
1,529
854
3,509
Accumulated Depreciation
as at December 31, 2025
(48,718)
(59,500)
(29,841)
(138,059)
Net book Value as at
December 31, 2024
10,115
17,563
17,766
45,444
Net book Value as at
December 31, 2025
5,011
12,229
31,609
48,849
Depreciation method
Linear
Linear
Linear
Depreciation period
(Years)
2-4
4
3-9
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "Note 4 INVESTMENTS PROPERTIES
Figures in EUR - Consolidated
2025
2024
Opening balance as at January 1
2,607,400
3,645,080
Additions in period
42
9,966
Sales
-
(1,267,753)
Fair value adjustment during the period
(168,405)
219,845
Translation differences
(61,737)
261
Carrying amount as at December 31
2,377,300
2,607,400
The amounts presented as Sales in Note 4 in amount of EUR 0 in 2025 (EUR 1,267,753 in 2024) plus Net gain on sell of investment property in amount of EUR 0 in 2025 (EUR 5,384 in 2024) deviates from the amounts presented in the Statement of cash flows Sales of investment property in amount of EUR 1,845,449 in 2024 (EUR 1,845,449 in 2024), due to previous years credit sales.
Figures in EUR - Consolidated
2025
2024
Investment property generating rental income
2,214,000
2,437,000
Investment property not generating rental income
163,300
170,400
Carrying amount as at December 31
2,377,300
2,607,400
The investment property generating rental income is an agro-fruit and non-food market \u2013 Balada Market - located in the center of Constanta. Rental revenue generated in 2025 is EUR 268,217 (EUR 269,258 in 2024), estimated occupancy ration in 2025 was 80% (in 2024 80%). The investment property not generating rental income is a plot of land \u2013 Ovidiu Residence 3. Direct operating expenses from the investment property was EUR 274,361 in 2025 (EUR 305,402 in 2024). The Group has no contractual obligations on the properties. Investment properties consist of land and buildings at various locations in Romania. The fair value of investment property as at 31 December 2025 is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification in Romania and who has recent experience in the location and categories of the investment property being valued. Additionally, for those properties where pre-sale agreements were in place, the sale value included in the respective sale agreements has been used for the purposes of the valuation. Valuation has been made such, in accordance with the International Valuation Standards, to reflect market value of the properties, namely \u201cThe amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties, in an arm\u2019s length transaction\u201d. No account has been taken of any additional prospective purchaser with a special interest. No allowance has been made with regard to any expenses of realization, or for any taxation arising in case of disposal. With regard to the valuation methodology, the approaches used was the market approach, using the direct comparison method. When data is available, the market comparison approach is the most direct and systematic approach as it recognizes that property prices are determined by the market. Valuation by comparison is essentially objective since it is based on an analysis of the price achieved or offered for sites with broadly similar development characteristics with the land being valued. In line with the market practice, the valuation of assets is determined and quoted in EUR. While the basis for preparation of accounting records is RON the EUR/RON exchange rate movements result into currency differences which are reflected as an adjustment to the carrying value of the investment property. Taking into account the characteristics of the Group\u2019s properties, as well as the features of the local market, the market comparison approach was considered in these circumstances as the most suitable in estimating the market value of the properties, this also relates for investment properties with rental income based on the estimated value on the plot. For each property, several comparables were selected and the following elements of comparison were considered: price, real property rights transferred, financing terms, conditions of sale, expenditures made immediately after the purchase, location, area, visibility and frontage, utilities, access, public transportation, existing buildings, existing potential building permitting and best use. The properties have been inspected along with the surrounding neighbourhood and location from which comparable data was drawn where possible. The limited liquidity of the market has resulted in comparables being mainly based on the most recent asking prices. In such cases, several adjustments ranging on average between 10-30% were applied to the asking prices to adjust for reduced liquidity, difference in size, accessibility, permitting, etc. Within the fair value hierarchy, based on the lowest level input that is significant to the fair value measurement the above-described valuation of investment properties is categorised as Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. In arriving at their estimates of market values the valuators used their market knowledge and professional judgement and did not rely solely on historical transactional comparable. In these circumstances, there was a greater degree of uncertainty than which exists in a more active market in estimating the market values of investment property. Furthermore, given the rapid change on the market, significant alterations of value can be encountered within short periods of time. Unforeseen macroeconomic or political crises can have a sudden and dramatic effect on markets. This could manifest itself by either panic buying or selling, or simply disinclination to trade until it is clear how prices in the market will be affected in the longer term. There have been no transfers between Levels in the hierarchy as compared to the previous reporting period. Land price per square meter is the most significant unobservable input. This is set by the independent property valuers based on similar transactions in the area. For the numbers presented in the financial statement for 2025, it has been used a price per square meter on Ovidiu Residence 3 plot in the interval 17 EUR to 23 EUR and on Balada Market plot in the interval 245 EUR to 308 EUR The value is sensitive to changes in the price per square meter and 10% changes in the price per square meter will give a change in valuation of close to 10% as well.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "Note 5 INVENTORIES Figures in EUR - Consolidated 2025 2024 Opening balance 6,701,45 6,571,475 Additions 511,989 1,700,583 Disposals (976,194) (393,543) Transfers from Investment Properties - - Change in provisions 1,756,988 (1,181,616) F/X reserve (172,012) 4,346 Balance as at December 31 7,822,015 6,701,245 Inventories consist of the development projects of the Group. These are carried at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less estimated costs of completion and the estimated costs to make the sale. For the residential units (i.e. apartments and parking spaces) located in Block J of the Oasis Residences property, given the change in physical status as of December 2025\u2014from development property to completed units\u2014 in line with Valuation Standards recommendation, the valuation has been carried out using the market approach (comparable transactions method), instead of the residual method applied in prior valuations. The market approach estimates value based on comparable, recently sold assets (the \"sales comparison approach\"), whereas the residual method calculates the value of an asset by determining the Gross Development Value (GDV) of a future project and subtracting all estimated costs, including developer profit. The change in valuation method for Block J is the main driver for the change in provisions in 2025 in amount of EUR 1,754,988. The development projects of the group are in different stages of development:
Figures in EUR - Consolidated
2025
2024
Land
3,650,651
1,135,552
Land and buildings under development
1,292,900
5,206,243
Finished goods and land
2,878,464
359,450
Balance as at December 31
7,822,015
6,701,245
At year-end 2025, inventories relate to the Oasis project (EUR 6.7 million) and Industrial Park (EUR 1.1 million). The net realisable value test in 2025 resulted in a reversal of provision. Oasis project The property is located on Lacului/ Cocorilor street, Ovidiu, Constanta County, being represented by a 20,407 sqm land plot formed by 52 smaller plots and the related constructions: 2 blocks of flats. The first apartment block (36 apartments) is completed, the sales and marketing activities continue, until 31 st December 2025 9 apartments were sold. On the second apartment structure, construction works were resumed in the summer of 2023, vital external works like windows and hydro isolation is finished. Interior works will not start before a satisfactory sales progress is realised in the first apartment block. Remaining investment on the project is budgeted at EUR 0.9 million, mainly for utilities and completion of the second structure, which is set for July 2026. At 31 December 2025 the historical cost for the Oasis project is EUR 6.7 million and accumulated impairment provision is fully reversed. Industrial Park The project is still advertised for sale. The development activity in the neighbourhood is expanding including various NATO/Romanian defence projects. The works to renew the infrastructure building permit is expected before the end of the second quarter of 2026. The Company has finalised the work of electricity including a transformer inside the plot during 4th quarter 2025. The Company is experiencing a steady number of enquires by potential buyers of plots on the land and digging and other visual activities on the land should result in more decisive progress in certain negotiations. This work is expected to commence during summer 2026. At 31 December 2025 the historical cost for the Industrial Park project is EUR 2.6 million and accumulated impairment provision is EUR 1.5 million. Lake Side The houses were sold during 2025. The final transfer of the agreed land (promenade area), about 700m2 took place at the end of 2025 and therefore the Lake Side project is closed, and no more property is available for sale. Operating Cycle The operating cycle is defined as the average period between the acquisition of inventory and the collection of cash from receivables generated from the sale of that inventory. The Company uses this cycle as a key metric for managing liquidity and operational efficiency. The Company operates across multiple business lines, each with distinct operating cycles that influence liquidity, cash flow management, and operational performance. Summary of Operating Cycles:
Business Line
Operating Cycle (Years)
Business Line A - Residential
20
Business Line B - Industrial
20
The long-term operating cycle is explained by the fact that land was acquired between 2005 \u2013 2007, however due to the global crises, the real estate projects were put on hold. The building authorization on the development projects were dully reauthorized and the construction works resumed starting 2022. Within the fair value hierarchy, based on the lowest level input that is significant to the fair value measurement the above-described estimate of net realisable value is categorised as Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. In arriving at their estimates of market values the valuators used their market knowledge and professional judgement. The net realisable value was assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. There have been no transfers between Levels in the hierarchy as compared to the previous reporting period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "Note 5 INVENTORIES Figures in EUR - Consolidated 2025 2024 Opening balance 6,701,45 6,571,475 Additions 511,989 1,700,583 Disposals (976,194) (393,543) Transfers from Investment Properties - - Change in provisions 1,756,988 (1,181,616) F/X reserve (172,012) 4,346 Balance as at December 31 7,822,015 6,701,245 Inventories consist of the development projects of the Group. These are carried at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less estimated costs of completion and the estimated costs to make the sale. For the residential units (i.e. apartments and parking spaces) located in Block J of the Oasis Residences property, given the change in physical status as of December 2025\u2014from development property to completed units\u2014 in line with Valuation Standards recommendation, the valuation has been carried out using the market approach (comparable transactions method), instead of the residual method applied in prior valuations. The market approach estimates value based on comparable, recently sold assets (the \"sales comparison approach\"), whereas the residual method calculates the value of an asset by determining the Gross Development Value (GDV) of a future project and subtracting all estimated costs, including developer profit. The change in valuation method for Block J is the main driver for the change in provisions in 2025 in amount of EUR 1,754,988. The development projects of the group are in different stages of development:
Figures in EUR - Consolidated
2025
2024
Land
3,650,651
1,135,552
Land and buildings under development
1,292,900
5,206,243
Finished goods and land
2,878,464
359,450
Balance as at December 31
7,822,015
6,701,245
At year-end 2025, inventories relate to the Oasis project (EUR 6.7 million) and Industrial Park (EUR 1.1 million). The net realisable value test in 2025 resulted in a reversal of provision. Oasis project The property is located on Lacului/ Cocorilor street, Ovidiu, Constanta County, being represented by a 20,407 sqm land plot formed by 52 smaller plots and the related constructions: 2 blocks of flats. The first apartment block (36 apartments) is completed, the sales and marketing activities continue, until 31 st December 2025 9 apartments were sold. On the second apartment structure, construction works were resumed in the summer of 2023, vital external works like windows and hydro isolation is finished. Interior works will not start before a satisfactory sales progress is realised in the first apartment block. Remaining investment on the project is budgeted at EUR 0.9 million, mainly for utilities and completion of the second structure, which is set for July 2026. At 31 December 2025 the historical cost for the Oasis project is EUR 6.7 million and accumulated impairment provision is fully reversed. Industrial Park The project is still advertised for sale. The development activity in the neighbourhood is expanding including various NATO/Romanian defence projects. The works to renew the infrastructure building permit is expected before the end of the second quarter of 2026. The Company has finalised the work of electricity including a transformer inside the plot during 4th quarter 2025. The Company is experiencing a steady number of enquires by potential buyers of plots on the land and digging and other visual activities on the land should result in more decisive progress in certain negotiations. This work is expected to commence during summer 2026. At 31 December 2025 the historical cost for the Industrial Park project is EUR 2.6 million and accumulated impairment provision is EUR 1.5 million. Lake Side The houses were sold during 2025. The final transfer of the agreed land (promenade area), about 700m2 took place at the end of 2025 and therefore the Lake Side project is closed, and no more property is available for sale. Operating Cycle The operating cycle is defined as the average period between the acquisition of inventory and the collection of cash from receivables generated from the sale of that inventory. The Company uses this cycle as a key metric for managing liquidity and operational efficiency. The Company operates across multiple business lines, each with distinct operating cycles that influence liquidity, cash flow management, and operational performance. Summary of Operating Cycles:
Business Line
Operating Cycle (Years)
Business Line A - Residential
20
Business Line B - Industrial
20
The long-term operating cycle is explained by the fact that land was acquired between 2005 \u2013 2007, however due to the global crises, the real estate projects were put on hold. The building authorization on the development projects were dully reauthorized and the construction works resumed starting 2022. Within the fair value hierarchy, based on the lowest level input that is significant to the fair value measurement the above-described estimate of net realisable value is categorised as Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. In arriving at their estimates of market values the valuators used their market knowledge and professional judgement. The net realisable value was assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. There have been no transfers between Levels in the hierarchy as compared to the previous reporting period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "Within the fair value hierarchy, based on the lowest level input that is significant to the fair value measurement the above-described estimate of net realisable value is categorised as Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. In arriving at their estimates of market values the valuators used their market knowledge and professional judgement. The net realisable value was assessed with reference to market prices at the reporting date for similar completed property, less estimated costs to complete construction and less the estimated costs to make the sale. There have been no transfers between Levels in the hierarchy as compared to the previous reporting period. Fair value The fair value of the Group\u2019s financial assets and liabilities is equal to the carrying amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "Note 6 TRADE RECEIVABLES AND OTHER CURRENT ASSETS
Figures in EUR
Consolidated
2025
2024
Short term investments
-
603,124
Trade receivables
264,657
1,643,282
VAT receivable
16,306
105,920
Other prepayments
11,318
36,863
Other short-term receivables
9,603
18,252
Total
301,884
2,407,441
Trade receivables include mainly receivables related to the sales of plots for which an instalments payment schedule has been agreed by the Group and other receivables resulting in the ordinary course of business in respect of the lease agreements for some of the rent yielding investment properties and the rest in sundry debtors. For the trade receivables included in current assets, the schedule of instalments payment shows a timing of expected payments within one year and 4% interest. Consolidated short term investments EUR 0 at 31 December 2024 represent short term bank deposits (EUR 603,124 at 31 December 2024). Trade receivable from sale of plots having a timing of expected payment of more than 1 (one) year are disclosed as non-current assets, in amount of EUR 10,331 at 31 December 2025 (EUR 200,000 at 31 December 2024). Parent company trade receivables refer to other short-term receivables. At 31 December management has assessed expected credit losses to be zero, due to full collateral in place. The analysis of receivables that are past due is set out below: Total Neither past Past due due nor <30 days 30-60 days 60-90 days 90-120 days >120 days impaired 2025 264,657 264,657 - - - - - 2024 1,643,282 1,643,282 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "Note 6 TRADE RECEIVABLES AND OTHER CURRENT ASSETS
Figures in EUR
Consolidated
2025
2024
Short term investments
-
603,124
Trade receivables
264,657
1,643,282
VAT receivable
16,306
105,920
Other prepayments
11,318
36,863
Other short-term receivables
9,603
18,252
Total
301,884
2,407,441
Trade receivables include mainly receivables related to the sales of plots for which an instalments payment schedule
has been agreed by the Group and other receivables resulting in the ordinary course of business in respect of the
lease agreements for some of the rent yielding investment properties and the rest in sundry debtors.
For the trade receivables included in current assets, the schedule of instalments payment shows a timing of expected
payments within one year and 4% interest.
Consolidated short term investments EUR 0 at 31 December 2024 represent short term bank deposits (EUR 603,124 at 31 December 2024). Trade receivable from sale of plots having a timing of expected payment of more than 1 (one) year are disclosed as non-current assets, in amount of EUR 10,331 at 31 December 2025 (EUR 200,000 at 31 December 2024). Parent company trade receivables refer to other short-term receivables. At 31 December management has assessed expected credit losses to be zero, due to full collateral in place. The analysis of receivables that are past due is set out below:
Total
Neither past
Past due
due nor
<30 days
30-60 days
60-90 days
90-120 days
>120 days
impaired
2025
264,657
264,657
-
-
-
-
-
2024
1,643,282
1,643,282
-
-
-
-
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "
Note 7 SHARE CAPITAL AND PAID-IN CAPITAL
Figures in EUR
Number of
Share
Contributed
Treasury
Paid in share
shares
capital
Surplus
shares
capital
Total share capital
-
January 1, 2024
41,367,783
103,419
87,117,249
87,220,668
New issues in the period
-
-
-
-
-
Reduction in par value of
shares
-
-
-
-
-
Repurchased own shares
(1,032,461)
(185,785)
(185,785)
Total share capital
(185,785)
December 31, 2024
40,335,322
103,419
87,117,249
87,034,883
New issues in the period
-
-
-
-
-
Reduction in par value of
shares
-
-
-
-
-
Repurchased own shares
-
-
-
-
-
Total share capital
(185,785)
December 31, 2025
,322
40,335
103,419
87,117,249
87,034,883
There were no changes to the share capital or the number of issued shares during 2025 and 2024.
During 2024, the company repurchased own shares in amount of 0.2 million euro, thus decreasing the outstanding
shares by 2.5%. The purpose of having treasury shares is to increases earnings per share (EPS) and improves return
on equity (ROE).
45
Shareholders rights
Rank
Name
Holding
Ownership
1
SIX SIS AG
10,328,200
24.98%
2
GR\u00d8NSKAG, KJETIL
6,023,006
14.56%
3
THORKILDSEN, WENCHE
5,392,985
13.04%
4
SAGA EIENDOM AS
3,386,636
8.19%
5
AUSTB\u00d8, EDVIN
2,108,500
5.10%
6
Danske Bank A/S
1,738,392
4.20%
7
GR\u00d8NLAND, STEINAR
1,659,867
4.01%
8
Kvaal Invest as
1,307,300
3.16%
9
Orakel as
1,101,000
2.66%
10
Energi Invest as
1,100,000
2.66%
11
RomReal Ltd
1,032,461
2.50%
12
Spar Kapital Investor as
940,236
2.27%
13
THORKILDSEN INVEST AS
829,478
2.01%
14
Arild Persson
722,912
1.75%
15
Anders Hoen
689,557
1.67%
16
AKSEL MAGDAHL
379,573
0.97%
17
Citibank
220,000
0.53%
18
Jo Egil Aalerud
166,864
0.40%
19
Eurotrade AS
161,952
0.39%
20
Nordnet Bank
136,202
0.34%
TOP 20
39,425,121
95.39%
Please see above the list of the top 20 shareholders in RomReal as of 14 March 2026: The total issued number of shares at the end Q4 2025 was 41,367,783 and the table above is of 14 March 2026. (13) Thorkildsen Invest AS is a Company controlled by the Kay Thorkildsen family. (2) Chairman Kjetil Gr\u00f8nskag owns directly and indirectly 6,023,006 shares corresponding to 14.56%. The above list is the 20 largest shareholders according to the Euronext VPS print out; please note that shareholders might use different accounts and account names, adding to their total holding. (11) RomReal owns 2.50% of its own shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "Note 7 SHARE CAPITAL AND PAID-IN CAPITAL
Figures in EUR
Number of
Share
Contributed
Treasury
Paid in share
shares
capital
Surplus
shares
capital
Total share capital
-
January 1, 2024
41,367,783
103,419
87,117,249
87,220,668
New issues in the period
-
-
-
-
-
Reduction in par value of
shares
-
-
-
-
-
Repurchased own shares
(1,032,461)
(185,785)
(185,785)
Total share capital
(185,785)
December 31, 2024
40,335,322
103,419
87,117,249
87,034,883
New issues in the period
-
-
-
-
-
Reduction in par value of
shares
-
-
-
-
-
Repurchased own shares
-
-
-
-
-
Total share capital
(185,785)
December 31, 2025
,322
40,335
103,419
87,117,249
87,034,883
There were no changes to the share capital or the number of issued shares during 2025 and 2024. During 2024, the company repurchased own shares in amount of 0.2 million euro, thus decreasing the outstanding shares by 2.5%. The purpose of having treasury shares is to increases earnings per share (EPS) and improves return on equity (ROE).
45
Shareholders rights
Rank
Name
Holding
Ownership
1
SIX SIS AG
10,328,200
24.98%
2
GR\u00d8NSKAG, KJETIL
6,023,006
14.56%
3
THORKILDSEN, WENCHE
5,392,985
13.04%
4
SAGA EIENDOM AS
3,386,636
8.19%
5
AUSTB\u00d8, EDVIN
2,108,500
5.10%
6
Danske Bank A/S
1,738,392
4.20%
7
GR\u00d8NLAND, STEINAR
1,659,867
4.01%
8
Kvaal Invest as
1,307,300
3.16%
9
Orakel as
1,101,000
2.66%
10
Energi Invest as
1,100,000
2.66%
11
RomReal Ltd
1,032,461
2.50%
12
Spar Kapital Investor as
940,236
2.27%
13
THORKILDSEN INVEST AS
829,478
2.01%
14
Arild Persson
722,912
1.75%
15
Anders Hoen
689,557
1.67%
16
AKSEL MAGDAHL
379,573
0.97%
17
Citibank
220,000
0.53%
18
Jo Egil Aalerud
166,864
0.40%
19
Eurotrade AS
161,952
0.39%
20
Nordnet Bank
136,202
0.34%
TOP 20
39,425,121
95.39%
Please see above the list of the top 20 shareholders in RomReal as of 14 March 2026: The total issued number of shares at the end Q4 2025 was 41,367,783 and the table above is of 14 March 2026. (13) Thorkildsen Invest AS is a Company controlled by the Kay Thorkildsen family. (2) Chairman Kjetil Gr\u00f8nskag owns directly and indirectly 6,023,006 shares corresponding to 14.56%. The above list is the 20 largest shareholders according to the Euronext VPS print out; please note that shareholders might use different accounts and account names, adding to their total holding. (11) RomReal owns 2.50% of its own shares. Note 8 RETAINED EARNINGS Movements in retained earnings for the Group can be analysed as follows:
Figures in EUR
Consolidated
Retained earnings as of December 31, 2024
(75,961,490)
Net profit in the period
1,587,623
Retained earnings as of December 31, 2025
(74,373,867)
No dividends will be distributed by the Group in respect of 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "Note 9 CASH Cash amounts to EUR 5,986,795 at 31 December 2025 (EUR 3,254,876 at 31 December 2024). At parent company level, cash amounts to EUR 3,078,473 at 31 December 2025 (EUR 645,542 at 31 December 2024). There are no restrictions on the cash balance", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "There are no restrictions on the cash balances. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Note 10 TRADE AND OTHER PAYABLES Trade payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.
Figures in EUR
Consolidated
2025
2024
Trade payables
5,594
63,869
Contract liabilities
412,517
207,893
Employee taxes
5,679
7,703
Other payables
77,388
123,700
Trade and other payables
501,178
403,165
Contract liabilities in amount of EUR 412,517 at 31 December 2024 (EUR 207,893 at 31 December 2024) mainly include the payments received in respect of pre-sales of plot", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "Note 11 REVENUE All rental revenue is generated from Balada market for both years. Future minimum rentals receivable under non- cancellable operating leases as at 31 December are, as follows:
Figures in EUR \u2013 Consolidated
2025
2024
Within 1 year
270,000
270,000
After 1 year
-
-
Total operating income
270,000
270,000
The Sales of inventories during 2025 relate to the sale of 2 two small plots of land, 2 (two) houses and 11,556 m2, part of the Industrial Park (121,672 m2) the Group owned in the town of Ovidiu and eight appartments on Oasis project. Full revenue from sales of inventories in 2025 is point in time. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "All rental revenue is generated from Balada market for both years. Future minimum rentals receivable under non- cancellable operating leases as at 31 December are, as follows:
Figures in EUR \u2013 Consolidated
2025
2024
Within 1 year
270,000
270,000
After 1 year
-
-
Total operating income
270,000
270,000
The Sales of inventories during 2025 relate to the sale of 2 two small plots of land, 2 (two) houses and 11,556 m2, part of the Industrial Park (121,672 m2) the Group owned in the town of Ovidiu and eight appartments on Oasis project. Full revenue from sales of inventories in 2025 is point in time. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "Note 12 PAYROLL EXPENSES AND NUMBER OF EMPLOYEES The key management (which includes the executive officer of the Group and its directors) received remuneration in amount of EUR 117,204 (2024: EUR 119,404). Mr Kjetil Gr\u00f8nskag\u2019s remuneration as CEO of the Group has been assimilated to the Management Support Agreement (see note 18). The Directors are shown below together with their interest in the shares of the Company per 31 December 2025 and per 31 December 2024:
31 December 2025
31 December 2024
Kjetil Gr\u00f8nskag
Appointed November 2006
6,023,006
6,023,006
Heidi S\u00f8rensen Austb\u00f8
Appointed April 2017
Nil
Nil
Bendt Thorkildsen
Appointed April 2016
6,222,463
6,222,463
TOTAL
12,245,469
12,245,469
The average number of employees in RomReal during 2025 was 11. Payroll expenses related to these employees amounted to EUR 348,505 during 2025 (2023: 351,202). All compensations offered by the Group are short term benefits. The Group does not offer a pension plan or other long term employee benefits to its employees as of December 31, 2025 nor are there any post-employment benefits.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "The key management (which includes the executive officer of the Group and its directors) received remuneration in amount of EUR 117,204 (2024: EUR 119,404). Mr Kjetil Gr\u00f8nskag\u2019s remuneration as CEO of the Group has been assimilated to the Management Support Agreement (see note 18). The Directors are shown below together with their interest in the shares of the Company per 31 December 2025 and per 31 December 2024:
31 December 2025
31 December 2024
Kjetil Gr\u00f8nskag
Appointed November 2006
6,023,006
6,023,006
Heidi S\u00f8rensen Austb\u00f8
Appointed April 2017
Nil
Nil
Bendt Thorkildsen
Appointed April 2016
6,222,463
6,222,463
TOTAL
12,245,469
12,245,469
Transactions with other related parties During 2025 the Company paid a direct remuneration of EUR 104,004 per year to Chairman and CEO Kjetil Gr\u00f8nskag. The Chairman and CEO agreement has a yearly remuneration of EUR 104,004 and a variable element of 0.7% of all realized sales. The Group\u2019s Chairman Kjetil Gronskag, holds an executive position as Chief Executive of RomReal following Board approval on the 26 May 2016.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "The average number of employees in RomReal during 2025 was 11. Payroll expenses related to these employees amounted to EUR 348,505 during 2025 (2023: 351,202). All compensations offered by the Group are short term benefits. The Group does not offer a pension plan or other long term employee benefits to its employees as of December 31, 2025 nor are there any post-employment benefits.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "value": "Note 13 GENERAL AND ADMINISTRATIVE EXPENSES
Figures in EUR
Consolidated
2025
2024
Management fee
(104,004)
(119,404)
Legal expenses
(156,226)
(131,088)
Rent expenses
(7,210)
(6,514)
Travel expenses
(17,415)
(3,006)
Professional services
(73,000)
(115,668)
Land and other taxes
(32,228)
(48,720)
Other expenses
(637,781)
(427,694)
Total
(1,027,86
4)
(852,094)
Legal expenses include fees related to the legal services in connection with the sales of plots entered into during 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "value": "Note 14 OTHER OPERATING (LOSS) / GAINS For RomReal (the parent company) \u201cOther operating (loss)/gains\u201d of EUR 802,235 gain in 2025 (2024: EUR 2,077,219 loss) relates mainly to change in the fair value of the investment in subsidiaries).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "Note 15 FINANCIAL INCOME AND EXPENSE
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
During 2025 the RON has deteriorated compared to EUR and at year end was 2.5% weaker against the EUR.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-332": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
During 2025 the RON has deteriorated compared to EUR and at year end was 2.5% weaker against the EUR.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-333": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-334": { "value": "
Figures in EUR Consolidated
2025
2024
Interest income from subsidiaries
-
-
Interest income from banks
134,937
172,579
Interest income on receivables
37,360
103,313
172,297
275,892
Total financial income
Interest expense and other bank fees
-
-
Foreign exchange gain
22,451
21,092
Foreign exchange loss
-
-
194,748
296,984
Total Financial gain and expense
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "Note 16 TAXATION RomReal Ltd. is registered in Bermuda and is consequently not subject to taxation in Bermuda. The parent entity tax is withholding tax on the income obtained by non-resident, deducted and paid in Romania, in line with local tax legislation. The subsidiaries are subject to taxation in Romania. The applicable tax rate in Romania is 16%. The applicable tax rate is the same whether any profits are paid out as dividends or retained in the company. Withholding tax increased in 2025 at 10%, compared to 8% in 2024.
Figures in EUR - Consolidated
2025
2024
Current income tax charge
139,543
229,076
Deferred income tax movement
(26,465)
(2,221)
in the period
Income tax expense/(income)
in the consolidated income statement
113,078
226,855
The table below shows the composition of the deferred tax assets and deferred tax liability in the balance sheet:
Figures in EUR - Consolidated
2025
2024
Fair value adjustments of Investment property resulting in
deferred tax liability
92,557
121,695
The deferred tax asset relates to the following:
2025
2024
Loss carried forward
-
134,962
Impairment on inventories
-
189,059
Tax reducing temporary differences not recognized
-
(324,021)
TOTAL
-
-
The following table shows the composition of the deferred tax liability per each company:
2025
2024
Balada Shopping Market SRL
92,557
121,695
Westhouse Group SRL
-
-
TOTAL
92,557
121,695
The deferred tax liability relates to the following:
2025
2024
Revaluation of investment properties to fair value
92,557
121,695
TOTAL
92,557
121,695
The Group measures the deferred tax liabilities and deferred tax assets in order to reflect the tax consequences that would follow from the manner in which the entity expects, at the balance sheet date, to recover or settle the carrying amount of its assets and liabilities. Consequently, where the group had transactions which are not expected to carry a deferred tax liability or the deferred tax asset, the group has not recognised such deferred tax. The Group used its judgement to determine whether there will be enough taxable income in the foreseeable future to offset the deferred tax asset against. Where there was not enough conclusive evidence to support that, such deferred tax asset was not recognised/written off. The Company does not recognise a deferred tax asset in respect of the carried forward tax losses for which there is not enough evidence to support future taxable income to offset them against. The Group can carry forward 70% of the tax losses for a period of 5 years, on a rolling basis. The following shows a numerical reconciliation between the tax expense and the accounting profit.
2025
2024
Accounting taxable profits/(loss)
1,700,701
(1,466,772)
Tax at applicable rate of 16%
(272,112)
234,684
Tax reducing temporary differences not recognized
280,573
(324,021)
Losses not possible to carried forward
(7,180)
(57,841)
Withholding tax
(87,155)
(99,048)
Other
(5,258)
19,371
Tax effect of (expenses)/income that are not
(deductible)/taxable in determining taxable profit
(21,946)
-
Tax (expense)/income
(113,078)
(226,855)
Parent Tax expense in the parent\u2019s financial statement relates to withholding tax in Romania on dividends distributed to parent.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "RomReal Ltd. is registered in Bermuda and is consequently not subject to taxation in Bermuda. The parent entity tax is withholding tax on the income obtained by non-resident, deducted and paid in Romania, in line with local tax legislation. The subsidiaries are subject to taxation in Romania. The applicable tax rate in Romania is 16%. The applicable tax rate is the same whether any profits are paid out as dividends or retained in the company. Withholding tax increased in 2025 at 10%, compared to 8% in 2024.
Figures in EUR - Consolidated
2025
2024
Current income tax charge
139,543
229,076
Deferred income tax movement
(26,465)
(2,221)
in the period
Income tax expense/(income)
in the consolidated income statement
113,078
226,855
The table below shows the composition of the deferred tax assets and deferred tax liability in the balance sheet:
Figures in EUR - Consolidated
2025
2024
Fair value adjustments of Investment property resulting in
deferred tax liability
92,557
121,695
The deferred tax asset relates to the following:
2025
2024
Loss carried forward
-
134,962
Impairment on inventories
-
189,059
Tax reducing temporary differences not recognized
-
(324,021)
TOTAL
-
-
The following table shows the composition of the deferred tax liability per each company:
2025
2024
Balada Shopping Market SRL
92,557
121,695
Westhouse Group SRL
-
-
TOTAL
92,557
121,695
The deferred tax liability relates to the following:
2025
2024
Revaluation of investment properties to fair value
92,557
121,695
TOTAL
92,557
121,695
The Group measures the deferred tax liabilities and deferred tax assets in order to reflect the tax consequences that would follow from the manner in which the entity expects, at the balance sheet date, to recover or settle the carrying amount of its assets and liabilities. Consequently, where the group had transactions which are not expected to carry a deferred tax liability or the deferred tax asset, the group has not recognised such deferred tax. The Group used its judgement to determine whether there will be enough taxable income in the foreseeable future to offset the deferred tax asset against. Where there was not enough conclusive evidence to support that, such deferred tax asset was not recognised/written off. The Company does not recognise a deferred tax asset in respect of the carried forward tax losses for which there is not enough evidence to support future taxable income to offset them against. The Group can carry forward 70% of the tax losses for a period of 5 years, on a rolling basis. The following shows a numerical reconciliation between the tax expense and the accounting profit.
2025
2024
Accounting taxable profits/(loss)
1,700,701
(1,466,772)
Tax at applicable rate of 16%
(272,112)
234,684
Tax reducing temporary differences not recognized
280,573
(324,021)
Losses not possible to carried forward
(7,180)
(57,841)
Withholding tax
(87,155)
(99,048)
Other
(5,258)
19,371
Tax effect of (expenses)/income that are not
(deductible)/taxable in determining taxable profit
(21,946)
-
Tax (expense)/income
(113,078)
(226,855)
Parent Tax expense in the parent\u2019s financial statement relates to withholding tax in Romania on dividends distributed to parent.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "Note 17 TRANSACTIONS WITH RELATED PARTIES Transactions with subsidiary As at 31 December 2025, RomReal Ltd. does not have any loan to its Romanian subsidiaries. Transactions with other related parties During 2025 the Company paid a direct remuneration of EUR 104,004 per year to Chairman and CEO Kjetil Gr\u00f8nskag. The Chairman and CEO agreement has a yearly remuneration of EUR 104,004 and a variable element of 0.7% of all realized sales. The Group\u2019s Chairman Kjetil Gronskag, holds an executive position as Chief Executive of RomReal following Board approval on the 26 May 2016. All transactions with related parties have been conducted following the principle of arm\u2019s length.", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "Transactions with subsidiary As at 31 December 2025, RomReal Ltd. does not have any loan to its Romanian subsidiaries. Transactions with other related parties During 2025 the Company paid a direct remuneration of EUR 104,004 per year to Chairman and CEO Kjetil Gr\u00f8nskag. The Chairman and CEO agreement has a yearly remuneration of EUR 104,004 and a variable element of 0.7% of all realized sales. The Group\u2019s Chairman Kjetil Gronskag, holds an executive position as Chief Executive of RomReal following Board approval on the 26 May 2016. All transactions with related parties have been conducted following the principle of arm\u2019s length.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "Note 18 FINANCIAL RISK, FAIR VALUES AND CAPITAL MANAGEMENT The Group\u2019s principal financial liabilities comprise trade and other payables. Its financial assets comprise cash, as well as trade receivables. Fair value The fair value of the Group\u2019s financial assets and liabilities is equal to the carrying amount. Credit risk Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities, from its financial investments and from its deposits with banks. The carrying amounts of the Group\u2019s cash, other current assets and receivables represented the maximum exposure to credit risk in relation to financial assets. Cash is placed with reputable banks. The outstanding customers financing agreements are followed up with extra attention. The Group management assesses minimal credit risk levels, since relating properties are pledge as security. As of 31 December 2025, no trade and other receivables were impaired (see note 6). Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. At 31 December 2024, the Group\u2019s had little exposure bearing the risk of changes in market interest rates, as this is limited to change in interest from bank deposit. Liquidity risk The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of bank deposits and loans. The objective of the Group is to ensure that sufficient cash is maintained to cover the operating costs until the market recovers. Equally, the Group is actively looking to divest some of smaller plots in order to strengthen its cash position. The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments.
Year ended 31 December
On
Less than 3
3 to 12
1 to 5 years
> 5 years
Total
2025
demand
months
months
Other payables
-
88,658
-
-
-
88,658
Tax payable
-
3
-
-
-
3
-
-
Total
88,661
-
-
88,661
Year ended 31 December
On
Less than 3
3 to 12
1 to 5 years
> 5 years
Total
2024
demand
months
months
Other payables
-
195,268
-
-
-
195,268
Tax payable
-
4
-
-
-
4
-
-
Total
195,272
-
-
195,272
Capital management The primary objective of the Group\u2019s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise shareholder value. The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. The Group monitors capital primarily using a loan to value ratio, which is calculated as the amount of outstanding debt divided by the valuation of the investment property portfolio. The Group\u2019s policy is to keep a low average loan to value ratio of the Group and in any event not higher than 70%. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Group complies with its target loan to value ratio and no changes were made in the objectives, policies or processes during the years ended 31 December 2025 and 31 December 2024 and had no financial debt.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "Credit risk Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities, from its financial investments and from its deposits with banks. The carrying amounts of the Group\u2019s cash, other current assets and receivables represented the maximum exposure to credit risk in relation to financial assets. Cash is placed with reputable banks. The outstanding customers financing agreements are followed up with extra attention. The Group management assesses minimal credit risk levels, since relating properties are pledge as security. As of 31 December 2025, no trade and other receivables were impaired (see note 6).", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. At 31 December 2024, the Group\u2019s had little exposure bearing the risk of changes in market interest rates, as this is limited to change in interest from bank deposit. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "Liquidity risk The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of bank deposits and loans. The objective of the Group is to ensure that sufficient cash is maintained to cover the operating costs until the market recovers. Equally, the Group is actively looking to divest some of smaller plots in order to strengthen its cash position. The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments. ", "dimensions": { "concept": "ifrs-full:DescriptionOfManagingLiquidityRisk", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "Liquidity risk The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of bank deposits and loans. The objective of the Group is to ensure that sufficient cash is maintained to cover the operating costs until the market recovers. Equally, the Group is actively looking to divest some of smaller plots in order to strengthen its cash position. The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments.
Year ended 31 December
On
Less than 3
3 to 12
1 to 5 years
> 5 years
Total
2025
demand
months
months
Other payables
-
88,658
-
-
-
88,658
Tax payable
-
3
-
-
-
3
-
-
Total
88,661
-
-
88,661
Year ended 31 December
On
Less than 3
3 to 12
1 to 5 years
> 5 years
Total
2024
demand
months
months
Other payables
-
195,268
-
-
-
195,268
Tax payable
-
4
-
-
-
4
-
-
Total
195,272
-
-
195,272
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "Capital management The primary objective of the Group\u2019s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise shareholder value. The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. The Group monitors capital primarily using a loan to value ratio, which is calculated as the amount of outstanding debt divided by the valuation of the investment property portfolio. The Group\u2019s policy is to keep a low average loan to value ratio of the Group and in any event not higher than 70%. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Group complies with its target loan to value ratio and no changes were made in the objectives, policies or processes during the years ended 31 December 2025 and 31 December 2024 and had no financial debt.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "Note 19 GUARANTEE OBLIGATIONS The Group has not issued any guarantees on behalf of external parties. The directors of the Parent Company have issued a support letter to its operating subsidiaries stating its intentions to continue to support the subsidiaries if issues regarding their viability subsequently arose.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "Note 20 EARNINGS PER SHARE
Basis for calculation of earnings per share
Consolidated
2025
2024
The year\u2019s earnings from continuing operations
(1,587,623)
(1,693,627)
No. of shares at the balance sheet date
40,335,322
40,335,322
Average of no. of shares
40,335,322
40,851,553
Basic and diluted Earnings per share
0.0394
(0.0415)
Treasury shares are excluded from the number of shares stated.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "Note 21 AUDITOR FEES Figures in EUR 2025 2024 Audit services 73,000 115,668 Tax advice - - Other services not related to auditing - - Other assurance services - - 73,000 115,668 Total auditor fees ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "Note 22 SUBSEQUENT EVENTS With the start of the next phase of the Iran conflict, increased global uncertainty and inflation is not helpful for the real estate market.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:549300DHIW4W3OJW6A93", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }