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"value": "General informationNew Amsterdam Invest N.V. (hereafter referred to as \u201cNAI\u201d or the \u201cCompany\u201d) is a publicly traded companyincorporated under Dutch law (\u2018naamloze vennootschap\u2019), with its corporate seat (\u2018statutaire zetel\u2019) inAmsterdam, the Netherlands. The Company was incorporated on 19 May 2021 by New Amsterdam InvestParticipations B.V. (hereafter referred to as \u201cNAIP\u201d) and is registered with the Trade Register of theChamber of Commerce under the registration number 82846405. As of 6 July 2021, the Company is listedon Euronext Amsterdam. The address of the Company\u2019s registered office is Herengracht 474, 1017CA.The principal activities of the Company and its subsidiaries (\u201cthe Group\u201d) are to drive businesses in the realestate sector (mainly offices), with principal operations in Europe, including the Netherlands, Germany, theUnited Kingdom and the United States of America. The Group is principally involved in leasing investmentproperty under operating leases. After acquisition, property management will be transferred to Groupcompanies.The information and figures in these financial statements are presented in euros (*\u20ac 1,000). All amountshave been rounded to the nearest thousand unless otherwise indicated. The consolidated financialstatements for the year ended 31 December 2024 were authorized for issue by the Supervisory Board on25 April 2025 and will be presented to the shareholders for approval on 6 June 2025. The comparatives tothe year ended 31 December 2023 only pertain to the operations for the period 2 June 2023 till 31 December2023. The financial statements have been audited by the Company\u2019s statutory auditor.The annual report has been prepared in ESEF and is in accordance with the requirements as set out in theDelegated Regulation (EU) 2019/815 with regard to regulatory technical standards on the specification ofa single electronic reporting format (hereinafter: the RTS on ESEF).",
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"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "New Amsterdam Invest N.V.",
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"value": "N.V.",
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"value": "The principal activities of the Company and its subsidiaries (\u201cthe Group\u201d) are to drive businesses in the realestate sector (mainly offices), with principal operations in Europe, including the Netherlands, Germany, theUnited Kingdom and the United States of America. The Group is principally involved in leasing investmentproperty under operating leases. After acquisition, property management will be transferred to Groupcompanies.",
"dimensions": {
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "The principal activities of the Company and its subsidiaries (\u201cthe Group\u201d) are to drive businesses in the realestate sector (mainly offices), with principal operations in Europe, including the Netherlands, Germany, theUnited Kingdom and the United States of America.",
"dimensions": {
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"value": "The consolidated financialstatements for the year ended 31 December 2024 were authorized for issue by the Supervisory Board on25 April 2025 and will be presented to the shareholders for approval on 6 June 2025.",
"dimensions": {
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"value": "Basis of preparationThe financial statements have been prepared in accordance with the International Financial ReportingStandards (IFRS), as issued by the International Accounting Standards Board (IASB) and endorsed by theEuropean Union, and Title 9 of Book 2 of the Dutch Civil Code (DCC).",
"dimensions": {
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"f1__s8__6__14": {
"value": "Basis of preparationThe financial statements have been prepared in accordance with the International Financial ReportingStandards (IFRS), as issued by the International Accounting Standards Board (IASB) and endorsed by theEuropean Union, and Title 9 of Book 2 of the Dutch Civil Code (DCC).",
"dimensions": {
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"language": "en",
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"value": "Going concernAt the time of authorizing the financial statements for issue, the Management Board has a reasonableexpectation that the Group will have adequate resources to continue in operational existence for theforeseeable future. Thus they have applied the going concern basis of accounting in preparing theseconsolidated financial statements.The Company has taken into account both operational and financial aspects and has drawn up a plan inwhich the foreseeable business processes and their continuity are closely monitored. The most importantkey figures in the context of the going concern assumption as on 31 December 2024 are as follows:(*\u20ac1,000)31 December 2024 31 December 2023Equity54,747 44,270Result 5,156 -4,796Working capital -4,278 1,621Solvency 40.16% 52.42%Liquidity:Cash generated from/(used in) operations 5,683 1,370Cash and cash equivalents 5,097 5,490Measures have been taken by the Board to improve the working capital in the financial year 2025. Theloans related party USA to the amount of \u20ac 7,412k (consisting of a current loan of \u20ac 2,340k and non-current loan of \u20ac 5,072k as at 31 December 2024) are converted into new long term loans. These loans donot require repayment until there are available funds and the liquidity position of the Company allows it.",
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"language": "en",
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"value": "Implications of new, amended and improved standardsNew and amended IFRS Accounting Standards that are mandatorily applicable for the currentyearThe group has adopted the amendments to IAS 1 on classification of liabilities as current or non-current,and non-current liabilities with covenants. The amendments did not have an impact on the group\u2019sclassification of liabilities.Other amendments to standards applicable from the current year did not have an impact on the group\u2019sfinancial statements.New and amended IFRS Accounting Standards that are not yet mandatorily applicable for thecurrent yearAs of the date when the Company's financial statements for the financial year 2024 were authorized forissue, there are no other new or revised IFRS Standards (endorsed or not yet endorsed), that are expectedto have a material impact on the Company in the current or future reporting periods, or on foreseeablefuture transactions, other than IFRS 18 Presentation and Disclosure in Financial Statements. This newstandard will impact the group\u2019s presentation in the income statement and disclosures around managementperformance measures. It is expected to become effective for annual reporting periods beginning on orafter 1 January 2027, at which point the Company plans to apply the standard, subject to endorsement bythe EU. The Company has yet to determine the full impact of this new standard.The Company has not early-adopted any new or revised IFRS Standards.Change in presentationIn its consolidated financial statements for 2023, the Company had presented the revaluations oninvestment properties in the statement of consolidated profit or loss as part of the expenses. Since therevaluations may be gains or losses (and for 2024 represent a gain), the Company has opted to amendthe presentation, presenting the revaluation gains and losses as a separate category on the fact of thestatement of consolidated profit or loss (separate from the total expenses).This change in presentation qualifies as a change in accounting policy and consequently, comparatives inthe statement of consolidated profit or loss have been restated accordingly.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "Significant accounting estimates and judgementsThe preparation of the consolidated financial statements involves making judgments, estimates andassumptions with respect to the recognition and measurements of assets, liabilities, income and expenses.Estimates and judgements will be continually evaluated based on historical experience and other factors,including expectations of future events that are believed to be reasonable under the circumstances. In thefuture, actual experience may differ from these estimates and assumptions. The estimates and assumptionsthat have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilitieswithin the next financial year are discussed below.For more detailed information, we refer to the applicable notes.Significant judgmentsAccounting for Interra Remington contractual profit-sharing arrangementThe Group has invested 70% of the capital in the entity that has acquired the Remington investmentproperty, with the remainder being owned by a non-controlling shareholder. The profit sharing between theGroup and the non-controlling shareholder is based on a contractual waterfall arrangement, with a shareof profits that is allocated to the non-controlling shareholder being larger than his proportionate capitalcontribution to these entities. The non-controlling shareholder is also active in a capacity as manager of theentity and was active as broker in the acquisition of the investment properties. Management has determinedthat the relative share in the profits allocated to the non-controlling shareholder in excess of his relativecapital contribution has been agreed with him constitutes a share-based payment arrangement, and hasclassified this as an equity-settled share-based payment arrangement based on the specifics to thearrangement.Assessment whether a business has been acquired by the CompanyA business combination is a transaction or other event in which the Company obtains control of one or morebusinesses. The Company applies the purchase method of accounting to such transactions.The Management Board has assessed whether the acquired investment property constitutes a business andhas concluded that this is not the case. In reaching this conclusion, the Management Board has consideredthat substantially all of the fair value of the gross asset acquired in this transaction is concentrated in asingle identifiable asset, being the investment property. Therefore, the Company has not applied thepurchase method of accounting.Attribution of net results to non-controlling interestsWith respect to the Group companies Interra One Park Ten LLC and Interra Remington LLC, a contractualwaterfall arrangement with regard to the net results of these Group companies is in place, which results inan entitlement of the non-controlling interest to the profit that exceeds the relative capital contribution ofthe non-controlling interest. Management attributes the profits to the non-controlling interest in theseentities in line with the entitlement to such profits based on the contractual waterfall arrangement.The WarrantsThe Warrants issued classify as equity. The Warrants are subject to anti-dilution provisions in accordancewith the terms and conditions set out in the Prospectus. Because the anti-dilution provisions attempt to putthe holders of the Warrants in the same economic position relative to ordinary shareholders after therestructuring, the Company concludes that the fixed-for-fixed criterium is met.Treasury SharesThe Company was incorporated on 19 May 2021, by New Amsterdam Invest Participaties B.V. (NAIP),issuing 1,275,000 ordinary shares with a nominal value of \u20ac 0.04 in total \u20ac 51,000. On July 8th, 2021, theCompany repurchased from NAIP 1,127,693 Ordinary Shares against no consideration. The promotercontribution as agreed at incorporation was aggregated to the amount of \u20ac 750,000. The repurchase ofshares was done anticipating on the conversion of warrants and promoter shares at business combinationdate, hence by repurchasing the shares the Company ensured a sufficient level of shares in view of theautomatic warrant conversion. The repurchase was done against no consideration so that the share capitalof the Company would not be diluted. As a consequence, they have been deducted from equity at theamount of the consideration paid, being nil. As long as these Ordinary Shares are held in treasury by theCompany, they do not yield dividends, do not entitle the holders to voting rights, and do not count towardsthe calculation of dividends or voting percentages.Transaction costsOnly incremental costs that are attributable directly to equity transactions such as issuing equityinstruments are recognized in equity. In 2023, significant costs were incurred for preparation of the Circular.As these costs were not incremental to the issue of any equity instruments, these were expensed in theincome statement.Classification of ordinary shares, promoter shares and priority shares as equityIn prior years, the Company identified the classification of the ordinary shares, promoter shares and thepriority shares as equity instruments as significant judgments. This was due to the redemption features inthe event of a business combination occurring or not occurring, as well as the assessment of whether suchredemption was at the discretion of the Company.Significant estimatesValuation of investment propertiesFair value is the market value that would be paid by market participants at the measurement date andadjusted, if necessary, for the differences in the nature, location or condition of the specific asset. Fairvalues of investment properties are determined by the Management Board based on appraisals that areperformed by professional independent certified appraisers who hold recognized professional qualificationsand have experience in the location and category of the investment property being valued. A full valuationis performed every other year and/or in case of a triggering event, and a desktop review is performed atleast annually.The independent appraisers are instructed to determine the fair value of the property in accordance withthe International Valuation Standards (IVSC). These guidelines contain mandatory rules and best practiceguidelines for valuers. The remuneration of the appraisers is based on a fixed fee per property.Appraisals are based on assumptions that include the estimated rental value of the property in operation,net rental income, future capital expenditure and the net market yield of the property. As a result, the valueof the property in operation is subject to a degree of uncertainty. The actual outcomes may therefore differfrom the assumptions. This may have a positive or negative effect on the value of the property inoperation, and consequently on the result.For further details on the valuation of investment properties, reference is made to note 1.Valuation of VAT receivableAt the end of 2022, the Company was informed by the Dutch tax authority that the Company is not taxablefor VAT purposes. As a consequence the Company impaired its receivable to the amount of \u20ac 330k. Thecompany objected to position of tax authorities. At the end of 2024, the Company was informed that thetax authority reconsidered its position and agrees that the Company was taxable for VAT purposes from itsincorporation. As a result, the impairment of \u20ac 330k was reversed in the income statement.Valuation of deferred tax assetsThe Company recognizes deferred tax assets arising from tax losses carried forward and deductibletemporary di\ufb00erences, to the extent that it is probable that su\ufb03cient future taxable profits will be availableagainst which the deductible temporary di\ufb00erences and tax losses carried forward can be utilized. Assessingthe probability of future taxable profits involves significant estimation uncertainty as it requires forecastingtaxable income and deductible expenses, while taking into account the horizon to utilize tax losses carriedforward. Further details are provided in note 2.Estimation of fair value of share-based paymentAs disclosed above, management has determined that the Group has made an equity-settled share-basedpayment to the non-controlling shareholder in Interra Remington upon acquisition of the property.Management has therefore estimated the fair value of this share-based payment as at the grant date.Further details are disclosed in note 1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "Significant estimatesValuation of investment propertiesFair value is the market value that would be paid by market participants at the measurement date andadjusted, if necessary, for the differences in the nature, location or condition of the specific asset. Fairvalues of investment properties are determined by the Management Board based on appraisals that areperformed by professional independent certified appraisers who hold recognized professional qualificationsand have experience in the location and category of the investment property being valued. A full valuationis performed every other year and/or in case of a triggering event, and a desktop review is performed atleast annually.The independent appraisers are instructed to determine the fair value of the property in accordance withthe International Valuation Standards (IVSC). These guidelines contain mandatory rules and best practiceguidelines for valuers. The remuneration of the appraisers is based on a fixed fee per property.Appraisals are based on assumptions that include the estimated rental value of the property in operation,net rental income, future capital expenditure and the net market yield of the property. As a result, the valueof the property in operation is subject to a degree of uncertainty. The actual outcomes may therefore differfrom the assumptions. This may have a positive or negative effect on the value of the property inoperation, and consequently on the result.For further details on the valuation of investment properties, reference is made to note 1.Valuation of VAT receivableAt the end of 2022, the Company was informed by the Dutch tax authority that the Company is not taxablefor VAT purposes. As a consequence the Company impaired its receivable to the amount of \u20ac 330k. Thecompany objected to position of tax authorities. At the end of 2024, the Company was informed that thetax authority reconsidered its position and agrees that the Company was taxable for VAT purposes from itsincorporation. As a result, the impairment of \u20ac 330k was reversed in the income statement.Valuation of deferred tax assetsThe Company recognizes deferred tax assets arising from tax losses carried forward and deductibletemporary di\ufb00erences, to the extent that it is probable that su\ufb03cient future taxable profits will be availableagainst which the deductible temporary di\ufb00erences and tax losses carried forward can be utilized. Assessingthe probability of future taxable profits involves significant estimation uncertainty as it requires forecastingtaxable income and deductible expenses, while taking into account the horizon to utilize tax losses carriedforward. Further details are provided in note 2.Estimation of fair value of share-based paymentAs disclosed above, management has determined that the Group has made an equity-settled share-basedpayment to the non-controlling shareholder in Interra Remington upon acquisition of the property.Management has therefore estimated the fair value of this share-based payment as at the grant date.Further details are disclosed in note 1.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "Significant estimatesValuation of investment propertiesFair value is the market value that would be paid by market participants at the measurement date andadjusted, if necessary, for the differences in the nature, location or condition of the specific asset. Fairvalues of investment properties are determined by the Management Board based on appraisals that areperformed by professional independent certified appraisers who hold recognized professional qualificationsand have experience in the location and category of the investment property being valued. A full valuationis performed every other year and/or in case of a triggering event, and a desktop review is performed atleast annually.The independent appraisers are instructed to determine the fair value of the property in accordance withthe International Valuation Standards (IVSC). These guidelines contain mandatory rules and best practiceguidelines for valuers. The remuneration of the appraisers is based on a fixed fee per property.Appraisals are based on assumptions that include the estimated rental value of the property in operation,net rental income, future capital expenditure and the net market yield of the property. As a result, the valueof the property in operation is subject to a degree of uncertainty. The actual outcomes may therefore differfrom the assumptions. This may have a positive or negative effect on the value of the property inoperation, and consequently on the result.For further details on the valuation of investment properties, reference is made to note 1.Valuation of VAT receivableAt the end of 2022, the Company was informed by the Dutch tax authority that the Company is not taxablefor VAT purposes. As a consequence the Company impaired its receivable to the amount of \u20ac 330k. Thecompany objected to position of tax authorities. At the end of 2024, the Company was informed that thetax authority reconsidered its position and agrees that the Company was taxable for VAT purposes from itsincorporation. As a result, the impairment of \u20ac 330k was reversed in the income statement.Valuation of deferred tax assetsThe Company recognizes deferred tax assets arising from tax losses carried forward and deductibletemporary di\ufb00erences, to the extent that it is probable that su\ufb03cient future taxable profits will be availableagainst which the deductible temporary di\ufb00erences and tax losses carried forward can be utilized. Assessingthe probability of future taxable profits involves significant estimation uncertainty as it requires forecastingtaxable income and deductible expenses, while taking into account the horizon to utilize tax losses carriedforward. Further details are provided in note 2.Estimation of fair value of share-based paymentAs disclosed above, management has determined that the Group has made an equity-settled share-basedpayment to the non-controlling shareholder in Interra Remington upon acquisition of the property.Management has therefore estimated the fair value of this share-based payment as at the grant date.Further details are disclosed in note 1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "Material accounting policiesThe material accounting policies adopted in the preparation of the consolidated financial statements are setout below. The policies have been consistently applied to all the years presented, unless otherwise stated.Basis of consolidationThe consolidated financial statements incorporate the financial information of the Company and entitiescontrolled by the Company (its subsidiaries). Control is achieved when the Company:\u2022 Has the power over the investee;\u2022 Is exposed, or has rights, to variable returns from its involvement with the investee; and\u2022 Can use its power to affect its returns.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceaseswhen the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired ordisposed of during the year are included in profit or loss from the date the Company gains control until thedate when the Company ceases to control the subsidiary. Where necessary, adjustments are made to thefinancial statements of subsidiaries to align the accounting policies with the Group\u2019s accounting policies. Allintragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenthe members of the Group are eliminated on consolidation.Non-controlling interests in subsidiaries are recognized separately from the equity of the subsidiaries ownedby the Group. Non-controlling interests of shareholders who possess present ownership interests that entitlethem to a proportionate share of the net assets upon liquidation may be initially measured at fair value orat the non-controlling interests' proportionate share of the fair value of the acquiree's identifiable net assets.The choice of measurement is made on a case-by-case basis. After acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests'share of subsequent changes in equity.Foreign currency translationItems included in the financial statements of each of the Group\u2019s entities are measured using the currencyof the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). Theconsolidated financial statements are presented in euros, which is the Company\u2019s functional currency andthe Group\u2019s presentation currency. The Company has determined that it operates as an independentinvestor from its subsidiaries (with functional currencies different from the euro) rather than an extensionof its subsidiaries, and accordingly has assessed that the Company\u2019s functional currency is the euro, beingthe currency in which funds from financing activities are generated and cash is typically retained, given thelack of operational activities at the standalone holding level.Foreign currency transactions are translated into the functional currency using the exchange rates prevailingat the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of suchtransactions and from the translation at year-end exchange rates of monetary assets and liabilitiesdenominated in foreign currencies are recognized in the income statement within financial income andexpenses.For the purpose of preparing the consolidated financial statements, the assets and liabilities of the Group'sforeign operations are converted into the reporting currency at the exchange rates prevailing on thereporting date. Income and expense items are converted at the average exchange rates for the period,unless the exchange rates fluctuate significantly throughout that period, in which case the exchange ratesat the date of the transactions are used. Any differences that arise from these conversions are recognizedin other comprehensive income and are accumulated in the currency translation reserve within equity.These differences are also attributed to non-controlling interests when appropriate. When the Groupdisposes of a foreign operation (i.e., a disposal of the Group's entire interest in a foreign operation or adisposal involving the loss of control over a subsidiary that includes a foreign operation or a partial disposalof an interest in a joint arrangement or an associate that includes a foreign operation, of which the retainedinterest becomes a financial asset), all of the exchange differences accumulated in the currency translationreserve relating to that operation are reclassified to profit or loss.Acquisitions of investment propertyUpon acquiring an investment property or, alternatively, control over a subsidiary that owns an investmentproperty, the Company assesses whether such a transaction constitutes a business combination. In makingthis assessment, on a case-by-case basis, the Company may consider if substantially all of the fair value ofthe gross assets acquired in the transactions is concentrated in a single identifiable asset or group of similaridentifiable assets, typically being the investment property.When a transaction is deemed not to qualify as a business combination, the Company treats the identifiableacquired assets and liabilities of the investee in accordance with the relevant accounting policies. Theconsideration transferred in the transaction is then allocated to the individual identifiable assets andliabilities on the basis of their relative fair values at the date of purchase. No goodwill arises as aconsequence of such a transaction or event.Investment propertyInvestment property, held to earn rental income and/or capital appreciation (including property underconstruction for such purposes), is measured initially at cost, including transaction costs. Transaction costsinclude legal fees, broker fees, property transfer tax and other costs that are directly attributable to theacquisition of the property. It is subsequently measured at fair value at each financial position date. Gainsor losses arising from changes in the fair value of investment property are included in profit or loss in theperiod they arise. Investment property is derecognized if disposed of or permanently withdrawn from usewith no future economic benefits expected. Any gain or loss arising on the derecognition of the investmentproperty (calculated as the difference between the net disposal proceeds and the carrying amount of theasset) is included in profit or loss in the period in which the property is derecognized.Lessor accountingThe Group concludes leases for its property as a lessor. Lease contracts in which the Group is a lessor areclassified as financial or operational leases. When the conditions of the lease indicate that virtually all risksand benefits of ownership are transferred to the lessee, the contract is classified as a financial lease. Allother lease contracts are classified as operational leases. The Group lets its property in the form ofoperational leases.Rental income from operational leases is recognized straight-lined over the duration of the relevant lease.Such income is classified as revenue in the income statement. Initial direct costs incurred in the acquisitionof the operational lease are added to the book value of the leased assets and recognized straight-lined overthe lease term as a charge. Rent-free periods, lease discounts and other lease incentives are recognized asan integral part of total gross rental income. In determining the fair value of the investment property,capitalized lease incentives and lease commissions are adjusted to the fair value of the investmentproperties, to avoid double-counting.If a contract contains both lease and non-lease components, the Group applies IFRS 15 to allocate the feebased on the contract to each component.Revenue from service chargesThe Group recognizes revenue from non-lease components included in contracts with tenants. Where thereare service contracts with third parties (for which the costs are recognized and classified as direct relatedcosts in the income statement), service charges are recovered from tenants. The service charge is pricedand contracted based on market prices relevant to the location. The services are included in the leaseagreement and mainly relate to insurance, energy, cleaning and security services. The service chargeincome is recognized as control over the service is transferred to the tenant, which is evenly over time ofthe service rendered as the tenant simultaneously receives and consumes the benefits from the providedservice. This coincides with the payments made by tenants for the services charges. As such, the Company\u2019sright to consideration corresponds directly with the value to the customer of the Company\u2019s performanceto date. Therefore, the Company applies the practical expedient provided by IFRS 15 to recognize revenuefrom service charges in the amount to which the Company has a right to invoice. Revenues from servicecharges are presented as gross revenues when the Company acts as a principal.Financial instrumentsFinancial assets and financial liabilities are recognized in the Company\u2019s statement of financial position whenthe Group becomes a party to the contractual provisions of the instrument. Financial assets and financialliabilities are initially measured at fair value.Transaction costs that are directly attributable to the acquisition or issue of financial assets and financialliabilities (other than financial assets and financial liabilities at fair value through profit or loss) are addedto or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initialrecognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilitiesat fair value through profit or loss are recognized immediately in profit or loss.Subsequent to initial recognition a financial asset that is a debt instrument is classified as either at amortizedcost, at fair value through other comprehensive income or at fair value through profit or loss. The Companycurrently only has financial assets in the first category. Interest income from these financial assets isincluded under financial income in the income statement. The Company assesses on a forward-looking basisthe expected credit losses associated with its debt instruments carried at amortized cost, applying a three-stage impairment model. For lease receivables and receivables from service contracts, lifetime expectedcredit losses are recognized (in accordance with the simplified approach permitted by IFRS 9 \u2018FinancialInstruments\u2019).Loans, borrowings, accounts payable and other financial liabilities are presented as current liabilities whenthe Company does not have the unconditional right to defer settlement for at least twelve months after thereporting period. After initial recognition, financial liabilities are subsequently measured at amortized costusing the effective interest rate method. Interest expenses under the application of the effective interestrate method are included under financial expenses in the income statement.Financial assets and liabilities are derecognized when the contractual rights or obligations to the cash flowsdischarged, cancelled or expired, or a financial asset is transferred, and the transfer qualifies forderecognition.Cash and cash equivalentsCash and cash equivalents include cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertibleto known amounts of cash and which are subject to an insignificant risk of changes in value.Income taxesThe income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income,based on the applicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assetsand liabilities attributable to temporary differences and to unused tax losses carried forward.The current income tax charge is calculated on the basis of the tax laws enacted or substantively enactedat the reporting date in the countries where the Company and its subsidiaries operate and generate taxableincome. Management periodically evaluates positions taken in tax returns with respect to situations in whichapplicable tax regulation is subject to interpretation and considers whether it is probable that a tax authoritywill accept an uncertain tax treatment.Deferred income tax is provided in full on temporary differences arising between the tax bases of assetsand liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax isnot accounted for if it arises from initial recognition of an asset or liability in a transaction other than abusiness combination that, at the time of the transaction, affects neither accounting nor taxable profit orloss (i.e., the acquisition of investment property in a transaction that is not a business combination).Deferred tax is calculated at the tax rates that are expected to apply in the period when the asset is realizedbased on tax laws and rates that have been enacted or substantively enacted at the reporting date. Themeasurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Company expects, at the end of the reporting period, to recover or settle the carryingamount of its assets and liabilities.A deferred tax asset is recognized for all deductible temporary differences and tax losses carried forward tothe extent that it is probable that taxable profit will be available against which the deductible temporarydifference can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting dateand reduced to the extent that it is no longer probable that sufficient taxable profits will be available toallow all or part of the asset to be recovered.Cash flow statementThe Group reports cash flows from operating activities using the indirect method. Interest received andinterest paid are presented within operating cash flows. The acquisitions of investment properties aredisclosed as cash flows from investing activities as this most appropriately reflects the Group\u2019s businessactivities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "Basis of consolidationThe consolidated financial statements incorporate the financial information of the Company and entitiescontrolled by the Company (its subsidiaries). Control is achieved when the Company:\u2022 Has the power over the investee;\u2022 Is exposed, or has rights, to variable returns from its involvement with the investee; and\u2022 Can use its power to affect its returns.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceaseswhen the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired ordisposed of during the year are included in profit or loss from the date the Company gains control until thedate when the Company ceases to control the subsidiary. Where necessary, adjustments are made to thefinancial statements of subsidiaries to align the accounting policies with the Group\u2019s accounting policies. Allintragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenthe members of the Group are eliminated on consolidation.Non-controlling interests in subsidiaries are recognized separately from the equity of the subsidiaries ownedby the Group. Non-controlling interests of shareholders who possess present ownership interests that entitlethem to a proportionate share of the net assets upon liquidation may be initially measured at fair value orat the non-controlling interests' proportionate share of the fair value of the acquiree's identifiable net assets.The choice of measurement is made on a case-by-case basis. After acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests'share of subsequent changes in equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "Non-controlling interests in subsidiaries are recognized separately from the equity of the subsidiaries ownedby the Group. Non-controlling interests of shareholders who possess present ownership interests that entitlethem to a proportionate share of the net assets upon liquidation may be initially measured at fair value orat the non-controlling interests' proportionate share of the fair value of the acquiree's identifiable net assets.The choice of measurement is made on a case-by-case basis. After acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests'share of subsequent changes in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "Foreign currency translationItems included in the financial statements of each of the Group\u2019s entities are measured using the currencyof the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). Theconsolidated financial statements are presented in euros, which is the Company\u2019s functional currency andthe Group\u2019s presentation currency. The Company has determined that it operates as an independentinvestor from its subsidiaries (with functional currencies different from the euro) rather than an extensionof its subsidiaries, and accordingly has assessed that the Company\u2019s functional currency is the euro, beingthe currency in which funds from financing activities are generated and cash is typically retained, given thelack of operational activities at the standalone holding level.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "Foreign currency translationItems included in the financial statements of each of the Group\u2019s entities are measured using the currencyof the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). Theconsolidated financial statements are presented in euros, which is the Company\u2019s functional currency andthe Group\u2019s presentation currency. The Company has determined that it operates as an independentinvestor from its subsidiaries (with functional currencies different from the euro) rather than an extensionof its subsidiaries, and accordingly has assessed that the Company\u2019s functional currency is the euro, beingthe currency in which funds from financing activities are generated and cash is typically retained, given thelack of operational activities at the standalone holding level.Foreign currency transactions are translated into the functional currency using the exchange rates prevailingat the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of suchtransactions and from the translation at year-end exchange rates of monetary assets and liabilitiesdenominated in foreign currencies are recognized in the income statement within financial income andexpenses.For the purpose of preparing the consolidated financial statements, the assets and liabilities of the Group'sforeign operations are converted into the reporting currency at the exchange rates prevailing on thereporting date. Income and expense items are converted at the average exchange rates for the period,unless the exchange rates fluctuate significantly throughout that period, in which case the exchange ratesat the date of the transactions are used. Any differences that arise from these conversions are recognizedin other comprehensive income and are accumulated in the currency translation reserve within equity.These differences are also attributed to non-controlling interests when appropriate. When the Groupdisposes of a foreign operation (i.e., a disposal of the Group's entire interest in a foreign operation or adisposal involving the loss of control over a subsidiary that includes a foreign operation or a partial disposalof an interest in a joint arrangement or an associate that includes a foreign operation, of which the retainedinterest becomes a financial asset), all of the exchange differences accumulated in the currency translationreserve relating to that operation are reclassified to profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__27-1": {
"value": "Acquisitions of investment propertyUpon acquiring an investment property or, alternatively, control over a subsidiary that owns an investmentproperty, the Company assesses whether such a transaction constitutes a business combination. In makingthis assessment, on a case-by-case basis, the Company may consider if substantially all of the fair value ofthe gross assets acquired in the transactions is concentrated in a single identifiable asset or group of similaridentifiable assets, typically being the investment property.When a transaction is deemed not to qualify as a business combination, the Company treats the identifiableacquired assets and liabilities of the investee in accordance with the relevant accounting policies. Theconsideration transferred in the transaction is then allocated to the individual identifiable assets andliabilities on the basis of their relative fair values at the date of purchase. No goodwill arises as aconsequence of such a transaction or event.Investment propertyInvestment property, held to earn rental income and/or capital appreciation (including property underconstruction for such purposes), is measured initially at cost, including transaction costs. Transaction costsinclude legal fees, broker fees, property transfer tax and other costs that are directly attributable to theacquisition of the property. It is subsequently measured at fair value at each financial position date. Gainsor losses arising from changes in the fair value of investment property are included in profit or loss in theperiod they arise. Investment property is derecognized if disposed of or permanently withdrawn from usewith no future economic benefits expected. Any gain or loss arising on the derecognition of the investmentproperty (calculated as the difference between the net disposal proceeds and the carrying amount of theasset) is included in profit or loss in the period in which the property is derecognized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "Lessor accountingThe Group concludes leases for its property as a lessor. Lease contracts in which the Group is a lessor areclassified as financial or operational leases. When the conditions of the lease indicate that virtually all risksand benefits of ownership are transferred to the lessee, the contract is classified as a financial lease. Allother lease contracts are classified as operational leases. The Group lets its property in the form ofoperational leases.Rental income from operational leases is recognized straight-lined over the duration of the relevant lease.Such income is classified as revenue in the income statement. Initial direct costs incurred in the acquisitionof the operational lease are added to the book value of the leased assets and recognized straight-lined overthe lease term as a charge. Rent-free periods, lease discounts and other lease incentives are recognized asan integral part of total gross rental income. In determining the fair value of the investment property,capitalized lease incentives and lease commissions are adjusted to the fair value of the investmentproperties, to avoid double-counting.If a contract contains both lease and non-lease components, the Group applies IFRS 15 to allocate the feebased on the contract to each component.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "Rent-free periods, lease discounts and other lease incentives are recognized asan integral part of total gross rental income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "Revenue from service chargesThe Group recognizes revenue from non-lease components included in contracts with tenants. Where thereare service contracts with third parties (for which the costs are recognized and classified as direct relatedcosts in the income statement), service charges are recovered from tenants. The service charge is pricedand contracted based on market prices relevant to the location. The services are included in the leaseagreement and mainly relate to insurance, energy, cleaning and security services. The service chargeincome is recognized as control over the service is transferred to the tenant, which is evenly over time ofthe service rendered as the tenant simultaneously receives and consumes the benefits from the providedservice. This coincides with the payments made by tenants for the services charges. As such, the Company\u2019sright to consideration corresponds directly with the value to the customer of the Company\u2019s performanceto date. Therefore, the Company applies the practical expedient provided by IFRS 15 to recognize revenuefrom service charges in the amount to which the Company has a right to invoice. Revenues from servicecharges are presented as gross revenues when the Company acts as a principal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "Financial instrumentsFinancial assets and financial liabilities are recognized in the Company\u2019s statement of financial position whenthe Group becomes a party to the contractual provisions of the instrument. Financial assets and financialliabilities are initially measured at fair value.Transaction costs that are directly attributable to the acquisition or issue of financial assets and financialliabilities (other than financial assets and financial liabilities at fair value through profit or loss) are addedto or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initialrecognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilitiesat fair value through profit or loss are recognized immediately in profit or loss.Subsequent to initial recognition a financial asset that is a debt instrument is classified as either at amortizedcost, at fair value through other comprehensive income or at fair value through profit or loss. The Companycurrently only has financial assets in the first category. Interest income from these financial assets isincluded under financial income in the income statement. The Company assesses on a forward-looking basisthe expected credit losses associated with its debt instruments carried at amortized cost, applying a three-stage impairment model. For lease receivables and receivables from service contracts, lifetime expectedcredit losses are recognized (in accordance with the simplified approach permitted by IFRS 9 \u2018FinancialInstruments\u2019).Loans, borrowings, accounts payable and other financial liabilities are presented as current liabilities whenthe Company does not have the unconditional right to defer settlement for at least twelve months after thereporting period. After initial recognition, financial liabilities are subsequently measured at amortized costusing the effective interest rate method. Interest expenses under the application of the effective interestrate method are included under financial expenses in the income statement.Financial assets and liabilities are derecognized when the contractual rights or obligations to the cash flowsdischarged, cancelled or expired, or a financial asset is transferred, and the transfer qualifies forderecognition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "Transaction costs that are directly attributable to the acquisition or issue of financial assets and financialliabilities (other than financial assets and financial liabilities at fair value through profit or loss) are addedto or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initialrecognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilitiesat fair value through profit or loss are recognized immediately in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__34-1": {
"value": "Transaction costs that are directly attributable to the acquisition or issue of financial assets and financialliabilities (other than financial assets and financial liabilities at fair value through profit or loss) are addedto or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initialrecognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilitiesat fair value through profit or loss are recognized immediately in profit or loss.Fair value measurementA number of assets and liabilities included in the Group\u2019s financial statements require measurement at,and/or disclosure of, fair value. The fair value measurement of the Group\u2019s financial and non-financial assetsand liabilities utilizes market observable inputs and data as far as possible. Inputs used in determining fairvalue measurements are categorized into different levels based on how observable the inputs used in thevaluation technique utilized are (the \u2018fair value hierarchy\u2019):\u2022 Level 1: Quoted prices in active markets for identical items (unadjusted)\u2022 Level 2: Observable direct or indirect inputs other than Level 1 inputs\u2022 Level 3: Unobservable inputs (i.e., not derived from market data).The classification of an item into the above levels is based on the lowest level of the inputs used that has asignificant effect on the fair value measurement of the item. Transfers of items between levels arerecognised in the period they occur.The only item in the statement of financial position at the end of either period presented in theseconsolidated financial statements that are carried at fair value on a recurring on non-recurring basis arethe investment properties. These are carried at fair value on a recurring basis. For details on the fair valuemeasurement, reference is made to note 1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "Subsequent to initial recognition a financial asset that is a debt instrument is classified as either at amortizedcost, at fair value through other comprehensive income or at fair value through profit or loss. The Companycurrently only has financial assets in the first category. Interest income from these financial assets isincluded under financial income in the income statement. The Company assesses on a forward-looking basisthe expected credit losses associated with its debt instruments carried at amortized cost, applying a three-stage impairment model. For lease receivables and receivables from service contracts, lifetime expectedcredit losses are recognized (in accordance with the simplified approach permitted by IFRS 9 \u2018FinancialInstruments\u2019).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "Subsequent to initial recognition a financial asset that is a debt instrument is classified as either at amortizedcost, at fair value through other comprehensive income or at fair value through profit or loss. The Companycurrently only has financial assets in the first category. Interest income from these financial assets isincluded under financial income in the income statement. The Company assesses on a forward-looking basisthe expected credit losses associated with its debt instruments carried at amortized cost, applying a three-stage impairment model. For lease receivables and receivables from service contracts, lifetime expectedcredit losses are recognized (in accordance with the simplified approach permitted by IFRS 9 \u2018FinancialInstruments\u2019).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "Loans, borrowings, accounts payable and other financial liabilities are presented as current liabilities whenthe Company does not have the unconditional right to defer settlement for at least twelve months after thereporting period. After initial recognition, financial liabilities are subsequently measured at amortized costusing the effective interest rate method. Interest expenses under the application of the effective interestrate method are included under financial expenses in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "Loans, borrowings, accounts payable and other financial liabilities are presented as current liabilities whenthe Company does not have the unconditional right to defer settlement for at least twelve months after thereporting period. After initial recognition, financial liabilities are subsequently measured at amortized costusing the effective interest rate method. Interest expenses under the application of the effective interestrate method are included under financial expenses in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "Financial assets and liabilities are derecognized when the contractual rights or obligations to the cash flowsdischarged, cancelled or expired, or a financial asset is transferred, and the transfer qualifies forderecognition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "Cash and cash equivalentsCash and cash equivalents include cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertibleto known amounts of cash and which are subject to an insignificant risk of changes in value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "Income taxesThe income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income,based on the applicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assetsand liabilities attributable to temporary differences and to unused tax losses carried forward.The current income tax charge is calculated on the basis of the tax laws enacted or substantively enactedat the reporting date in the countries where the Company and its subsidiaries operate and generate taxableincome. Management periodically evaluates positions taken in tax returns with respect to situations in whichapplicable tax regulation is subject to interpretation and considers whether it is probable that a tax authoritywill accept an uncertain tax treatment.Deferred income tax is provided in full on temporary differences arising between the tax bases of assetsand liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax isnot accounted for if it arises from initial recognition of an asset or liability in a transaction other than abusiness combination that, at the time of the transaction, affects neither accounting nor taxable profit orloss (i.e., the acquisition of investment property in a transaction that is not a business combination).Deferred tax is calculated at the tax rates that are expected to apply in the period when the asset is realizedbased on tax laws and rates that have been enacted or substantively enacted at the reporting date. Themeasurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Company expects, at the end of the reporting period, to recover or settle the carryingamount of its assets and liabilities.A deferred tax asset is recognized for all deductible temporary differences and tax losses carried forward tothe extent that it is probable that taxable profit will be available against which the deductible temporarydifference can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting dateand reduced to the extent that it is no longer probable that sufficient taxable profits will be available toallow all or part of the asset to be recovered.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__42": {
"value": "Deferred income tax is provided in full on temporary differences arising between the tax bases of assetsand liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax isnot accounted for if it arises from initial recognition of an asset or liability in a transaction other than abusiness combination that, at the time of the transaction, affects neither accounting nor taxable profit orloss (i.e., the acquisition of investment property in a transaction that is not a business combination).Deferred tax is calculated at the tax rates that are expected to apply in the period when the asset is realizedbased on tax laws and rates that have been enacted or substantively enacted at the reporting date. Themeasurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Company expects, at the end of the reporting period, to recover or settle the carryingamount of its assets and liabilities.A deferred tax asset is recognized for all deductible temporary differences and tax losses carried forward tothe extent that it is probable that taxable profit will be available against which the deductible temporarydifference can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting dateand reduced to the extent that it is no longer probable that sufficient taxable profits will be available toallow all or part of the asset to be recovered.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__43": {
"value": "Cash flow statementThe Group reports cash flows from operating activities using the indirect method. Interest received andinterest paid are presented within operating cash flows. The acquisitions of investment properties aredisclosed as cash flows from investing activities as this most appropriately reflects the Group\u2019s businessactivities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "Financial risk managementThe Company\u2019s Management Board has the overall responsibility for the establishment and oversight of theCompany\u2019s risk management framework. The Company\u2019s risk management policies are established toidentify and analyze the risks faced by the Company, to set appropriate risk limits and controls and tomonitor risks and adherence to limits. Risk management policies and systems are reviewed regularly toreflect changes in market conditions.Starting 2 June 2023 the Company has business activities. As such the credit, liquidity and market-riskchanged during the financial year 2023 from limited-medium to medium. No changes occurred during thefinancial year 2024. Up till now the Company has not used foreign exchange contracts and/or foreignexchange options and does not deal with such financial derivatives.On the balance sheet date, financial instruments if applicable are reviewed to see whether or not anobjective indication exists for the impairment of a financial asset or a group of financial assets.Fair value measurementA number of assets and liabilities included in the Group\u2019s financial statements require measurement at,and/or disclosure of, fair value. The fair value measurement of the Group\u2019s financial and non-financial assetsand liabilities utilizes market observable inputs and data as far as possible. Inputs used in determining fairvalue measurements are categorized into different levels based on how observable the inputs used in thevaluation technique utilized are (the \u2018fair value hierarchy\u2019):\u2022 Level 1: Quoted prices in active markets for identical items (unadjusted)\u2022 Level 2: Observable direct or indirect inputs other than Level 1 inputs\u2022 Level 3: Unobservable inputs (i.e., not derived from market data).The classification of an item into the above levels is based on the lowest level of the inputs used that has asignificant effect on the fair value measurement of the item. Transfers of items between levels arerecognised in the period they occur.The only item in the statement of financial position at the end of either period presented in theseconsolidated financial statements that are carried at fair value on a recurring on non-recurring basis arethe investment properties. These are carried at fair value on a recurring basis. For details on the fair valuemeasurement, reference is made to note 1.Classification of financial assets and liabilitiesFinancial assets and liabilities that are recognized on the statement of financial position are classified inthe following table, also disclosing the fair value of instruments that are carried at amortized cost:Carried at amortized costFair value(*\u20ac1,000)31 December31 December31 December31 December2024202320242023Financial assetsAccounts receivable 769 516 769 516Current account investors - 130 - 130Other financial assets 1,027 145 1,027 145Total financial assets 1,796 791 1,796 791Financial liabilitiesLoans bank64,12835,39363,75535,393Trade payables 425 136 425 136Current account related party 337 - 337 -Loans related party USA 7,412 2,201 7,259 2,201Other financial liabilities 4,793 1,469 4,793 1,469Total financial liabilities 77,095 39,199 76,569 39,199Credit riskCredit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails tomeet its contractual obligations and arises principally from the Company\u2019s receivables. The Company\u2019s creditrisk mainly relates to its accounts/lease receivables and the cash and cash equivalents that are placed witha number of banks.The Company manages the exposure on its cash and cash equivalents placed with banks by only working withreputable banks that have proven in the past to be financially stable, have appropriate licenses to operateand are under the supervision of regulatory authorities.The credit risk arising from accounts/lease receivables is limited by carefully screening potential tenants inadvance. Security is also required from tenants in the form of guaranteed deposits or bank guarantees andrents are paid in advance. As the Company has measures in place that reduce the credit risk exposure to asu\ufb03ciently low level, it has not insured its receivables. Instead, in the event of (expected) collectability issuesor defaults, this is re\ufb02ected in the lifetime expected credit losses that are recognized on the relevantreceivables to cover the potential loss. Loss rates are determined based on expectations on economicdownturn and review of the tenant portfolio as at the balance sheet date. In measuring expected credit losses,receivables are grouped according to their ageing profile. Based on this ageing profile, any significant increasein credit risk since initial recognition is determined. As at 31 December 2024, the Company has recognizedexpected credit losses on its accounts receivable of \u20ac 39k (31 December 2024: \u20ac 50k).The Company\u2019s maximum exposure to credit risk equals the outstanding balance of its financial assets.Liquidity riskLiquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated withits financial liabilities that are settled by delivering cash or another financial asset. The Group\u2019s objectivewhen managing liquidity is to ensure, as far as possible, that it will have sufficient liquidityto meet its liabilities when they are due, under both normal and stressed conditions, without incurringunacceptable losses or risking damage to the Company\u2019s reputation. As at 31 December 2024, the Companyhas sufficient funds and borrowing capacities. Ultimate responsibility for liquidity risk management restswith the Management Board, which has established an appropriate and also practical liquidity riskmanagement procedure regarding Company\u2019s short and medium-term funding and liquidity. The Companymanages liquidity risk by maintaining reserve borrowing facilities and by continuously monitoring forecastand actual cash flows.The following maturity analyses detail the remaining undiscounted cash flows under its non-derivativefinancial liabilities (the Company currently does not have derivative financial liabilities), classified by theirmaturity, being the earliest date on which the Company can be required to settle the liability. These analysesinclude both interest and principal cash flows.Short term Long term Total(*\u20ac1,000)>1 year <531 December< 1 year> 5 yearsyears2024Loans bank\u2013principal amounts40852,07612,22564,709Loans bank\u2013interest payable4,55414,8501,32020,724Trade payables 425 - - 425Loan related party USA \u20132,340 5,072- 7,412principal amountsLoan related party USA \u2013279 507- 786interest payableOther financial liabilities4,793--4,793Total12,79972,50513,54598,849Short term Long term Total(*\u20ac1,000)>1 year <531 December< 1 year> 5 yearsyears2023Loans bank \u2013principal amounts- 24,165 11,592 35,757Loans bank \u2013 interest payable 2,459 9,566 1,929 13,954Trade payables 136 - - 136Loan related party USA 2,201 - - 2,201Other financial liabilities 1,468 - - 1,468Total6,26433,73113,52153,516The loans related party USA have been converted into a single unsecured long-term loan with an interestrate of 7% in 2025.Market riskMarket risk is the risk that changes in market prices \u2013 e.g., interest rates, currency rates and equity prices\u2013 will affect the Company\u2019s income or the value of its financial instruments. The objective of market riskmanagement is to manage and control market risk exposures within acceptable parameters, whileoptimizing the return.Currency riskCurrency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatebecause of changes in foreign exchange rates. The Group operates in various currency environments andis exposed to foreign exchange risks, mainly with respect to the US Dollar and Great British Pound. TheGroup currently does not hedge the foreign exchange risks associated with its net investments in foreignoperations, and accordingly does hold any foreign currency derivatives.The following exchange rates against the euro, were used for these consolidated financial statements:31 December 2024 31 December 2023Great British Pound (GBP)0.830.87US Dollar (USD)1.041.10The following table details the sensitivity of consolidated equity and net income had the year-end exchangerates varied by a reasonably possible change in such rates \u2013 all other variables held constant. For purposesof the sensitivity analysis, financial instruments are only considered sensitive to foreign exchange rates whenthey are not denominated in the functional currency of the group company holding the relevant financialinstrument. The impact on year-end equity excludes the impact on profit or loss. The currency risk mainlyarises from intercompany loans provided to the UK and US subsidiaries in Great British Pounds and US Dollars,respectively, that form part of the net investment in the subsidiaries for which the exchange differences arerecognized in equity through other comprehensive income. To a lesser extent, currency risk arises from thecurrent accounts with said subsidiaries as well as Great British Pound and US Dollar bank account balances,on which exchange differences are accounted for through profit or loss.2024 2023(*\u20ac1,000)Impact onImpact onImpact onImpact onprofit or lossy/e equityprofit or lossy/e equityGBP + 10% 104 4,110 581 3,912GBP \u2013 10% -95 -3,736 -529 -3,557USD + 10% 24 447 5 202USD \u2013 10% -22 -406 -5 -183Interest rate riskInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatedue to changes in market interest rates. The Company is mainly exposed to interest rate risk from its long-term borrowings. It manages interest risk through agreeing such borrowings at fixed or floating interestrates as deemed appropriate in the specific circumstances.As a consequence, for fixed interest loans, the risk related to future cash flows is mitigated, though theCompany is exposed to the risk that the fair value of such borrowings will fluctuate. This risk is notexpressed in these financial statements since the borrowings are carried at amortized cost.As at year-end 2024, the Company is exposed to interest rate risk from its loan from Banco Santander,which is agreed at a variable rate. The following table details the sensitivity of consolidated equity and netincome had the interest rate varied by a reasonably possible change in such rate \u2013 all other variables heldconstant. The impact on year-end equity excludes the impact on profit or loss.2024 2023(*\u20ac1,000)Impact onImpact onImpact onImpact onprofit or lossy/e equityprofit or lossy/e equityInterest +100bp -251 - -275 -Interest-100bp251-275-Other price riskOther price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatebecause of changes in market prices, other than arising from currency risk or interest rate risk. Based onthe Company\u2019s activities, it has not identified exposure to other forms of price risk such as commodity pricerisk or equity price risk.Capital risk managementThe Company\u2019s objectives when managing capital are to safeguard the Company\u2019s ability to continue as agoing concern and maintain an optimal capital structure to reduce the cost of capital. The Company considersits equity as its capital. In order to maintain the Company\u2019s capital structure, the Company may issue newshares to maintain an optimal capital structure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__46-1": {
"value": "Fair value measurementA number of assets and liabilities included in the Group\u2019s financial statements require measurement at,and/or disclosure of, fair value. The fair value measurement of the Group\u2019s financial and non-financial assetsand liabilities utilizes market observable inputs and data as far as possible. Inputs used in determining fairvalue measurements are categorized into different levels based on how observable the inputs used in thevaluation technique utilized are (the \u2018fair value hierarchy\u2019):\u2022 Level 1: Quoted prices in active markets for identical items (unadjusted)\u2022 Level 2: Observable direct or indirect inputs other than Level 1 inputs\u2022 Level 3: Unobservable inputs (i.e., not derived from market data).The classification of an item into the above levels is based on the lowest level of the inputs used that has asignificant effect on the fair value measurement of the item. Transfers of items between levels arerecognised in the period they occur.The only item in the statement of financial position at the end of either period presented in theseconsolidated financial statements that are carried at fair value on a recurring on non-recurring basis arethe investment properties. These are carried at fair value on a recurring basis. For details on the fair valuemeasurement, reference is made to note 1.RevaluationThe fair values of investment property classify as level 3 valuations in the fair value hierarchy. For furtherdetails on the valuation methodology of investment properties, reference is made to the disclosure ofsignificant estimates. Management has made use of independent external expert appraisers in determiningthe fair values of the investment properties. These experts have applied models to determine the fair valueusing an income approach, based on the contracts with tenants. The most important principles and (rangesof) assumptions used in determining the fair values are as follows:31 December31 December20242023Combined appraisal value (\u20ac*1,000) 128,664 77,416Market rent per sqm (\u20ac) 167 - 395 151 \u2013 378Weighted average lease term in years 3 -203 \u2013 21Net yield 5.2% - 9.75% 6.5% - 9.0%As a result of the revaluation of the investment properties as at the balance sheet date, transaction coststhat were incurred on investments and initially recognized as part of the cost of the investment property,are effectively recognized directly in profit or loss as part of the revaluation result. This accounts for asignificant portion of the revaluations recognized in 2023.Being a level 3 valuation, the valuation of investment properties is highly dependent on unobservableinputs. As a result, the fair value of the investment properties is sensitive to a change in those inputs. Tothis end, we note that some of the Company\u2019s investment properties are multi-tenant properties with long-term lease contracts. In addition, lease terms tend to be long. This reduces the sensitivity of the fair valueto vacancy, frequent changes in lease contracts and market rents, which in turn are interrelated with thenet yield of a property.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "Fair value measurementA number of assets and liabilities included in the Group\u2019s financial statements require measurement at,and/or disclosure of, fair value. The fair value measurement of the Group\u2019s financial and non-financial assetsand liabilities utilizes market observable inputs and data as far as possible. Inputs used in determining fairvalue measurements are categorized into different levels based on how observable the inputs used in thevaluation technique utilized are (the \u2018fair value hierarchy\u2019):\u2022 Level 1: Quoted prices in active markets for identical items (unadjusted)\u2022 Level 2: Observable direct or indirect inputs other than Level 1 inputs\u2022 Level 3: Unobservable inputs (i.e., not derived from market data).The classification of an item into the above levels is based on the lowest level of the inputs used that has asignificant effect on the fair value measurement of the item. Transfers of items between levels arerecognised in the period they occur.The only item in the statement of financial position at the end of either period presented in theseconsolidated financial statements that are carried at fair value on a recurring on non-recurring basis arethe investment properties. These are carried at fair value on a recurring basis. For details on the fair valuemeasurement, reference is made to note 1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "Classification of financial assets and liabilitiesFinancial assets and liabilities that are recognized on the statement of financial position are classified inthe following table, also disclosing the fair value of instruments that are carried at amortized cost:Carried at amortized costFair value(*\u20ac1,000)31 December31 December31 December31 December2024202320242023Financial assetsAccounts receivable 769 516 769 516Current account investors - 130 - 130Other financial assets 1,027 145 1,027 145Total financial assets 1,796 791 1,796 791Financial liabilitiesLoans bank64,12835,39363,75535,393Trade payables 425 136 425 136Current account related party 337 - 337 -Loans related party USA 7,412 2,201 7,259 2,201Other financial liabilities 4,793 1,469 4,793 1,469Total financial liabilities 77,095 39,199 76,569 39,199",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "Credit riskCredit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails tomeet its contractual obligations and arises principally from the Company\u2019s receivables. The Company\u2019s creditrisk mainly relates to its accounts/lease receivables and the cash and cash equivalents that are placed witha number of banks.The Company manages the exposure on its cash and cash equivalents placed with banks by only working withreputable banks that have proven in the past to be financially stable, have appropriate licenses to operateand are under the supervision of regulatory authorities.The credit risk arising from accounts/lease receivables is limited by carefully screening potential tenants inadvance. Security is also required from tenants in the form of guaranteed deposits or bank guarantees andrents are paid in advance. As the Company has measures in place that reduce the credit risk exposure to asu\ufb03ciently low level, it has not insured its receivables. Instead, in the event of (expected) collectability issuesor defaults, this is re\ufb02ected in the lifetime expected credit losses that are recognized on the relevantreceivables to cover the potential loss. Loss rates are determined based on expectations on economicdownturn and review of the tenant portfolio as at the balance sheet date. In measuring expected credit losses,receivables are grouped according to their ageing profile. Based on this ageing profile, any significant increasein credit risk since initial recognition is determined. As at 31 December 2024, the Company has recognizedexpected credit losses on its accounts receivable of \u20ac 39k (31 December 2024: \u20ac 50k).The Company\u2019s maximum exposure to credit risk equals the outstanding balance of its financial assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "The credit risk arising from accounts/lease receivables is limited by carefully screening potential tenants inadvance. Security is also required from tenants in the form of guaranteed deposits or bank guarantees andrents are paid in advance. As the Company has measures in place that reduce the credit risk exposure to asu\ufb03ciently low level, it has not insured its receivables. Instead, in the event of (expected) collectability issuesor defaults, this is re\ufb02ected in the lifetime expected credit losses that are recognized on the relevantreceivables to cover the potential loss. Loss rates are determined based on expectations on economicdownturn and review of the tenant portfolio as at the balance sheet date. In measuring expected credit losses,receivables are grouped according to their ageing profile. Based on this ageing profile, any significant increasein credit risk since initial recognition is determined. As at 31 December 2024, the Company has recognizedexpected credit losses on its accounts receivable of \u20ac 39k (31 December 2024: \u20ac 50k).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "Liquidity riskLiquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated withits financial liabilities that are settled by delivering cash or another financial asset. The Group\u2019s objectivewhen managing liquidity is to ensure, as far as possible, that it will have sufficient liquidityto meet its liabilities when they are due, under both normal and stressed conditions, without incurringunacceptable losses or risking damage to the Company\u2019s reputation. As at 31 December 2024, the Companyhas sufficient funds and borrowing capacities. Ultimate responsibility for liquidity risk management restswith the Management Board, which has established an appropriate and also practical liquidity riskmanagement procedure regarding Company\u2019s short and medium-term funding and liquidity. The Companymanages liquidity risk by maintaining reserve borrowing facilities and by continuously monitoring forecastand actual cash flows.The following maturity analyses detail the remaining undiscounted cash flows under its non-derivativefinancial liabilities (the Company currently does not have derivative financial liabilities), classified by theirmaturity, being the earliest date on which the Company can be required to settle the liability. These analysesinclude both interest and principal cash flows.Short term Long term Total(*\u20ac1,000)>1 year <531 December< 1 year> 5 yearsyears2024Loans bank\u2013principal amounts40852,07612,22564,709Loans bank\u2013interest payable4,55414,8501,32020,724Trade payables 425 - - 425Loan related party USA \u20132,340 5,072- 7,412principal amountsLoan related party USA \u2013279 507- 786interest payableOther financial liabilities4,793--4,793Total12,79972,50513,54598,849Short term Long term Total(*\u20ac1,000)>1 year <531 December< 1 year> 5 yearsyears2023Loans bank \u2013principal amounts- 24,165 11,592 35,757Loans bank \u2013 interest payable 2,459 9,566 1,929 13,954Trade payables 136 - - 136Loan related party USA 2,201 - - 2,201Other financial liabilities 1,468 - - 1,468Total6,26433,73113,52153,516The loans related party USA have been converted into a single unsecured long-term loan with an interestrate of 7% in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__52-1": {
"value": "Market riskMarket risk is the risk that changes in market prices \u2013 e.g., interest rates, currency rates and equity prices\u2013 will affect the Company\u2019s income or the value of its financial instruments. The objective of market riskmanagement is to manage and control market risk exposures within acceptable parameters, whileoptimizing the return.Currency riskCurrency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatebecause of changes in foreign exchange rates. The Group operates in various currency environments andis exposed to foreign exchange risks, mainly with respect to the US Dollar and Great British Pound. TheGroup currently does not hedge the foreign exchange risks associated with its net investments in foreignoperations, and accordingly does hold any foreign currency derivatives.The following exchange rates against the euro, were used for these consolidated financial statements:31 December 2024 31 December 2023Great British Pound (GBP)0.830.87US Dollar (USD)1.041.10The following table details the sensitivity of consolidated equity and net income had the year-end exchangerates varied by a reasonably possible change in such rates \u2013 all other variables held constant. For purposesof the sensitivity analysis, financial instruments are only considered sensitive to foreign exchange rates whenthey are not denominated in the functional currency of the group company holding the relevant financialinstrument. The impact on year-end equity excludes the impact on profit or loss. The currency risk mainlyarises from intercompany loans provided to the UK and US subsidiaries in Great British Pounds and US Dollars,respectively, that form part of the net investment in the subsidiaries for which the exchange differences arerecognized in equity through other comprehensive income. To a lesser extent, currency risk arises from thecurrent accounts with said subsidiaries as well as Great British Pound and US Dollar bank account balances,on which exchange differences are accounted for through profit or loss.2024 2023(*\u20ac1,000)Impact onImpact onImpact onImpact onprofit or lossy/e equityprofit or lossy/e equityGBP + 10% 104 4,110 581 3,912GBP \u2013 10% -95 -3,736 -529 -3,557USD + 10% 24 447 5 202USD \u2013 10% -22 -406 -5 -183Interest rate riskInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatedue to changes in market interest rates. The Company is mainly exposed to interest rate risk from its long-term borrowings. It manages interest risk through agreeing such borrowings at fixed or floating interestrates as deemed appropriate in the specific circumstances.As a consequence, for fixed interest loans, the risk related to future cash flows is mitigated, though theCompany is exposed to the risk that the fair value of such borrowings will fluctuate. This risk is notexpressed in these financial statements since the borrowings are carried at amortized cost.As at year-end 2024, the Company is exposed to interest rate risk from its loan from Banco Santander,which is agreed at a variable rate. The following table details the sensitivity of consolidated equity and netincome had the interest rate varied by a reasonably possible change in such rate \u2013 all other variables heldconstant. The impact on year-end equity excludes the impact on profit or loss.2024 2023(*\u20ac1,000)Impact onImpact onImpact onImpact onprofit or lossy/e equityprofit or lossy/e equityInterest +100bp -251 - -275 -Interest-100bp251-275-Other price riskOther price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuatebecause of changes in market prices, other than arising from currency risk or interest rate risk. Based onthe Company\u2019s activities, it has not identified exposure to other forms of price risk such as commodity pricerisk or equity price risk.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__54-1": {
"value": "The following table details the sensitivity of consolidated equity and net income had the year-end exchangerates varied by a reasonably possible change in such rates \u2013 all other variables held constant. For purposesof the sensitivity analysis, financial instruments are only considered sensitive to foreign exchange rates whenthey are not denominated in the functional currency of the group company holding the relevant financialinstrument. The impact on year-end equity excludes the impact on profit or loss. The currency risk mainlyarises from intercompany loans provided to the UK and US subsidiaries in Great British Pounds and US Dollars,respectively, that form part of the net investment in the subsidiaries for which the exchange differences arerecognized in equity through other comprehensive income. To a lesser extent, currency risk arises from thecurrent accounts with said subsidiaries as well as Great British Pound and US Dollar bank account balances,on which exchange differences are accounted for through profit or loss.2024 2023(*\u20ac1,000)Impact onImpact onImpact onImpact onprofit or lossy/e equityprofit or lossy/e equityGBP + 10% 104 4,110 581 3,912GBP \u2013 10% -95 -3,736 -529 -3,557USD + 10% 24 447 5 202USD \u2013 10% -22 -406 -5 -183Currency exchange transactionsThe Company opts to receive cash from and charge group companies in their local currencies, thereforeUSD and GBP. As a result, the Company performs spot transactions with some regularity. Generally, thesetransactions are carried out with the Company\u2019s house bank.The Company\u2019s management decided to carry out spot transactions with a related party to exchange itsexcess US dollars and British pounds into euro. The most important reason to do so is to avoid banktransaction costs. During 2024 the Company carried out 3 such spot transactions with a related party for atotal notional amount of $ 1.0 million and \u00a3 4.785 million.NAI\u2019s Finance Director, who is not involved with the related party, assessed the exchange rate, taking noteof the exchange rate as indicated by the house bank\u2019s exchange center. These transactions are beneficialfor both the Company and the related party.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__57": {
"value": "Capital risk managementThe Company\u2019s objectives when managing capital are to safeguard the Company\u2019s ability to continue as agoing concern and maintain an optimal capital structure to reduce the cost of capital. The Company considersits equity as its capital. In order to maintain the Company\u2019s capital structure, the Company may issue newshares to maintain an optimal capital structure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__58-1": {
"value": "1. Investment propertyThe investment property consists of five properties in the United Kingdom and two properties in the UnitedStates of America, held by local group companies. Movements in investment property during the year wereas follows:(*\u20ac1,000)2024 2023Balance as at 1 January 77,416 -Investments at full costs40,70483,182Expenditure after acquisition796237Revaluation of investment property, based on appraisals3,517-4,929Foreign currency translation 6,231 -1,074Balance as at 31 December 128,664 77,416Investments 2024On 2 September 2024, MACE Investment III LLC (MACE III) has been incorporated by Somerset ParkHolding USA LLC. On 1 November 2024 (with economic effect as of 23 October 2024), MACE InvestmentsIII acquired a 70% class B member interest in Interra Remington LLC, including a commercial property(\u201cRemington\u201d), based in Houston, Texas USA. The non-controlling interest in the partnership of 30% is heldby Interra Group.The acquisition is a Class A commercial property, consisting of 3 office buildings with the possibility of a4th office building. The total area is approximately 392,000 sf over 3 buildings of which approximately302.000 sf is leased to 20 tenants. The property has an occupation rate of approximately 77%.With this purchase NAI added a seventh property to its activities which is in full alignment with its businessobjectives and announced strategy.The total consideration for this acquisition with transaction costs, amount to \u20ac 40.7 million. Of this amount,\u20ac 39.3 million was cash consideration payable and \u20ac 1.4 million was a share-based payment in connectionwith unspecified services from the non-controlling shareholder, as further detailed below. Part of theacquisition price is financed by a loan from a credit institution of \u20ac 25.2 million, for the period of 5 yearswith an annual interest rate of 6%. MACE invested 70% of the equity or approximately \u20ac 8.4 million, fundedby equity (available cash) and a loan from a related party with a maturity of 31 December 2027. The annualinterest rate applicable to the period 1 November to 31 December 2024 amounted to 5.5%.The profit sharing as agreed between the Group and the non-controlling interest in Interra Remington startswith a preferred return on the capital investment of 8% per annum. After allocation of the preferred return,25% of the remaining profit is attributable to the non-controlling interest. The remaining 75% is split 70/30between the Group and the non-controlling interest.Share-based paymentManagement has concluded that the 25% profit allocation right as described above constitutes an equity-settled share-based payment to the non-controlling interest, as consideration for unspecified servicesreceived from the non-controlling shareholder. The grant date was 1 November 2024. Management notesthat there are no vesting conditions attached to the grant, and therefore the grant is deemed to be relatedto the acquisition of the Remington property. As a consequence, the fair value of the grant, whichmanagement has estimated at \u20ac 1,436k by reference to the equity instruments granted, has been includedas part of the cost of the property, with a corresponding increase recognized in the non-controlling interestas part of Group equity, since this regards to an equity interest in Interra Remington LLC held by the non-controlling shareholder.The fair value of the equity instruments granted was measured using an income approach, as thediscounted value of the amounts expected to be received under the 25% profit right in the future, as atthe grant date. The use of this approach is based on the fact that the Company plans to use the propertyto generate (rental) income over a longer period of time. In applying this approach, management hastaken into account an expected normalized result of Interra Remington LLC as was to be expected at thegrant date and the contractual profit allocation as described above. This leads to an expected economicdivision of the expected profits. By applying this economic division to the initial capital contribution, andcalculating the difference with the actual capital contribution of the non-controlling shareholder,management has estimated the fair value of the profit right. The initial capital contribution is deemed toreflect the discounted value of all future cash flows from the property, including operational cash flowsas well as cash flows from financing the property and eventually the sale of the property.Investments 2023On 2 June 2023, the Company\u2019s shareholders approved the proposed Somerset Group BusinessCombination. Following the approval, the Company incorporated/ acquired the following companies:(1) Somerset Park B.V. was incorporated as a Dutch private company with limited liability;(2) Somerset Park B.V. acquired Somerset Park Holding UK Ltd (a limited liability company) and SomersetPark Holding USA LLC;(3) Somerset Park Holding UK Ltd acquired the following UK private limited company\u2019s: Somerset Landand Property Ltd, Glasgow Land and Property Ltd, Sutherland Land and Property Ltd, Edinburgh Landand Property Ltd and Somerset Park Property Management Ltd;(4) Somerset Park Holding USA LLC acquired SP Property Management US and MACE Investments II LLC,which owns 71.25% of Interra One Park Ten LLC.Subsequently, Sutherland Land and Property Ltd purchased the property Sutherland House in Glasgow, andGlasgow Land and Property Ltd purchased the property Blythswood Square in Glasgow.On 13 July 2023, Forthstone Land & Property Ltd has been incorporated by Somerset Park Holding UK Ltd.On 25 September 2023, Forthstone Land & Property Ltd acquired the property Forthstone, South GyleBusiness Park, Edinburgh (\u201dForthstone\u201d) in the UK. The Forthstone, property is let in its entirety to MotabilityOperations Ltd on a full Repairing and Insuring Lease started 23 August 2019 until 7 January 2037. Theproperty has been fully refurbished to an exceptional standard and provides modern, Grade A open-planoffice space divided over three floors. The total passing rent for the 35,370 square feet (3,286 squaremeter) property is \u00a3 734,150 per annum, which equates to \u00a3 21.00 per square foot for the office space and\u00a3 10.50 per square foot for the reception area. The lease benefits from OMRV rents reviews. The totalconsideration for Forthstone, including transaction costs, amounts to \u20ac 11,127k (\u00a3 9,667k) and has beenfinanced with a combination of equity (available in cash) and debt (LTV loan).Carrying amount per propertyThe breakdown of the investments per property, against exchange rate per balance sheet date, is as follows:(*\u20ac1,000)31 December31 December20242023Somerset House, Birmingham 18,490 16,841Interra One Park Ten, Houston 17,641 17,948Travelodge, Edinburgh 13,907 11,569Sutherland House, Glasgow 9,190 10,475Blythswood Square, Glasgow 10,557 10,360Forthstone, Edinburgh 10,738 10,222Remington, Houston 48,141 -Total investments128,66477,416Reconciliation of investments to cash flow statementThe investments can be reconciled to the cash flow statement as follows:(*\u20ac1,000)2024 2023Cost of the investment properties at acquisition 39,225 78,446Transaction costs on balance 43 4,736Share-based payment(non-cash)1,436-Full cost40,70483,182Less: Other netassets (liabilities)acquired-29,866-26,253Less: Related party loan recognised-4,845-2,261Less: Non-controlling interest recognised-4,015-812Less: Share-based payment (non-cash) -1,436 -Plus: Expenditures after acquisition 796 237Cash outflow as per cash flow statement 1,338 54,093The cash outflow as per the cash flow statement is presented net of cash and cash equivalents acquired of\u20ac 3,043k (2023: \u20ac 461k). The other net assets (liabilities) acquired can be specified as follows:(*\u20ac1,000)2024 2023Tenant improvements -2,958 -Property taxes payable -1,109 -Other short-term liabilities -610 -370Loan obtained-25,241-11,679Vendor loan--14,204Prepaid expenses52-Total other net assets (liabilities) acquired -29,866 -26,253RevaluationThe fair values of investment property classify as level 3 valuations in the fair value hierarchy. For furtherdetails on the valuation methodology of investment properties, reference is made to the disclosure ofsignificant estimates. Management has made use of independent external expert appraisers in determiningthe fair values of the investment properties. These experts have applied models to determine the fair valueusing an income approach, based on the contracts with tenants. The most important principles and (rangesof) assumptions used in determining the fair values are as follows:31 December31 December20242023Combined appraisal value (\u20ac*1,000) 128,664 77,416Market rent per sqm (\u20ac) 167 - 395 151 \u2013 378Weighted average lease term in years 3 -203 \u2013 21Net yield 5.2% - 9.75% 6.5% - 9.0%As a result of the revaluation of the investment properties as at the balance sheet date, transaction coststhat were incurred on investments and initially recognized as part of the cost of the investment property,are effectively recognized directly in profit or loss as part of the revaluation result. This accounts for asignificant portion of the revaluations recognized in 2023.Being a level 3 valuation, the valuation of investment properties is highly dependent on unobservableinputs. As a result, the fair value of the investment properties is sensitive to a change in those inputs. Tothis end, we note that some of the Company\u2019s investment properties are multi-tenant properties with long-term lease contracts. In addition, lease terms tend to be long. This reduces the sensitivity of the fair valueto vacancy, frequent changes in lease contracts and market rents, which in turn are interrelated with thenet yield of a property.10. Revaluation investment propertyThe breakdown of the revaluation gains and losses of the investment properties is as follows. The gain onRemington pertains to the period from 1 November 2024 to 31 December 2024.(*\u20ac1,000)2024 2023Somerset House, Birmingham 778 -1,936One Park Ten, Houston-2,238-11Travelodge, Edinburgh1,710-847Sutherland House, Glasgow -1,769 -696Blythswood Square, Glasgow -318 -692Forthstone, Edinburgh - -748Remington, Houston 5,354 -Total revaluation gains and losses 3,517 -4,929",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__61-1": {
"value": "Share-based paymentManagement has concluded that the 25% profit allocation right as described above constitutes an equity-settled share-based payment to the non-controlling interest, as consideration for unspecified servicesreceived from the non-controlling shareholder. The grant date was 1 November 2024. Management notesthat there are no vesting conditions attached to the grant, and therefore the grant is deemed to be relatedto the acquisition of the Remington property. As a consequence, the fair value of the grant, whichmanagement has estimated at \u20ac 1,436k by reference to the equity instruments granted, has been includedas part of the cost of the property, with a corresponding increase recognized in the non-controlling interestas part of Group equity, since this regards to an equity interest in Interra Remington LLC held by the non-controlling shareholder.The fair value of the equity instruments granted was measured using an income approach, as thediscounted value of the amounts expected to be received under the 25% profit right in the future, as atthe grant date. The use of this approach is based on the fact that the Company plans to use the propertyto generate (rental) income over a longer period of time. In applying this approach, management hastaken into account an expected normalized result of Interra Remington LLC as was to be expected at thegrant date and the contractual profit allocation as described above. This leads to an expected economicdivision of the expected profits. By applying this economic division to the initial capital contribution, andcalculating the difference with the actual capital contribution of the non-controlling shareholder,management has estimated the fair value of the profit right. The initial capital contribution is deemed toreflect the discounted value of all future cash flows from the property, including operational cash flowsas well as cash flows from financing the property and eventually the sale of the property.12. Personnel expensesThe breakdown is as follows:(*\u20ac1,000)2024 2023Gross wages 450 262Social security charges 6033Equity-settled share-based payment -84Contractors 218188Supervisory Board expenses 8685Other 12 13Total personnel expenses 826665Equity-settled share-based paymentsDuring 2022, immediately following Settlement the four Managing Directors, through NAIP Holding, held147,307 convertible shares with a nominal value of \u20ac 0.04 each (the \u201cPromoter Shares\u201d). The PromoterShares were not admitted to listing and trading on any trading platform. These shares were considered anequity-settled share-based payment. During 2023, the Business Combination occurred and therefore, thePromoter Shares have vested. The remaining expenses relating to 2021 have been recognized in the incomestatement in 2023, in the amount of \u20ac 84k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__59-1": {
"value": "The investments can be reconciled to the cash flow statement as follows:(*\u20ac1,000)2024 2023Cost of the investment properties at acquisition 39,225 78,446Transaction costs on balance 43 4,736Share-based payment(non-cash)1,436-Full cost40,70483,182Less: Other netassets (liabilities)acquired-29,866-26,253Less: Related party loan recognised-4,845-2,261Less: Non-controlling interest recognised-4,015-812Less: Share-based payment (non-cash) -1,436 -Plus: Expenditures after acquisition 796 237Cash outflow as per cash flow statement 1,338 54,093The cash outflow as per the cash flow statement is presented net of cash and cash equivalents acquired of\u20ac 3,043k (2023: \u20ac 461k). The other net assets (liabilities) acquired can be specified as follows:(*\u20ac1,000)2024 2023Tenant improvements -2,958 -Property taxes payable -1,109 -Other short-term liabilities -610 -370Loan obtained-25,241-11,679Vendor loan--14,204Prepaid expenses52-Total other net assets (liabilities) acquired -29,866 -26,253Movements in borrowingsMovements in borrowings, both cash and non-cash, are disclosed in the table below.(*\u20ac1,000)2024 2023Balance as at 1 January 37,594 -Changes from financing cash flowsProceeds received from bank loans 530 24,184Proceeds received from related party loans - 9,643Repayments of bank loans -261 -14,313Repayments of bridge loans - -9,643Subtotal changes from financing cash flows2699,871Non-cash changes, incl.arising from obtaining control ofsubsidiariesBank loans acquired 25,241 11,679Affiliated party/related party loans acquired4,8452,261Vendor loans acquired-14,204Subtotal changes arising from obtaining control of subsidiaries30,08628,145Foreign currency translation3,536-453Other changes 55 31Balance as at 31 December 71,540 37,594In 2024, the bank and related party loans acquired relate to the acquisition of the Remington property.While the loans were not acquired as part of the Group\u2019s interest in Interra Remington LLC, the funds weretransferred directly to the seller by the financial institution and the related party, respectively, and as suchdid not impact the Group\u2019s cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__62-1": {
"value": "2. Deferred tax assets and liabilitiesThe current tax is based on the taxable result per entity for the reporting period. A deferred tax asset isrecognized for all deductible temporary differences to the extent that it is probable that taxable profit willbe available against which the deductible temporary difference can be utilized.Deferred taxes have been accounted for based on a tax rate of 25.8% (or 19% for expected profits up to\u20ac 200k) in the Netherlands, 25% in the United Kingdom and 26.5% in the United States.The breakdown of the deferred tax position, per class of underlying temporary difference or unused taxlosses carried forward, is as follows:31 December31 December(*\u20ac1,000)20242023Tax losses carried forward 402 735Investment properties -1,252 -116Netdeferred tax position-850619The Group has recognized deferred tax losses in relation to tax losses carried forward in the United Kingdomfor an amount of \u20ac 925k (31 December 2023: \u20ac 797k). These tax losses are carried forward indefinitely.The deferred tax losses recognized in the Netherlands for an amount of \u20ac 1,957k as at 31 December 2023have been largely utilized in 2024, with an amount of \u20ac 372k remaining as at 31 December 2024.As at 31 December 2024, the total amount of unused tax losses and deductible temporary differences forwhich no deferred tax asset has been recognized amounts to approximately \u20ac 5.6 million (previous year \u20ac5 million). This pertains to deductible temporary differences on the investment properties in the UK asfuture taxable profits against which these can be realized are deemed insufficiently certain.The movements in the deferred tax position during the year are detailed in the following table:(*\u20ac1,000) 2024 2023Balance as at 1 January619-Recognized in profit or loss-1,431605Currency translation differences recognized in OCI-3815Balance as at 31 December-85061914. Income taxThe corporate income tax charge/(benefit) as per the income statement can be broken down as follows:(*\u20ac1,000) 2024 2023Deferred tax expense/(income) relating to origination and927 -116reversal of temporary differencesDeferred taxexpense/(income) relating to (de)recognition of504 735unused tax lossesDeferred tax expense/(benefit) 1,431 619Current period tax charge/(benefit)189 -14Adjustments recognized for current tax of prior periods2 -Current taxexpense/(benefit)191-14Total income tax expense/(benefit)1,622 605The amount of income tax recognized in OCI amounts to nil (2023: nil).Effective tax reconciliationThe Company is domiciled in the Netherlands and its subsidiaries operate predominantly in the UnitedKingdom and the United States. As a basis for the effective tax reconciliation, the Management Board hasapplied the applicable tax rates in the Netherlands to the Company\u2019s result before tax. Such rates are25.8%, or 19% for profits up to \u20ac 200k for both years presented.(*\u20ac1,000) 2024 2023Result before tax 6,778 -5,401Tax expense at the Company\u2019s statutory tax rate 1,781 -1,380Effect of foreign tax rates -23 48Non-deductible expenses 1,028 -Non-taxable income -515 -Utilization of previously unrecognized tax losses - -8Recognition of previously unrecognized tax losses--505Tax losses and deductible temporary differences not recognized-1,235Income taxes related tonon-controlling interests not recognized-665-Prior period tax adjustments2-Other145Total income tax expense/(benefit) 1,622 -605The non-deductible expenses relate mainly revaluation losses on investment properties which are notconsidered for tax purposes and for which no deferred tax asset is recognized since the temporary differenceis not deductible. The non-taxable income relates mainly to revaluation gains on investment properties andfor which deferred tax liabilities have not been recognized (in full) since the temporary difference is nottaxable (in full). The income taxes related to non-controlling interests not recognized relate to the share ofnon-controlling interests in tax-transparent entities that hold the U.S. investment properties, and for whichthe Group does not account for the non-controlling shareholder\u2019s share in the income taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__64": {
"value": "3. Value Added TaxIn 2021 the Company was informed by the tax authorities that they want to review the position of the SPACto consider whether it is taxable under value added tax. At the end of 2022, the Company was informed bythe Dutch tax authority that the Company is not taxable for VAT purposes. As a consequence the Companyimpaired its receivable to the amount of \u20ac 330k. The Company did not agree with this decision and continuedto challenge the tax authorities on this. At the end of 2024, the Company was informed that the taxauthority reconsidered its position and agreed that the Company was taxable for VAT purposes from itsincorporation. As a result, the impairment of \u20ac 330k has been reversed in the income statement and theoutstanding VAT claims starting June 2021 have been received in 2024 and 2025. The receivable as at 31December 2024 amounts to \u20ac 360k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__63-1": {
"value": "3. Value Added TaxIn 2021 the Company was informed by the tax authorities that they want to review the position of the SPACto consider whether it is taxable under value added tax. At the end of 2022, the Company was informed bythe Dutch tax authority that the Company is not taxable for VAT purposes. As a consequence the Companyimpaired its receivable to the amount of \u20ac 330k. The Company did not agree with this decision and continuedto challenge the tax authorities on this. At the end of 2024, the Company was informed that the taxauthority reconsidered its position and agreed that the Company was taxable for VAT purposes from itsincorporation. As a result, the impairment of \u20ac 330k has been reversed in the income statement and theoutstanding VAT claims starting June 2021 have been received in 2024 and 2025. The receivable as at 31December 2024 amounts to \u20ac 360k.8.Tax liabilitiesTax liabilities are made up as follows:31 December31 December(*\u20ac1,000)20242023Corporate income tax payable 208 42Real estatepropertytaxes USA1,518-Wage tax payable2424Dividend taxpayable66-VATUK23339Totaltax liabilities2,049105When Remington was purchased, some debts were assumed from the seller, including the real estateproperty taxes. These taxes have been paid in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__65": {
"value": "4. Other assets and prepaid expensesItems recognized within other assets and prepaid expenses fall due in less than one year. The fair value ofthe receivables approximates their carrying amount.The break down is as follows:31 December31 December(*\u20ac1,000)20242023Receivable from the seller - Remington 439 -Amortization free rental period 416 -Other 172 146Total1,027146",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__66": {
"value": "5. Cash and Cash EquivalentsCash and cash equivalents relate to current bank accounts. These accounts are available for use by thecompany and can be qualified as unrestricted.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__67": {
"value": "6. EquityShare capitalThe Company\u2019s authorized share capital as at 31 December 2024 amounts to \u20ac 247k and is unchangedfrom prior year. The break down is as follows:Number of sharesType of shares %31 December 2024Ordinary Shares issued to investors, admitted listing and trading74.6 3,910,250Ordinary Shares issued to the Promoters (Cornerstone24.01,257,789Investment), admitted to listing and tradingPromoter shares1.473,653Priority Shares issued to Sichting Prioriteit New Amsterdam Invest0.05100.0 5,241,697Ordinary Shares owned by the Company (Treasury Shares) 943,558Shares in total 6,185,255Share capital at \u20ac0.04 per share (\u20ac * 1,000) 247Promoter sharesThe Promoter Shares are not admitted to listing and trading on any trading platform. The Promoter Sharesare subject to anti-dilution provisions in accordance with the terms and conditions set out in the Prospectus.Subject to the terms and conditions set out in this Prospectus, each Promoter Share converts into 3.5Ordinary Shares (the \u201cPromoter Share Conversion Ratio\u201d), resulting in a conversion into a maximum of257,787 Ordinary Shares. The conversion is contingent upon a Share Price Hurdle of \u20ac 11.50 per share.WarrantsAs at 31 December 2024 and 31 December 2023, there were 2,455,125 IPO-warrants and 2,455,125 BC-Warrants outstanding.The Warrants (IPO and BC) automatically and mandatorily convert when the closing price of the OrdinaryShares on Euronext Amsterdam reaches the Share Price Hurdle being \u20ac 11.50 per share, without any furtheraction being required from the Warrant Holder. The Share Price Hurdle will be met when the share closingprice for available shares on Euronext is at the target price for at least 15 out of 30 consecutive tradingdays.The Warrants can be sold on the stock market separately from the Ordinary Shares. The Warrants will beconverted into a number of Ordinary Shares corresponding with the Warrant Conversion Ratio. Theconversion rate amounts to 0.15 or 6.67 Warrants per Ordinary Share. The Company will only adjust theShare Price Hurdle and, where appropriate, the Warrant Conversion Ratio or, take other appropriateremedial actions, if dilutive events occur (anti-dilution provisions).The Priority SharesThe Priority Shares have been issued to Stichting Prioriteit New Amsterdam Invest (Stichting). Dutch lawrecognizes the legitimate interest of a Dutch company to use protective measures if this is in the interestof the Company. The issuance of Priority Shares to a foundation is a known protective measure in theNetherlands.Share premiumThe share premium reserve relates to contribution on issued shares in excess of the nominal value of theshares (above par value), and further relates to the contribution regarding the warrants.Half of the second distribution of the interim dividend in December 2024 has been qualified as a distributionof share premium, free of dividend tax to the amount of \u20ac 590k. This payment is deducted from the sharepremium.During the year 2023 the Company received, as requested, an amount of \u20ac 350k from the Promoters. Partof this amount is used to fund the running costs of 2023, and, in line with the Prospectus, accounted for asshare premium at the amount of \u20ac 343k.DividendsAt the shareholders' meeting on 21 June 2024, the following proposal for the payment of an interim dividendwas adopted: \u201cInterim dividend payment for financial year 2024 (2.25% in June 2024 and - explicitlysubject to future prior approval of the Supervisory Board - 2.25% in December 2024)\u201d. This seconddistribution of \u20ac 0.225 per ordinary share in NAI, of which \u20ac 0.1125 is an interim dividend subject to 15%dividend withholding tax, and \u20ac 0.1125 is a distribution of share premium free of dividend withholding tax,has been paid in December 2024.The dividend, in total \u20ac 2,359k, has been deducted from the general reserve in the amount of \u20ac 1,769k,and from share premium in the amount of \u20ac 590k.Non-controlling interestsThe Group\u2019s subsidiaries Interra One Park Ten LLC and Interra Remington LLC , both with its principal placeof business in the United States, have a significant non-controlling interest.The total profit, including valuation differences, allocated to that non-controlling interest for 2024 amountsto \u20ac 2,509k (2022: \u20ac 111k) and the carrying amount of the non-controlling interest as at 31 December2024 amounts to \u20ac 8,773k (31 December 2023: \u20ac 840k).Summarized financial information of both USA subsidiaries is provided in the following tables.Interra One Park Ten31 December31 December(*\u20ac1,000)20242023Non-current assets 17,641 17,948Current assets 311 864Non-current liabilities -12,568 -11,596Current liabilities-160-879Revenues3,2811,869Profit or loss-1,497594Total comprehensive income-1,546509Revenues, profit or loss and total comprehensive income for Interra One Park Ten for 2023 pertains to theperiod 2 June 2023 to 31 December 2023. Profit or loss includes the gain or loss from revaluation ofinvestment property.Interra Remington31 December31 December(*\u20ac1,000)20242023Non-current assets 48,142 -Current assets 4,065 -Non-current liabilities -26,566 -Current liabilities -5,254 -Revenues 1,911 -Profit or loss 6,075 -Total comprehensive income6,275-Revenues for Interra Remington pertain to the period 23 October 2024 to 31 December 2024. Profit or lossfor the same period includes the gain from revaluation of the investment property.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__68": {
"value": "Share capitalThe Company\u2019s authorized share capital as at 31 December 2024 amounts to \u20ac 247k and is unchangedfrom prior year. The break down is as follows:Number of sharesType of shares %31 December 2024Ordinary Shares issued to investors, admitted listing and trading74.6 3,910,250Ordinary Shares issued to the Promoters (Cornerstone24.01,257,789Investment), admitted to listing and tradingPromoter shares1.473,653Priority Shares issued to Sichting Prioriteit New Amsterdam Invest0.05100.0 5,241,697Ordinary Shares owned by the Company (Treasury Shares) 943,558Shares in total 6,185,255Share capital at \u20ac0.04 per share (\u20ac * 1,000) 247",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__69": {
"value": "Number of sharesType of shares %31 December 2024Ordinary Shares issued to investors, admitted listing and trading74.6 3,910,250Ordinary Shares issued to the Promoters (Cornerstone24.01,257,789Investment), admitted to listing and tradingPromoter shares1.473,653Priority Shares issued to Sichting Prioriteit New Amsterdam Invest0.05100.0 5,241,697Ordinary Shares owned by the Company (Treasury Shares) 943,558Shares in total 6,185,255Share capital at \u20ac0.04 per share (\u20ac * 1,000) 247",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__70": {
"value": "Share premiumThe share premium reserve relates to contribution on issued shares in excess of the nominal value of theshares (above par value), and further relates to the contribution regarding the warrants.Half of the second distribution of the interim dividend in December 2024 has been qualified as a distributionof share premium, free of dividend tax to the amount of \u20ac 590k. This payment is deducted from the sharepremium.During the year 2023 the Company received, as requested, an amount of \u20ac 350k from the Promoters. Partof this amount is used to fund the running costs of 2023, and, in line with the Prospectus, accounted for asshare premium at the amount of \u20ac 343k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__72": {
"value": "DividendsAt the shareholders' meeting on 21 June 2024, the following proposal for the payment of an interim dividendwas adopted: \u201cInterim dividend payment for financial year 2024 (2.25% in June 2024 and - explicitlysubject to future prior approval of the Supervisory Board - 2.25% in December 2024)\u201d. This seconddistribution of \u20ac 0.225 per ordinary share in NAI, of which \u20ac 0.1125 is an interim dividend subject to 15%dividend withholding tax, and \u20ac 0.1125 is a distribution of share premium free of dividend withholding tax,has been paid in December 2024.The dividend, in total \u20ac 2,359k, has been deducted from the general reserve in the amount of \u20ac 1,769k,and from share premium in the amount of \u20ac 590k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__73": {
"value": "0.225",
"decimals": 3,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s8__6__71": {
"value": "Non-controlling interestsThe Group\u2019s subsidiaries Interra One Park Ten LLC and Interra Remington LLC , both with its principal placeof business in the United States, have a significant non-controlling interest.The total profit, including valuation differences, allocated to that non-controlling interest for 2024 amountsto \u20ac 2,509k (2022: \u20ac 111k) and the carrying amount of the non-controlling interest as at 31 December2024 amounts to \u20ac 8,773k (31 December 2023: \u20ac 840k).Summarized financial information of both USA subsidiaries is provided in the following tables.Interra One Park Ten31 December31 December(*\u20ac1,000)20242023Non-current assets 17,641 17,948Current assets 311 864Non-current liabilities -12,568 -11,596Current liabilities-160-879Revenues3,2811,869Profit or loss-1,497594Total comprehensive income-1,546509Revenues, profit or loss and total comprehensive income for Interra One Park Ten for 2023 pertains to theperiod 2 June 2023 to 31 December 2023. Profit or loss includes the gain or loss from revaluation ofinvestment property.Interra Remington31 December31 December(*\u20ac1,000)20242023Non-current assets 48,142 -Current assets 4,065 -Non-current liabilities -26,566 -Current liabilities -5,254 -Revenues 1,911 -Profit or loss 6,075 -Total comprehensive income6,275-Revenues for Interra Remington pertain to the period 23 October 2024 to 31 December 2024. Profit or lossfor the same period includes the gain from revaluation of the investment property.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__75": {
"value": "7. BorrowingsBorrowings are made up as follows:31 December31 December(*\u20ac1,000)20242023Loans bank 64,128 35,393Loans related party USA 7,412 2,201Total borrowings 71,540 37,594Of which classified as long term 68,792 35,393Of which classified as short term 2,748 2,201Loans bankThe 2024 investment in Remington is financed with an external loan from a credit institution with a carryingamount as at 31 December 2024 of \u20ac 26,433 ($ 27,349k). The loan matures after 5 years, at 10 September2029. The interest-only payments for the full loan term, amounts to 6% per annum. The bank establisheda first priority mortgage on the property.The investment One Park Ten is financed with an external bank loan, to be extended, if necessary, with anexternal credit, resulting in a total facility of $ 14,950k, of which $ 1,595k remains unutilized as at 31December 2024 (31 December 2023: $ 2,162k). The carrying amount on 31 December 2024 amounts to \u20ac12,563k or $ 13,003k (31 December 2023: \u20ac 11,469k or $ 12,653k). The annual interest amounts to 4.25%for the period up until the end of April 2024, and 5.29% as from the end of April 2024. The principal andinterest payments are based on a 25-year amortization schedule. This loan was acquired as part of theacquisition of Interra One Park Ten. This investment property serves as security under the loan.The UK properties have been financed with an external bank loan of \u00a3 20,992k. The carrying amount on 31December 2024 amounted to \u20ac 25,132k or \u00a3 20,782k (31 December 2023: \u20ac 23,924 or $ 20,782k). Theannual interest amounts is due based on the market rate of interest plus a margin of 2.6%. The loanmatures in full after 5 years (maturing in 2028). The investment properties in the UK serve as security forthe loan.As at 31 December 2024, the loans include an amount of unamortized transaction costs of \u20ac 580k (31December 2023: \u20ac 365k).Loan related party USANext to the external loan, part of the investment Interra Remington is financed by Mace Investments IIIwith a related party loan per 1 November 2024 to the amount of \u20ac 4,845k ($ 5,250k). The interest 2024amounts to 5.5%. No securities, maturity and repayment have been agreed upon. The carrying amount ofthis loan as at 31 December 2024 was \u20ac 5,072k.The existing related party loan of MACE Investments II has a carrying amount of \u20ac 2,340k or $ 2,421k (31December 2023: \u20ac 2,201k or $ 2,421k). No repayments occurred during 2024. No securities, maturity andrepayment have been agreed upon. The yearly interest amounts to 4%.Both related party loans are converted to an unsecured long-term loan with an interest rate of 7% in 2025.MACE Investments II LLC and MACE Investments III LLC are both intermediate holding companies in theUnited States of America.Movements in borrowingsMovements in borrowings, both cash and non-cash, are disclosed in the table below.(*\u20ac1,000)2024 2023Balance as at 1 January 37,594 -Changes from financing cash flowsProceeds received from bank loans 530 24,184Proceeds received from related party loans - 9,643Repayments of bank loans -261 -14,313Repayments of bridge loans - -9,643Subtotal changes from financing cash flows2699,871Non-cash changes, incl.arising from obtaining control ofsubsidiariesBank loans acquired 25,241 11,679Affiliated party/related party loans acquired4,8452,261Vendor loans acquired-14,204Subtotal changes arising from obtaining control of subsidiaries30,08628,145Foreign currency translation3,536-453Other changes 55 31Balance as at 31 December 71,540 37,594In 2024, the bank and related party loans acquired relate to the acquisition of the Remington property.While the loans were not acquired as part of the Group\u2019s interest in Interra Remington LLC, the funds weretransferred directly to the seller by the financial institution and the related party, respectively, and as suchdid not impact the Group\u2019s cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__74": {
"value": "7. BorrowingsBorrowings are made up as follows:31 December31 December(*\u20ac1,000)20242023Loans bank 64,128 35,393Loans related party USA 7,412 2,201Total borrowings 71,540 37,594Of which classified as long term 68,792 35,393Of which classified as short term 2,748 2,201Loans bankThe 2024 investment in Remington is financed with an external loan from a credit institution with a carryingamount as at 31 December 2024 of \u20ac 26,433 ($ 27,349k). The loan matures after 5 years, at 10 September2029. The interest-only payments for the full loan term, amounts to 6% per annum. The bank establisheda first priority mortgage on the property.The investment One Park Ten is financed with an external bank loan, to be extended, if necessary, with anexternal credit, resulting in a total facility of $ 14,950k, of which $ 1,595k remains unutilized as at 31December 2024 (31 December 2023: $ 2,162k). The carrying amount on 31 December 2024 amounts to \u20ac12,563k or $ 13,003k (31 December 2023: \u20ac 11,469k or $ 12,653k). The annual interest amounts to 4.25%for the period up until the end of April 2024, and 5.29% as from the end of April 2024. The principal andinterest payments are based on a 25-year amortization schedule. This loan was acquired as part of theacquisition of Interra One Park Ten. This investment property serves as security under the loan.The UK properties have been financed with an external bank loan of \u00a3 20,992k. The carrying amount on 31December 2024 amounted to \u20ac 25,132k or \u00a3 20,782k (31 December 2023: \u20ac 23,924 or $ 20,782k). Theannual interest amounts is due based on the market rate of interest plus a margin of 2.6%. The loanmatures in full after 5 years (maturing in 2028). The investment properties in the UK serve as security forthe loan.As at 31 December 2024, the loans include an amount of unamortized transaction costs of \u20ac 580k (31December 2023: \u20ac 365k).Loan related party USANext to the external loan, part of the investment Interra Remington is financed by Mace Investments IIIwith a related party loan per 1 November 2024 to the amount of \u20ac 4,845k ($ 5,250k). The interest 2024amounts to 5.5%. No securities, maturity and repayment have been agreed upon. The carrying amount ofthis loan as at 31 December 2024 was \u20ac 5,072k.The existing related party loan of MACE Investments II has a carrying amount of \u20ac 2,340k or $ 2,421k (31December 2023: \u20ac 2,201k or $ 2,421k). No repayments occurred during 2024. No securities, maturity andrepayment have been agreed upon. The yearly interest amounts to 4%.Both related party loans are converted to an unsecured long-term loan with an interest rate of 7% in 2025.MACE Investments II LLC and MACE Investments III LLC are both intermediate holding companies in theUnited States of America.Movements in borrowingsMovements in borrowings, both cash and non-cash, are disclosed in the table below.(*\u20ac1,000)2024 2023Balance as at 1 January 37,594 -Changes from financing cash flowsProceeds received from bank loans 530 24,184Proceeds received from related party loans - 9,643Repayments of bank loans -261 -14,313Repayments of bridge loans - -9,643Subtotal changes from financing cash flows2699,871Non-cash changes, incl.arising from obtaining control ofsubsidiariesBank loans acquired 25,241 11,679Affiliated party/related party loans acquired4,8452,261Vendor loans acquired-14,204Subtotal changes arising from obtaining control of subsidiaries30,08628,145Foreign currency translation3,536-453Other changes 55 31Balance as at 31 December 71,540 37,594In 2024, the bank and related party loans acquired relate to the acquisition of the Remington property.While the loans were not acquired as part of the Group\u2019s interest in Interra Remington LLC, the funds weretransferred directly to the seller by the financial institution and the related party, respectively, and as suchdid not impact the Group\u2019s cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__77-1": {
"value": "Loans bankThe 2024 investment in Remington is financed with an external loan from a credit institution with a carryingamount as at 31 December 2024 of \u20ac 26,433 ($ 27,349k). The loan matures after 5 years, at 10 September2029. The interest-only payments for the full loan term, amounts to 6% per annum. The bank establisheda first priority mortgage on the property.The investment One Park Ten is financed with an external bank loan, to be extended, if necessary, with anexternal credit, resulting in a total facility of $ 14,950k, of which $ 1,595k remains unutilized as at 31December 2024 (31 December 2023: $ 2,162k). The carrying amount on 31 December 2024 amounts to \u20ac12,563k or $ 13,003k (31 December 2023: \u20ac 11,469k or $ 12,653k). The annual interest amounts to 4.25%for the period up until the end of April 2024, and 5.29% as from the end of April 2024. The principal andinterest payments are based on a 25-year amortization schedule. This loan was acquired as part of theacquisition of Interra One Park Ten. This investment property serves as security under the loan.The UK properties have been financed with an external bank loan of \u00a3 20,992k. The carrying amount on 31December 2024 amounted to \u20ac 25,132k or \u00a3 20,782k (31 December 2023: \u20ac 23,924 or $ 20,782k). Theannual interest amounts is due based on the market rate of interest plus a margin of 2.6%. The loanmatures in full after 5 years (maturing in 2028). The investment properties in the UK serve as security forthe loan.19. Contingencies and commitmentsAs part of the acquisition of MACE Investments II LLC in 2023, the Group acquired deferred tax claims onthe existing revaluations of the investment property within said entity in the amount of \u20ac 889k, of which \u20ac734k is attributable to the Company and the remainder to the non-controlling interest. Of this \u20ac 889k, \u20ac116k has been recognized as a deferred tax liability that is the result of a revaluation directly afteracquisition. The remaining deferred tax claims could not be recognized on the consolidated balance sheetas the transaction did not qualify as a business combination but was accounted for as an acquisition ofassets and liabilities. Therefore, no deferred tax liability could be recognized at the acquisition date underthe initial recognition exemption for deferred taxes. Consequently, these are treated as contingent liabilities.The Company has short service agreements with an ICT provider and a lease of real estate for twoworkplaces at our office in Amsterdam.The rolling service agreement with the ICT provider has an indefinite term. The monthly payment based onthe price level 2024 amounts to \u20ac 2k (2023: \u20ac 1k).The contract for the two workplaces expired on 31 January 2025 (31 December 2023: monthly rate of \u20ac2k).The Company moved to Herengracht 474 at Amsterdam at 1 February 2025. The monthly payment amountsto \u20ac 3k. These costs are expensed when incurred since the Company applies the practical expedient forshort-term leases to this contract.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__76-1": {
"value": "Loans bankThe 2024 investment in Remington is financed with an external loan from a credit institution with a carryingamount as at 31 December 2024 of \u20ac 26,433 ($ 27,349k). The loan matures after 5 years, at 10 September2029. The interest-only payments for the full loan term, amounts to 6% per annum. The bank establisheda first priority mortgage on the property.The investment One Park Ten is financed with an external bank loan, to be extended, if necessary, with anexternal credit, resulting in a total facility of $ 14,950k, of which $ 1,595k remains unutilized as at 31December 2024 (31 December 2023: $ 2,162k). The carrying amount on 31 December 2024 amounts to \u20ac12,563k or $ 13,003k (31 December 2023: \u20ac 11,469k or $ 12,653k). The annual interest amounts to 4.25%for the period up until the end of April 2024, and 5.29% as from the end of April 2024. The principal andinterest payments are based on a 25-year amortization schedule. This loan was acquired as part of theacquisition of Interra One Park Ten. This investment property serves as security under the loan.The UK properties have been financed with an external bank loan of \u00a3 20,992k. The carrying amount on 31December 2024 amounted to \u20ac 25,132k or \u00a3 20,782k (31 December 2023: \u20ac 23,924 or $ 20,782k). Theannual interest amounts is due based on the market rate of interest plus a margin of 2.6%. The loanmatures in full after 5 years (maturing in 2028). The investment properties in the UK serve as security forthe loan.19. Contingencies and commitmentsAs part of the acquisition of MACE Investments II LLC in 2023, the Group acquired deferred tax claims onthe existing revaluations of the investment property within said entity in the amount of \u20ac 889k, of which \u20ac734k is attributable to the Company and the remainder to the non-controlling interest. Of this \u20ac 889k, \u20ac116k has been recognized as a deferred tax liability that is the result of a revaluation directly afteracquisition. The remaining deferred tax claims could not be recognized on the consolidated balance sheetas the transaction did not qualify as a business combination but was accounted for as an acquisition ofassets and liabilities. Therefore, no deferred tax liability could be recognized at the acquisition date underthe initial recognition exemption for deferred taxes. Consequently, these are treated as contingent liabilities.The Company has short service agreements with an ICT provider and a lease of real estate for twoworkplaces at our office in Amsterdam.The rolling service agreement with the ICT provider has an indefinite term. The monthly payment based onthe price level 2024 amounts to \u20ac 2k (2023: \u20ac 1k).The contract for the two workplaces expired on 31 January 2025 (31 December 2023: monthly rate of \u20ac2k).The Company moved to Herengracht 474 at Amsterdam at 1 February 2025. The monthly payment amountsto \u20ac 3k. These costs are expensed when incurred since the Company applies the practical expedient forshort-term leases to this contract.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__78": {
"value": "The 2024 investment in Remington is financed with an external loan from a credit institution with a carryingamount as at 31 December 2024 of \u20ac 26,433 ($ 27,349k). The loan matures after 5 years, at 10 September2029. The interest-only payments for the full loan term, amounts to 6% per annum. The bank establisheda first priority mortgage on the property.The investment One Park Ten is financed with an external bank loan, to be extended, if necessary, with anexternal credit, resulting in a total facility of $ 14,950k, of which $ 1,595k remains unutilized as at 31December 2024 (31 December 2023: $ 2,162k). The carrying amount on 31 December 2024 amounts to \u20ac12,563k or $ 13,003k (31 December 2023: \u20ac 11,469k or $ 12,653k). The annual interest amounts to 4.25%for the period up until the end of April 2024, and 5.29% as from the end of April 2024. The principal andinterest payments are based on a 25-year amortization schedule. This loan was acquired as part of theacquisition of Interra One Park Ten. This investment property serves as security under the loan.The UK properties have been financed with an external bank loan of \u00a3 20,992k. The carrying amount on 31December 2024 amounted to \u20ac 25,132k or \u00a3 20,782k (31 December 2023: \u20ac 23,924 or $ 20,782k). Theannual interest amounts is due based on the market rate of interest plus a margin of 2.6%. The loanmatures in full after 5 years (maturing in 2028). The investment properties in the UK serve as security forthe loan.As at 31 December 2024, the loans include an amount of unamortized transaction costs of \u20ac 580k (31December 2023: \u20ac 365k).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__79": {
"value": "As at 31 December 2024, the loans include an amount of unamortized transaction costs of \u20ac 580k (31December 2023: \u20ac 365k).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__84": {
"value": "9. Rental IncomeThe gross rental income is made up as follows:(*\u20ac1,000) 20242023Income from operating leases 8,253 3,639Income from service contracts 2,838 935Other income including termination fees 21 12Total rental income 11,112 4,586The income from operating leases does not include variable lease payments that do not depend on an indexor a rate. Gross rental income excludes VAT and includes the recharge of service costs over this period(shown as income from service contracts in the table above). The outgoing services costs are classified asdirect related costs in the income statement and relate to investment properties that generated rentalincome during the period. In 2023, the rental income relates to the period 2 June 2023 to 31 December2023.A maturity of remaining undiscounted lease payments for operating leases to be received, excluding therecharge of service costs, is disclosed in the tables below.2025 2026 2027 2028 2029 LaterTotal 31(*\u20ac millions)yearsDecember2024Undiscounted receipts 12.49 11.75 11.26 10.30 10.00 36.47 92.272024 2025 2026 2027 2028 LaterTotal 31(*\u20ac millions)yearsDecember2023Undiscounted receipts 6.59 6.04 5.39 4.92 4.54 34.22 61.70",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__82": {
"value": "9. Rental IncomeThe gross rental income is made up as follows:(*\u20ac1,000) 20242023Income from operating leases 8,253 3,639Income from service contracts 2,838 935Other income including termination fees 21 12Total rental income 11,112 4,586The income from operating leases does not include variable lease payments that do not depend on an indexor a rate. Gross rental income excludes VAT and includes the recharge of service costs over this period(shown as income from service contracts in the table above). The outgoing services costs are classified asdirect related costs in the income statement and relate to investment properties that generated rentalincome during the period. In 2023, the rental income relates to the period 2 June 2023 to 31 December2023.A maturity of remaining undiscounted lease payments for operating leases to be received, excluding therecharge of service costs, is disclosed in the tables below.2025 2026 2027 2028 2029 LaterTotal 31(*\u20ac millions)yearsDecember2024Undiscounted receipts 12.49 11.75 11.26 10.30 10.00 36.47 92.272024 2025 2026 2027 2028 LaterTotal 31(*\u20ac millions)yearsDecember2023Undiscounted receipts 6.59 6.04 5.39 4.92 4.54 34.22 61.70",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__83": {
"value": "Rental IncomeThe gross rental income is made up as follows:(*\u20ac1,000) 20242023Income from operating leases 8,253 3,639Income from service contracts 2,838 935Other income including termination fees 21 12Total rental income 11,112 4,586The income from operating leases does not include variable lease payments that do not depend on an indexor a rate. Gross rental income excludes VAT and includes the recharge of service costs over this period(shown as income from service contracts in the table above). The outgoing services costs are classified asdirect related costs in the income statement and relate to investment properties that generated rentalincome during the period. In 2023, the rental income relates to the period 2 June 2023 to 31 December2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__85": {
"value": "The outgoing services costs are classified asdirect related costs in the income statement",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__88": {
"value": "11. ExpensesThe breakdown of operating expenses (other than the revaluation of investment property which is detailedin note 1 and the personnel expenses which are detailed in note 12) is as follows:(*\u20ac1,000)2024 2023Legal and professional feesLegal advisory services 322 1,137Subtotal legal and professional fees 322 1,137Administrative and overhead expensesAudit and advisory fees 345 367Administration services 52 44Management fees 8 102Printing 14 75Other 69 120Subtotal administrative and overhead expenses 488 708General expensesInsurance 20 152Regulatory expenses 25 29Communication expenses 18 16Office and IT expenses 76 20Depreciation 5 7Other 154 32Subtotal general expenses 298 256Other expensesBusiness Combination expenses - 413Impairment (reversal) VAT receivable -330 330Bank expenses 54 109Subtotal other expenses -276 852Total expenses 832 2,953The table above shows Business Combination expenses of \u20ac 413k in 2023. When considering an allocationof other expenses that are directly attributable to the Business Combination (which have been classified onother lines in the table above), the total of Business Combination expenses 2023 amounts to \u20ac 545k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__87-1": {
"value": "11. ExpensesThe breakdown of operating expenses (other than the revaluation of investment property which is detailedin note 1 and the personnel expenses which are detailed in note 12) is as follows:(*\u20ac1,000)2024 2023Legal and professional feesLegal advisory services 322 1,137Subtotal legal and professional fees 322 1,137Administrative and overhead expensesAudit and advisory fees 345 367Administration services 52 44Management fees 8 102Printing 14 75Other 69 120Subtotal administrative and overhead expenses 488 708General expensesInsurance 20 152Regulatory expenses 25 29Communication expenses 18 16Office and IT expenses 76 20Depreciation 5 7Other 154 32Subtotal general expenses 298 256Other expensesBusiness Combination expenses - 413Impairment (reversal) VAT receivable -330 330Bank expenses 54 109Subtotal other expenses -276 852Total expenses 832 2,953The table above shows Business Combination expenses of \u20ac 413k in 2023. When considering an allocationof other expenses that are directly attributable to the Business Combination (which have been classified onother lines in the table above), the total of Business Combination expenses 2023 amounts to \u20ac 545k.12. Personnel expensesThe breakdown is as follows:(*\u20ac1,000)2024 2023Gross wages 450 262Social security charges 6033Equity-settled share-based payment -84Contractors 218188Supervisory Board expenses 8685Other 12 13Total personnel expenses 826665Equity-settled share-based paymentsDuring 2022, immediately following Settlement the four Managing Directors, through NAIP Holding, held147,307 convertible shares with a nominal value of \u20ac 0.04 each (the \u201cPromoter Shares\u201d). The PromoterShares were not admitted to listing and trading on any trading platform. These shares were considered anequity-settled share-based payment. During 2023, the Business Combination occurred and therefore, thePromoter Shares have vested. The remaining expenses relating to 2021 have been recognized in the incomestatement in 2023, in the amount of \u20ac 84k.Number of employeesThe Company had no employees during 2024 and 2023, except for the 4 members of the ManagementBoard (starting 2 June 2023). Further the Company solely utilized self-employed contractors.Remuneration of Managing Directors and Supervisory DirectorsThe remuneration of the Management Board amounts to \u20ac 450k (from 2 June 2023 to 31 December 2023\u20ac 262k), with social security charges of \u20ac 60k.The members of the Management Board do not hold shares or options in New Amsterdam Invest N.V., otherthan the promoter shares and the cornerstone shares and cornerstone warrants. The Company has notissued loans, advances or financial guarantees to members of the Management Board.The remuneration of the members of the Supervisory Board on a yearly basis amount to \u20ac 35k for thechairman and to \u20ac 25k for each other member. Total remuneration of the Supervisory Board amounted to\u20ac 85k plus \u20ac 1k travel expenses (2023: \u20ac 85k).The members of the Supervisory Board do not hold shares or options in New Amsterdam Invest N.V. TheCompany has not issued loans, advances or financial guarantees to members of the Supervisory Board.Shares or options on shares have not been and will not be awarded to members of the Supervisory Board.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__90": {
"value": "The table above shows Business Combination expenses of \u20ac 413k in 2023. When considering an allocationof other expenses that are directly attributable to the Business Combination (which have been classified onother lines in the table above), the total of Business Combination expenses 2023 amounts to \u20ac 545k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__89": {
"value": "The table above shows Business Combination expenses of \u20ac 413k in 2023. When considering an allocationof other expenses that are directly attributable to the Business Combination (which have been classified onother lines in the table above), the total of Business Combination expenses 2023 amounts to \u20ac 545k.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__92": {
"value": "12. Personnel expensesThe breakdown is as follows:(*\u20ac1,000)2024 2023Gross wages 450 262Social security charges 6033Equity-settled share-based payment -84Contractors 218188Supervisory Board expenses 8685Other 12 13Total personnel expenses 826665Equity-settled share-based paymentsDuring 2022, immediately following Settlement the four Managing Directors, through NAIP Holding, held147,307 convertible shares with a nominal value of \u20ac 0.04 each (the \u201cPromoter Shares\u201d). The PromoterShares were not admitted to listing and trading on any trading platform. These shares were considered anequity-settled share-based payment. During 2023, the Business Combination occurred and therefore, thePromoter Shares have vested. The remaining expenses relating to 2021 have been recognized in the incomestatement in 2023, in the amount of \u20ac 84k.Number of employeesThe Company had no employees during 2024 and 2023, except for the 4 members of the ManagementBoard (starting 2 June 2023). Further the Company solely utilized self-employed contractors.Remuneration of Managing Directors and Supervisory DirectorsThe remuneration of the Management Board amounts to \u20ac 450k (from 2 June 2023 to 31 December 2023\u20ac 262k), with social security charges of \u20ac 60k.The members of the Management Board do not hold shares or options in New Amsterdam Invest N.V., otherthan the promoter shares and the cornerstone shares and cornerstone warrants. The Company has notissued loans, advances or financial guarantees to members of the Management Board.The remuneration of the members of the Supervisory Board on a yearly basis amount to \u20ac 35k for thechairman and to \u20ac 25k for each other member. Total remuneration of the Supervisory Board amounted to\u20ac 85k plus \u20ac 1k travel expenses (2023: \u20ac 85k).The members of the Supervisory Board do not hold shares or options in New Amsterdam Invest N.V. TheCompany has not issued loans, advances or financial guarantees to members of the Supervisory Board.Shares or options on shares have not been and will not be awarded to members of the Supervisory Board.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__93": {
"value": "Number of employeesThe Company had no employees during 2024 and 2023, except for the 4 members of the ManagementBoard (starting 2 June 2023). Further the Company solely utilized self-employed contractors.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__95-1": {
"value": "Remuneration of Managing Directors and Supervisory DirectorsThe remuneration of the Management Board amounts to \u20ac 450k (from 2 June 2023 to 31 December 2023\u20ac 262k), with social security charges of \u20ac 60k.The members of the Management Board do not hold shares or options in New Amsterdam Invest N.V., otherthan the promoter shares and the cornerstone shares and cornerstone warrants. The Company has notissued loans, advances or financial guarantees to members of the Management Board.The remuneration of the members of the Supervisory Board on a yearly basis amount to \u20ac 35k for thechairman and to \u20ac 25k for each other member. Total remuneration of the Supervisory Board amounted to\u20ac 85k plus \u20ac 1k travel expenses (2023: \u20ac 85k).The members of the Supervisory Board do not hold shares or options in New Amsterdam Invest N.V. TheCompany has not issued loans, advances or financial guarantees to members of the Supervisory Board.Shares or options on shares have not been and will not be awarded to members of the Supervisory Board.17. Related party transactionsAll legal entities that can be controlled, jointly controlled or significantly influenced are considered to be arelated party. Also, entities which can control, jointly control or significantly influence the Company areconsidered a related party. In addition, the managing directors and members of the supervisory board andclose relatives are regarded as related parties.In comparison to 2023 there were a limited number of related party transactions during the financial year2024. Regarding the details of the related party transactions 2023 we refer to the annual report 2023.The related party transactions during 2024 can be classified into the following categories:\u2022 Financing of investments\u2022 Currency exchange transactions\u2022 Hiring of staff\u2022 Remuneration of the Management Board and Supervisory Board\u2022 Office rental since 1 February 2025Below, further details are provided on each category.Financial positions with related partiesThe table below details the outstanding receivables from and payables to related parties, as well as theinterest charged.Assets InterestAssets Interest(liabilities) asincome(liabilities) asincome(*\u20ac1,000)at 31(expense)at 31(expense)December2024December202320242023Loan related party USA-7,412-119 -2,201 -69Current account related party-337- - -Current account investors-10 130 10The current account investors relates to the current account with Van Dam, Van Dam & Verkade B.V., aprivate company of the members of the Management Board.Financing of investmentsThe Group\u2019s 70% class B share in Interra Remington LLC was acquired through the Company\u2019s subsidiaryMACE Investments III USA Ltd on 1 November 2024. This investment concerns a commercial property(\u201cRemington\u201d), based in Houston, Texas USA. The non-controlling interest in the partnership of 30% (classB) is held by Interra Group.As part of the acquisition, MACE invested 70% of the initial capital contributions or approximately USD 9,1million, funded by equity (available cash) and a loan from a related party of USD 5.25 million (\u20ac 4.8 million)with an annual interest of 5.5%.Previous year, the Company received a related party loan regarding the investment Interra One Park to theamount of $ 2,4 million (\u20ac 2.2 million).These related parties are entities controlled by the members of the Management Board. In total the relatedparty loans as at 31 December 2024 amount to $ 7.7 million (\u20ac 7.4 million). As at 31 December 2023, thetotal amounted to $ 2,4 million (\u20ac 2.2 million). The current account related party relates to accrued intereston these loans.Currency exchange transactionsThe Company opts to receive cash from and charge group companies in their local currencies, thereforeUSD and GBP. As a result, the Company performs spot transactions with some regularity. Generally, thesetransactions are carried out with the Company\u2019s house bank.The Company\u2019s management decided to carry out spot transactions with a related party to exchange itsexcess US dollars and British pounds into euro. The most important reason to do so is to avoid banktransaction costs. During 2024 the Company carried out 3 such spot transactions with a related party for atotal notional amount of $ 1.0 million and \u00a3 4.785 million.NAI\u2019s Finance Director, who is not involved with the related party, assessed the exchange rate, taking noteof the exchange rate as indicated by the house bank\u2019s exchange center. These transactions are beneficialfor both the Company and the related party.Hiring of staffNew Amsterdam Invest hires the office manager from an affiliated company owned by the members of theManagement Board. The fee 2024 amounts to \u20ac 20k excluding VAT.Office rentalThe Company moved its offices at 1 February 2025 from Herengracht 280 at Amsterdam to Herengracht474 at Amsterdam. The Land Lord since 1 February 2025, is a related party company owned by the 4members of the Management Board of New Amsterdam Invest N.V.) The yearly rent including service costsis \u20ac 36k.Composition of the groupThe consolidated financial statements include the financial information of New Amsterdam Invest N.V. andits direct and indirect subsidiaries as included in the following table:Statutory seat 31 December31 December20242023Somerset Park B.V.the Netherlands100%100%Somerset Park Holding UK LtdUnited Kingdom100%100%Somerset Park Holding USA LLC United States 100% 100%Somerset Land and Property Ltd United Kingdom 100% 100%Glasgow Land and Property Ltd United Kingdom 100% 100%Sutherland Land and Property Ltd United Kingdom 100% 100%Edinburgh Land and Property Ltd United Kingdom 100% 100%Somerset Park Property Management Ltd United Kingdom 100% 100%Forthstone Land & Property LtdUnited Kingdom100%100%SP Property Management US LLCUnited States100%100%MACE Investments II LLCUnited States100%100%Interra One Park Ten LLCUnited States71.25%71.25%MACE Investments III LLCUnitedStates100%-Interra Remington LLCUnited States70%-",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__94": {
"value": "Remuneration of Managing Directors and Supervisory DirectorsThe remuneration of the Management Board amounts to \u20ac 450k (from 2 June 2023 to 31 December 2023\u20ac 262k), with social security charges of \u20ac 60k.The members of the Management Board do not hold shares or options in New Amsterdam Invest N.V., otherthan the promoter shares and the cornerstone shares and cornerstone warrants. The Company has notissued loans, advances or financial guarantees to members of the Management Board.The remuneration of the members of the Supervisory Board on a yearly basis amount to \u20ac 35k for thechairman and to \u20ac 25k for each other member. Total remuneration of the Supervisory Board amounted to\u20ac 85k plus \u20ac 1k travel expenses (2023: \u20ac 85k).The members of the Supervisory Board do not hold shares or options in New Amsterdam Invest N.V. TheCompany has not issued loans, advances or financial guarantees to members of the Supervisory Board.Shares or options on shares have not been and will not be awarded to members of the Supervisory Board.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__102": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__101": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__100": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__99": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__98": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__97": {
"value": "13. Financial income and expenseThe financial income and expense can be broken down as follows:(*\u20ac1,000) 2024 2023Interest income (expense) on Escrow account - 502Bank interest4654Interest on loans-2,889-1,093Exchange differences163-41Other charges47-Total financial income (expense)-2,633-578",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__103": {
"value": "14. Income taxThe corporate income tax charge/(benefit) as per the income statement can be broken down as follows:(*\u20ac1,000) 2024 2023Deferred tax expense/(income) relating to origination and927 -116reversal of temporary differencesDeferred taxexpense/(income) relating to (de)recognition of504 735unused tax lossesDeferred tax expense/(benefit) 1,431 619Current period tax charge/(benefit)189 -14Adjustments recognized for current tax of prior periods2 -Current taxexpense/(benefit)191-14Total income tax expense/(benefit)1,622 605The amount of income tax recognized in OCI amounts to nil (2023: nil).Effective tax reconciliationThe Company is domiciled in the Netherlands and its subsidiaries operate predominantly in the UnitedKingdom and the United States. As a basis for the effective tax reconciliation, the Management Board hasapplied the applicable tax rates in the Netherlands to the Company\u2019s result before tax. Such rates are25.8%, or 19% for profits up to \u20ac 200k for both years presented.(*\u20ac1,000) 2024 2023Result before tax 6,778 -5,401Tax expense at the Company\u2019s statutory tax rate 1,781 -1,380Effect of foreign tax rates -23 48Non-deductible expenses 1,028 -Non-taxable income -515 -Utilization of previously unrecognized tax losses - -8Recognition of previously unrecognized tax losses--505Tax losses and deductible temporary differences not recognized-1,235Income taxes related tonon-controlling interests not recognized-665-Prior period tax adjustments2-Other145Total income tax expense/(benefit) 1,622 -605The non-deductible expenses relate mainly revaluation losses on investment properties which are notconsidered for tax purposes and for which no deferred tax asset is recognized since the temporary differenceis not deductible. The non-taxable income relates mainly to revaluation gains on investment properties andfor which deferred tax liabilities have not been recognized (in full) since the temporary difference is nottaxable (in full). The income taxes related to non-controlling interests not recognized relate to the share ofnon-controlling interests in tax-transparent entities that hold the U.S. investment properties, and for whichthe Group does not account for the non-controlling shareholder\u2019s share in the income taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__105": {
"value": "15. Earnings per shareBasic and diluted earnings per share are detailed in the table below. As there are no instruments withdilutive effects, diluted earnings per share equal basic earnings per share. In this context we note that theIPO and BC Warrants, as well as the Promoter Shares, were not in the money and therefore are consideredantidilutive for both periods presented.2024 2023Net income/(loss) attributable to ordinary shareholders (\u20ac * 1,000)2,647-4,907Weighted average number of ordinary shares5,168,0395,060,686Earnings per share (\u20ac)0.51-0.97",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__106": {
"value": "16. Segment informationOperating segmentsInformation on operating segments is reported in a manner consistent with the internal reporting providedto/reviewed by the chief operating decision maker. The chief operating decision maker is the person orbody that allocates resources to and assesses the performance of the operating segments of an entity. TheGroup has determined that its chief operating decision maker is the Management Board of the Company.Consistent with how operating results and regularly reviewed by the Management Board to make decisionsabout resources to be allocated and assess performance, the Group identifies the investment properties asits operating segments (please note that in prior year, the Group identified a single operating segment, andcomparative segment information has been adjusted for comparison purposes). The Management Boardregularly reviews the rental income from operating leases for each property as well as the revaluation gainsand losses for each property. The reconciliation of the rental income from operating leases to the totalrental income as per the consolidated income statement is disclosed in note 9. The revaluation gains andlosses for each investment property are disclosed in note 10.(*\u20ac1,000)2024 2023Somerset House, Birmingham 1,524 848One Park Ten, Houston 2,059 1,185Travelodge, Edinburgh 759 430Sutherland House, Glasgow 989 532Blythswood Square, Glasgow 799 419Forthstone, Edinburgh 866 225Remington, Houston 1,257 -Total rental income from operating leases 8,253 3,639Information about geographical areas and major customersThe Company holds investment properties in the United States of America and the United Kingdom. Thetable below discloses the geographical distribution of investment properties as well as rental income realizedand unrealized revaluation gains and losses from those properties. The Company does not have rentalincome or investment properties in the Netherlands.(*\u20ac1,000) 2024 2023Rental income UK 5,919 2,620Rental income USA 5,193 1,966Total rental income11,1124,586Revaluationof investment propertyUK401-4,919Revaluation of investment propertyUSA3,116-11Totalrevaluations of investment property3,5174,929Investment properties UK 62,882 59,468Investment properties USA 65,782 17,948Total carrying value of investment properties as at 31128,664 77,416DecemberIn 2024, the Company did not have tenants from which the rental income exceeded 10% of total rentalincome, because Interra Remington is only consolidated for a two month period. In 2025 we expect 2tenants from which the rental income will exceed 10% of the total rental income (2023: one major tenantwith a rental income of \u20ac 535k).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__111": {
"value": "Office rentalThe Company moved its offices at 1 February 2025 from Herengracht 280 at Amsterdam to Herengracht474 at Amsterdam. The Land Lord since 1 February 2025, is a related party company owned by the 4members of the Management Board of New Amsterdam Invest N.V.) The yearly rent including service costsis \u20ac 36k.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__109": {
"value": "Composition of the groupThe consolidated financial statements include the financial information of New Amsterdam Invest N.V. andits direct and indirect subsidiaries as included in the following table:Statutory seat 31 December31 December20242023Somerset Park B.V.the Netherlands100%100%Somerset Park Holding UK LtdUnited Kingdom100%100%Somerset Park Holding USA LLC United States 100% 100%Somerset Land and Property Ltd United Kingdom 100% 100%Glasgow Land and Property Ltd United Kingdom 100% 100%Sutherland Land and Property Ltd United Kingdom 100% 100%Edinburgh Land and Property Ltd United Kingdom 100% 100%Somerset Park Property Management Ltd United Kingdom 100% 100%Forthstone Land & Property LtdUnited Kingdom100%100%SP Property Management US LLCUnited States100%100%MACE Investments II LLCUnited States100%100%Interra One Park Ten LLCUnited States71.25%71.25%MACE Investments III LLCUnitedStates100%-Interra Remington LLCUnited States70%-",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__108": {
"value": "Composition of the groupThe consolidated financial statements include the financial information of New Amsterdam Invest N.V. andits direct and indirect subsidiaries as included in the following table:Statutory seat 31 December31 December20242023Somerset Park B.V.the Netherlands100%100%Somerset Park Holding UK LtdUnited Kingdom100%100%Somerset Park Holding USA LLC United States 100% 100%Somerset Land and Property Ltd United Kingdom 100% 100%Glasgow Land and Property Ltd United Kingdom 100% 100%Sutherland Land and Property Ltd United Kingdom 100% 100%Edinburgh Land and Property Ltd United Kingdom 100% 100%Somerset Park Property Management Ltd United Kingdom 100% 100%Forthstone Land & Property LtdUnited Kingdom100%100%SP Property Management US LLCUnited States100%100%MACE Investments II LLCUnited States100%100%Interra One Park Ten LLCUnited States71.25%71.25%MACE Investments III LLCUnitedStates100%-Interra Remington LLCUnited States70%-",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__112": {
"value": "18. Audit feesFees expensed related to services provided by the Company\u2019s statutory auditor, BDO Audit & AssuranceB.V., are classified as part of administrative & overhead expenses. The amounts expensed are disclosedbelow.(*\u20ac1,000)2024 2023Audit of the financial statements 220 318Other audit services - -Tax advisory services - -Other non-audit services - -Total220318",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__115": {
"value": "19. Contingencies and commitmentsAs part of the acquisition of MACE Investments II LLC in 2023, the Group acquired deferred tax claims onthe existing revaluations of the investment property within said entity in the amount of \u20ac 889k, of which \u20ac734k is attributable to the Company and the remainder to the non-controlling interest. Of this \u20ac 889k, \u20ac116k has been recognized as a deferred tax liability that is the result of a revaluation directly afteracquisition. The remaining deferred tax claims could not be recognized on the consolidated balance sheetas the transaction did not qualify as a business combination but was accounted for as an acquisition ofassets and liabilities. Therefore, no deferred tax liability could be recognized at the acquisition date underthe initial recognition exemption for deferred taxes. Consequently, these are treated as contingent liabilities.The Company has short service agreements with an ICT provider and a lease of real estate for twoworkplaces at our office in Amsterdam.The rolling service agreement with the ICT provider has an indefinite term. The monthly payment based onthe price level 2024 amounts to \u20ac 2k (2023: \u20ac 1k).The contract for the two workplaces expired on 31 January 2025 (31 December 2023: monthly rate of \u20ac2k).The Company moved to Herengracht 474 at Amsterdam at 1 February 2025. The monthly payment amountsto \u20ac 3k. These costs are expensed when incurred since the Company applies the practical expedient forshort-term leases to this contract.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__116": {
"value": "20. Events after balance sheet dateThere have been no events after the balance sheet date requiring disclosure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:724500JXEXUGEATP5L52",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}