Notes to the company financial statements

The company financial statements and the consolidated financial statements of Vesteda Residential Fund and the affiliated entities (the Vesteda Companies) for the year ended 31 December 2025 were authorised for issue in accordance with a resolution

Vesteda Residential Fund (the Fund) is not a legal entity. These financial statements present the company financial information of the Fund.

The intangible fixed assets is made up as follows:

The investment property is made up as follows:

As set out in Note 4, in arriving at their estimates of market values, the valuation experts used their market knowledge and professional judgment, rather than relying exclusively on comparable historical transaction data.

The financial assets are made up as follows:

The trade and other receivables are made up as follows:

The cash and cash equivalents are made up as follows:

The participation rights issued can be specified as follows:

The financial liabilities are made up as follows:

The trade and other payables are made up as follows:

In 2025 transactions have been made between Vesteda Residential Fund, Vesteda Finance BV, Vesteda Investment Management BV and Vesteda Project Development BV for loans provided and interest accrued.