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Montea N.V.

Annual / Quarterly Financial Statement Feb 25, 2010

3978_rns_2010-02-25_3022e2c9-8148-480e-a81b-db15f78bf462.pdf

Annual / Quarterly Financial Statement

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ANNUAL FINANCIAL REPORT 2009 OF THE STATUTORY MANAGER FOR THE PERIOD FROM 01/01/2009 TO 31/12/2009

_________________________________________________________________

Increase of rental income (+ 16.5%) up to EUR 16.33 million as compared to EUR 14.02 million in 2008

Increase in operational result1 by 16.9% (EUR 1.94 million)

Operational margin2 of 82.2%

Pay-out result3 is EUR 7.71 million (EUR 2.15 per share)

Fair value of the real estate portfolio to EUR 206.25 million (compared to EUR 210.79 million previous year)

Negative variation in the fair value of the real estate portfolio during the year 2009 by 6.4%4 (by steady compounding)

Occupancy rate5 of 92.93%

Debt ratio of 56.4% as of 31/12/2009

Preservation of the dividend at the level of 2008 EUR 2.09 by share (net EUR 1.78 by share)

Aalst, 25 February 2010 – MONTEA (Euronext/MONT/MONTP) publishes today its Annual Results and Accounts for the period from 1 January 2009 to 31 December 2009.

5 Occupancy rate expressed in percentage of the estimated rental value.

1 Operational result for the result on the portfolio.

2 Operational result for the result on the portfolio as it relates to the net rental result.

3 Definition according to the Royal Decree of 10 April 1995.

4 This % was calculated as the difference in percentage between the faire value of the real estate portfolio of 31 December 2009 compared with the fair value of the real estate portfolio of 31 December 2008, without taking into account the new acquisitions and investements on existing sites. When we take into account the investments on the existing sites, we become 7.5%.

1 MANAGEMENT REPORT

1.1 Strategy of Montea "More than warehouses"

Montea pursued in 2009 its sectorial strategy as a "pure player" in the market for logistics and semi-industrial property in Belgium and France, a strategy aimed at creating long-term value for the shareholders and client-tenants.

In order to create a long term value, Montea is focused on the following pillars:

  • i. Specialisation in logistics and semi-industrial property in two geographical markets (Belgium and France) with the best competitiveness and growth indicators in this sector, in which Montea intends to become a prominent player.
  • ii. Portfolio and investments growth in polyvalent high-quality, multi-purpose buildings which are diversified in terms of geographical location, client base and portfolio distribution (both logistics platforms and smaller semi-industrial buildings).
  • iii. Protection of the portfolio value through investments near major consumer areas, busy logistics hubs or development axes such as major airports, ports or railway stations.
  • iv. Dividend growth based on solid, consistent operating cash results. The Montea share is aimed at private and institutional investors from Belgium and overseas who are attracted by an indirect investment in logistics and semi-industrial property and are looking for a good dividend return with a moderate risk profile.
  • v. Active, dynamic management of the property portfolio in order to meet tenants' expectations in the best way, pick up on market trends and achieve fixed portfolio diversification targets. The company wants to emphasize that Montea has all processes and people for managing the projects and for the "property management".
  • vi. The creation of value for tenants thanks to flexible property solutions as part of a highquality portfolio of multi-purpose properties by a committed, creative and client-focused team.

Within this strategy the emphasis is on the following important points:

  • i. Montea is a 'pure player' and its clear focus on logistics and semi-industrial buildings differentiates it from other players (Focus & Differentiation).
  • ii. Professional asset manager with a strong focus on two mature markets with limited risks.
  • iii. Growth model to achieve critical mass, a strong operational performance and diversification.
  • iv. Creating value through active management.

Montea's goal is to offer clients more than just warehouse space. Montea wants to help improve the supply chain and the quality of warehouse space through an environmentally-focused, personalised and client-centred approach.

2 MAJOR EVENTS AND TRANSACTIONS IN 2009

2.1 Investment activity in 2009

During the financial year 2009, Montea made important investments and completed the following real estate transactions:

¾ 25 August 2009: purchase of a new 'Class A' logistics platform of 13,700 m² in Saint-Priest (Lyon)6

In August 2009 Montea acquired a new logistics 'Class A' platform in Saint-Priest (Lyon) with a surface of 13,700 m². Built in 2008 the warehouse is located on a terrain of 35,600 m², located at the 'Parc des Lumières', a logistics activity area of 130,000 m² in Saint-Priest. The building benefits from direct access to the ring road around Lyon and direct road links to Paris, Grenoble and Marseille.

The entire building was leased for a nine-year period (with the option of cancellation after six years) to the Brossette group. The Brossette Group exploits the warehouse for the distribution of its products throughout the Rhône-Alpes region and is one of the important players in the distribution of heating and plumbing products.

¾ September 2009: finalisation of the purchase of a company building on the Erembodegem-Aalst site (Belgium)

On 19 May 2008 a sales agreement was concluded under suspensive conditions of a company building of 2,051 m² (1,407 m² storage space and 644 m² of offices) on the existing Montea site in Erembodegem-Aalst7 .

In September 2009 all the suspensive conditions were met so that Montea could finalise the purchase. The building, located at this important strategic site along the Brussels-Ghent motorway, represents an investment of EUR 1.05 million and is entirely rented to Perbio Sciences until 31/12/2014.

2.2 Renovations and development in 2009

¾ Thorough renovations of the Bornem site

The warehouses on the Bornem site, with a surface of 13,000 m², are currently rented in their entirety to Caterpillar Logistics and Disor, while the offices (1,440 m²) are currently unoccupied.

For more information regarding the initial purchase subject to suspensive conditions please consult last year's annual report. The purchase amount does not exceed the valuation of the real estate surveyor.

6 For more information please consult the press release of 25 August 2009 or www.montea.com. The purchase amount does not exceed the valuation of the real estate surveryor. 7

This gave Montea the opportunity to complete a thorough renovation8 of the offices in the third quarter of 2009 in order to attract candidate renters in the near future. The offices have entirely new roofing, isolation, floors and fittings. As well, important new investments were made with regard to the energy supply, which will reduce future energy use by 15%.

Montea is convinced that the investments on this site and its strategic location in the 'Golden triangle' (Brussels – Ghent – Antwerp) will contribute to quick rental in the near future.

2.3 Disinvestment activities in Belgium and France in 2009

No disinvestments were made in 2009. Montea is always looking into possible disinvestment opportunities to optimise its portfolio (see also point 5).

2.4 Rental activity in 2009

Managing the vacancy, seen the departure of IIG and Kuehne & Nail (20,000 m²) as a result of which the occupancy had decreased and the related hiring activity were "the" priorities in 2009. Meanwhile the occupancy has increased up to 92.93% at the end of 2009.

In 2009 Montea concluded rental agreements for a total surface of 45,000 m², the largest of which are the following:

¾ Extension of nine-year rental agreement signed with Tennant Company for 1,700m² storage on the France site (Northern France)

In January 2009 Montea and Tennant Company, world leader in design, production and distribution of cleaning products, signed an extension of their rental agreement for a set period of nine years (until October 2017) for a total surface of 1,700 m² in Roissy (France).

¾ Extension of nine-year rental agreement signed with Shopex for 8,500 m² of warehouse space on the Grobbendonk site (Herentals)

In March 2009 Montea and Shopex, supplier of shop furnishings, signed an extension of their current rental agreement for a set period of nine years on the Grobbendonk site for warehouse space of 8,500 m² (contract ends March 2018).

¾ New six-year rental agreement signed with C-Log for 11,270 m² of warehouse and office space on the Cambrai site (Northern France)

In July 2009 Montea and the Beaumanoir Group signed a nine-year rental agreement (with the option of cancellation after six years) the total surface of 11,270 m² of the logistics platform in North Cambrai. C-Log is a subsidiary of the Beaumanoir Distribution Group that specialises in the logistics of clothing brands Morgan (taken over in December 2008), Cache-Cache, Patrice Bréal, Scottage and Bonobo9 .

9 For more information please consult the press release of 24 July 2009 or www.montea.com.

8 The total amount of the renovation and the investments as regards the energy supply amount to EUR 0.3 million.

¾ New six-year rental agreement signed with the Challenger International Group for 8,801 m² on the site of Savigny-Le-Temple (France)

In October 2009 Montea and the Challenger International Group signed a new rental agreement for 8,169 m² of warehouse space and 632 m² of office space on the Savigny-Le-Temple site. With this rental transation 60% of the logistics platform in Savigny is leased10.

¾ New six-year rental agreement signed with Overseas Development Company Ltd on the site of Roissy-en-France (France)

In November 2009 Montea and Overseas Development Company Ltd have signed a new, nine-year rental agreement (with the option of cancellation after six years) for 4,022 m² storage space on the Roissy-en-France site. The rental agreement starts on 1 April 201011.

¾ New three-year rental agreement signed with Movianto on the Erembodegem site (Aalst - Belgium)

In December 2009 Montea and Movianto signed a new nine-year rental agreement (with the option of cancellation after three years) for 7,747 m² of conditioned warehouse space and 603 m² of office space on the Erembodegem site (Aalst). The rental agreement started on 01/01/201012.

2.5 Progression of the operational result for the result on the real estate portfolio and the net rental result

The operational result of the real estate BEVAK (Belgian collective investment company) amounts to EUR 13,425,259 (EUR 3.74 per share), an increase of 16.9% as compared to 2008. This positive valuation is mainly due to the increase of the rental income (16.5%) as a result of the strong investment policy in 2009.

2.6 Maintaining pay-out result – capital reduction as technical solution to guarantee the announced dividend

Despite the difficult economic context, the bankruptcy of a major renter in the Montea portfolio (on the Erembodegem site), the unoccupancy of a building in South of Paris, the board of directors of the Manager can propose gross pay-out result of EUR 2.09 per share.

12 For more information please consult the press release of 21 December 2009 or www.montea.com. The gross initial return amounts to 8,10%.

10 For more information please consult the press release of 15 October 2009 of www.montea.com. The gross initial return amounts to 9,9%.

11 For more information please consult the press release of 21 December 2009 of www.montea.com. The gross initial return amounts to 8,61%.

Montea applied a technical accounting intervention13, in respect of Article 617 of the Company Code 14, that consists of a capital reduction carried out by incorporating past losses. This capital reduction was carried out by incorporating of the mentioned past losses. This concerns EUR 15,388,104.74, bringing the capital of EUR 84,352,467.07 to EUR 68,964,362.33. No shares will be destroyed and the technical accounting intervention will not have any impact on the debt behaviour, personal capital/net asset value of the company or numbers of shares.

Past losses consist of the transferred losses of EUR 7,915,372.92 for the financial year 2008 and losses incurred during the first semester of the fiscal year 2009 of EUR 7,472,731.82. The latter comes from the negative variations in the fair value of the real estate investments and the negative variations in the fair value of the hedging contracts, Montea's half-yearly financial report for the period until 30 June 2009.

The Manager of the company will recommend a dividend of EUR 2.09 to the General Assembly.

2.7 Net asset value of EUR 23.50 per share – EUR 25.50 per share excluding IAS 39

Despite the increase of the net asset value due to the strong net current result (EUR 2.08 per share) and the quality buildings of the real estate portfolio of Montea, the net asset value as of 31 December 2009 decreased to EUR 23.50, a drop of EUR 5.1 (17.7%) as compared to 31 December 2008 (EUR 28.6).

This drop can mainly be explained by IAS non-cash elements:

  • i. the negative evolution of the fair value of the real estate portfolio as established by external estimators within the current, difficult economic situation (EUR 4.47 per share)
  • ii. the depreciation of the hedging contracts to the amount of EUR 2.09 million (EUR 0.58 per share), as a consequence of the further drop in national rates15.

2.8 Information on the ongoing civil case

In 2006 the company concluded certain agreements that, where necessary, the assets of certain buildings, by way of a merger or another operation, had to be made possible. These agreements were subject to a number of suspensive conditions, mostly with regard to the compliance of urban planning requirements, which contractually had to be met by 31 March 2007.

deposited or, if it is higher, the required capital, plus any reserves may not be paid out according to law or statutes". 15 We refer to IAS 39 that acts concerning the valuation of the financial instruments in which the variation in valuation of the financial instruments runs by means of the so-called hedging contracts. Montea applies entirely IAS 39 and each variation in valuation of the financial instruments goes by means of the profit and loss account.

13 For more information please consult the press release of 4 December 2009 or www.montea.com. 14 Art. 617 of the Company Code: "No benefit may be provided if, on the closing date of the last fiscal year, the net asset value stated in the annual report has decreased or should drecrease as a result of the benefit below the amount of the

Montea has mentioned earlier that a third party summoned Montea in 2008 because they claimed having rights to the assets of certain buildings by way of a merger or another operation. Montea has refused these assets because it felt that the contractual conditions were not met, based on objective elements. For this Montea's involved party has demanded compensation for damages in the amount of EUR 5.4 million. Montea believes that this claim is unfounded.

By way of judgement on 28 April 2009, the Commercial Court of Brussels sided with Montea. The opposing party was sentenced to paying the procedure costs. On 23 July 2009 the opposing party filed an appeal with the Court of Appeal in Brussels. Currently, the parties are sharing conclusions. A decision is not expected before the end of 2010, possibly even in 2011, depending on the availability of the Court of Appeal.

Montea does not see any reason to change any policy as a result of this dispute.

2.9 Overview of the property portfolio

PROPERTY PORTFOLIO Total Belgium Total
31/12/2009 France 31/12/2008
Number of sites 33 22 11 32
Warehouse space (m²) 333.015 m² 260.467 m² 72.548 m² 320.402 m²
Office space (m²) 47.663 m² 36.634 m² 11.029 m² 45.657 m²
Total space (m²) 380.678 m² 297.101 m² 83.577 m² 366.059 m²
Development potential (m²) 69.720 m² 43.220 m² 26.500 m² 62.197 m²
Fair Value (EUR) € 206.253.000 € 152.125.000 € 54.128.000 € 210.789.000
Investment Value (EUR) € 213.393.000 € 156.556.000 € 56.837.000 € 218.369.000
Annual Contractual Rents (EUR) (*) € 16.043.480 € 11.712.057 € 4.331.423 € 16.517.674
Gross Yield (%) 7,78% 7,70% 7,62% 7,84%
Gross Yield on full occupancy (%) 8,48% 8,21% 9,23% 8,14%
Property not let (m²) 26.917 m² 14.925 m² 11.992 m² 16.179 m²
Rental value of property not let (EUR) € 1.437.155 € 771.723 € 665.432 € 645.618
Occupancy rate (% of m²) 92,93% 94,98% 85,65% 95,58%
Occupancy rate (% of rental value) 91,78% 93,82% 86,68% 96,24%

The total surface of the property portfolio amounts to 380.678 m², spread across 22 sites in Belgium and 11 sites in France.

The fair value of the property portfolio amounts to EUR 206.25 million, a 2.15% decrease (EUR 4.54 million) compared to 31 December 2008. Not taken into account the investments of the financial year, the value of the real estate portfolio decreased by 3.8% in Belgium and 14.6% in France.

The gross yield on property 16 on the whole portfolio amounts to 8.21% in Belgium and 9.23% in France, based on a fully let portfolio, taking into account the estimated rent on vacant property.

16 The gross yield on property is defined as following: the contracted lease income/fair value of the real estate portfolio.

The occupancy rate achieved by Montea on the total of the portfolio (expressed in % of the estimated rental value) amounts to 91.78%, and 92.93% based on the number of occupied m². The occupancy rate at the end of 2009 has decrease by 2.77% (based on m²) as compared to 31 December 2008 and is mainly the result of the Challenger move as existing client to the building in Savigny-le-Temple (freeing up the building in Roissy), the still partially empty building in Savigny-le-Temple (France) and the offices in Erembodegem (Belgium).

In the mean time, a solution was found for the building in Roissy (see above) and the offices in Erembodegem were already 80% leased (including Montea's move to these offices). With these new moves Montea will maintain the same occupancy rate.

The annual contractual rental income (excluding rent guarantee) amounts to EUR 16.04 million, a decrease of 2.9% (EUR 0.47 million) as compared to the situation on 31 December 2008, and for the large part as a consequence of the lower occupancy rate.

3 FINANCIAL OVERVIEW17

3.1 Consolidated profit and loss account as at 01/01/2009 to 31/12/200918

CONSOLIDATED
INCOME STATEMENT (EUR)
31/12/2009
12 months
31/12/2008
12 months
Rental Income 16.334.393 14.024.173
Write-back of lease payments sold and discounted 0 0
Rental relates charges 0 0
NET RENTAL INCOME 16.334.393 14.024.173
Recovery of property expenses 0 0
Recovery of charges and taxes normally payable by tenants on let properties
Costs payable by tenants and borne by the landlord for rental damage and
refurbishment at end of lease
2.456.370
0
2.002.745
0
Charges and taxes normally payable by tenants on let properties -2.829.112 -2.199.241
Other rental-related income and expenses 0 0
PROPERTY RESULT 15.961.650 13.827.677
Technical costs -198.870 -329.610
Commercial costs -76.271 -75.565
Charges and taxes of unlet properties 0 -2.412
Property management costs -410.548 -226.019
Other property charges -116.200 -78.685
TOTAL PROPERTY CHARGES -801.890 -712.291
OPERATING PROPERTY RESULT 15.159.760 13.115.386
General costs -2.051.815 -1.977.388
Other operating income and expenses 317.314 344.547
OPERATING RESULT BEFORE RESULT ON THE PORTFOLIO 13.425.259 11.482.545
Result on disposals of investment properties 0 635.549
Result on disposals of other non-financial assets 0 0
Result in the fair value of investment properties -16.033.498 -10.046.313
OPERATING RESULT -2.608.239 2.071.782
FINANCIAL RESULT -8.063.939 -9.800.218
RESULT BEFORE TAXES -10.672.178 -7.728.435
TAXES -9.378 -27.781
NET RESULT -10.681.556 -7.756.216
NET CURRENT RESULT 7.441.381 8.446.167
Number of shares entitled in the result of the period (*) 3.585.354 3.585.354
NET RESULT PER SHARE -2,98 -2,16
NET CURRENT RESULT PER SHARE 2,08 2,36

Net current result is defined as the net result, without the result on the real estate portfolio, the variations in the evaluation of the financial instruments.

17 The auditor, KMPG Company revisors, represented by Luc Van Couter, has confirmed that his inspection, are completely finalized and were executed corresponding the general control standards specified by the Institution of auditors has to date revealed no significant adjustment which would need to be included in the accounting information given in this press release. The accounting principles and methods used to draw up the interim financial statements are identical to the principles and methods used to draw up the annual accounts for the financial year ending on 31/12/2007.

3.2 Notes to the consolidated profit and loss account at 31 December 2009

Rental income during the financial year 2009 adds up to EUR 16,334,393, a 16.5% increase on the same period in 2008 (EUR 14,024,173). This increase is primarily attributable to the expansion of the property portfolio in Belgium and France during 2009 and to indexation.

The property result on 31/12/2009 amounts to EUR 15,961,650 a 15.4% increase on the same period for the previous year (EUR 13,827,677). The small increase of the property result compared to the rental income is attributable to the lower occupancy ratio during 2009.

The operating margin 19 showed growth, from 81.88% on 31/12/2008 to 82.19% on 31/12/2009. This positive development is primarily the result of the economies of scale which were possible thanks to the expansion of the portfolio and strict control of the company's operating and general costs.

The result on the property portfolio on 31/12/2009 (EUR -16,033,498) contains primaly the negative variations on the property portfolio. This decrease of the fair value of the property portfolio is mainly attributable to:

  • ¾ A decrease in the fair value of the existing property portfolio in France of EUR 8,255,625, mainly in the first six months of 2009 (for 82% of the total amount). This negative variation in the valuation of the French portfolio is mainly the result of:
  • i. the general decrease of the fair value of the portfolio as a result of the economical context with a yield-shift of approximately 80 base points
  • ii. the decrease of the fair value of the building in Savigny-le-Temple as a result of the partly vacancy and the improvement works for re-letting.

In the first semester of 2009, the French logistics investment market has seen its lowest investment volume in 10 years (EUR 200 million), a decrease of 75% as compared to the same period last year. This, together with the limited credit facilities, weighed heavily on the returns in the French logistics real estate (source: DTZ, JLL, CBRE). The last quarter was characterised by a stabilisation of the French portfolio's valuations.

In France, Montea invested in prime locations (such as the area around Roissy Charlesde-Gaulle) and chose long-term contracts with quality clients such as Chronopost in Lyon. In doing so Montea is convinced of the intrinsic qualities of its recent investments despite current volatility.

¾ The decrease of the fair value of the existing real estate portfolio in Belgium for an amount of EUR 7,777,872. This negative variation in the valuation of the Belgian portfolio is mainly the result of the following:

19 Result fort the result on the property portfolio.

  • i. the general decrease of the fair value of the portfolio as a consequence of the economic context which had a yield shift of about 20 basis points
  • ii. the decrease of the fair value of the Erembodegem offices as a consequence of the disused premises (following the bankruptcy of IIG)
  • iii. improvements and renovations on the Aalst, Mechelen and Bornem sites (see above), which are not increasing in value in the current market conditions.

The financial result at 31/12/2009 (EUR – 8,063,939) was strongly influenced by the change in the fair value of the interest rate hedging contracts (IAS 39) on the closing date for the amount of EUR 2,089,439. When this change in the fair value of the interest rate hedging contracts (IAS 39) is not taken into account, the net financial costs increased by EUR 2.96 million, mainly in connection with the EUR 34.35 million increase in credit lines to finance 2 additional investments.

ª On 31/12/2009 IRS-type (Interest Rate Swap) interest rate hedging contracts covered Montea's bank debt for the whole 94.7%. These financial instruments guarantee cover for the existing debt until September 2011 (average maturity date). The average interest rate for the period, including bank margins and costs for hedging instruments and EURIBOR, amounts to 4.42%.

Taxes include taxation on non-deductible expenses.

The net current result excluding IAS 39 impact 20 on 31/12/2009 amounts to EUR 7,441,381 (EUR 2.08 per share).

ª Based on this net current result and the related pay-out result Montea confirms already announced dividend of EUR 2.09 gross a share for 2009.

The net result on 31/12/2009 amounts to EUR -10,681,556 compared with EUR - 7,756,216 in 2008. This decrease of the result is mainly due to the negative variation in the fair value of the real estate portfolio (EUR 5.98 million) which is not compensated by the increase of the operational margin (EUR 1.94 million) and the increase of the financial result incl. IAS 39 (EUR 1.74 million). This negative variation of the fair value has, thanks to the capital decrease, no impact on the cash flow and the dividend.

20 Net curent result of operational result: net resul excl. result on real estate portfolio (code XV, XVI and XVII of the profit and loss account) and excl. IAS 39 (revaluation of the rental hedging instruments)

3.3 Consolidated balance sheet on 31 December 2009

CONSOLIDATED
BALANCE SHEET (EUR)
31/12/2009
Conso
31/12/2008
Conso
NON-CURRENT ASSETS 207.363.989 211.128.149
Goodwill 0 0
Intangible assets 106.878 107.170
Investment properties 206.253.000 210.789.000
Development projects 0 0
Other tangible assets 237.172 226.251
Financial fixed assets 0 0
Financial lease receivables 0 0
Participations consolidated with the equity method 0 0
Trade receivables and other non-current assets 766.939 5.728
Deffered taxes (assets) 0 0
CURRENT ASSETS 8.900.245 13.152.968
Assets held for sale 0 0
Current financial assets 0 0
Financial lease receivables 0 0
Trade receivables 3.111.708 5.523.864
Tax receivables adn other current assets 1.135.752 1.085.721
Cash and cash equivalents 4.077.316 5.125.577
Deffered charges and accrued income 575.468 1.417.806
TOTAL ASSETS 216.264.234 224.281.118
SHAREHOLDERS' EQUITY 84.469.349 102.644.298
Shareholders' equity attributable to shareholders of parent company 84.380.953 102.549.020
Share capital 68.964.362 84.352.467
Share premiums 0 0
Purchased own shares (-) 0 0
Reserves 33.100.339 33.532.769
Result -10.540.749 -7.756.216
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
-7.143.000 -7.580.000
Change in fair value of financial seets and liabilities 0 0
Exchange rate differences 0 0
Minority interests 88.397 95.278
LIABILITIES 131.794.884 121.636.820
Non-current liabilities 126.795.927 54.593.292
Provisions 0 0
Non-current financial debts 118.412.629 47.733.219
Other non-current financial liabilities 8.029.631 5.940.192
Trade debts and other non-current debts 0 342.685
Other non-current liabilities 353.667 353.667
Deferred taxes - liabilities 0 223.530
Current liabilities 4.998.957 67.043.528
Provisions 0 0
Current financial debts 581.241 55.729.711
Other current financial liabilities 0 148
Trade debts and other current debts 2.485.996 7.920.055
Other current liabilities 198.265 106.053
Accrued charges and deferred income
TOTAL LIABILITIES AND SHAREHOLDERS EQUITY
1.733.456
216.264.234
3.287.561
224.281.118

3.4 Notes to the consolidated balance sheet at 31 December 2009

On 31 December 2009, the total assets (EUR 216,264,234) consisted primarily of investment properties (95.4% of the total) and current assets (EUR 8,900,245) including cash investments, trade receivables and tax receivables.

The total liabilities consisted of shareholders' equity to the amount of EUR 84,469,349 and a total debt of EUR 131,794,884. This amounts contains the current bank debts at long term (EUR 126.8 million) including the negative value of the financial instruments for an amount of EUR 8,029,631.

The debt ratio21 was 56.4%, against 50.1% on 31/12/2008.

3.5 Evolution of the net asset value per share (see also 1.7)

NET ASSET VALUE PER SHARE (EUR) 31/12/2009 31/12/2008
Net asset value based on fair value ('000 euros) 84.381 102.549
Number of shares entitled to share in result of the period 3.585.354 3.585.354
Net asset value per share (fair value) 23,5 28,6
Net asset value per share (investement value) 25,5 30,7

The net asset per share (destined to the result) based on the fair value of the real estate portfolio amounts to EUR 23.5 on 31/12/2009, as compared to EUR 28.6 on 31/12/2008, a decrease of 17.7% and this to a large extent as a result of negative variations in the valuation of the real estate portfolio.

21 The debt ratio is calculated according to the Royal Decree of 21 June 2006. In last year's press release 52.8% was incorrectly given, which was corrected in the annual report of 2008.

4 STOCK EXCHANGE PERFORMANCE OF THE MONTEA SHARE (MONT)

With the financial crisis and the recession as a backdrop the Montea share in 2009 also came under pressure and Montea's market decreased in value by 7.8%.

STOCK MARKET PERFORMANCE 31/12/2009 31/12/2008
Share price (€)
At close 24,89 27,00
Highest 30,99 35,25
Lowest 21,81 23,00
Average 24,69 30,84
Net asset value / share (€)
Incl. IAS 39 23,53 28,60
Excl. IAS 39 25,53 30,26
Premium / (discount) (%) 5,8% -5,6%
Dividend return (%) 8,5% 6,8%
Gross Return (%) -2,5% -8,8%
Dividend (€)
Gross 2,09 2,09
Net 1,78 1,78
Volume (en nombre de titres)
Volume journalier moyen 1.033 1.061
Volume annuel 264.394 271.641
Number of shares 3.585.354 3.585.354
Market capitalisation ('000 euros)
Market capitalisation at the end of the period 89.239 96.805
Free Float 30,1% 30,1%
Ratios (%)
"Velocity" 7,4% 7,6%
Free Float "Velocity" 24,5% 25,1%

(*) The Gross Return is calculated on bases of the difference between the closing call of 2008 and the closing call of 2009, incl. the assumed dividend.

Based on the closing call on 31/12/2009 (EUR 24.9) noted the share Montea 5.8% under the value of the net asset value per share (in fair value for dividend distribution and excluding IAS 39). Taking into account the effect of IAS 39, Montea was then noted with a 2.5% discount .

5 IMPORTANT EVENTS AFTER BALANCE DATE

¾ 18 January 2010: CEO Frédéric Sohet leaves Montea for a new challenge

On 18 January 2010 Montea announced that Tehos BVBA, represented by Mr Frédéric Sohet, after three years as CEO of Montea, has decided to leave the company for a new challenge. The management change will not impact Montea's objectives and strategic direction. Frédéric Sohet will remain active until mid-February at Montea to ensure a smooth transition.

In ensuring an optimal continuity the Board of Directors has decided22 to appoint DDP Management BVBA, represented by Mr Dirk De Pauw, co-founder of Montea, as interim CEO. Dirk De Pauw, as Chairman of the investment committee and as the person responsible for business development in France, is closely involved with the activities and development of Montea. This concerns a temporary appointment until a successor for Frédéric Sohet can be found.

¾ 10 February 2010: two semi-industrial buildings of 1,470 m² and 3,605 m² respectively located in Schoten (Antwerp region) are sold

On 18 February 2010 Montea has concluded the sale of two semi-industrial buildings of 1,470 m² and 3,605 m² respectively, located in Schoten. Montea finalised the two divestments because this non-strategic building no longer answers to the norms of the real estate portfolio, namely the office-to-warehouse ratio and the average surface area per renter. As well, an interesting added value was realised. The sale was for an amount of EUR 3.28 million, providing an added value of EUR 0.23 million (EUR 0.06 per share) as compared to the fair value of the sites of EUR 3.05 million, which were booked by Montea on 31 December 200923.

6 CONCLUSIONS FOR FINANCIAL YEAR 2009

Notwithstanding the tough economic context in 2009, Montea booked good operational results, as well as a strong increase in rental income by 16.5% in Belgium and France. The ambitious growth of the real estate portfolio started in 2009 and the improvement of the operational efficiency have helped raise the operational margin above 82%.

In this context the hiring activity was, together with the maintaining of the level of the occupancy ratio (92.93%) "the" priority for the year 2009.

The pressure on the valuations was placed in the last quarter of 2008 and continued in 2009, especially in the first semester, as regards the French portfolio.

Without taking into account the result of the real estate portfolio and the revaluation of the rental hedging contracts, the net pay-out result was maintained at EUR 2.15 per share.

Based on these strong operational results, Montea confirms the dividend of EUR 2.09 per share for 2009 that corresponds to a pay-out of 97.2%.

22 Onder voorbehoud van goedkeuring door de CBFA. 23 Voor meer informatie verwijzen wij naar het persbericht van 10 februari 2010 of www.montea.com.

7 OUTLOOK FOR THE FINANCIAL YEAR 2010

¾ Growth of the operational result based on new projects

Montea is actually exploring different projects (investments, developments for tenants, "sale & lease back"), that can contribute to the growth of the operational result in 2010 and to the increase of the plus-value on long term by decreasing the different identified risks.

¾ Disvestments of non-strategic sites

Montea is also exploring the different possible disvestments of non-strategic sites. This available means will be used to invest in semi-industrial and logistics buildings of the last generation.

¾ Anchoring of the occupancy ratio

Moreover the rental activity remains priority for Montea, based on a constant proactive commercial approach, in order to keep the occupancy ratio stable.

¾ Development of the French structure

To do all this, Montea will reinforce its operational structure, mainly in France. 25% of the real estate portfolio is present in France. In the long run the real estate portfolio of the sicaf will increase in France in importance, because of the better opportunies on this market.

The crisis creates new opportunies for a real estate company such as Montea which continues its strategy of pure player on the logistics and semi-industrial market with emphasis on the following points of interest: focus on core business, the will to become a reference player, flexibility, the renewal, the speed and the transparency and this both in Belgium and in France.

Taking into account these different elements, based on the current outlook and lack of important unforeseen circumstances, Montea will do everything to continue its good performances.

8 FINANCIAL CALENDAR

¾ 20/05/2010 Publication annual report 2009
--- ------------ --------------------------------
  • ¾ 13/05/2010 Intermediate declaration results on 31/03/2010
  • ¾ 18/05/2010 General shareholders meeting
  • ¾ 26/08/2010 Half a year Financial report results on 30/06/2010
  • ¾ 18/11/2010 Intermediate declaration results on 30/09/2010

The information for the shareholders and the financial calendar are also available on our website www.montea.com.

FUTURE DECLARATIONS

This press release contains future declarations. Such declarations contain risks and uncertainties which can result in the fact that the actual results can differ substantially from the future results and performances, taken into account in this press release. Measures for controlling these risks are strictly applied. The current uncertainties such as, the evolution of the economical situation, the availability of financing and their impacts on the rental risks or solvability of our clients, lead to an increased alertness, in particular with regards to the choice of our clients, required guarantees or the application of the control procedure of our credit risk.

ABOUT MONTEA "MORE THAN WAREHOUSES"

Montea Comm. VA is an investment company with fixed capital (Sicafi – SIIC), specialising in logistics and semi-industrial property in Belgium and France. The company aims to become a reference player in this market in the near future. Montea offers more than just storage places and aims to provide flexible, innovative property solutions to its lessees. This is how it will create value for its shareholders. As of 30/12/2009, the company's portolio extended to 380,740 m², distributed over 33 locations. Since the end of 2006, Montea Comm. VA has been listed on NYSE Euronext Brussel (MONT) and Paris (MONTP).

PRESS CONTACT

Joris Bulteel Whyte Corporate Affairs +32 2 738 06 21 [email protected]

FOR MORE INFORMATION

www.montea.com

ANNEX 1 – CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (EUR '000')

VARIATION SHAREHOLDERS' EQUITY
('000 EUR)
Share capital Share
premiums
Reserves Result Change in fair
value of
financial
assets and
liabilities
Deduction of
transaction
costs
Minority
Interests
Shareholders'
equity
OP 01/10/2006 62.380 0 17.689 0 0 -3.376 0 76.693
Elementen onmiddellijk erkend als Eigen Vermogen 0 0 566 0 0 -566 0 0
Capital Increase Unilever
Capital decrease
Cash flow hedge
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
0
0
0
0
0
0
0
0
0
0
0
566
0
0
0
0
0
0
0
0
0
0
0
-566
0
0
0
0
0
0
0
0
Impact acquisition Unilver IFRS 3
Minderheidsbelang
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Subtotaal 62.380 0 18.255 0 0 -3.942 0 76.693
Acquisition/disposal of own shares
Dividends
Result of last year
Result for the financial year
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.592
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.592
OP 31/12/2006 62.380 0 18.255 2.592 0 -3.942 0 79.285
Elementen onmiddellijk erkend als Eigen Vermogen
Capital Increase Unilever
Capital decrease
Cash flow hedge
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
Impact acquisition Unilver IFRS 3
0
0
0
0
0
0
0
0
0
0
0
0
726
0
0
0
726
0
0
0
0
0
0
0
0
0
0
0
0
0
-726
0
0
0
-726
0
92
0
0
0
0
0
92
0
0
0
0
0
Minority Interests
Subtotaal
0
62.380
0
0
0
18.981
0
2.592
0
0
0
-4.668
92
92
92
79.377
Acquisition/disposal of own shares
Dividends
Result of last year
0
0
0
0
0
0
0
0
0
0
-2.419
0
0
0
0
0
0
0
0
0
0
0
-2.419
0
Result for the financial year 0 0 0 11.809 0 0 0 11.809
0
OP 31/12/2007 62.380 0 18.981 11.982 0 -4.668 92 88.767
Eleresultaat van het boekjaar 21.972 0 7.277 0 0 -2.912 3 26.340
Capital Increase Unilever
Capital decrease
Cash flow hedge
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
Impact acquisition Unilver IFRS 3
Minority Interests
21.972
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2.912
4.365
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-2.912
0
0
0
0
0
0
0
3
21.972
0
0
0
4.365
3
Subtotaal
Acquisition/disposal of own shares
Dividends
Result of last year
84.352
0
0
0
0
0
0
0
26.258
-4
-4.703
11.982
11.982
0
0
-11.982
0
0
0
0
-7.580
0
0
0
95
0
0
0
115.107
-4
-4.703
0
Result for the financial year 0 0 0 -7.756 0 0 0 -7.756
0
OP 31/12/2008 84.352 0 33.533 -7.756 0 -7.580 95 102.644
Elementen onmiddellijk erkend als Eigen Vermogen
Capital Increase Unilever
Capital decrease
0
0
0
0
0
0
-163
0
0
0
0
0
0
0
0
163
0
0
0
0
0
0
0
0
Cash flow hedge
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
Impact acquisition Unilver IFRS 3
0
0
0
0
0
0
0
-163
0
0
0
0
0
0
0
0
163
0
0
0
0
0
0
0
Minority Interests
Subtotaal
0
84.352
0
0
0
33.370
0
-7.756
0
0
0
-7.417
0
95
0
102.644
Acquisition/disposal of own shares
Dividends
Result of last year
0
0
0
0
0
0
0
-7.493
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-7.493
0
Result for the financial year 0 0 0 -7.473 0 0 0 -7.473
0
OP 30/06/2009 84.352 0 25.877 -15.229 0 -7.417 95 87.678
0
Elementen onmiddellijk erkend als Eigen Vermogen
Capital Increase Unilever
-15.388
0
0
0
160
0
15.388
0
0
0
-160
0
-7
0
-7
0
Capital decrease
Cash flow hedge
Impact on the fair value of estimated transaction costs resulting from the
-15.388
0
0
0
0
0
0
0
160
15.388
0
0
0
0
0
0
0
-160
0
0
0
0
0
0
hypothetical disposal of investment properties
Impact acquisition Unilver IFRS 3
0 0 0 0 0 0 0 0
Minority Interests
Subtotaal
0
68.964
0
0
0
26.037
0
159
0
0
0
-7.577
-7
88
-7
87.671
Acquisition/disposal of own shares
Dividends
Result of last year
Result for the financial year
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-3.201
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-3.201
OP 31/12/2009 68.964 0 26.037 -3.042 0 -7.577 88 0
84.470

Embargo until 25/02/2010 – 8.00 AM

ANNEX 2 – CONSOLIDATED CASH FLOW STATEMENT (EURO '000')

CONSOLIDATED 31/12/2009 31/12/2008
CASH FLOW STATEMENT ('000 EUR) 12 months 12 months
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE
FINANCIAL YEAR 5.126 2.095
Net Result -10.682 -7.756
Non-cash elements to be added / dedcuted from the result 26.759 19.242
Depreciations and write-downs
Depreciations/write-downs (or wirte-back) on intangible and tangible fixes
265 51
assets (+/-) 111 44
Wirite-downs on current assets (+) 153 7
Write-back of write-downs on current assets (-) 0 0
Other non-cash elements 26.495 19.191
Change in the fair value of investement properties (+/-) 16.033 10.046
Movements in provisions (+/-) 0 0
Write-back of lease payments sold and discounted 0 0
Phasing of gratuities (+/-) 0 0
IAS 39 impact
Elimination of interest charges
2.089
0
6.792
0
Other elements 0 0
Gain on disposal of investment properties 0 -636
interest paid 6.250 3.487
interest received 2.122 -499
Other 0 0
NET CASH FROM OPERATING ACTIVITIES BEFORE CHANGE IN 16.078 11.486
WORKING CAPITAL REQUIREMENTS
Change in working capital requirements -4.606 2.153
Movements in asset items
Trade receivables
2.290
2.259
-4.629
-4.312
Tax receivables 233 1.250
Other non-current assets -283 0
Other current assets -761 -255
Deferred charges and accrued income 842 -1.312
Movement in liability items -6.896 6.782
Trade debts 39 52
Taxes, social charges and salary debts -5.473 4.232
Other current liabilities 92 -103
Accrued charges and deferred income -1.554 2.601
NET CASH FLOW FROM OPERATING ACTIVITIES (A) 16.598 15.733
Investment activities -11.619 -78.754
Acquisition of intangible assets -26 -113
Investment properties and development projects -11.497 -81.107
Other tangible assets -96 -196
Disposal of investment properties 0 2.663
NET CASH FLOW FROM INVESTMENT ACTIVITIES (B)
FREE CASH FLOW (A+B)
-11.619
4.979
-78.754
-63.020
Change in financial liabilities and financial debts 6.593 50.302
Increase (+)/Decrease(-) in financial debts 15.531 53.171
Increase (+)/Decrease(-) in other financial liabilities -224 -223
Increase(+)/Decrease(-) in trade debts and other non-current liabilities -343 343
Interest paid -6.250 -3.487
Interest received -2.122 499
Change in other liabilities 0 577
Increase(+)/Decrease(-) in other liabilities 0 0
Increase(+)/Decrease(-) in other debts 0 577
Change in shareholders' equity -7.493 17.267
Increase(+)/Decrease(-) in share capital 0 21.973
Increase(+)/Decrease(-) in share premium 0 0
Increase(+)/Decrease(-) in consolidation differences 0 0
Deividends paid -7.493 -4.703
Increase(+)/Decrease(-) in reserves
Increase(+)/Decrease(-) in change in the fair value of financial
0
0
0
0
Disposal of own shares 0 -2
Dividend paid (+ profit-sharing scheme) 0 0
Interim dividends paid (-) 0 0
NET FINANCIAL CASH FLOW (C) -901 68.147
CASH AND CASH EQUIVALENTS AT THE END OF THE FINANCIAL 4.078 5.126
YEAR (A+B+C)

Embargo until 25/02/2010 – 8.00 AM

ANNEX 3 – BALANCE SHEET

CONSOLIDATED
BALANCE SHEET (EUR)
31/12/2009
Conso
31/12/2009
BE
31/12/2009
FR
31/12/2008
Conso
NON-CURRENT ASSETS 207.363.989 152.469.574 54.894.414 211.128.149
Goodwill 0 0 0 0
Intangible assets 106.878 106.878 0 107.170
Investment properties 206.253.000 152.125.000 54.128.000 210.789.000
Development projects 0 0 0 0
Other tangible assets 237.172 237.172 0 226.251
Financial fixed assets 0 0 0 0
Financial lease receivables 0 0 0 0
Participations consolidated with the equity method 0 0 0 0
Trade receivables and other non-current assets 766.939 524 766.414 5.728
Deffered taxes (assets) 0 0 0 0
CURRENT ASSETS 8.900.245 69.150.329 5.520.979 13.152.968
Assets held for sale 0 0 0 0
Current financial assets 0 0 0 0
Financial lease receivables 0 0 0 0
Trade receivables 3.111.708 1.491.495 1.620.213 5.523.864
Tax receivables adn other current assets 1.135.752 62.103.449 724.646 1.085.721
Cash and cash equivalents 4.077.316 942.573 3.134.743 5.125.577
Deffered charges and accrued income 575.468 4.612.812 41.376 1.417.806
TOTAL ASSETS 216.264.234 221.619.904 60.415.393 224.281.118
SHAREHOLDERS' EQUITY 84.469.349 93.704.569 -9.235.220 102.644.298
Shareholders' equity attributable to shareholders of parent company 84.380.953 93.704.569 -9.323.617 102.549.020
Share capital 68.964.362 68.964.362 0 84.352.467
Share premiums 0 0 0 0
Purchased own shares (-) 0 0 0 0
Reserves 33.100.339 30.391.339 2.709.000 33.532.769
Result -10.540.749 -1.217.132 -9.323.617 -7.756.216
Impact on the fair value of estimated transaction costs resulting from the
hypothetical disposal of investment properties
-7.143.000 -4.434.000 -2.709.000 -7.580.000
Change in fair value of financial seets and liabilities 0 0 0 0
Exchange rate differences 0 0 0 0
Minority interests 88.397 0 88.397 95.278
LIABILITIES 131.794.884 127.915.334 69.650.613 121.636.820
Non-current liabilities 126.795.927 125.424.354 1.371.573 54.593.292
Provisions 0 0 0 0
Non-current financial debts 118.412.629 117.394.723 1.017.906 47.733.219
Other non-current financial liabilities 8.029.631 8.029.631 0 5.940.192
Trade debts and other non-current debts 0 0 0 342.685
Other non-current liabilities 353.667 0 353.667 353.667
Deferred taxes - liabilities 0 0 0 223.530
Current liabilities 4.998.957 2.490.981 68.279.040 67.043.528
Provisions 0 0 0 0
Current financial debts 581.241 383.871 197.370 55.729.711
Other current financial liabilities 0 0 0 148
Trade debts and other current debts 2.485.996 1.272.481 1.213.515 7.920.055
Other current liabilities 198.265 23.538 65.945.790 106.053
Accrued charges and deferred income 1.733.456 811.090 922.366 3.287.561
TOTAL LIABILITIES AND SHAREHOLDERS EQUITY 216.264.234 221.619.904 60.415.393 224.281.118

ANNEX 4 – SEGMENTED PROFIT AND LOSS ACCOUNT

CONSOLIDATED
INCOME STATEMENT (EUR)
31/12/2009
12 months
31/12/2009
12 months (BE)
31/12/2009
12 months (FR)
31/12/2008
12 months
Rental Income 16.334.393 11.825.688 4.508.705 14.024.173
Write-back of lease payments sold and discounted 0 0 0 0
Rental relates charges 0 0 0 0
NET RENTAL INCOME 16.334.393 11.825.688 4.508.705 14.024.173
Recovery of property expenses 0 0 0 0
Recovery of charges and taxes normally payable by tenants on let properties
Costs payable by tenants and borne by the landlord for rental damage and
refurbishment at end of lease
2.456.370
0
1.554.906
0
901.464
0
2.002.745
0
Charges and taxes normally payable by tenants on let properties -2.829.112 -1.727.289 -1.101.823 -2.199.241
Other rental-related income and expenses 0 0 0 0
PROPERTY RESULT 15.961.650 11.653.304 4.308.345 13.827.677
Technical costs -198.870 -198.870 0 -329.610
Commercial costs -76.271 -76.271 0 -75.565
Charges and taxes of unlet properties 0 0 0 -2.412
Property management costs -410.548 -376.180 -34.368 -226.019
Other property charges -116.200 -78.235 -37.966 -78.685
TOTAL PROPERTY CHARGES -801.890 -729.556 -72.334 -712.291
OPERATING PROPERTY RESULT 15.159.760 10.923.748 4.236.012 13.115.386
General costs -2.051.815 -1.809.871 -241.943 -1.977.388
Other operating income and expenses 317.314 362.218 -44.904 344.547
OPERATING RESULT BEFORE RESULT ON THE PORTFOLIO 13.425.259 9.476.095 3.949.164 11.482.545
Result on disposals of investment properties 0 0 0 635.549
Result on disposals of other non-financial assets 0 0 0 0
Result in the fair value of investment properties -16.033.498 -7.777.872 -8.255.625 -10.046.313
OPERATING RESULT -2.608.239 1.698.222 -4.306.461 2.071.782
FINANCIAL RESULT -8.063.939 -5.599.203 -2.464.737 -9.800.218
RESULT BEFORE TAXES -10.672.178 -3.900.980 -6.771.198 -7.728.435
TAXES -9.378 -9.378 0 -27.781
NET RESULT -10.681.556 -3.910.358 -6.771.198 -7.756.216
NET CURRENT RESULT 7.441.381 5.956.953 1.484.428 8.446.167
Number of shares entitled in the result of the period (*) 3.585.354 3.585.354 0 3.585.354
NET RESULT PER SHARE -2,98 -1,09 0,00 -2,16
NET CURRENT RESULT PER SHARE 2,08 1,66 0,00 2,36

ANNEX 5 – PROPERTY PORTFOLIO AS AT 31/12/2009

INDEPENDENT SURVEYOR'S REPORT

Evaluation The evaluation of the various investment objects in the portfolio were supported by the following methods: the rental value capitalisation method and the income approach according to a DCF (Discounted Cash Flow) model, with a testing of the recovered unit prices. Value evolution In accordance with IAS40 the fair value on an annual basis has gone from EUR 210,789,000 on 31/12/2008 to EUR 206,253,000 on 31/12/2009. This last evaluation corresponds to EUR 196,695,479 in buyer costs and EUR 213,393,000 in freehold. The initial return (estimated rental income as compared to the freehold value) of the entire portfolio amounts to 7,48%. Heritage Today heritage owns about 333,015 m² of warehouses and about 47,663 m² of office-type spaces for a total surface area of 380,678 m². It is located on 33 sites, 11 of which are in France. One building (Grimbergen) is in concession. Notwithstanding the two investments that were made in 2009 the evolution of the market value is mainly attributed to the negative evolution of the market value on the existing buildings in Belgium and France. Besides the 11 sites in France, the current properties are mainly located in the Flemish diamond (Brussels, Ghent, Antwerp and Leuven). Two buildings (Laken and Vorst) are located in the Brussels Capital-Region and one building (Milmort) is in Wallonia. Seven of the 11 buildings in France are located in the Paris region (Savigny-le-Temple and Roissy, Bondoufle, Le Mesnil Amelot, Alfortville) and four others in the region (Lyon/Decines-Charpieu, Saint-Priest/Lyon, Cambrai and Feuquières). Rental income The effective rental income is calculated after deducting the real estate tax if owed by the owner, and in a few rare cases as an average rental income until the next due date, if there are rental discounts or if the rent does not run contractually. This rental income amounted to EUR 16,043,480 a year on 31/12/2009. The current rental contracts are 4,1% higher than the agreed upon estimated market rental value, which amounts to EUR 15,410,272 a year. The rental amounts stated is the net rental income, besides the additional payments for municipal taxes and any insurance premiums.

The occupancy rate for the entire portfolio, calculated on the basis of the surface areas, amounts to about 93%.

PROPERTY PORTFOLIO ON 31/12/2009

Offices Warehouses Total Contracted
Rent Income
Vacancy (as
% of total m²)
Belgium
AALST (ABCDEFG), TRAGEL 48-58 2.255 17.180 19.435 610.181 0,00%
AALST (HIJ), TRAGEL 48-58 560 17.590 18.150 949.072 0,00%
AALST (KLM), TRAGEL 48-58 876 4.495 5.371 235.611 0,00%
AARTSELAAR, HELSTSTRAAT 47 690 6.325 7.015 254.312 0,00%
BERCHEM, VOSSTRAAT 200 1.010 1.450 2.460 213.969 0,00%
BORNEM, INDUSTRIEWEG 4-24 1.440 12.891 14.331 401.764 8,04%
BUGGENHOUT, KALKESTRAAT 7 40 4.385 4.425 146.000 0,00%
GRIMBERGEN, EPPEGEMSESTWG 31-33 2.478 23.758 26.236 968.569 0,00%
LAKEN, EMIEL BOCKSTAELLAAN 74 340 5.085 5.425 228.756 0,00%
MOORSEL A,WAVERSTRAAT 3 880 7.515 8.395 133.481 20,62%
MOORSEL BCDFGHIJK,WAVERSTRAAT 3 948 10.770 11.718 205.895 8,88%
VILVOORDE, SCHAARBEEKLEI 207-213 3.060 970 4.030 259.837 26,55%
HOBOKEN SMALLANDLAAN 7 440 745 1.185 217.609 0,00%
MEER EUROPASTRAAT 28 1.235 8.995 10.230 344.518 0,00%
PUURS RIJKSWEG 89 & 85 1.150 8.945 10.095 0 0,00%
SCHOTEN, BRECHTSE BAAN 735 735 1.470 91.523 0,00%
SCHOTEN JAGERSDREEF 1 1.920 1.685 3.605 212.317 9,82%
GROBBENDONK, BOUWELVEN 16 1.360 7.140 8.500 349.613 0,00%
HERENTALS, TOEKOMSTLAAN 33 1.970 12.620 14.590 697.534 0,00%
NIJVEL, RUE DE L'INDUSTRIE 1.345 12.350 13.695 694.534 0,00%
PUURS, SCHOONMANSVELD 18 1.255 11.910 13.165 707.465 0,00%
EREMBODEGEM, INDUSTRIELAAN 27 4.301 12.744 17.045 758.210 32,48%
MECHELEN, ZANDVOORTSTRAAT 16 768 21.831 22.599 645.859 17,88%
VORST, HUMANITEITSln 292, site LIPTON 778 4.605 5.383 316.963 0,00%
VORST, HUMANITEITSln 292, site CM 7.150 7.150 328.435 0,00%
VORST, HUMANITEITSln 292, site RESTAURANT (Station) 2.110 920 3.030 211.905 0,00%
VORST, HUMANITEITSln 292, site SALVESEN (Koelloodsen) 1.538 8.606 10.144 512.117 0,00%
MILMORT, AVENUE DU PARC INDUSTRIEL 1.152 27.072 28.224 1.016.008 0,00%
Total Belgium 36.634 260.467 297.101 11.712.057 5,02%
France
SAVIGNY LE TEMPLE, RUE DU CHROME 620 16.139 16.759 277.058 47,56%
FEUQUIERES, ZI DU MOULIN 80 763 8.190 8.953 330.921 0,00%
CAMBRAI, P. d' A. ACTIPOLE 682 10.248 10.930 514.123 0,00%
ROISSY, RUE DE LA BELLE ETOILE 280 638 3.384 4.022 0 100,00%
BONDOUFLE, RUE HENRI DUNANT 9-11 1.307 2.478 3.785 213.513 0,00%
DECINES-CHARPIEU, RUE ARTHUR RIMBAUD 1 1.127 2.694 3.821 338.046 0,00%
LE MESNIL AMELOT, RUE DU GUE 4 & RUE DE LA GRANDE BORNE 11 1.348 7.311 8.659 687.806 0,00%
ALFORTVILLE, LE TECHNIPARC 462 1.585 2.047 244.421 0,00%
ROISSY, RUE DE LA BELLE ETOILE 383 1.965 4.356 6.321 637.381 0,00%
LE MESNIL AMELOT, RUE DU GUE 1-3 1.211 4.043 5.254 435.944 0,00%
SAINT PRIEST, RUE NICEPHORE NIEPCE 906 12.120 13.026 652.211 0,00%
Total France 11.029 72.548 83.577 4.331.424 14,35%
Total 47.663 333.015 380.678 16.043.481 7,07%

ANNEX 6 – REPORT OF THE STATUORY AUDITOR AT 31/12/2009

CONFIRMATION INFORMATION PRESS RELEASE

The Statutory Auditor, Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren – Reviseurs d'Entreprises, represented by Mr. L. Van Couter, confirms that the audit work, which is finished in substance, did not reveal any significant correction that should be made to the accounting information included in the press release.

Ghent, 25 February 2010 Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren, Statutory Auditor, represented by

L. Van Couter

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