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Wereldhave N.V.

Earnings Release Jul 22, 2025

3898_iss_2025-07-22_0b77ee85-82c1-467c-b6c1-192f9bf33f2c.pdf

Earnings Release

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Key messages

Forecast FY 2025 direct result per share (DRPS) raised to € 1.75-1.85 from € 1.70-1.80

€ 108m of non-core assets sold at book value

Continued operational improvements in core portfolio: +6% like-for-like net rental income growth and +2% retailer sales growth

Debt profile further strengthened through € 125m refinancing, partially with inaugural European Private Placement (EUPP)

Fitch credit rating BBB with stable outlook reaffirmed

First Dutch joint venture with Sofidy on Stadshart Zoetermeer

2025 Full Service Center transformations of Kronenburg and Nivelles on track in terms of costs and lettings

Screening acquisition opportunities in Belgium and Luxembourg

Message from our CEO

Despite the gradual slowdown in Europe's economic growth, our core portfolio's tenant sales increased by 2% and like-for-like net rental income by 6%, underpinning the continued strength of our operations. Footfall growth in our core portfolio was 4% in Q2 2025, the same as 12 months ago. In the Netherlands, we noted a slight but sustained increase in leasing spreads throughout H1 2025, an improvement compared with previous years. Demand and supply are increasingly balanced, and a growing number of daily life retailers are expanding their store networks. As a consequence of these improved operational results, including strong cost management, our direct result per share (DRPS) for Q2 2025 increased to € 0.47 (+7% vs. Q1 2025).

There were no significant bankruptcies affecting our portfolio in the first half of 2025. We signed an anchor lease with New Yorker for our Middenwaard center in Heerhugowaard, an important example of the momentum our LifeCentral strategy is now generating. Belgium continues to power ahead with 98% occupancy, driving further rental growth across our portfolio. We overcame recent leasing challenges at Shopping 1 in Genk, Belgium, with the signing of three landmark leases with New Yorker, Sketchers, and Vero Moda, which together will raise the center's occupancy rate to nearly 95%.

We continue to rotate capital to generate long-term value growth for shareholders. After agreeing our first joint venture (JV) with Sofidy (Tikehau Group) in Zoetermeer - a transaction that closed in June 2025 - we sold another Dutch asset, Roselaar in Roosendaal, in early July in line with its book value. The Roosendaal retail market is very challenging given the oversupply of retail space in southern Netherlands, and Roselaar had been on our sell list since 2021. In addition, we sold two non-core assets in Belgium for € 12m, also in line with their latest book values. We expect to close a third sale of a Dutch asset, Sterrenburg in Dordrecht, in H2 2025.

We made further progress in transforming Kronenburg in the Netherlands and Nivelles, Belgium, into Full Service Centers (FSC). The Nivelles center is expected to open in October 2025, and is already fully let. The first phase of the Kronenburg redevelopment is progressing nicely and is also fully let, with an opening scheduled for December 2025. The project includes a new supermarket of Kronenburg's grocery anchor tenant Jumbo. Both projects are within budget and producing an unlevered internal rate of return (IRR) above our 8% threshold.

We successfully extended the maturity profile of our debt portfolio during the second quarter. We closed € 125 million in new private placements, including a new 7-year USPP with an existing institutional investor and our first European private placement with Aegon Asset Management, notable for its 10-year duration. As at 30 June 2025, our net loan-to-value ratio (LTV) increased to 44.9% because of the acquisitions in Luxembourg, the dividend pay-out and capex invested. On a pro forma basis, including the sale of Roselaar in Roosendaal and two smaller non-core Belgian properties, the net LTV is 43.7%. The planned disposal of FSC Sterrenburg in H2 2025 should further lower our LTV toward 42%.

In May 2025, credit rating agency Fitch reaffirmed Wereldhave's BBB rating with a stable outlook.

The assets we acquired in Luxembourg have been fully integrated into the company's processes and financial systems.

Property revaluations were positive again in Q2 2025, most notably for our Luxembourg assets. In the Netherlands, however, we wrote down approximately € 8 million on our Tilburg City Center asset after reducing rents to secure long-term leases.

Our priorities for H2 2025 include completing the disposal of Sterrenburg, expanding the Belgian and Luxembourg portfolios, and establishing additional joint ventures in the Netherlands. The completion of the Nivelles and Kronenburg (Phase 1) FSC transformations will further strengthen earnings and property values.

On the back of our strong operational results, we are able to increase our guidance for the direct result per share (DRPS) for FY 2025 to € 1.75-1.85 (from € 1.70-1.80), despite disposals.

Matthijs Storm, CEO

Amsterdam, 22 July 2025

Summary

Key IFRS financial measures (x € 1,000 unless otherwise noted)

H1 2025 H1 2024 Change
Gross rental income 91,134 83,047 9.7%
Net rental income 75,253 68,023 10.6%
Result 54,160 94,457 -42.7%
Basic earnings per share (in €) 1.01 1.68 -39.9%
Weighted average number of ordinary shares outstanding 45,415,448 43,646,729 4.1%
30 Jun 2025 31 Dec 2024 Change
Investment property 2,415,621 2,252,391 7.2%
Assets held for sale 1,200 - -
Investments in associates 17,034
Cash and cash equivalents 25,029 18,316 36.7%
Interest-bearing liabilities 1,083,216 953,142 13.6%
Equity attributable to shareholders 1,055,108 1,021,916 3.2%
EPRA and other performance measures (x € 1,000 unless otherwise noted)
H1 2025 H1 2024 Change
Direct result 49,326 43,706 12.9%
Indirect result 4,834 50,751 -90.5%
Direct result per share (€) 0.91 0.84 8.3%
Indirect result per share (€) 0.10 0.84 -88.1%
Total return based on EPRA net tangible assets per share (€) 0.73 1.65 -55.8%
Dividend per share (€) 1.25 1.20 4.2%
Interest coverage ratio 4.1x 4.1x 0.0%
EPRA earnings per share (€) 0.85 0.80 6.2%
EPRA cost ratio including direct vacancy costs (%) 21.9% 24.2% -2.3 pp
30 Jun 2025 31 Dec 2024 Change
Net debt 1,058,187 934,826 13.2%
Net loan-to-value (%) 44.9% 41.8% 3.1 pp
EPRA loan-to-value (%) 49.4% 46.8% 2.6 pp
IFRS net asset value per share (€) 22.88 23.43 -2.3%
EPRA net tangible assets per share (€) 22.91 23.43 -2.2%
EPRA net reinstatement value per share (€) 26.33 26.74 -1.5%
EPRA net disposal value per share (€) 22.80 23.51 -3.0%
Number of ordinary shares in issue 46,396,667 43,876,129 5.7%
Number of ordinary shares for net asset value 46,115,595 43,619,965 5.7%
EPRA vacancy rate total portfolio (%) 3.8% 3.4% 0.4 pp
EPRA net initial yield (%) 6.2% 6.1% 0.1 pp
Shopping Centers portfolio metrics 30 Jun 2025 31 Dec 2024 Change
Number of assets 22 21 4.8%
Surface owned (x 1,000 m²)¹ 685 629 8.8%
Like-for-like net rental income growth (%) 4.7% 3.9% 0.8 pp
Occupancy rate 96.9% 97.3% -0.4 pp
Theoretical rent (€/m²) 250 254 -1.6%
ERV (€/m²) 239 242 -1.2%
Footfall growth 2.3% 5.5% -3.2 pp
Proportion of mixed-use Benelux (in m²)
¹ Excluding developments
15.6% 14.7% 0.9 pp

Direct & Indirect result

H1 2025 H1 2024
(x € 1,000) Direct result Indirect result Direct result Indirect result
Gross rental income 91,134 - 83,047 -
Service costs charged 15,880 - 12,597 -
Total revenues 107,014 - 95,644 -
Service costs paid -19,537 - -16,465 -
Property expenses -12,224 - -11,156 -
Net rental income 75,253 - 68,023 -
Share of the result of associates 49 - - -
Valuation results - 13,780 - 52,566
Results on disposals - -532 - -117
General costs -4,963 -1,861 -6,182 -1,465
Other income and expense 201 -1,036 - -265
Operational result 70,540 10,351 61,840 50,719
Interest charges -19,372 - -18,140 -
Interest income 211 - 102 -
Net interest -19,161 - -18,038 -
Other financial income and expense - -675 - 32
Result before tax 51,379 9,676 43,803 50,751
Income tax -2,053 -4,842 -97 -
Result 49,326 4,834 43,706 50,751
Profit attributable to:
Shareholders 41,407 4,747 36,528 36,814
Non-controlling interest 7,919 87 7,178 13,937
Result 49,326 4,834 43,706 50,751
Result per share (€) 0.91 0.10 0.84 0.84

Direct result

Our direct result for H1 2025 totaled € 49.3m, representing a direct result per share (DRPS) of € 0.91. Gross rental income amounted to € 91.1m, up from € 83.0m, supported by the acquisition of two shopping centers in Luxembourg in February 2025. Direct general costs amounted to € 5.0m, down from € 6.2m in H1 2024, despite inflation.

The EPRA cost ratio decreased further, reaching 21.9%, due to continuous improvements in operational efficiency.

Net interest expense increased to € 19.2m, from € 18.0m in H1 2024. This was mainly due to refinancing maturing debt at actual market rates and higher net debt related to the debt financed portion of the acquisition of the Luxembourg centers.

Indirect result

Our indirect result for H1 2025 amounted to € 4.8m, mainly due to the upward revaluation of € 13.8m in our property portfolio. This was partly offset by deferred tax charges.

Net asset value and total return per share

As at 30 June 2025, our European Public Real Estate Association (EPRA) net tangible assets (NTA) stood at € 22.91 per share. Our NTA per share benefited from the positive direct and indirect result, which was offset by the dividend of € 1.25 per share paid to shareholders in May 2025 and the impact of the share issuances in H1 2025. Our total return based on EPRA NTA for H1 2025 therefore came in at € 0.73 per share.

In H1 2025, the value of our properties increased by € 13.8m (equivalent to 0.6% of the portfolio's total like-for-like value), mainly driven by an increase in the ERV component in the valuations. Underpinning our strategy, we saw continuing yield compression in our Full Service Centers. By the end of H1 2025, our portfolio's average EPRA Net Initial Yield (NIY) stood at 6.2% (up 10 basis points compared to 31 December 2024).

Full Service Center performance

In line with our LifeCentral strategy, we are continuing to transform our centers into Full Service Centers. Nine of our commercial centers now qualify as Full Service Centers (FSCs). Meanwhile we have invested over 80% of our planned LifeCentral capital expenditure. This year, we will deliver Full Service Centers Kronenburg in Arnhem (Phase 1) and Shopping Nivelles in Nivelles. This keeps us on track to transform 13 of our 17 traditional shopping centers from our core portfolio into Full Service Centers by 2026.

Full Service Centers represent our new concept for retail real estate, where daily life tenants providing consumers with basic needs are combined with 'mixed-use' tenants, including restaurants, healthcare, gyms and cinemas. The mix of shopping and leisure builds resilience into our centers in the event that the economy worsens and consumers move away from purchases deemed to be non-essential, such as fashion items. Our LifeCentral strategy is the bedrock of our future and our aim is for 'mixeduse' tenants to occupy at least 18% of the floorspace of our centers. Our existing FSCs continue to perform well against their KPIs, including total return, leasing spread, footfall and occupancy.

Total property return from these nine FSC assets was 6.0% in H1 2025

Traditional Shopping
KPI Core portfolio (excluding retail parks) Full Service Center In Transformation Center²
Centers in Belgium, Luxembourg and Netherlands excluding retai parks 9 4 4
Mixed Use Percentage 15.6% 15.3% 16.7%
MGR Uplift 0.4% 2.3% -1.6%
MGR vs. ERV 10.1% 10.6% 4.3%
Tenant Sales vs. H1 2024 2.5% 0.8% -1.2%
Footfall vs. H1 2024 0.9% 8.6% 1.0%
Direct Result 6.2% 6.5% 6.2%
Valuation Result -0.2% 1.7% 5.3%
Total Property Return¹ 6.0% 8.2% 11.5%
¹ According to MSCI definition, annualized
² Excludes assets, which are in disposal process

Operations

The first half of 2025 was marked by the acquisition of two shopping centers in Luxembourg. Wereldhave Belgium acquired Knauf Shopping Pommerloch and Wereldhave N.V. acquired Knauf Shopping Schmiede. In addition, our operational teams saw positive momentum in their respective markets despite the uncertain global economy and geopolitical tensions.

Netherlands

In the Netherlands, we are seeing a clear resurgence of market confidence, reflected in growing retailer demand and strong leasing activity across our centers in the first half of the year. As a result we can report several new key tenants and retailer expansions strengthening our portfolio.

Highlights included the signing of fashion anchors Only for Men (953 m²) in FSC Vier Meren and New Yorker (1,547 m²) in Middenwaard. In FSC de Koperwiek, we achieved a major milestone with the 10-year extension of Albert Heijn's lease, which now includes the former Blokker unit with an increase in total floorspace to 3,900 m².

We also successfully closed several leasing package deals in H1 2025. New market entrant Miniso, a popular variety store, has signed leases for locations in Cityplaza and FSC Vier Meren. Gerry Weber will reopen new stores in both Cityplaza and Stadshart Zoetermeer (our new joint venture with Sofidy). Takko Fashion will open in FSC Presikhaaf and in Middenwaard, strengthening our fashion offering. In addition, FSC Vier Meren will enhance its food and beverage offerings by signing Barista Café.

In City-Center Tilburg, Xenos will replace the former Casa store (1,034 m²), and premium electronics retailer Amac has signed for a new brand store. In Roselaar, KiK has leased 867 m², adding another attractive value retailer to the center.

In H1 2025, 65 new contracts were signed with tenants, at an average of 11.3% above market rent (ERV) and 0.5% above previous rent. Footfall in Q2 2025 was 4.8% higher compared to the same period in 2024.

Belgium

The Belgian retail market remains strong, with solid demand from new and existing business partners. Vacancies resulting from bankruptcies in 2024 were quickly re-let to attractive new tenants. Additionally, several new brands entering the Belgian market chose our centers to open their first stores, which further strengthens our portfolio.

Commercial highlights include Bestseller doubling the floorspace of ONLY in Nivelles and relocating ONLY to a new and larger unit in Ring Kortrijk (from 410 m² to 1,150 m²). Cosmetics retailer Douglas is scaling up its presence with a second store in our Belgian portfolio after opening in Genk Stadsplein. Vero Moda has signed to open a new 314 m² store in Shopping 1, Genk.

Dutch Discount retailer Wibra has signed for its first store in our Belgian portfolio at Ring Kortrijk (645 m²) and will also open at Genk Stadsplein (789 m²). Skechers is set to open a brand-new store in Shopping 1, Genk. In Retail Park Bruges, a key milestone was achieved with the signing of Albert Heijn as part of the site's redevelopment.

Earlier in 2025, we welcomed Maison123, Cabaïa, and an expanded Jack & Jones, while Levi's joined Les Bastions in Tournai and New Yorker expanded in Shopping 1, Genk. There are still several promising deals in the pipeline, highlighting the continued strength and market interest in our Belgian assets.

In H1 2025, 31 new contracts were signed with tenants, at an average of 7.3% above market rent (ERV) and 1.6% above previous rent (MGR).

At almost 98%, the occupancy rate in our shopping centers remained consistently high.

Luxembourg

The acquisition, on 13 February 2025 of two key centers in Luxembourg – Knauf Shopping Pommerloch and Knauf Shopping Schmiede – marked a significant milestone in the growth phase of our LifeCentral strategy. Following the acquisition, we successfully onboarded the local teams to ensure smooth integration into our operations. Together we are working on opportunities to create value, including the potential of the centers to be transformed into FSCs. Meanwhile, we secured important lease extensions with parapharmacy Medi-Market in both centers and with fashion retailer Veritas in Knauf Schmiede.

France

In France, we continue to see positive momentum in both centers' operations and commercial activity. In Côté Seine (Paris), several key projects have driven a significant increase in footfall. The center's performance was boosted by the recent reopening of the -1 level parking as well as a large Catholic event in May, which attracted around 400,000 additional visitors.

New openings at Côté Seine include our 'La Terrasse' concept on the first floor. This space features six kiosks and is fully occupied by a variety of food and beverage concepts and service providers. Additionally, New Yorker opened a 1,200 m² store, and Moroccan fashion brand Marwa chose our center to launch its first French store. Recent signings include Adopt (perfumes), Big M (restaurant), and Jack & Jones. The refurbished municipal parking lot, which offers 2.5 hours of free parking, is already contributing to increased visitor numbers and convenience.

The regional market in Mériadeck (Bordeaux) remains challenging, with lower foot traffic and no major new projects yet. However, SMTZ, originally an online retailer, opened its second French store after a successful launch in Strasbourg. Recent leasing deals include La Boutique du Coiffeur and the Italian restaurant, Sicilia in Bocca. The full refurbishment of the municipal parking lot was completed at the end of Q2 2025. It now offers visitors 1.5 hours of free parking, which is expected to increase footfall.

Occupancy rates

Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025
Belgium 96.6% 97.5% 99.0% 98.6% 98.2%
Luxembourg¹ n.a. n.a. n.a. 95.2% 97.8%
Netherlands 95.2% 95.4% 96.2% 95.1% 95.8%
Core portfolio 95.8% 96.3% 97.3% 96.4% 96.9%
France 94.6% 95.3% 96.9% 96.9% 96.4%
Shopping centers 95.7% 96.2% 97.3% 96.5% 96.9%
Offices (Belgium) 84.0% 85.8% 85.4% 85.4% 85.2%
Total portfolio 94.9% 95.6% 96.6% 95.8% 96.2%

¹ Excluding rental guarantees

Overview operational performance

Shopping centers # of contracts Leasing volume MGR vs. ERV MGR uplift Occupancy rate LFL NRI growth
Belgium 31 7.4% 7.3% 1.6% 98.2% 8.4%
Luxembourg 5 3.8% 8.2% 0.0% 97.8% n.a
Netherlands 65 7.1% 11.3% 0.5% 95.8% 3.7%
Core portfolio 101 6.9% 9.5% 0.9% 96.9% 5.8%
France 7 3.9% -8.5% -19.4% 96.4% -10.2%
Total 108 6.7% 8.6% 0.8% 96.9% 4.7%

Change in visitors (yoy comparison of quarterly figures)

Shopping centers Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025
Belgium 4.5% 3.0% 4.0% -0.2% 1.6%
Luxembourg n.a. n.a. n.a. -1.0% 3.0%
Netherlands 4.2% 6.3% 5.0% 3.0% 4.8%
Core portolio 4.3% 5.5% 4.7% 2.0% 3.9%
France 5.0% 6.7% 9.9% -2.5% -0.1%
Overall 4.4% 5.6% 5.4% 1.4% 3.4%

Improving customer experience

In the first half of 2025, we launched new, mobile-optimized websites for all our centers in Belgium and the Netherlands. These websites are on a shared platform that ensures consistent quality and benefits from economies of scale. Our new centers in Luxembourg will migrate to this platform in the coming months.

At the same time, we're continuing to improve the customer journey across our centers. Various customer journey improvements are scheduled for rollout at Stadshart Zoetermeer, such as improved public seating, eat&meet and every.deli clusters and parking upgrades. We previously reported on the opening of the fully renovated the point at Les Bastions in Tournai, Belgium, as well as upgrades to the parking facilities, outdoor play and relaxation areas, public seating and an eat&meet zone in Nivelles. In Kronenburg, Arnhem, the development of the indoor and outdoor eat&meet areas is in its final stages.

Portfolio, disposals & investments

Wereldhave's strategy is focused on anticipating long-term trends and transforming our locations into strong, future-proof Full Service Centers. To maximize long-term value creation for shareholders, we focus only on those centers that will deliver above market total returns. We call this our LifeCentral strategy, which we are rolling out at a controlled pace across our portfolio.

On 13 February 2025, Wereldhave N.V. and Wereldhave Belgium (68% owned by Wereldhave N.V.) acquired two shopping centers in Luxembourg. Wereldhave Belgium acquired Knauf Shopping in Pommerloch, Luxembourg, including parking and development land with a total gross leasable area of approx. 33,000 m². Wereldhave Belgium fully financed the acquisition with newly raised unsecured debt. Wereldhave N.V. acquired Knauf Shopping in Schmiede, Luxembourg, including parking and development land with a total gross leasable area of approx. 41,000 m². The transaction was partially paid (56%) by issuance of € 35m in 2,206,838 new ordinary Wereldhave shares via a contribution in kind and partially with € 28m drawn from existing credit facilities.

On 1 April 2025, we completed the disposal of Winkelhof shopping center in Leiderdorp to a Dutch investor around book value. The rationale for this disposal was that it did not make our internal rate of return (IRR) threshold of 8%, nor could it meet our ambitious environmental, social and governance (ESG) targets.

On 14 April 2025, we acquired three retail units at Pieter Vreedeplein in Tilburg (The Netherlands) with a total gross leasable area of 2,756 m². The transaction was settled in 313,700 new shares, issued at market value, underlining investor confidence.

In July 2025, we agreed on the disposal of Roselaar in Roosendaal and two smaller non-core Belgian properties.

Net rental income

(x € 1,000) H1 2025 H1 2024 Change
Belgium 26,937 24,938 8.0%
Luxembourg 5,038 - -
Netherlands 36,249 35,826 1.2%
Core portolio 68,224 60,764 12.3%
France 3,888 4,140 -6.1%
Total shopping centers 72,112 64,904 11.1%
Offices 3,141 3,119 0.7%
Total 75,253 68,023 10.6%

Portfolio overview

Number of Annualized
assets Surface owned¹ gross rent¹,² Net value Revaluation EPRA NIY
Belgium 8 215.7 57.3 899.5 0.2% 6.0%
Luxembourg 2 74.5 14.9 186.6 12.4% 7.5%
Netherlands 10 350.7 80.0 1,051.6 -0.6% 6.2%
Core portfolio 20 640.9 152.2 2,137.7 0.8% 6.2%
France 2 43.6 11.7 175.6 -1.0% 5.1%
Total shopping centers 22 684.5 163.9 2,313.3 0.6% 6.1%
Offices 2 62.7 8.8 102.3 -0.8% 7.3%
Total 24 747.2 172.7 2,415.6 0.6% 6.2%

¹ Excluding developments

² As per 30 June 2025, excluding parking income

Full Service Center transformations & development portfolio

In line with our LifeCentral strategy, we are continuing to transform our centers into Full Service Centers. Nine of our commercial centers now qualify as FSCs. Meanwhile we have invested approximately 80% of our planned LifeCentral capital expenditure.

This year, we will deliver Full Service Centers Kronenburg in Arnhem (Phase 1) and Shopping Nivelles in Nivelles. This keeps us on track to transform 13 of our 17 traditional shopping centers from our core portfolio into FSCs by 2026.

Development pipeline

Estimated capex
Total Actual costs to in 2025 and (Planned)
LifeCentral Developments (In €m) investment date after Unlevered IRR Delivery
Committed
Kronenburg 23 16 6 8% 2025
Other FSC transformations 15 5 10 >8% 2025/2026
Total 38 21 16

Equity & net asset value

As at 30 June 2025, shareholders' equity – including non-controlling interests – amounted to € 1,287.7m (compared with € 1,264.5m as at 31 December 2024). The number of outstanding shares increased to 46,396,667 ordinary shares, following the newly issued shares in relation with the acquisitions in Luxembourg and the Netherlands. A total of 281,072 treasury shares were held by the Company.

€ per share 30 June 2025 31 December 2024 Change
IFRS NAV 22.88 23.43 -2.3%
EPRA NRV 26.33 26.74 -1.5%
EPRA NTA 22.91 23.43 -2.2%
EPRA NDV 22.80 23.51 -3.0%

Financing & capital allocation

For the Luxembourg acquisitions, €100m of new credit facilities were arranged by Wereldhave Belgium in January 2025, with an average term of 4.5 years.

Wereldhave N.V. closed its inaugural European Private Placement (EUPP) transaction, with Aegon Asset Management, securing a € 50 million loan with a term of ten years. In addition, Wereldhave agreed a new USPP transaction of € 75 million, with a duration of seven years, with an existing USPP investor to - among others - refinance its maturing notes in the second half of 2025.

Both transactions are unsecured and illustrate strong investor confidence in Wereldhave's solid operations and strong credit profile, as reaffirmed by the BBB stable credit rating from Fitch Ratings in May 2025.

Due to the € 100m new acquisition financing, the undrawn committed credit facilities were unaffected and remained at € 260m as at 30 June 2025.

Our net loan-to-value (LTV) ratio increased to 44.9% (31 December 2024: 41.8%), due to the partially debt-financed Luxembourg acquisition and dividend payments. With the announced disposals we nevertheless expect our LTV to reach the target range in the near future. As at 30 June 2025, Wereldhave's gross LTV stood at 46.0%, well below our financiers' covenant limit of 60%. The entire debt portfolio is unencumbered.

Our disciplined capital allocation framework is focused on maintaining a strong balance sheet, delivering outperforming

long-term value growth for shareholders through investments and returning appropriate dividends to shareholders. We are continuing to target an LTV ratio of between 35-40%, by disposing of another Dutch asset (Sterrenburg in Dordrecht) and our remaining two French assets and through selected other disposals.

To maintain acceptable leverage and long-term growth, our management's policy is to allocate our Company's recurring income in part to finance the investments needed under the LifeCentral strategy, and in part to pay dividends to shareholders.

Environmental, Social & Governance (ESG)

Jumbo and Wereldhave have joined forces to make Jumbo stores within Wereldhave's portfolio more sustainable. In H1 2025, our partnership achieved an important milestone. At Full Service Center De Koperwiek in Capelle aan den IJssel, 376 solar panels have been installed, with a total capacity of 162 kWp. The energy generated is fully utilized by the Jumbo supermarket at this location and provides approximately one-third of the store's total electricity needs.

Wereldhave has begun installing 82 electric car charging points at its locations in Belgium. This includes the replacement and expansion of existing AC charging points at locations such as Shopping Nivelles, Les Bastions in Tournai, Belle-Île in Liège, Ring Kortrijk and Shopping 1 in Genk, as well as at the offices of The Sage Berchem and Vilvoorde. By the end of 2026, the network will be expanded to more than 350 charging points, spread across all our Belgian shopping centers and office buildings.

Wereldhave is committed to sustainability, and has set out a roadmap to 2030 under its environmental, social and governance (ESG) program A Better Tomorrow.

A Better Tomorrow

Our ESG program 'A Better Tomorrow' was developed to provide a roadmap from 2020 to 2030, with intermediate targets for 2025. It aligns with the Sustainable Development Goals (SDGs) relevant to Wereldhave and includes elements from leading ESG benchmarks such as GRESB and BREEAM. The program is based on three focus areas, each with clear ambitions:

  • Better Footprint reduce carbon emissions by 30% by 2030 for all m² under Wereldhave's operational control (SBTi approved) and become Paris Proof by 2045 (DGBC approved)
  • Better Nature 100% of assets to have action plans to mitigate the physical effects of climate change and double the surface area of vegetation roofs and green spaces
  • Better Living contribute at least 1% of net rental income to socio-economic and social inclusion initiatives, and aim for zero safety incidents at Wereldhave centers

Outlook

On the back of our strong operational results, we are able to increase our guidance for the direct result per share (DRPS) for FY 2025 to € 1.75-1.85 (from € 1.70-1.80), despite disposals.

Conference call / webcast

Wereldhave will host a webcast at 10:00 CET today to present its H1 2025 results. Access to the webcast will be available through https://www.wereldhave.com/investor-relations/conference-calls-webcasts/. Questions may be forwarded by e-mail to [email protected] prior to the webcast.

Condensed consolidated statement of financial position

(x € 1,000) Note 30 June 2025 31 December 2024
Assets
Non-current assets
Investment property 5 2,415,621 2,252,391
Investments in associates 17,034 -
Property and equipment 5,285 5,601
Intangible assets 137 169
Deferred tax assets 3,758 3,903
Derivative financial instruments 7,098 10,640
Other financial assets 6,583 6,109
Total non-current assets 2,455,516 2,278,813
Current assets
Trade and other receivables 52,354 52,210
Current tax assets 1,432 3,478
Derivative financial instruments 637 3,777
Cash and cash equivalents 25,029 18,316
Total current assets 79,452 77,781
Investments held for sale 1,200 -
Total assets 2,536,168 2,356,594
(x € 1,000) Note 30 June 2025 31 December 2024
Equity and Liabilities
Equity
Share capital 46,397 43,876
Share premium 1,796,535 1,759,213
Other reserves -833,978 -897,013
Result for the year 46,154 115,840
Attributable to shareholders 6 1,055,108 1,021,916
Non-controlling interest 232,616 242,550
Total equity 1,287,724 1,264,466
Non-current liabilities
Interest-bearing liabilities 7 904,422 809,773
Deferred tax liabilities 6,218 -
Derivative financial instruments 25,712 13,314
Other long-term liabilities 29,926 29,802
Total non-current liabilities 966,278 852,889
Current liabilities
Interest-bearing liabilities 7 178,794 143,369
Trade and other payables 87,443 85,128
Current tax liabilities 5,932 7,503
Derivative financial instruments 9,997 3,239
Total current liabilities 282,166 239,239
Total equity and liabilities 2,536,168 2,356,594

Condensed consolidated income statement

(x € 1,000) Note H1 2025 H1 2024
Gross rental income 91,134 83,047
Service costs charged 15,880 12,597
Total revenue 107,014 95,644
Service costs paid -19,537 -16,465
Property expenses -12,224 -11,156
Net rental income 9 75,253 68,023
Share of the result of associates 49 -
Valuation results 13,780 52,566
Results on disposals -532 -117
General costs -6,824 -7,647
Other income and expense -835 -265
Operating result 80,891 112,560
Interest charges -19,372 -18,140
Interest income 211 102
Net interest -19,161 -18,038
Other financial income and expense -675 32
Result before tax 61,055 94,554
Income tax -6,895 -97
Result for the year 54,160 94,457
Result attributable to:
Shareholders 46,154 73,342
Non-controlling interest 8,006 21,115
Result for the year 54,160 94,457
Basic earnings per share (€) 1.01 1.68
Diluted earnings per share (€) 1.01 1.68

Condensed consolidated statement of comprehensive income

(x € 1,000) H1 2025 H1 2024
Result 54,160 94,457
Items that may be recycled to the income statement subsequently
Effective portion of change in fair value of cash flow hedges 4,120 -564
Changes in fair value of cost of hedging -1,648 -53
Total comprehensive income 56,632 93,840
Attributable to:
Shareholders 48,626 72,725
Non-controlling interest 8,006 21,115
56,632 93,840

Condensed consolidated statement of changes in equity

Attributable to shareholders
(x € 1,000) Share
capital
Share
premium
General
reserve
Hedge
reserve
Cost of
hedging
reserve
Total
attributable
to
shareholders
Non
controlling
interest
Total equity
Balance as at 1 January 2024 43,876 1,759,213 -837,865 -1,046 303 964,481 234,752 1,199,233
Comprehensive income
Result - - 73,342 - - 73,342 21,115 94,457
Effective portion of change in fair value of cash flow hedges - - - -564 - -564 - -564
Changes in fair value of cost of hedging - - - - -53 -53 - -53
Total comprehensive income - - 73,342 -564 -53 72,725 21,115 93,840
Transactions with shareholders
Purchase of treasury shares - - -3,237 - - -3,237 - -3,237
Equity-settled share-based payment - - 867 - - 867 - 867
Dividends - - -52,466 - - -52,466 -12,329 -64,795
Change non-controlling interest - - 742 - - 742 -1,698 -956
Balance at 30 June 2024 43,876 1,759,213 -818,617 -1,610 250 983,112 241,840 1,224,952
Balance at 1 January 2025 43,876 1,759,213 -774,798 -7,451 1,076 1,021,916 242,550 1,264,466
Comprehensive income
Result - - 46,154 - - 46,154 8,006 54,160
Effective portion of change in fair value of cash flow hedges - - - 4,120 - 4,120 - 4,120
Changes in fair value of cost of hedging - - - -1,648 -1,648 - -1,648
Total comprehensive income - - 46,154 4,120 -1,648 48,626 8,006 56,632
Transactions with shareholders
Proceeds from share issue 2,521 37,322 - - - 39,843 - 39,843
Purchase of treasury shares - - -3,027 - - -3,027 - -3,027
Equity-settled share-based payment - - 884 - - 884 - 884
Dividends - - -57,779 - - -57,779 -12,605 -70,384
Change non-controlling interest - - 4,645 - - 4,645 -5,335 -690
Balance as at 30 June 2025 46,397 1,796,535 -783,921 -3,331 -572 1,055,108 232,616 1,287,724

Condensed consolidated cash flow statement

(x € 1,000) H1 2025 H1 2024
Operating activities
Result 54,160 94,457
Adjustments:
Valuation results -13,780 -52,566
Net interest 19,161 18,038
Other financial income and expense 675 -32
Results on disposals 532 117
Taxes 6,895 97
Amortization 608 553
Other movements 1,284 907
Net cash from operating activities before changes in working capital 69,535 61,571
Movement in trade and other receivables 2,274 646
Movement in trade and other payables -725 120
Interest paid -16,444 -14,600
Interest received 211 -
Income tax paid -94 -125
Net cash from operating activities 54,757 47,612
Cash flow from investment activities
Proceeds from disposals direct investment properties 55,105 -117
Acquisition of subsidiary, net of cash acquired -128,308 -
Investments in investment property -39,860 -18,654
Acquisition of interests in investments accounted for using equity method -16,985 -
Investments in equipment -116 -110
Investments in financial assets -447 -27
Investments in intangible assets -8 -
Net cash from investing activities -130,619 -18,908
Cash flow from financing activities
Proceeds from interest-bearing debts 167,420 123,768
Repayment interest-bearing debts -10,000 -89,162
Movements in other long-term liabilities -688 -272
Other movements in reserves -3,180 -3,235
Transactions non-controlling interests -3,854 -956
Dividend paid -67,123 -64,795
Net cash from financing activities 82,575 -34,652
Net change in cash and cash equivalents 6,713 -5,948
Cash and cash equivalents as at 1 January 18,316 25,544
Cash and cash equivalents as at 30 June 25,029 19,596

Notes to the condensed consolidated interim financial statements

1 Reporting entity

Wereldhave N.V. ("the Company") is an investment company which invests in real estate (shopping centers and offices). The property portfolio of Wereldhave N.V. and its subsidiaries ('the Group') is located in Belgium, France, Luxembourg and the Netherlands. The Group is principally involved in leasing investment property under operating leases. The property management is performed by Group management companies. The Company is a limited liability company incorporated and domiciled in the Netherlands. The address of the Company's registered office is Nieuwe Passeerdersstraat 1, 1016 XP Amsterdam. The shares of the Company are listed on the Euronext Stock Exchange in Amsterdam.

2 Tax status

Wereldhave N.V. has the tax status of an investment company (FBI status) in accordance with section 28 of the Dutch "Wet op de Vennootschapsbelasting 1969". This status assumes that the Group is (almost) exclusively engaged in portfolio investment activities. As a consequence, corporation tax is due at a rate of 0% in the Netherlands, provided that certain conditions are met. The main conditions concern the requirement to distribute the taxable result as a dividend and restrictions with regard to the leverage. The taxable result of Wereldhave N.V. must be distributed as a dividend to its shareholders within eight months after the year during which the result was made. In general terms, the leverage restrictions imply that investments in real estate (including qualifying real estate companies) may only be financed through debt up to a maximum of 60% of their value. For investments in other assets the maximum level of debt allowed is only 20%. There is no requirement to include capital gains arising from the disposal of investments, in the result to be distributed.

The subsidiaries in Belgium (OGVV status) and France (SIIC status) have a similar status. In Belgium the net value of one single asset may not exceed 20% of the total Belgian portfolio. Our largest asset in Belgium, Belle-Ile, is below this threshold of 20% as at 30 June 2025.

As of 2025, our Dutch portfolio has become subject to the regular Dutch corporate income tax rate following the abolishment of the FBI status for these companies. The subsidiaries in Luxembourg are subject to corporate income taxes.

3 Accounting policies

The principal accounting policies applied in the preparation of these condensed consolidated interim financial statements for the period ended 30 June 2025 are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. The figures in this press release are unaudited.

Investments accounted for using equity method

The Group's investments in associates or joint ventures are accounted for using the equity method. Under the equity method, the investments are initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Group's share of net assets of the associate since the acquisition date, measured in accordance with the Group's accounting policies. Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually. After application of the equity method, the Group determines whether it is necessary to recognize an impairment loss on its investment in its associate. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value, and then recognizes the difference in the statement of profit or loss account. Upon loss of significant influence over the associate, the Group measures and recognizes any retained investment at its fair value. Any difference between the carrying amount of the associate upon loss of significant influence and the fair value of the retained investment and proceeds from disposal is recognized in the statement of profit or loss.

Statement of compliance

This condensed consolidated interim financial information for the six months ended 30 June 2025 has been prepared in accordance with IAS 34 Interim Financial Reporting. The condensed consolidated interim financial information should be read in conjunction with the financial statements for the year ended 31 December 2024, which were prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil Code.

Income and cash flow statement

The Group presents a separate "statement of profit or loss" and "other comprehensive income".

The Group reports cash flows from operating activities using the indirect method. Interest received and interest paid is presented within operating cash flows. The acquisitions of investment properties are disclosed as cash flows from investing activities as this most appropriately reflects the Group's business activities

Preparation of the condensed consolidated interim financial statements

These condensed consolidated interim financial statements for the period ended 30 June 2025 have been prepared on a going concern basis, applying a historical cost convention, except for the measurement of investment property and derivative financial instruments that have been measured at fair value. The preparation of these condensed consolidated interim financial statements in conformity with EU-IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group's accounting policies. Changes in assumptions may have a significant impact on the condensed consolidated interim financial statements in the period during which the assumptions changed. Management believes that the underlying assumptions are appropriate.

Change in accounting policy and disclosures

New and amended standards adopted by the Group

Except as described below, the accounting policies applied are consistent with those of the annual financial statements for the year ended 31 December 2024. The following standards became effective as of 1 January 2025, but did not have an impact on the condensed consolidated financial information:

Lack of Exchangeability – Amendments to IAS 21

New standards and interpretations not yet adopted

A number of new standards, amendments to standards and interpretations are effective for annual periods beginning after 1 January 2025, and have not been applied in preparing the financial information:

  • Classification and Measurement of Financial Instruments Amendments to IFRS 9 and IFRS 7
  • Contracts Referencing Nature-dependent Electricity Amendments to IFRS 9 and IFRS 7
  • Presentation and Disclosure in Financial Statements IFRS 18
  • Subsidiaries without Public Accountability: Dislosures IFRS 19

These amendments are not expected to have a significant impact on the Company's condensed consolidated financial information.

4 Segment information

Geographical segment information H1 2025

(x € 1,000) Belgium France Luxembourg Netherlands Total
Result
Gross rental income 37,214 5,402 5,867 42,651 91,134
Service costs charged 7,439 1,805 - 6,636 15,880
Total revenue 44,653 7,207 5,867 49,287 107,014
Service costs paid -9,267 -2,537 -420 -7,313 -19,537
Property expenses -5,308 -782 -409 -5,725 -12,224
Net rental income 30,078 3,888 5,038 36,249 75,253
Share of the result of associates - 49 - - 49
Valuation results 912 -1,821 20,534 -5,845 13,780
Results on disposals - - - -532 -532
Net result from investment properties 30,990 2,116 25,572 29,872 88,550
General costs -6,824
Other income and expense -835
Operating result 80,891
Net interest -19,161
Other financial income and expense -675
Income tax -6,895
Result 54,160
Investment properties
Investment properties 1,001,791 175,637 186,640 1,051,553 2,415,621
Investments & purchases 5,940 2,811 166,773 30,973 206,497
Gross rental income by type of property
Shopping centers 33,357 5,402 5,867 42,651 87,277
Offices 3,857 - - - 3,857
37,214 5,402 5,867 42,651 91,134

Geographical segment information H1 2024

(x € 1,000) Belgium France Luxembourg Netherlands Total
Result
Gross rental income 35,384 5,615 - 42,048 83,047
Service costs charged 4,907 1,739 - 5,951 12,597
Total revenue 40,291 7,354 - 47,999 95,644
Service costs paid -6,985 -2,508 - -6,972 -16,465
Property expenses -5,249 -706 - -5,201 -11,156
Net rental income 28,057 4,140 - 35,826 68,023
Share of the result of associates - - - - -
Valuation results 41,041 -3,296 - 14,821 52,566
Results on disposals -116 - - -1 -117
Net result from investment properties 68,982 844 - 50,646 120,472
General costs -7,647
Other income and expense -265
Operating result 112,560
Net interest -18,038
Other financial income and expense 32
Income tax -97
Result 94,457
Investment properties
Investment properties 996,604 173,542 - 1,055,659 2,225,805
Investments & purchases 5,116 996 - 10,109 16,221
Gross rental income by type of property
Shopping centers 31,595 5,615 - 42,048 79,258
Offices 3,789 - - - 3,789
35,384 5,615 - 42,048 83,047

5 Investment property

Investment
property in
Lease Investment
property under
Total
Investment
(x € 1,000) operation incentives construction property
H1 2025
Balance as at 1 January 2,240,123 5,303 6,965 2,252,391
Purchases 183,707 - - 183,707
Investments 22,790 - - 22,790
Disposals -55,421 -217 - -55,638
To (from investments held for sale) -1,200 - - -1,200
Valuations 13,780 - - 13,780
Other 46 -255 - -209
Balance at 30 June 2,403,825 4,831 6,965 2,415,621

H1 2024

Balance at 1 January 2,142,476 5,340 14,595 2,162,411
Purchases 488 - - 488
Investments 15,345 - 388 15,733
Valuations 59,955 - -7,388 52,567
Other -53 -42 - -95
Balance at 30 June 2,218,211 5,298 7,595 2,231,104

In the first quarter, the Group acquired two shopping centers in Luxembourg. The total purchase price amounts to € 167m of which € 35m was settled through issuance of shares. In April 2025 the disposal of Winkelhof in Leiderdorp was completed. In addition, various smaller units were acquired for a total consideration of € 17m of which € 5m was settled through the issuance of shares.

Key assumptions relating to valuations:

Belgium France Luxembourg Netherlands
30 June 2025
Total market rent per sqm (€) 237 284 198 228
EPRA Net Initial Yield 6.1% 5.1% 7.5% 6.2%
EPRA vacancy rate 3.7% 3.6% 2.2% 4.2%
Average vacancy period (in months) 11 12 12 11
Bandwidth vacancy (in months) 8-24 6-18 9-15 0-18
31 December 2024
Total market rent per sqm (€) 237 287 n.a. 226
EPRA Net Initial Yield 6.0% 5.1% n.a. 6.3%
EPRA vacancy rate 3.0% 3.1% n.a. 3.8%
Average vacancy period (in months) 11 12 n.a. 11
Bandwidth vacancy (in months) 8-24 6-18 n.a. 0-18

6 Net asset value per share

The authorized capital consists of 75,000,000 million shares each with a nominal value of € 1. As at 30 June 2025, a total of 46,396,667 ordinary shares were issued.

30 June 2025 31 December 2024
Equity available for shareholders (x € 1,000) 1,055,108 1,021,916
Number of ordinary shares 46,396,667 43,876,129
Purchased shares for remuneration -281,072 -256,164
Number of ordinary shares for calculation net asset value 46,115,595 43,619,965
Potential ordinary shares to be issued 57,656 84,105
Number of ordinary shares diluted for calculation net asset value 46,173,251 43,730,450
Net asset value per share (x € 1) 22.88 23.43
Net asset value per share diluted (x € 1) 22.85 23.38

7 Interest-bearing liabilities

(x € 1,000) 30 June 2025 31 December 2024
Long term
Bank loans 352,459 289,107
Private placements 520,002 488,731
Bonds 31,961 31,935
904,422 809,773
Short term
Bank loans 56,943 16,600
Private placements 81,851 90,719
Treasury notes 40,000 36,050
178,794 143,369
Total interest-bearing liabilities 1,083,216 953,142
(x € 1,000) 30 June 2025 30 June 2024
Balance as at 1 January 953,142 941,362
New funding 167,420 123,768
Repayments -10,000 -89,162
Use of effective interest method 398 295
Exchange rate differences -27,744 7,697
Balance as at 30 June 1,083,216 983,960

The carrying amount and fair value of long-term interest-bearing debt is as follows:

30 June 2025 31 December 2024
carrying carrying
(x € 1,000) amount fair value amount fair value
Bank loans and private placements 904,422 906,570 809,773 803,668
Total 904,422 906,570 809,773 803,668

8 Fair value measurement

The following table provides the fair value measurement hierarchy of the Group's assets and liabilities:

Fair value measurement using
Quoted prices Observable Unobservable
(x € 1,000) Total (Level 1) input (Level 2) input (Level 3)
30 June 2025
Assets measured at fair value
Investment property in operation 2,408,656 - - 2,408,656
Investment property under construction - - - -
Financial assets
Derivative financial instruments 7,735 - 7,735 -
Liabilities for which the fair value has been disclosed
Interest-bearing debt 1,085,364 - 1,085,364 -
Derivative financial instruments 35,709 - 35,709 -
31 December 2024
Assets measured at fair value
Investment property in operation 2,245,426 - - 2,245,426
Investment property under construction - - - -
Financial assets
Derivative financial instruments 14,417 - 14,417 -
Liabilities for which the fair value has been disclosed
Interest-bearing debt 947,037 - 947,037 -
Derivative financial instruments 16,553 - 16,553 -

9 Rental income by country

Property expenses,
service costs and
Gross rental income operating costs Net rental income
(x € 1,000) H1 2025 H1 2024 H1 2025 H1 2024 H1 2025 H1 2024
Belgium 37,214 35,384 7,136 7,327 30,078 28,057
France 5,402 5,615 1,514 1,475 3,888 4,140
Luxembourg 5,867 - 829 - 5,038 -
The Netherlands 42,651 42,048 6,402 6,222 36,249 35,826
Total 91,134 83,047 15,881 15,024 75,253 68,023

10 Related parties

The Board of Management, the Supervisory Board and subsidiaries of Wereldhave N.V. are considered to be related parties. The members of the Supervisory Board and of the Board of Management had no personal interest in any of the Company's investments during the year.

Related party transactions were made on terms equivalent to those that prevail in arm's length transactions if such terms can be substantiated.

11 Events after balance sheet date

On 18 July 2025, the Company reached an agreement for the sale of De Roselaar in Roosendaal. The gross proceeds amount to € 40m and transfer of the asset is scheduled for the fourth quarter of 2025.

12 Declaration of the Board of Management

The Board of Management of Wereldhave N.V., consisting of Matthijs Storm and Dennis de Vreede, hereby declares that, to the best of their knowledge:

  1. The condensed consolidated interim financial statement for the first half year of 2025 gives a true and fair view of the assets, liabilities, financial position and result of Wereldhave N.V. and the companies included in the consolidation as a whole;
  1. The condensed consolidated interim financial statement for the first half year of 2025 provides a true and fair view on the condition as at the balance sheet date and the course of business during the half year under review of Wereldhave N.V. and the related companies of which the data have been included in the financial statement, and the expected course of business, where, in as far as important interest do not oppose, particular attention is paid to the investments and the conditions of which the development of turnover and profitability depend; and

  2. The condensed consolidated interim financial statement for the first half year of 2025 includes a true and fair review of the information required pursuant to section 5:25d, subsections 8 and 9 of the Dutch Financial Markets Supervision Act ("Wet op het financieel toezicht").

Wereldhave considers the market risk, liquidity risk and credit risk as financial risks. The market risk can be divided into interest risk and currency risk. Rapidly changing economic environments and uncertainty about the solidity of the euro(zone) may affect the market circumstances, and thus both the letting prospects as well as the market value of the properties. The continuation of the euro(zone) is assumed.

For further comments we refer to the Annual Report 2024. Our risks are monitored on a continuous basis.

Amsterdam, 22 July 2025

Board of Management Matthijs Storm, CEO Dennis de Vreede, CFO

EPRA Performance measures

The EPRA Best Practices Recommendations published on September 2024 by EPRA's Reporting and Accounting Committee contain recommendations for the determination of key performance indicators of the investment property portfolio. The EPRA Best Practices Recommendations enable standardization, transparency and comparability of listed real estate companies across Europe.

1. EPRA earnings

(x € 1,000 unless otherwise noted) H1 2025 H1 2024
Earnings per IFRS income statement 54,160 94,457
Adjustments to calculate EPRA earnings, exclude:
Changes in value of investment properties, development properties held for investment and other interests -13,780 -52,566
Profits or losses on disposal of investment properties, development properties held for investment and other
interests 532 117
Tax on profits or losses on disposals -1,762 -
Changes in fair value of financial instruments and associated close-out costs 550 -47
Deferred tax in respect of EPRA adjustments 6,603 -
Non-controlling interests in respect of the above -7,836 -7,091
EPRA Earnings 38,467 34,869
Weighted average number of shares outstanding during period 45,415,448 43,646,729
EPRA Earnings per share (in €) 0.85 0.80
Company-specific adjustments:
Non-current operating expenses 3,023 1,730
Non-controlling interests in respect of the above -83 -71
Direct Result 41,407 36,528
Direct Result per share (in €) 0.91 0.84

Zero-line items were removed from the EPRA-table above.

2. EPRA NAV measures

31 December 31 December 31 December
(x € 1,000 unless otherwise noted) 30 June 2025 30 June 2025 30 June 2025 2024 2024 2024
EPRA NRV EPRA NTA EPRA NDV EPRA NRV EPRA NTA EPRA NDV
IFRS Equity attributable to shareholders 1,055,108 1,055,108 1,055,108 1,021,916 1,021,916 1,021,916
Diluted NAV and diluted NAV at fair value 1,055,108 1,055,108 1,055,108 1,021,916 1,021,916 1,021,916
Exclude
Deferred tax in relation to the fair value gains of
IP 6,218 3,109 -
Fair value of financial instruments -405 -405 - 2,247 2,247 -
Intangibles per the IFRS balance sheet - -137 - - -169 -
Include:
Fair value of fixed interest rate debt - - -2,392 - - 5,548
Real estate transfer tax 154,610 - - 144,408 - -
NAV 1,215,531 1,057,675 1,052,716 1,168,571 1,023,994 1,027,464
Fully diluted number of shares 46,173,251 46,173,251 46,173,251 43,704,070 43,704,070 43,704,070
NAV per share (in €) 26.33 22.91 22.80 26.74 23.43 23.51

Zero-line items were removed from the EPRA-table above.

3. EPRA Net Initial Yield and 'Topped-up' Initial Yield

31 December
(x € 1,000 unless otherwise noted) 30 June 2025 2024
Fair value investment properties determined by external appraisers 2,392,590 2,229,581
Less developments and parkings -43,095 -32,095
Completed property portfolio 2,349,495 2,197,486
Allowance for estimated purchasers' costs 141,219 141,064
Gross up completed property portfolio valuation (A) 2,490,714 2,338,550
Annualized cash passing rental income 170,624 157,596
Property outgoings -15,652 -14,879
Annualized net rents (B) 154,972 142,717
Add notional rent expiration of rent free periods or other lease incentives 4,841 3,266
Topped-up net annualized rent (C) 159,813 145,983
EPRA Net Initial Yield (B/A) 6.2% 6.1%
EPRA 'topped-up' Net Initial Yield (C/A) 6.4% 6.2%

Zero-line items were removed from the EPRA-table above.

4. EPRA cost ratio

(x € 1,000 unless otherwise noted) H1 2025 H1 2024
Property expenses 12,224 11,156
General costs 6,824 7,647
Other income and expense 835 265
(i) Administrative/operating expense line per IFRS income statement 19,883 19,068
(ii) Net service charge costs / fees 3,657 3,868
(iii) Management fees less actual/estimated profit element -201 -
(iv) Other operating income/recharges intended to cover overhead expenses less any related profits -4,572 -4,066
(v) Share of Joint Venture expenses -19 -
Exclude (if part of the above):
(vii) Ground rent costs 1 -50
Costs (including direct vacancy costs) (A) 18,749 18,820
(ix) Direct vacancy costs -1,264 -1,835
Costs (excluding direct vacancy costs) (B) 17,485 16,985
(x.a) Gross rental income less ground rent costs — per IFRS 91,135 82,997
(x.b) Less: Other operating income/recharges intended to cover overhead expenses -5,547 -5,328
(xii) Add: share of joint ventures (Gross Rental Income less ground rents costs) 94 -
Gross Rental Income (C) 85,682 77,669
EPRA Cost Ratio (including direct vacancy costs) (A/C) 21.9% 24.2%
EPRA Cost Ratio (excluding direct vacancy costs) (B/C) 20.4% 21.9%

Zero-line items were removed from the EPRA-table above.

5. EPRA LTV

30 June 30 June 30 June 30 June 31 December 31 December 31 December
(x € 1,000 unless otherwise noted) 2025 2025 2025 2025 2024 2024 2024
Share of Non Non
Group (as Material controlling Group (as controlling
reported)1 Associates interests2 Combined reported) interests Combined
Borrowings from Financial Institutions3 1,013,558 9,600 -96,416 926,742 887,402 -68,756 818,646
Commercial Paper3 40,000 - -12,624 27,376 36,050 -11,997 24,053
Bond loans3 32,000 - -10,099 21,901 32,000 -10,650 21,350
Foreign currency derivatives (futures, swaps,
options, and forwards)4 30,032 - - 30,032 2,288 - 2,288
Net payables5 43,900 - -1,678 42,222 40,859 -790 40,069
Exclude: Cash and cash equivalents -25,029 -1,318 3,643 -22,704 -18,316 3,070 -15,246
Net debt (a) 1,134,461 8,282 -117,174 1,025,569 980,283 -89,123 891,160
Investment properties at fair value6 2,392,590 25,355 -349,290 2,068,655 2,229,581 -330,940 1,898,641
Properties held for sale 1,200 - - 1,200 - - -
Properties under development6 6,965 - -2,198 4,767 6,965 -2,318 4,647
Intangibles 137 - - 137 169 - 169
Financial assets 948 - -96 852 387 -125 262
Total Property Value (b) 2,401,840 25,355 -351,584 2,075,611 2,237,102 -333,383 1,903,719
EPRA Loan to Value (a/b) 47.2% 49.4% 43.8% 46.8%

1 In both 2025 and 2024, the Group did not have shares in Joint Ventures.

2 The Group's % of non-controlling interest was 31.56% and 33.28% at 30 June 2025 and 31 December 2024 respectively.

3 Amortized costs (2025: € 2.3m and 2024: € 2.3m) were added back to arrive at nominal value.

4 Relates to the foreign currency portion of derivatives as included in the financial statements.

5 Net balance of current liabilities (excluding current interest-bearing liabilities and derivatives) plus pension plan obligations and tenant deposits less current assets (excluding cash and cash equivalents and derivatives) and less deposits paid and other financial assets.

6 Excludes the fair value of ground rent of € 16.1m (2024: € 15.8m).

Zero-line items were removed from the EPRA-table above.

6. Investment property – like-for-like net rental income

Fair value 30 Net rental Net rental
(x € 1,000 unless otherwise noted) June 2025 income H1 2025 income H1 2024 Change Change (%)
Like-for-like
Belgium 994,827 30,065 27,841 2,224 8.0%
France 175,637 3,568 3,972 -404 -10.2%
Netherlands 1,051,552 33,752 32,533 1,219 3.7%
Total 2,222,016 67,385 64,346 3,039 4.7%
Acquired 186,640 5,225 - 5,225 0.0%
Development - 1,592 1,320 272 20.6%
Disposals - 1,151 2,357 -1,206 -51.2%
Total portfolio 2,408,656 75,253 68,023 7,330 10.8%

Zero-line items were removed from the EPRA-table above.

Glossary of terms

This glossary includes definitions of measures used in our reporting. We use a variety of financial and non-financial measures to assess and explain our performance. A number of the financial measures used, including net debt, direct result, direct result per share and the measures in accordance with the industry best practices as published by the European Public Real Estate Association (EPRA), are not defined under International Financial Reporting Standards (IFRS), and are therefore considered alternative performance measures (APMs). APMs are not considered superior to the relevant IFRS measures, rather management uses them alongside IFRS measures to monitor the Company's financial performance as they help illustrate the performance and position of the Company. These measures are determined on a consistent and comparable basis with our latest published annual report, unless otherwise stated.

Core portfolio comprises all of our shopping centers located in the Benelux.

Customer satisfaction Benelux (Net Promoter Score) is calculated as the 1 year moving average Net Promoter Score (NPS), measured over the entire portfolio of continued operating shopping centers in the Benelux. Continued operating shopping centers exclude developments and refurbishments.

Direct result is based on the EPRA earnings, which further excludes project related or other expenditures that are not considered by management to be part of the operational performance of the Company.

Direct result per share (DRPS) is calculated by dividing Direct result attributable to shareholders by the weighted average number of shares.

EPRA cost ratio including direct vacancy costs takes total property expenses, net service charges and general costs, divided by gross rental income from the IFRS income statement. The gross rental income and total costs are adjusted in case of income that is specifically intended to cover overhead expenses.

EPRA earnings is a measure of operational performance and the extent to which dividend payments to shareholders are underpinned by income generated from operational activities. The measure is based on the result from the IFRS income statement attributable to shareholders excluding valuation results, results on disposals, and the fair value of changes of financial instruments.

EPRA earnings per share is calculated by dividing EPRA earnings by the weighted average number of shares.

EPRA loan-to-value (EPRA LTV) is based on net debt divided by net assets as defined by EPRA, and based on a proportional consolidation of noncontrolling interests.

EPRA net disposal value (EPRA NDV) takes IFRS NAV including the fair value of the interest-bearing liabilities attributable to shareholders.

EPRA net Initial yield (EPRA NIY) is calculated using the annualized rental income based on cash rents passing at the balance sheet date, less nonrecoverable property operating expenses, divided by the market value of the property, including estimated purchasers' cost on the basis of the valuation reports from appraisers at reporting date.

EPRA net reinstatement value (EPRA NRV) takes IFRS NAV, excluding the fair value of financial instruments and deferred tax liabilities, and including real estate transfer tax of the investment portfolio attributable to shareholders.

EPRA net tangible assets (EPRA NTA) takes IFRS NAV excluding intangible assets, the fair value of financial instruments, and 50% of the value of the deferred tax liabilities attributable to shareholders.

EPRA vacancy rate is the estimated rental value of vacant units as a percentage of the total estimated rental value of the portfolio, excluding development units, units under offer or occupied by the Group.

Estimated rental value (ERV) is the Company's external appraisers' opinion at valuation date of the market rent that could reasonably be expected to be obtained on new letting or renewal of the unit or property.

Footfall is the number of visitors in our shopping centers during the period.

Footfall growth is the change in footfall calculated as the footfall in current period divided by the footfall in the same period last year.

Gross loan-to-value (Gross LTV) excludes the cash and cash equivalents compared with the Net LTV.

IFRS Net asset value per share (IFRS NAV) is equity attributable to shareholders divided by the total number of ordinary shares for net asset value.

Indirect result includes the items that are excluded from the IFRS income statement for the determination of the EPRA earnings, as well as further exclusions made as part of the determination of the Direct result.

Indirect result per share is calculated by dividing Indirect result attributable to shareholders by the weighted average number of shares.

Interest coverage ratio is the ratio of net rental income and the interest expense on interest-bearing liabilities (excluding amortized costs) as included in net interest in the income statement. The calculation is based on the loan covenants included in our financing agreements.

Like-for-like net rental income growth is the change in net rental income of the portfolio that has been consistently in operation during the two full reporting periods. This excludes acquisitions, disposals and developments.

MGR vs ERV is the percentage change calculated as the MGR on new or renewed contracts signed divided by the applicable ERV during the period.

MGR Uplift is the percentage change in MGR from renewed lease agreements signed during the reporting period compared with the MGR before the renewal.

Minimum guaranteed rent (MGR) on reporting date based on the lease agreements in place.

Net debt is the sum of the non-current and current interest-bearing liabilities, less cash and cash equivalents.

Net loan-to-value (Net LTV) is the ratio of net debt, including the value of the foreign exchange derivatives, to the aggregate value of investment properties, including assets held for sale, as well as property leased out under finance lease and investments accounted for under the equity method, less the present value of future ground rent payments.

Number of ordinary shares for net asset value is the total number of ordinary shares in issue, less the treasury shares held by the Company at the end of the period.

Occupancy rate is calculated as 100%, less the EPRA vacancy rate.

Occupancy cost ratio (OCR) is the total cost of occupation, which is calculated by taking rent, service charges and marketing contributions divided by the retail sales obtained from the tenant.

Proportion of mixed-use Benelux is the percentage of square meters devoted to tenants that operate in branches that are considered mixed-use in comparison with the total available square meters in our Benelux shopping centers.

Solvency is calculated as the total equity, less intangible assets and provisions for deferred tax assets divided by total assets per balance sheet, less intangible assets.

Retail sales are the sales figures provided by our tenants from our shopping center portfolio.

Tenant satisfaction is measured through tenant surveys, which provide a score for customer satisfaction on a defined scale.

Total property return is a measure of the unlevered return of our investment portfolio and is calculated as the change in fair value, less any investments made, plus net rental income, expressed as a percentage of fair value at beginning of period, plus the investments made during the period concerned, excluding land.

Total return based on EPRA net tangible assets per share is calculated as the total of the dividend paid per share and the change in EPRA NTA per share compared with the prior period.

Total shareholder return is a performance measure of the Company's share price over time. It is calculated as the share price movement from the beginning of a defined period to the end of the defined period plus dividends

paid, divided by the average share price in the three months preceding the start of the defined period.

Weighted average number of shares includes the weighted average of the number of ordinary shares outstanding during the period (excluding treasury shares).

Results H1 2025 Wereldhave N.V. 31

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