Beter Bed Holding N.V. — Earnings Release 2005

Jan 24, 2006

PRESS RELEASE

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Uden, The Netherlands, 20 January 2006

BETER BED ACHIEVES A 20% GROWTH IN SALES IN THE FOURTH QUARTER PROFITS IN 2005 TO SURPASS PROFIT FORECAST

Beter Bed Holding N.V. realised sales totalling € 81 million in the fourth quarter of 2005, representing a 20% increase in comparison to the same quarter of 2004 (€ 67 million). Sales rose by 12.5% to € 287 million for the entire year 2005. The company anticipates that profits in the fourth quarter will be more than double the amount earned in the same period of last year. Net profit is consequently expected to be somewhat above € 15 million for the entire year 2005. This represents a growth of somewhat above 80% compared to 2004 when net profit amounted to € 8.3 million. The company previously forecasted that net profit would increase by at least 50%.

There was strong growth in sales in the fourth quarter in the Netherlands, while growth weakened slightly in Germany and Austria during the same period. In Switzerland it was possible to sustain the performance achieved in the first three quarters of the year. In Spain, the El Gigante del Colchón chain comprising 21 stores was acquired in September. The last plant in Poland was closed in May; at the end of 2005 the assets had been sold.

Sales performance for the entire year 2005

The performance per country for the entire year 2005 in comparison to 2004 was as follows:

• Netherlands +12%

• Germany +11%

• • Austria +18% • Switzerland +16% (converted to euros) • Spain +28% (from September 1[st] compared with the same period in 2004)

Comparable stores achieved growth of 5% for the entire year 2005. The growth in sales in Switzerland was realised solely by opening new stores. In all the other countries both the total sales performance and the performance in comparable stores were positive.

A net total of 93 stores were added in 2005. There were 775 stores at the end of 2005, compared to 682 at the end of 2004.

Profile

Beter Bed operates in the European bedroom furniture market. The company's activities encompass retail operations with a total of 775 stores. The company operates via the chains Beter Bed (operating in the Netherlands), Matratzen Concord (operating in the Netherlands, Germany, Austria and Switzerland), El Gigante del Colchón (operating in Spain), Beddendump, Dormaël and Slaapgenoten (all three operating in the Netherlands). Beter Bed Holding is also active in the development and wholesaling of branded products in the bedroom furniture market in the Netherlands, Belgium and in Germany via its subsidiary DBC International. Beter Bed Holding achieved net sales of EUR 287 million in 2005 and has been listed on the Eurolist of Euronext Amsterdam since December 1996 and is included in the NextPrime segment.

For further information: Frans Geelen, Chief Executive Officer Tel. +31 (0)413 338819 / Fax +31 (0)413 338829/ Mob. +31 (0)6 29565517 E-mail: frans.geelen@beterbed.nl / Website: www.beterbedholding.com