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1. Entity information

Summary of article:  The activities of Royal A-ware Food Group B.V. (‘Royal A-ware’) consist mainly of the production of dairy products and the provision of agri-logistic services. Royal A-ware has its registered office in Lopik, the Netherlands.

11. Financial assets

Summary of article:  In 2020, the shares in Boostlogix Zwolle B.V. incorporated into the new entity Boostlogix Holding B.V. In exchange for this, a 14.29% interest in Boostlogix Holding B.V. was obtained.

13. Trade and other receivables

Summary of article:  The following table summarises the movement in the allowance for expected credit losses for the years ended 31 December 2025 and 31 December 2024.

19. Revenue

Summary of article:  The table below provides a breakdown of revenue from contracts with customers for the years ended 31 December 2025 and 31 December 2024. Royal A-ware principally satisfies its performance obligations at a point in time.

20. Other operating income

Summary of article:  

24. Depreciation and amortisation of intangible and tangible fixed assets

Summary of article:  In 2025, Royal A-ware recognised net impairment losses of €9,563,000 for machinery and equipment. These were related to the ceasing of operations at its Olympia facility.

25. Other operating expenses

Summary of article:  Royal A-ware initiated a plan in May 2025 to cease operations at its Olympia facility. This site forms part of a larger cash-generating unit and does not represent a major line of business or geographical area.

27. Financial income and expenses

Summary of article:  Please refer to note 11 for further details.

29. Fair values

Summary of article:  For financial instruments, the carrying amount represents a reasonable approximation of fair value. As a result, no separate fair value disclosure is included for these financial instruments.

3. Basis of consolidation

Summary of article:  The consolidated financial statements comprise the financial statements of Royal A-ware and its subsidiaries, including entities that are controlled directly or indirectly by Royal A-ware.

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