Royal A-ware Jaarverslag 2025

29. Business combinations

Samenvatting van artikel: Royal A-ware completed acquisitions for a total purchase consideration of € 5,766,000 during 2024.

3. Basis of consolidation

Samenvatting van artikel: 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.

30. Related parties

Samenvatting van artikel: The following table provides the total amount of transactions and relevant balances on 31 December 2024 that have been entered into with related parties for the relevant financial year:

31. First-time adoption

Samenvatting van artikel: These are Royal A-ware's first financial statements prepared in accordance with IFRS.

32. Standards issued but not yet effective

Samenvatting van artikel: The following accounting standards and amendments to accounting standards had already been issued by the IASB and are subject to EU endorsement as of the time the financial statements were authorised for issue, but their adoption is not yet

33. Events after the reporting period

Samenvatting van artikel: On December 5th, 2024 Royal A-ware has signed a letter of intent for the acquisition of the transport activities from Internationaal Transportbedrijf Dijco B.V. under the condition of approval from the competition law.

34. Authorisation of the Consolidated Financial Statements

Samenvatting van artikel: The Management Board of Royal A-ware Food Group B.V. approved these IFRS consolidated financial statements on [date].

34. Entity information

Samenvatting van artikel: For notes about the company's activities, reference is made to the consolidated financial statements.

35. Basis of preparation

Samenvatting van artikel: The company financial statements for the year ended on 31 December 2024 have been prepared in accordance with Part 9 of Book 2 of the Dutch Civil Code.

36. Accounting principles

Samenvatting van artikel: Investments in consolidated subsidiaries are entities over which the company has control, i.e. the power to govern the financial and operating policies, generally accompanying a shareholding of more than one half of the voting rights.

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