Reports
01 Jan 2026 to 31 Dec 2026, amounts in EUR. Balances are as at 31 Dec 2026.
P&L impact: IFRS 16 charge vs straight-line operating lease rent
| Lease | Class | Interest | Depreciation | Exempt lease expense | Loss (gain) on modification | IFRS 16 total charge | Old rent expense | Difference |
|---|---|---|---|---|---|---|---|---|
| AMS-OFF | Property | 43,677.96 | 184,821.96 | 0.00 | 0.00 | 228,499.92 | 222,079.29 | 6,420.63 |
| EUR-CAR | Vehicles | 1,210.94 | 58,654.22 | 0.00 | 0.00 | 59,865.16 | 62,400.00 | (2,534.84) |
| EUR-NET | IT equipment | 0.00 | 0.00 | 16,800.00 | 0.00 | 16,800.00 | 16,800.00 | 0.00 |
| EUR-VAN | Vehicles | 209.44 | 27,536.48 | 0.00 | 0.00 | 27,745.92 | 29,400.00 | (1,654.08) |
| FRA-OFF | Property | 21,310.49 | 237,389.76 | 0.00 | 0.00 | 258,700.25 | 260,480.00 | (1,779.75) |
| RTM-WH | Property | 20,320.96 | 197,481.90 | 0.00 | 0.00 | 217,802.86 | 221,356.80 | (3,553.94) |
| Total | 86,729.79 | 705,884.32 | 16,800.00 | 0.00 | 809,414.11 | 812,516.09 | (3,101.98) |
Old rent expense spreads total undiscounted payments straight-line over the lease life (IAS 17 operating lease basis).