Slide 1: Preliminary results 2025
Preliminary results - 2025 - 1
Slide 2: 2025 Group Performance: Operational and Financial Overview
2025 GROUP PERFORMANCE OPERATIONAL AND FINANCIAL OVERVIEW Revenue recognised (mil IFRS net assets euro) EUR 206.1 million 1.1 2.4 Net Fair Value of Assets 27.1 EUR 271 million 35.0 Income EUR 65.6 million Sale of residential property Construction and other services Rents Other services Gross Profit I
Slide 3: Financial Results / December 31, 2025: Profit and loss account
FINANCIAL RESULTS / December 31, 2025 Profit and loss account At consolidated level, compared to the same period of Consolidated – thousand euro Separate – thousand euro the previous year, the Group recorded a 6% increase in thousand euros 12m 2025 12m2024 Var % 12m 2025 12m 2024 Var % turnover, reac
Slide 4: Statement of financial position
Statement of financial position Bank loans decreased by 45% as at 31 Consolidated - thousand euro Separate - thousand euro December 2025, reaching EUR 34,485 31-Dec- 31-Dec- 31-Dec- 31-Dec- thousand euros Var % Var % thousand compared to the period ended 31 2025 2024 2025 2024 Fixed assets, of which
Slide 5: Net assets at market value
NET ASSETS AT MARKET VALUE thousand euro thousand euro thousand euro 31-Dec-25 31-Dec-24 31-Dec-23 Net accounting assets 206,108 194,012 185,522 Include* - - - i) Revaluation of other fixed assets 4,846 4,038 3,896 ii) Revaluation of stocks 60,095 64,559 71,984 Net assets at market value 271,048 262
Slide 6: Phases completed by projects on December 31, 2025
Phases completed by projects on December 31, 2025 Total Value of available Project Sales & Pre-Sales Available Apartments units Properties Properties % Properties thousand euro Luxuria Residence 630 627 99% 3 3,672 Greenfield Băneasa - 732 388 53% 344 52,236 Teilor Boreal Plus 209 159 76% 50 6,536 Bo
Slide 7: Sales (units, sqm, values)
SALES (units, sqm, values) Sales by project SCD sold by project Sales by project (dwellings, units) (sqm) (dwellings, value) 30,000 27,331 44,032 7 329 596 247 25,000 4,948 63 3 6,298 34,266 19,076 20,000 705 58 36 6,356 444 3,848 2,728 13,625 35 15,000 8,952 4,067 10,000 201 15,430 173 11,837 22,46
Slide 8: Pre-sales as of December 31, 2025 (units, value)
PRE-SALES AS OF DECEMBER 31, 2025 (units, value) Pre-sales balance of dwellings Pre-sales balance of dwellings (units) (value, thousand euro) By comparison, as at 31 December 2024, the stock of pre-sold apartments was significantly higher, 306 317 15,518 13,639 amounting to 130 units, with a total pa
Slide 9: Assets and liabilities by segment
ASSETS AND LIABILITIES BY SEGMENT Thousand euros REAL ESTATE CONSTRUCTION RENTS OTHER ACTIVITIES TOTAL DEVELOPMENT Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Var % Var % Var % Var % Var % 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 Total assets 241,132 257,
Slide 10: Revenue by segments
REVENUE BY SEGMENTS Thousand euros REAL ESTATE CONSTRUCTION RENTAL INCOME OTHER INCOME TOTAL DEVELOPMENT Dec Dec Dec Dec Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Var % 31, Var % 31, 31, Var % 31, Var % Var % 2025 2024 2024 2024 2025 2024 2025 2025 2024 2025 35,035 44,250 -20% 15,412 102% 658
Slide 11: Evolution of loans and related costs
EVOLUTION OF LOANS AND RELATED COSTS (for project companies within the IMPACT Group) Evolution of loans and costs, december 2024 - december 2025 70,000,000 7.50% 60,000,000 50,000,000 7.00% 40,000,000 6.50% 30,000,000 20,000,000 6.00% 10,000,000 - 5.50% Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-
Slide 12: Actual 2025 vs Budgeted 2025
Actual 2025 vs Budgeted 2025 12m 2025 12m 2025 thousand euro Comparison a vs b actual budgeted a b As at 31 December 2025, the Group achieved an Revenue 65,649 84,283 (22%) operating profit of EUR 23.4 million, compared to a Cost of sales (49,073) (57,524) (15%) budgeted EUR 25.2 million, and a net p
Slide 13: Ongoing projects and pipeline projects for 2026-2034 period
ONGOING PROJECTS AND PIPELINE PROJECTS FOR 2026-2034 PERIOD Total Gross development value - Name apartment Total built area As at 31 of December 2025, the thousand euros units Group has building permits for a Greenfield Băneasa total of 2,828 residential units, Greenfield Baneasa UTR3 with a total g
Slide 14: Grand total construction of residential development projects
Total Gross development value - Name apartment Total built area thousand euros In 2026, the Group will begin units Total other projects Greenfield construction of 185 residential 76 12,550 16,393 Băneasa units in Greenfield Baneasa with Aria Verdi completion in 2027. Aria Verdi - Phase 1 401 79,407 2
Slide 15: Q&A
IMPACT Q&A
Slide 16: Contact
CONTACT: Claudiu BISTRICEANU CFO ir@impactsa.ro 0729 100 144 16