At balance sheet date no material claims exist.

At 31 December 2025, Royal Ahrend has bank guarantees outstanding with KBC related to normal trading activities for a total amount of €2,3mln (2024: €1,5mln). Securities provided to BNP Paribas Fortis, relating to the first ranking floating charge (pand handelszaak), amount to €660K at 31 December 2025 (2024: €660K).

Royal Ahrend has a call option to acquire additional shares in one of its associates. 

Royal Ahrend has undertaken to make up to €1mln in subordinated financing available to one of its associates, subject to specified conditions.

Koninklijke Ahrend BV and its Dutch subsidiaries form a fiscal unity for corporate income tax purposes with Stonehaven 2006 BV and Circular Interiors BV, and as such, are jointly and severally liable for the tax liabilities of the Dutch group companies forming part of the fiscal unit. All Dutch subsidiaries within the Royal Ahrend Group are included in one fiscal unity regarding the value added taxes.