Mobiles Menu Mobiles Menu Close

1 General Information

Vonovia SE has its registered office in Germany and has been registered in the commercial register in Bochum under commercial register number HRB 16879 since 2017. The company’s registered office is located at Universitätsstrasse 133, 44803 Bochum, Germany. The company operates in the real estate sector.

The consolidated financial statements as of and for the year ended December 31, 2025 have been prepared in accordance with the IFRS Accounting Standards (IFRS) as adopted in the EU. In addition, the supplementary commercial law provisions under Section 315e (1) of the German Commercial Code (HGB) have been observed.

The consolidated financial statements have been prepared on the basis of amortized cost except for investment properties, assets and liabilities held for sale, derivative financial instruments, plan assets and equity instruments at fair value in other comprehensive income. These are measured at their fair value. The income statement has been prepared using the nature of expense method.

These consolidated financial statements are presented in euros, which is the Group’s functional currency. Unless stated otherwise, all figures are shown in million euros (€ million). Furthermore, amounts below the rounding threshold are shown as “0.0”. “-” means that information is not available.

Vonovia’s Management Board prepared the consolidated financial statements on March 16, 2026, and approved them for submission to the Supervisory Board.

The following overview indicates the chapters on the individual topics containing disclosures on accounting policies, judgments and estimates:

Overview Chapters Containing Accounting Policies, Judgments, Estimates

Chapter

Accounting policies, judgments, estimates

A5

Currency translation

A6

Government grants

B

Profit for the period

B11

Profit on the disposal of properties

B21

Income taxes

C23

Earnings per share

D25

Intangible assets/goodwill

D26

Property, plant and equipment

D27

Investment properties

D28

Financial assets

D32

Inventories

D33

Trade receivables

D34

Cash and cash equivalents

D35

Real estate inventories

D36

Assets and liabilities held for sale and assets and liabilities of discontinued operations

E37

Total equity

E38

Provisions

E40

Non-derivative financial liabilities

E42

Put options

E43

Leases

E44

Liabilities to non-controlling interests

E45

Financial liabilities from tenant financing

F48

Share-based payment

G52

Additional financial instrument disclosures

G53

Information on the Consolidated Statement of Cash Flows