Board of Directors
The Board of Directors
signed Wolfgang Maßberg
Annual Financial Statements 2025 of Rostra AG
61
6 Schedule of Fixed assets
ACQUISITION AND PRODUCTION COSTS ACCRUED DEPRECIATION NET BOOK VALUES
Departure Departure
01.01.2025 Accesses s 31.12.2025 01.01.2025 Accesses s 31.12.2025 31.12.2025 31.12.2024
EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR
Property, plant and equipment
Other installations,
operating and office
equipment 0,00 870,53 0,00 870,53 0,00 869,53 0,00 869,53 1,00 0,00
Total property, plant and
equipment 0,00 870,53 0,00 870,53 0,00 869,53 0,00 869,53 1,00 0,00
Financial assets
Investment in subsidiaries 0,00 12.590.660,33 0,00 12.590.660,33 0,00 0,00 0,00 0,00 12.590.660,33 0,00
Investments in associates 29.950.000,00 4.739.433,68 0,00 34.689.433,68 29.949.999,00 0,00 0,00 29.949.999,00 4.739.433,68 1,00
Equity Securities 0,00 2.971.734,34 0,00 2.971.734,34 0,00 0,00 0,00 0,00 2.971.734,34 0,00
Total financial assets 29.950.000,00 20.301.828,35 0,00 50.251.828,35 29.949.999,00 0,00 0,00 29.949.999,00 20.301.829,35 1,00
Total fixed assets 29.950.000,00 20.302.698,88 0,00 50.252.698,88 29.949.999,00 0,00 0,00 29.950.868,53 20.301.830,35 1,00
Annual Financial Statements 2025 of Rostra AG
62
C
ADDITIONAL
INFORMATION
Annual Financial Statements 2025 of Rostra AG
63
1 Responsibility Statement of
Legal Representative
I affirm to the best of my knowledge that, in accordance with the applicable accounting
principles, the annual financial statements give a true and fair view of the net assets,
financial position and results of operations of the Company and that the management
report presents the course of business, including the results of operations, and the position
of the Company in such a way as to give a true and fair view, as well as the material
opportunities and risks of the Company's expected development.
Düsseldorf, 28. April 2026
Rostra AG
The Board of Directors
signed Wolfgang Maßberg
Annual Financial Statements 2025 of Rostra AG
64
2 Independent auditor's report
[see next page]
Annual Financial Statements 2025 of Rostra AG
Appendix
Page 1
REPORT OF THE INDEPENDENT AUDITOR
To Rostra AG, Düsseldorf
REPORT ON THE AUDIT OF THE ANNUAL FINANCIAL STATEMENTS AND THE COMBINED
MANAGEMENT REPORT
Audit Opinions
We have audited the financial statements of Rostra AG, Düsseldorf, comprising the
balance sheet as at 31 December 2025, the Statement of profit or los