2.2 Other income

Consolidated primary statements
1 Basis of preperation
2 Result for the year
3 Operating assets and liabilities
4 Capital structure and financing costs
5 Other notes
6 Corporate primary statements

2.2 Other income

Accounting policies

Other income mainly relates to the profit or loss from the sale of group companies, the sale of assets held for sale and the sale or sale-and-leaseback of property, plant and equipment. Other income is recognised when the significant risks and rewards (economical ownership) are transferred, which will be the moment of the actual transfer of the property from PostNL to the buyer or when the contract is signed and all conditions for recognition are met.

In 2025, other income of €10 million (2024: €3 million) relates for €5 million to the book profit on the sale of PS Nachtdistributie and for €4 million (2024: €2 million) to the sale of real estate in the Netherlands. The cash proceeds from the sale of PS Nachtdistributie amounted to €10 million and the buyer was granted a loan of €2 million.