4.2 Financial assets at fair value through OCI
The following table presents the changes in the carrying value of the financial assets at fair value through OCI.
PostNL Financial assets at fair value through OCI in € million
| 2024 | 2025 | |
|---|---|---|
Balance at 1 January | 16 | 20 |
Additions | 1 | 3 |
Remeasurement recognised in OCI | 3 | 6 |
Balance at 31 December | 20 | 29 |
As at 31 December 2025, the investments in financial assets at fair value through OCI related to investments in equity shares of non-listed companies. PostNL holds non-controlling interests in Whistl Group Holdings Limited, Endeit Fund II Coöperatief U.A., Endeit Fund III Coöperatief U.A., Clean Clothes B.V. and Machool Technologies Inc. The assessment of fair value is based on key performance indicators included in related management and statutory reports and derived from the expected development of business and financial performance and external valuation insights, if available, like EBITDA multiples. In 2025, the fair value remeasurement of €6 million mainly related to our stake in Whistl.