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<ReportingInfo version="1.0">
	<fromDate>2026-01-01</fromDate>
	<toDate>2026-06-30</toDate>
	<createDate>307.2026</createDate>
	<personName>Дивелъпмънт Асетс АД</personName>
	<persontype>Емитент на облигации</persontype>
	<eik>204372726</eik>
	<represents>Николай Петков</represents>
	<representsType/>
	<addressMain>гр. София, район Витоша, п.код 1618, бул. "Братя Бъкстон" 40</addressMain>
	<addressCorrespondence>гр. София, район Витоша, п.код 1618, бул. "Братя Бъкстон" 40</addressCorrespondence>
	<telephone>+359 898 495 401</telephone>
	<fax>+359 898 495 401</fax>
	<email>info@development-assets.com</email>
	<website>www.development-assets.com</website>
	<media> www.infostock.bg</media>
	<creator>Гюляй Рахман</creator>
	<position>Гл. счетоводител</position>
	<balance>
		<current>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment/>
					<investProperties>1151</investProperties>
					<intangibleAssets/>
					<commercialReputation/>
					<finAssets>
						<investIn/>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables/>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>7565</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>2191</receivablesCustomersSuppliers>
						<receivablesGrantedCommercialLoans>1093</receivablesGrantedCommercialLoans>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading>
							<others>10258</others>
						</finAssetsKeptForTrading>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsTimeDeposits>1</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
					<futureExpenses>23</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>2351</registeredContributedCapital>
						<ordinaryShares>2351</ordinaryShares>
					</capitalStock>
					<reserves>
						<targetReserve>
							<generalReserves>73</generalReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>775</retainedEarnings>
							<uncoveredLoss>-29</uncoveredLoss>
						</accumulatedProfit>
						<currentProfit>91</currentProfit>
					</finResult>
				</equity>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<receivedLoansBanksNonBanks>87</receivedLoansBanksNonBanks>
						<bondLoans>12271</bondLoans>
					</commercialOtherObligations>
					<deferredTaxLiabilities>36</deferredTaxLiabilities>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<currentObligations>
							<obligationsReceivedCommercialLoans>6588</obligationsReceivedCommercialLoans>
							<obligationsSuppliersCustomers>30</obligationsSuppliersCustomers>
							<dutiesStaff>2</dutiesStaff>
							<taxObligations>7</taxObligations>
						</currentObligations>
					</commercialOtherObligations>
				</currentLiabilities>
			</passives>
		</current>
		<previous>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment/>
					<investProperties>1151</investProperties>
					<intangibleAssets/>
					<commercialReputation/>
					<finAssets>
						<investIn/>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables/>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>7203</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>1656</receivablesCustomersSuppliers>
						<receivablesGrantedCommercialLoans>1586</receivablesGrantedCommercialLoans>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading>
							<others>10476</others>
						</finAssetsKeptForTrading>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsTimeDeposits>1</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
					<futureExpenses>18</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>2357</registeredContributedCapital>
						<ordinaryShares>2357</ordinaryShares>
					</capitalStock>
					<reserves>
						<targetReserve>
							<generalReserves>73</generalReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>656</retainedEarnings>
							<uncoveredLoss>-29</uncoveredLoss>
						</accumulatedProfit>
						<currentProfit>113</currentProfit>
					</finResult>
				</equity>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<receivedLoansBanksNonBanks>94</receivedLoansBanksNonBanks>
						<bondLoans>12271</bondLoans>
					</commercialOtherObligations>
					<deferredTaxLiabilities>53</deferredTaxLiabilities>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<currentPartNonCurrentLiabilities>256</currentPartNonCurrentLiabilities>
						<currentObligations>
							<obligationsRelatedEnterprises>2</obligationsRelatedEnterprises>
							<obligationsReceivedCommercialLoans>6227</obligationsReceivedCommercialLoans>
							<obligationsSuppliersCustomers>8</obligationsSuppliersCustomers>
							<dutiesStaff>2</dutiesStaff>
							<taxObligations>8</taxObligations>
						</currentObligations>
					</commercialOtherObligations>
				</currentLiabilities>
			</passives>
		</previous>
	</balance>
	<incomes>
		<current>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costsForExternalServices>12</costsForExternalServices>
						<remunerationExpenses>15</remunerationExpenses>
						<others>8</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>366</interestExpense>
						<negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>40</negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>
						<others>225</others>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes>
					<expenseOfDeferredCorporateIncomeTaxes>-2</expenseOfDeferredCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<others>486</others>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>260</interestIncome>
						<others>9</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costsForExternalServices>8</costsForExternalServices>
						<remunerationExpenses>7</remunerationExpenses>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>181</interestExpense>
						<negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>1</negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>
						<others>85</others>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes>
					<expenseOfDeferredCorporateIncomeTaxes>-4</expenseOfDeferredCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<others>94</others>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>129</interestIncome>
						<others>199</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<paymentsToSuppliers>-49</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-15</paymentsRelatedToRemuneration>
				<otherReceiptsPaymentsFromOperationalActivity>9</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<loansGranted>-159</loansGranted>
				<purchaseOfInvestments>-7187</purchaseOfInvestments>
				<proceedsFromSaleOfInvestments>7684</proceedsFromSaleOfInvestments>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-46</loansPaid>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-237</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>1</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<paymentsToSuppliers>-48</paymentsToSuppliers>
				<paymentsRelatedToFinancialAssetsHeldForTrading>399</paymentsRelatedToFinancialAssetsHeldForTrading>
				<paymentsRelatedToRemuneration>-7</paymentsRelatedToRemuneration>
				<otherReceiptsPaymentsFromOperationalActivity>8</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<loansGranted>-145</loansGranted>
				<receivedInterestOnLoansGranted>24</receivedInterestOnLoansGranted>
				<proceedsFromSaleOfInvestments>30</proceedsFromSaleOfInvestments>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<proceedsFromLoans>5501</proceedsFromLoans>
				<loansPaid>-5410</loansPaid>
				<paidObligationsUnderLeasingContracts>-341</paidObligationsUnderLeasingContracts>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>1</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd>
				<availabilityInCashAndBank>13</availabilityInCashAndBank>
			</cashFlowsPeriodEnd>
		</previous>
	</cashFlows>
	<capital>
		<capitalStock>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</capitalStock>
		<premiumReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</premiumReserve>
		<reserveFromSubsequentValuations>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</reserveFromSubsequentValuations>
		<generalTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</generalTargetReserves>
		<specializedTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</specializedTargetReserves>
		<otherTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</otherTargetReserves>
		<accumulatedProfit>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</accumulatedProfit>
		<accumulatedLoss>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</accumulatedLoss>
		<transReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</transReserve>
		<minorityParticipation>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</minorityParticipation>
	</capital>
</ReportingInfo>