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Sector benchmark • Real estate

2025 benchmark: listed office REITs facing the reshaping of the tertiary market

Gecina, Covivio, Icade, SFL, Vitura, Aroundtown, 6 major players analysed across 4 angles: financial, operational, ESG and strategic. Public data FY2024, FY2025 and H1 2025.

6
REITs analysed
0 Md€
in combined portfolio
0+
KPIs compared per player
-13,8 %
office permits issued in France 2025
Section 1 · Context

A market in deep reshaping

Interest rates, remote work, the French Tertiary Decree: three forces reshaping the map of office REITs in Europe. Before diving into the detailed comparison, let us frame the stakes.

The post-remote-work shock remains structural. Five years after hybrid work went mainstream, office demand has not returned to its pre-2020 level in secondary locations (Greater Paris region outside the CBD, regional metros). Companies are optimising their footprints and concentrating leases on prime assets, well served by transport and certified. The result: a clear polarisation between a prime segment (occupancy > 95%) and a secondary segment (rising vacancy, downward rental pressure). In France, office space granted planning permission fell by −13.8% in 2025, a sign of supply adjusting to real demand.

The French Tertiary Decree and energy ratings reshape portfolio economics. The Tertiary Energy Decree requires buildings over 1,000 m² to reduce consumption by −40% by 2030, −50% by 2040 and −60% by 2050, either in relative or absolute terms. For REITs, this translates into heavy refurbishment programmes on energy-intensive assets, and into rapid discounts on F/G-rated buildings, increasingly hard to re-let and finance. Players without the financial capacity to invest in their portfolio see their trajectory deteriorate.

The rate environment is beginning to ease. The sharp rise in the 10-year French OAT yield in 2022-2023 compressed sector EPRA NTAs by −15 to −25% depending on the player, over two years. 2024 marked the trough for most, and 2025 opens with stabilisation and then a slight easing in long rates, with positive effects expected on valuations, though the cost of debt to be refinanced remains elevated compared with 2016-2021.

📉
10-year OAT yield
Direct impact on refinancing costs and asset cap rates. Primary driver of EPRA NTAs.
🏢
Vacancy and rental reversion
Prime vs secondary gap to watch: positive reversion rising on prime, downward pressure on secondary.
🌱
Energy retrofit CAPEX
ESG retrofit strategies: players able to invest consolidate their lead; the others must divest their F/G assets.
Section 2 · Overview

Six REITs, six strategies

Paris prime, European diversification, trophy assets, Paris-region landmark towers, German conglomerate: the panel covers the full range of listed office positionings.

Gecina
Euronext Paris · GFC · SIIC
Portfolio~€17.0B
FocusParis CBD offices + residential / student
2024 revenue€664M
EPRA NTA 2025~€144/share
"Ultimate centrality", 80% of offices within inner Paris.
Details ↓
Covivio
Euronext Paris · COV · SIIC
Portfolio~€23.0B
FocusOffices (52%) + German residential + hotels
2024 revenue€970M
EPRA NTA 2025~€83/share
"European diversification", presence in France, Italy and Germany.
Details ↓
Icade
Euronext Paris · ICAD · SIIC
Portfolio~€6.8B
FocusGreater Paris offices + property development
2024 revenue (REIT arm)~€400M
EPRA NTA H1 2025~€57/share
"Greater Paris refocus", gradual exit from healthcare / nursing homes.
Details ↓
SFL
Euronext Paris · FLY · SIIC
Portfolio~€7.5B
FocusUltra-prime Paris (Champs-Élysées, Louvre-St-Honoré)
2024 revenue~€254M
EPRA NTA H1 2025~€85/share
"Trophy assets", Paris trophy properties.
Details ↓
Vitura (ex-Cegereal)
Euronext Paris · VTR · SIIC
Portfolio~€865M
FocusParis-region landmark towers (Europlaza, Europe Avenue)
2024 revenue~€55M
EPRA NTA 2025~€15.9/share
"Paris-region landmark towers", controlled by Northwood Investors (US), renamed in 2021.
Details ↓
Aroundtown
Frankfurt · AT1 · MDAX · non-REIT
Portfolio~€17.0B
FocusOffices (52%) + hotels + residential (GCP)
2024 revenue~€1,200M
EPRA NTA 2025~€8.5B
"Diversified European giant", Germany, Netherlands, UK, domiciled in Luxembourg.
Details ↓
Section 3 · Financial

A contrasted financial picture

Revenue, recurring profitability, EPRA NTA per share, leverage and credit rating: six profiles differentiated by their ability to navigate the cycle.

Indicator Gecina Covivio Icade SFL Vitura Aroundtown
2024 portfolio (€B)17,023,06,87,50,917,0
2024 revenue (€M)664970400254551 200
EPRA recurring net income (€M)~495~530~170~119~9~288
EPRA NTA per share (€)~144~83~57~85~15,9~8,5
Dividend per share (€)5,453,754,842,85~1,090.08 (resumed)
LTV38,3 %38,9 %38,1 %~35 %~68 %41 %
Credit ratingA− (S&P)BBB+BBB+BBB+N/ABBB+
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What the table tells us

LTV remains the key solidity metric. Gecina, Icade, Covivio and Aroundtown sit around 38-41%, an acceptable zone for the sector but one that leaves little buffer in case of further asset impairments. SFL, lower (~35%), benefits from an ultra-prime portfolio that is barely exposed to valuation cuts. Vitura, conversely, shows very high leverage, reflecting a smaller portfolio more recently hit by impairments.

Aroundtown resumes dividend payments in 2026. After suspending payouts to preserve its balance sheet (loss of confidence in German commercial real estate, impairments), the group announced a symbolic dividend of €0.08 per share for FY2025 (target payout 50% of FFO I from 2026). A positive signal, to be read alongside a €250M buyback and an increased stake in Grand City Properties.

The systemic discount to EPRA NTA persists. No player in the panel trades above its EPRA NTA. Market scepticism toward the office sector translates into discounts of 30 to 70% depending on the profile, an apparent contradiction with rental fundamentals (high occupancy, positive reversion on prime) that mostly reflects the cost of capital and the perceived risk on cap rate trajectories.

Section 4 · Portfolio

Geography, occupancy, leases: the real differentiator

Beyond sheer size, location and quality drive performance. REITs concentrated in inner Paris post operational metrics well above their secondary-market peers.

Indicator Gecina Covivio Icade SFL Vitura Aroundtown
Total surface area (m²)~970k~1.7M~1.2M~450k~170k~8.0M
% offices in portfolio~75 %~52 %~75 %~100 %~100 %~52 %
% inner Paris (offices)~80 %~35 %~40 %~95 %0 %0 %
Office occupancy rate~94 %~93 %~87 %~99 %~81 %~89 %
WALB (years)~4,5~5,0~4,0~4,5~6,0~4,3
Average office rent (€/m²/yr)~650~420~370~820~300~185
← Scroll the table horizontally →
Office occupancy rate (%)
SFL
99 %
Gecina
94 %
Covivio
93 %
Aroundtown
89 %
Icade
87 %
Vitura
81 %
Average office rent (€/m²/yr)
SFL
820
Gecina
650
Covivio
420
Icade
370
Vitura
300
Aroundtown
185

Prime vs secondary polarisation

SFL and Gecina confirm the premium on the prime. SFL posts 99% occupancy with a record average rent of ~€820/m²/yr, reflecting ultra-central assets (Champs-Élysées, Louvre-Saint-Honoré, Édouard-VII). Gecina follows with a broader scope but the same logic: 80% of offices in inner Paris, €650/m², 94% occupancy.

At the other end, Vitura and Aroundtown carry the secondary exposure. Vitura focuses on large Greater Paris region towers (La Défense / Europe Avenue) with only 81% occupancy and rents around €300. Aroundtown, given its German/European scale, posts an average rent of €185 reflecting its mix of offices + hotels + residential. These two profiles are most exposed to office rental pressure.

Covivio and Icade occupy an intermediate position. Covivio benefits from its diversification (German residential, European hotels) to smooth out office pressure. Icade has begun a clear Greater Paris refocus but must still absorb the adjustments of its peripheral portfolio.

Section 5 · Stock market

A heavily discounted sector starting to rebound

Every listed REIT in the panel trades at a discount to its EPRA NTA. Dispersion is wide and 2025 performances have begun to diverge.

Indicator Gecina Covivio Icade SFL Vitura Aroundtown
Market cap (€B, April 2026)~5,2~6,0~1,5~3,3~0,07~3,2
Share price / EPRA NTA~−52 %~−27 %~−64 %~−12 %~−76 %~−69 %
Dividend yield (%)~7,8 %~6,2 %~24 %*~3,8 %~8,4 %~3,1 %
1-year performance~−24 %~+18 %N/A~+13 %~−5,5 %N/A
3-year performanceN/AN/AN/AN/Astrongly negativeN/A
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*Icade: yield inflated by the exceptional distribution following the healthcare disposal; the recurring yield is rather around 8-9%.

Reading the discount

The panel's average discount to EPRA NTA exceeds 50%. It reflects three compounded market fears: (1) a renewed rate hike that would weigh on asset valuations, (2) a structural drop in secondary office demand, and (3) the energy retrofit CAPEX to absorb. SFL, exclusively ultra-prime, escapes all three and posts the smallest discount (~−12%). At the other end, Vitura and Aroundtown, more exposed to the secondary market, suffer the heaviest discounts.

2025 marked an inflection point. Covivio (+18%) and SFL (+13%) have clearly rebounded, while Gecina is down −24% over 12 months, penalised by a higher cycle entry point. Performances are therefore diverging sharply: selectivity starts paying off.

The discount creates a potential investment ground, but an asymmetric one. Not all discounts are equal: a discount on liquid prime assets (SFL, Gecina) is a bet on the cycle; a discount on secondary assets that need retrofitting (Vitura, Icade partially) is a bet on the execution of the restructuring.

Section 6 · ESG

Tertiary energy ratings, the sector's new arbiter

Energy regulation is reshaping the portfolio hierarchy. Already virtuous REITs consolidate their lead; the others must invest massively, or divest.

The French Tertiary Decree, in force since 2019 and strengthened in 2022, mandates a −40% cut in energy consumption by 2030 (for buildings > 1,000 m², 2010 baseline), then −50% in 2040 and −60% in 2050. Non-compliance exposes buildings to penalties and commercial stigma. The rental market is already anticipating: F/G-rated properties struggle to be re-let and see their value contract.

For REITs, this constraint produces two opposite effects: portfolios already refurbished and certified (BREEAM, HQE) consolidate their competitive edge and pricing power. Portfolios inherited from the 1990s-2000s must choose between massive refurbishment CAPEX and divestments at a discount.

Player Carbon target % of portfolio certified ESG CAPEX disclosed
Gecina−60% CO₂ vs 2019 (already achieved)~70% BREEAM/HQE~€500M pipeline
Covivio−40% CO₂ by 2030~65 %N/A
IcadeNet Zero 2045~50 %N/A
SFLTertiary Decree already embeddedNear 100% prime, already compliantN/A
VituraN/AN/AN/A
Aroundtown−50% CO₂ by 2030N/AN/A
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ESG leader, followers, laggards

Gecina positions itself as the sector's ESG leader. A −60% CO₂ target already achieved in 2024 versus 2019 (six years ahead of 2030), ~70% of the portfolio certified BREEAM/HQE, and a ~€500M retrofit pipeline. This ESG lead translates into access to green financing at lower rates and strengthened rental appeal for major corporate tenants.

SFL is structurally less exposed. Its near-exclusively ultra-prime portfolio is already largely compliant with energy regulations, Paris trophy properties were the first to be refurbished. The CAPEX challenge is therefore limited to high-quality maintenance.

The most exposed players are those with secondary assets. Icade (40% inner Paris, 60% periphery), Covivio on certain regional and European sites, and above all Vitura whose ESG disclosure remains thin. For Aroundtown, the sheer scale (8M m²) makes the retrofit programme a structuring topic for the coming years.

Section 7 · Positioning

Six strategies, six responses to the same challenge

For each player: strengths, weaknesses, 2025-2026 trajectory, and the key watch-out for an investor or partner.

GecinaGFC
+

Strengths

  • Ultra-centrality: 80% of offices located in inner Paris.
  • Highest EPRA NTA of the panel at ~€144/share.
  • Investment-grade A− (S&P) rating, the best in the French sector.
  • Sector ESG leader (−60% CO₂ target already achieved).

Weaknesses

  • Extreme dependence on the Paris prime market.
  • Limited exposure to regional or European opportunities.
  • Weak 1-year share price performance (−24%).

2025-2026 strategy

  • Continued prime delivery pipeline (Mondo, 35 Capucines, Icône).
  • Residential disposal of ~€0.2B planned for Q1 2026, expected LTV reduction of ~80bps.
  • 2026 guidance: recurring net income per share of €6.70 − €6.75.
  • Selective ramp-up in student housing.

Watch-out

  • Any downturn of the Paris prime market would directly hit 80% of the office portfolio. Concentration risk is real, even if offset today by asset scarcity.
CovivioCOV
+

Strengths

  • Geographic diversification (France, Italy, Germany) and sectoral (offices, German residential, hotels).
  • Revenue growth in 2025: +9% reported (+5% like-for-like).
  • Share buyback programme approved at the 2026 AGM, a signal of capital discipline.
  • Strongest 1-year share price performance of the panel (~+18%).

Weaknesses

  • Only ~35% of offices in inner Paris.
  • German residential exposure sensitive to local regulation (rent controls, energy efficiency).
  • Complexity of reading for investors (multi-country, multi-asset class).

2025-2026 strategy

  • Asset rotation: disposal of mature assets, reallocation toward best locations and mixed-use schemes.
  • Scaling up of the hotel portfolio in Southern Europe.
  • Interim dividend of €1.50 paid on 19/03/2026, balance of €2.25 on 17/07.

Watch-out

  • Net debt / EBITDA at 10.7x remains high. Any deterioration in rental fundamentals or rate hike would hit the deleveraging trajectory.
IcadeICAD
+

Strengths

  • Clear Greater Paris refocus post healthcare / nursing-home disposal.
  • Recovery of the development business (margin +2.3% vs −3.1%).
  • Stable shareholder base (Caisse des Dépôts as reference shareholder).

Weaknesses

  • Only ~40% of offices in inner Paris, significant peripheral exposure.
  • Occupancy rate ~87%, the lowest of the panel's majors (excluding Vitura).
  • EPRA NTA H1 2025 down −5.7% over six months.

2025-2026 strategy

  • Continued portfolio rotation toward more central assets.
  • Maintenance of an attractive dividend (~€4.84 for FY2024).
  • Focus on mixed-use / repositionable buildings in Greater Paris.

Watch-out

  • Executing the Greater Paris refocus in a weak secondary market may take longer than expected. The EPRA NTA recovery trajectory is the one to watch.
SFL, Société Foncière LyonnaiseFLY
+

Strengths

  • Exclusive ultra-prime portfolio (Champs-Élysées, Louvre-Saint-Honoré, Édouard-VII).
  • Highest occupancy rate of the panel: ~99%.
  • Record average rent: ~€820/m²/yr.
  • Smallest discount to EPRA NTA of the panel (~−12%).
  • ESG profile naturally compliant (prime assets already refurbished).

Weaknesses

  • Modest stock market liquidity (limited free float, Colonial as majority shareholder).
  • Lower dividend yield (~3.8%) in exchange for the quality of the assets.
  • Total dependence on the Paris ultra-prime cycle.

2025-2026 strategy

  • Maintaining a portfolio of trophy assets, extreme selectivity.
  • Targeted heavy refurbishments (Edouard-VII, Louvre-Saint-Honoré).
  • Dividend stability around €2.85.

Watch-out

  • Low stock market liquidity and extreme geographical concentration. The valuation reflects these constraints, but a shock to Paris tourism / retail would materially hit rental flows.
Vitura (ex-Cegereal)VTR
+

Strengths

  • Sizeable assets (Paris-region landmark towers, Europlaza, Europe Avenue).
  • High WAULT, > 6 years, providing rental visibility.
  • Occupancy rebound in 2025: 81% (+12 pts).
  • High dividend yield (~8.4% TTM).

Weaknesses

  • Portfolio 100% secondary offices (outside inner Paris).
  • High leverage (~68% estimated LTV) and €593M net debt.
  • EPRA NTA €15.9/share, i.e. a ~76% discount to share price.
  • Limited stock market liquidity, market cap ~€70M.

2025-2026 strategy

  • Gradual filling of existing towers (Europe Avenue).
  • Debt management: negotiation of upcoming refinancings.
  • Controlled by Northwood Investors, which prioritises dividend preservation.

Watch-out

  • Leverage remains the sensitive point. A shock to tower valuations or a refinancing difficulty could force disposals at a discount. The occupancy recovery to 81% is encouraging but still fragile.
AroundtownAT1
+

Strengths

  • European scale (~8M m², €17B portfolio).
  • Diversification across offices (52%) + hotels + residential (GCP).
  • Dividend resumption announced (€0.08 for FY2025), target payout 50% of FFO I from 2026.
  • €250M buyback programme and increased stake in Grand City Properties.

Weaknesses

  • Non-REIT status, specific tax profile (domiciled in Luxembourg).
  • Exposure to German markets (offices, GCP residential) under regulatory and rental pressure.
  • Deep discount to EPRA NTA (~−69%).
  • FFO I down −9% in 2025.

2025-2026 strategy

  • €790M of disposals in 2025 to lighten the balance sheet.
  • Increased stake in Grand City Properties (German residential).
  • Gradual resumption of a distribution policy.

Watch-out

  • Recurring cash flow (FFO I) remains under pressure. The dividend resumption is a signal, but the FFO trajectory will depend on the ability to fill German offices and optimise the hotel portfolio.
Section 8 · Synthesis

What this benchmark teaches us

Five dimensions, six players, a cross-cutting read. Nexelys 1-to-5-star rating based on analysed public data.

Player Financial strength Portfolio quality ESG strategy Growth potential Discount to EPRA NTA
Gecina
Covivio
Icade
SFL
Vitura
Aroundtown
← Scroll the table horizontally →
1
The market is polarising
Prime REITs (SFL, Gecina) are holding up and consolidating pricing power. Secondary REITs (Vitura, Icade partially) are squeezed by falling demand and rising energy retrofit CAPEX. Dispersion within the panel is widening.
2
ESG becomes a knockout filter
Massive energy retrofit CAPEX creates a divide between players able to invest (Gecina, SFL, Covivio) and those forced to divest F/G assets at a discount. The French Tertiary Decree is no longer a theoretical topic: it determines residual value.
3
The discount creates opportunities, but selective ones
Not all discounts are equal. A discount on prime (SFL, Gecina) is a bet on the cycle. A discount on secondary (Vitura, Aroundtown) is a bet on the execution of a transformation. Selection discipline once again becomes essential.
Section 9 · Methodology

How we built this benchmark

This benchmark relies exclusively on public data from 2024 and 2025 annual reports, investor presentations and H1 2025 half-year communications from the six players. All comparisons are made on a like-for-like basis, with adjustments to ensure scope consistency (REIT activity only, excluding property development or services for Icade).

Figures marked "~" indicate data sourced from half-year communications or approximations; "N/A" entries signal information not publicly available as of the publication date. Share price performances are calculated as at 20 April 2026.

Main sources

Go further

Go further with Nexelys

This benchmark offers a snapshot of the office REITs market. To anticipate sector moves 3, 6 and 12 months ahead, Nexelys publishes a monthly Real Estate dashboard covering:

  • Quantitative forecasts on prime and secondary rents
  • Anticipation of OAT moves → cost of capital → EPRA NTA
  • Tracking of energy retrofit CAPEX and impact on valuations
  • Leading signals on office occupancy by segment
  • Alerts on cycle turning points