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Annual Report 2024

Note 29 Tax

The tax expense in the 2024 financial year amounts to €23 million. The movement in deferred taxation is €49 million.

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Annual Report 2024

Note 3 Property, plant, equipment and right-of-use assets

Investments in property, plant and equipment during the financial year totalled €1,772 million (2023: €1,388 million).

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Annual Report 2024

Note 30 Notes to the consolidated cash flow statement

The cash flow from operating activities in 2024 amounted to €829 million (2023: €724 million).

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Annual Report 2024

Note 31 Licences

Liander N.V. owns the networks for the transmission of electricity and gas in the Netherlands.

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Annual Report 2024

Note 32 Related parties

As holder of 45% of the shares in Alliander, the Province of Gelderland has significant influence over the company, qualifying the province as a related party.

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Annual Report 2024

Note 33 Assets and liabilities held for sale and discontinued operations

Assets held for sale and liabilities held for sale at year-end 2024 all relate to the assets and liabilities of a district heating network in Hengelo.

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Annual Report 2024

Note 34 Information on risks and financial instruments

The following financial risks can be identified: market risk, credit risk and liquidity risk. Market risk is defined as the risk of loss due to an adverse change in market prices.

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Annual Report 2024

Note 35 Assumptions and estimates used in the financial statements (critical accounting policies)

Alliander prepares its financial statements in accordance with International Financial Reporting Standards that have been endorsed for use in the European Union by the European Commission.

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Annual Report 2024

Note 36 Events after balance sheet date

Alliander exercised the contractual option whereby the remaining Cross Border Lease contract was terminated on 2 January 2025. The CBL concerned all electricity assets in the Randmeren area in Flevoland.

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Annual Report 2024

Note 37 Property, plant, equipment and right-of-use assets

Investments in property, plant and equipment during the financial year totalled €53 million (2023: €49 million). They related to investments in hardware, software and accommodation.

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