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Annual Report 2025

Note 15 Provisions for employee benefits

Prompted by the deterioration of the funding ratio in 2008, ABP introduced a recovery plan in 2009. At the start of each year ABP evaluates the progress of the recovery on the basis of the actual funding ratio at the end of the preceding year.

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Annual Report 2025

Note 16 Other provisions

Other provisions at year-end 2025 amounted to €26 million (2024: €30 million). Included in the other provisions at year-end 2025 is a provision of €16 million for gas connection removals (year-end 2024: €20 million).

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Annual Report 2025

Note 17 Deferred tax

Deferred tax assets and liabilities comprise the following:

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Annual Report 2025

Note 18 Trade and other payables

Other payables include €15 million owed to a company in which Alliander has a non-controlling interest (2024: €12 million).

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Annual Report 2025

Note 19 Leases

Finance lease receivables are as follows:

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Annual Report 2025

Note 2 Segment information

Alliander distinguishes the following reporting segments in 2025:

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Annual Report 2025

Note 20 Contingent assets and liabilities

Please refer to note 19 for details of rights and obligations arising from leases.

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Annual Report 2025

Note 21 Revenue

At €3,273 million, net revenue in 2025 was up €230 million compared to 2024. This was mainly attributable to the €169 million rise in regulated electricity revenue.

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Annual Report 2025

Note 22 Other income

Other income in 2025 amounted to €124 million (2024: €838 million).

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Annual Report 2025

Note 23 Purchase costs and costs of subcontracted work

Compared to 2024, the cost of procurement and subcontracted work fell by €36 million to €1,251 million. The lower costs were mainly the result of lower energy prices, which reduced the cost of purchasing network losses.

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