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Annual Report 2025

Note 24 Employee benefit expenses

The staff costs relating to pensions, reorganisations and other long-term employee benefits were as follows:

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Annual Report 2025

Note 25 Other operating expenses

Other operating expenses amounted to €349 million in 2025 and were therewith €45 million higher compared to 2024 (€304 million).

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Annual Report 2025

Note 26 Depreciation/amortisation and impairment of non-current assets

The divestments include the accelerated depreciation of decommissioned assets.

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Annual Report 2025

Note 27 Finance income

The decrease in financial income in 2025 is mainly due to the lower amounts invested in liquidity funds.

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Annual Report 2025

Note 28 Finance expense

The increase in finance expenses in 2025 is mainly due to the interest expense on two long-term bond loans issued in 2025 in order to refinance the maturing EMTN.

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Annual Report 2025

Note 29 Tax

The tax expense in the 2025 financial year amounts to €66 million. The movement in deferred taxation is €21 million.

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Annual Report 2025

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

Investments in property, plant and equipment during the financial year totalled €2,071 million (2024: €1,772 million).

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Annual Report 2025

Note 30 Notes to the consolidated cash flow statement

The cash flow from operating activities in 2025 amounted to €832 million (2024: €829 million). The €3 million increase relative to 2024 is partly due to a rebate of corporate income tax over previous years.

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Annual Report 2025

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 2025

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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