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Annual Report 2025

Note 42 Cash and cash equivalents

At the end of 2025, cash and cash equivalents included amounts that were not at the unrestricted disposal of Alliander. This concerns a blocked bank account with a balance of €0.5 million (2024: €0.4 million).

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Annual Report 2025

Note 43 Equity

The statement of changes in equity is included in the consolidated financial statements. A statutory reserve has been recognised within equity for the own labour capitalised in relation to software development.

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Annual Report 2025

Note 44 Non-current liabilities

These loans have been made available by shareholders. They are subordinated to all other liabilities.

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Annual Report 2025

Note 45 Finance lease payables

Lease liabilities as at year-end 2025 were as follows:

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Annual Report 2025

Note 46 Deferred income

Deferred income relates to investment grants. The associated amortisation periods are the same as the depreciation periods of the assets in question.

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Annual Report 2025

Note 47 Provisions

The long-service benefits scheme covers long-service benefits payable on attaining 25 and 40 years of service. Employees born before 1 January 1963 retain the entitlement to the benefit after retiring.

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Annual Report 2025

Note 48 Current and accrued liabilities

Interest-bearing debts at year-end 2025 concern the obligation to redeem the EMTN loan in 2026.

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Annual Report 2025

Note 49 Contingent assets and liabilities

Please refer to note 45 in the notes to the company financial statements for details of lease liabilities.

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Annual Report 2025

Note 5 Investments in associates and joint ventures

The investments in 2025 and 2024 relate to payments of share premium.

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Annual Report 2025

Note 50 Operating income

The other income chiefly relates to group-wide activities at holding company level.

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