Non-recurring items include income and expense items which do not arise in the normal course of business and which, because of their nature and size, should be considered separately for a better analysis of the results.
In 2024, two items were recognised that do not arise directly from the normal course of business and which, because of their nature and size, should be considered separately for a better analysis of the results:
Impairment of Mijnwater Warmte Infra B.V.:
An impairment loss of €19 million was recognised on the cash flow-generating unit Mijnwater Warmte Infra B.V. in 2024. The impairment has been recognised in the income statement under ‘Depreciation and decommissioning’. A further explanation of this impairment is given in Note 12 'Property, plant and equipment'.
Settlement of gas connection removal costs requested in the period from 2 March 2021 to 31 January 2024:
In 2024, Enexis received a settlement amount of €27 million for the costs of removing gas connections requested by low-volume customers in the period from 2 March 2021 to 31 January 2024. This item is included in ‘Other operating income’ in the income statement. For further details, see note 3 ‘Other operating income’.
In the 2023 financial year, no incidental items were recognised.