3. Other operating income

Other operating income comprises income not directly related to core activities.

Operating subsidies are recognised in the results of the period to which they relate. Subsidies are only recognised as soon as the receipt of these subsidies can be determined with reasonable certainty.

In 2024, other operating income included a book profit of €10 million related to asset sales and a settlement amount of €27 million for the removal costs of gas connections.

Enexis Netbeheer B.V., together with the other regional network operators in the Netbeheer Nederland association, has entered into a settlement agreement with the government of the Netherlands regarding the costs of dismantling gas connections requested by low-volume consumers in the period from 2 March 2021 to 31 January 2024. The Code Decision, which entered into force on 2 March 2021, stipulated that these costs could be deducted in full by the regional grid operators from the periodic connection fee of customers who remained connected to the gas network. This decree was annulled by the Trade and Industry Appeals Tribunal (CBb) on 20 June 2023. As a result, the regional grid operators are not allowed to include the removal costs in the periodic connection tariffs for applications from 2 March 2021 to 31 January 2024. As a result of the damage suffered, the regional grid operators entered into a settlement agreement with the Dutch government, which stipulates that a settlement amount will be paid to the grid network operators. Enexis received a settlement amount of €27 million.