Non-recurring items include income and expense items that do not arise in the normal course of business and that, because of their nature and size, should be considered separately for a better analysis of the results.
No non-recurring items were recognised in the 2025 financial year.
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.: In 2024, an impairment loss of €19 million was recognised for the cash flow-generating unit Mijnwater Warmte Infra B.V. The impairment loss was recognised in the income statement under 'Depreciation and decommissioning'.
-
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 the income statement under 'Other operating income'.