34. Events after the balance sheet date

ACM Method Decisions Regulatory period 2027-2031

On 16 February 2026, the Netherlands Authority for Consumers and Markets (ACM) published the final method decisions for the regulatory period 2027–2031. These decisions set the framework for determining the allowed revenues for the coming years.

The publication of the method decisions constitutes an event after the reporting date that does not provide additional information about the situation as at the balance sheet date (31 December 2025), as the decisions relate to future periods.

We have described the financial impact of the draft method decisions in the chapter ‘Remaining financially sound’ of the annual report and in note 13 Intangible fixed assets of the financial statements. The final method decisions do not require any adjustments.

Issuance of Green Bond

After the balance sheet date, on 16 February 2026, Enexis Holding N.V. priced a green bond with a nominal value of €750 million. The bond has a maturity of 6 years, a coupon rate of 3.0%, and is issued on 25 February 2026.
This event does not provide additional information about the situation as at the balance sheet date and therefore has no impact on the financial statements.

The proceeds are primarily intended for investments in the electricity grid. With this transaction, Enexis strengthens its financing position to continue making the necessary investments in the regional energy network in the coming years and thereby continue to facilitate the energy transition.