6. Cost of subcontracted work, materials, and other external expenses

Expenses are allocated to the financial year to which they relate.

€ Million

2025

2024

Subcontracted work

99

114

Materials

37

34

IT costs

102

92

Other external expenses

72

67

Total

310

307

The costs of subcontracted work, materials, and other external expenses increased by €3 million in 2025 compared to 2024. This increase was mainly due to higher costs for materials, IT, and other external expenses, driven by the organisation's growth and price indexation. The increase was offset by a decrease in costs for subcontracted work, as a larger proportion of expenses was capitalised in 2025.

Auditor's fees

Fees charged by EY Accountants B.V. in the financial year for auditing the financial statements of Enexis Holding N.V. and Enexis Netbeheer B.V. in 2025 amounted to €0.8 million (2024: €0.8 million), for other audit services €0.0 million (2024: €0.0 million), and for other assurance services €0.5 million (2024: €0.4 million). No services of any other type were provided. The audit fees for 2024 have been paid.