Development of earnings in the first half of 2026

Enexis realised a net profit of €185 million in the first half of 2026. This is in line with the result for the first half of 2025 (€192 million). Revenue continued to grow, while the costs of transmission services and distribution losses declined. However, this was outweighed by higher operating expenses and increased financial expenses resulting from the growing level of investment.

Balance available for operating activities

Compared with the first half of 2025, revenue increased by €47 million to €1,511 million. The increase in regulated revenue was mainly driven by higher periodic transmission and connection fees for gas and metering services.

  • Revenue from electricity transmission and connection fees decreased by 0.5% compared with the first half of 2025. This was mainly due to an average tariff reduction of 2.0%, partly offset by a 1.6% increase in volumes. The transmission services charged by TenneT to Enexis decreased, resulting in lower transmission services being passed through in Enexis’ tariffs.

  • The revenue increase in gas was driven by an average tariff increase of 7.3%, partly offset by a 1.4% decline in volumes. The tariff increase mainly reflects retrospective adjustments relating to previous years to compensate for declining volumes and the removal costs of gas connections.

  • The increase in revenue from metering services was due to the relatively low tariffs applied in 2025, resulting from settlements related to previous years.

Revenue can be broken down as follows:

€ Million

1st half year 2026

1st half year 2025

Regulated

Periodic transmission- and connection fees for electricity

High-volume consumers1

458

450

Low-volume consumers

676

690

Periodic transmission- and connection fees for gas

High-volume consumers

31

30

Low-volume consumers

220

207

Metering services

59

41

Amortised contributions2

36

20

Other1

4

5

Subtotal

1,484

1,443

Other revenue

Income from sale of products and services

27

21

Total other revenue

27

21

Total

1,511

1,464

1Comparative figures have been adjusted to align with the presentation adopted in the current reporting period. This relates to a reclassification from “Other” to “Periodic transmission- and connection fees for electricity, High-volume customers”, with an impact of €4 million and no effect on profit or loss or equity.
2Amortised contributions include a one-off release of €15 million relating to customer contributions associated with decommissioned assets. The remaining carrying amount of these assets (€16 million) is recognised under ‘Depreciation and decommissioning’, resulting in a net negative impact of €1 million on profit before tax.

In addition to the increase in revenue, the costs of transmission services and distribution losses decreased by €43 million, mainly due to lower transmission fees charged by TenneT and lower distribution loss costs. The reduction in distribution loss costs was driven by a decrease of €5 million for electricity and €9 million for gas.

The costs of transmission services and distribution losses can be broken down as follows:

€ Million

1st half year 2026

1st half year 2025

Transmission services

385

414

Distribution losses

59

73

Total

444

487

Other operating income was nil in the first half of 2026 (first half of 2025: €1 million) and comprises income not directly related to Enexis’ core activities.

Operating expenses

Operating expenses increased by €80 million to €766 million. The increase was mainly driven by higher personnel costs­ ­
(+€40 million), reflecting continued growth in the workforce and increases under the collective labour agreement. Depreciation and decommissioning also increased ­(+€34 million) as a result of the higher level of investment and one-off decommissioning of assets1. The costs of outsourced work, materials and other external costs (+€22 million) and other operating expenses (+€1 million) increased in line with the growing workload. This increase was partly offset by higher capitalised own-production expenses (-€17 million).

Financial income and expenses

Net finance expenses increased by €18 million to €51 million. This increase mainly reflects the issuance of new bonds in 2025 and 2026 and the resulting increase in interest-bearing liabilities to finance investments in the energy infrastructure.

Taxes

Income tax amounted to €65 million, €2 million lower than the first half of 2025. The effective tax rate for the first half of 2026 was 25.9%, in line with the statutory corporate income tax rate in the Netherlands, which is 25.8%.

1During the first half of 2026, one-off asset decommissioning of €16 million was recognised. The related amortised contributions included in net revenue resulted in a one-off release of €15 million, leading to a net negative effect of €1 million on profit before tax.