Off-balance sheet commitments and assets

Long-term financial liabilities

Long-term financial liabilities amounted to €937 million as at 30 June 2026 (year-end 2025: €1,051 million).

30 June 2026

31 December 2025

€ Million

< 1 year

1-5 year

> 5 year

< 1 year

1-5 year

> 5 year

Service agreements

9

-

-

19

-

-

IT

45

45

0

47

43

0

Costs for grid losses1

109

324

25

119

363

45

Investment and financing obligation

7

1

-

12

3

-

Materials and services

254

94

24

281

89

30

Total

424

464

49

478

498

75

1As of 30 June 2026, 100% of the electricity and gas requirements for 2027 have been purchased. This percentage gradually declines through 2031. For gas, no purchases have yet been made for the years 2030 and 2031.

The above table shows the legally binding financial commitments. However, our procurement expectations for materials and services are considerably higher. Enexis enters into framework agreements with multiple suppliers for the procurement of essential materials and services, such as cables, transformers and contractor work. These framework agreements do not contain any legal purchase obligations and result from large-scale tendering processes. The total value of these contracts can amount to several billion euros over the entire term, in line with our commitment to the energy transition.

Obligation regarding the removal of gas connections

Compared with the disclosures in the 2025 financial statements, there were no material changes in the first half of 2026 relating to the provision for the removal of gas connections.

As at 30 June 2026, Enexis recognised a current provision of €14 million (year-end 2025: €11 million) for the expected costs of removing gas connections in response to requests received on or before the balance sheet date that do not specify a requested removal date and will be carried out after the balance sheet date. No provision has been recognised for expected future removal requests; it concerns a contingent liability. As at 30 June 2026, no reliable estimate can be made of the removal costs for expected future requests, given significant uncertainty about the pace and extent of future declines in the number of gas connections.

The underlying uncertainties, including developments in the energy transition, design choices for the future energy system, implementation capacity, and legislation and regulations, have not changed materially compared with year-end 2025. Under the tariff regulation, Enexis is reimbursed for the cost of removing gas connections through customer tariffs. As a result, the impact on its financial position is expected to remain limited.