8.6 Liabilities not disclosed in the statement of financial position

Contingent liabilities

x € 1,000

For information on the guarantees, see note 6.28 to the consolidated financial statements.

Joint and several liability and guarantees

With the exception of Heijmans Deutschland B.V., Heijmans Technology B.V Brabotech Metselwerken B.V., Heijmans Management Deelnemingen B.V., Heijmans Infra A27/A1 B.V., Heijmans Energie B.V., Matching Materials B.V., Interterra Beheer B.V., Heijmans Infra Commandiet B.V., Heijmans Europoles B.V., Hezon B.V., Hezon Holding B.V. and Riederwaard Beheer B.V., statements of joint and several liability as referred to under Section 403(1)(f) of Book 2 of the Dutch Civil Code have been filed with the Trade Register of the respective Chambers of Commerce.

The subsidiaries included in the consolidation and other interests are listed in section 7 of the consolidated financial statements.

Tax Group

Together with almost all of its Dutch subsidiaries, Heijmans N.V. forms a tax group for the purposes of corporate income tax and value added tax. In accordance with the standard applicable conditions, each company is jointly and severally liable for the tax liabilities of every company that is part of the tax group. Van Wanrooij, which was acquired as of 5 September 2023, is not part of the fiscal group.

Share in results of investees

This is the company’s share in the results of its investees, all of which are Group companies.

Events after balance date

In the period prior to signing, no significant events occurred that would have an effect on these financial statements.

Signing annual accounts

Rosmalen, 8 March 2024