8.6 Liabilities not disclosed in the statement of financial position

Contingent liabilities

For information on the guarantees, see note ‘6.28 Contingent liabilities’ to the consolidated financial statements.

Joint and several liability and guarantees

For the Dutch 100%-subsidiaries included in the consolidation, 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., Heijmans Infra Commandiet B.V., Heijmans Infra Groeves B.V., Heijmans Europoles B.V., Hezon B.V., Hezon Holding B.V., Heijmans Flora B.V. and Heijmans Bouw B.V., liability statements as referred to in Article 403(1)(f) of Book 2 of the Dutch Civil Code have been filed with the Trade Register of the relevant Chambers of Commerce.

A summary overview of the subsidiaries included in the consolidation is included in chapter 7 of the consolidated financial statements. A complete list of subsidiaries and other consolidated interests has been filed with the Trade Register of the Chamber of Commerce in Eindhoven.

Fiscal unity

Royal Heijmans N.V., together with almost all of its Dutch subsidiaries, forms a fiscal unity for value added tax. As a result of this, each subsidiary is jointly and severally liable for the value added tax liabilities of the fiscal unity.

Within the Heijmans Group, two fiscal unities can be distinguished for corporate income tax purposes, namely:

• Royal Heijmans N.V.; and

• Whoon Bouwontwikkeling B.V.

In addition, following the acquisition of Hegeman, two separate fiscal unities are expected to be integrated into the fiscal unity of Royal Heijmans N.V., with retrospective effect as at the acquisition date.

Each subsidiary is jointly and severally liable for the corporate income tax liabilities of the fiscal unity to which it belongs.

Share in results of participating interests

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

Events after reporting date

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

Signing financial statements

Rosmalen, 20 February 2026

The members of the Executive Board

A.G.J. Hillen
G.M.P.A. van Boekel

The members of the Supervisory Board

M.C. van Gelder
M.M. Jonk
J.W.M. Knape-Vosmer
A.E. Traas
A.S. Castelein