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

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 Infra Groeves 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 Chamber of Commerce.

A list of subsidiaries and other consolidated interests is listed in section 7 of the consolidated financial statements.

Fiscal unity

Together with almost all of its Dutch subsidiaries, Royal Heijmans N.V. forms a fiscal unity for the purposes 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.

The Heijmans group has three fiscal unity's for the levying of value added tax. These are:

• • Royal Heijmans N.V.;

  • Van Wanrooij Bouwontwikkeling B.V.; and

  • PeVaGis B.V.

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 investees

This is the company’s share in the results of its investees, 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, 28 February 2025

The members of the Executive Board

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

The members of the Supervisory Board

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