The increase in personnel expenses related to an increase in staff numbers and to the index-linked pay rises (based on the consumer price index of Statistics Netherlands), as set out in our collective agreement. The average number of employees expressed in FTEs was 2,499 in 2025, with 364 of these stationed outside the Netherlands (2024: 2,252 FTEs, with 313 stationed outside the Netherlands). New employees were hired mainly for our energy transition-related activities.

The term of the current pension plan (up to 31 December 2026) coincides with the transition date planned by Stichting Pensioenfonds Gasunie to the new pension system following the entry into force of new Dutch pensions legislation (Wet toekomst pensioenen), whereby we have opted to ‘integrate’ the current pension plan into the new system rather than having two separate sets of pension entitlements under two different systems. Just like the old plan, the idea is for the new plan to qualify as a defined contribution pension plan, which is administered by Stichting Pensioenfonds Gasunie.

Employees of Gasunie Deutschland who joined the company in or after 2012 are enrolled in an insured pension plan. This pension plan also qualifies as a defined contribution plan. We determine the employer's contribution per year. For 2025 this was set at 3% of the pensionable salary up to the threshold value and 15% of the pensionable salary above the threshold value.

The cost of the defined contribution plans recognised in profit or loss was € 56.5 million (2024: € 47.7 million). For the costs of the defined benefit pension plan and the part of the costs we take directly to other comprehensive income, see note ‎21 ‘Employee benefits’.

The variable remuneration is based on the meeting of agreed targets during the financial year, as explained under ‘Remuneration policy for the Executive Board’ in the directors’ report.

The pension plan for members of the Executive Board is the same as that for other Gasunie employees in the Netherlands.

The payments under ‘Other benefits’ concern mainly payments from the flexible budget, payments to compensate for unused days off and payments as part of a housing allowance for Ms Terpstra and Mr Boekelman.

Remuneration for current and former members of the Supervisory Board comprises a basic payment and an additional payment for those who participate in the Audit Committee (AC) and/or the Remuneration, Selection and Appointment Committee (RSAC). Remuneration also includes premiums to be paid under the Dutch Health Insurance Act.