EXMAR report 2025

SUMMARY OF THE WORK PERFORMED A limited assurance engagement involves performing procedures to obtain evidence about the consolidated sustainability statement. The procedures in a limited assurance engagement vary in nature and timing and are less in extent than procedures performed for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. The nature, timing and extent of the procedures selected depend on professional judgement, including the identification of areas where material misstatements are likely to arise in the consolidated sustainability statement, whether due to fraud or error. In conducting our limited assurance engagement, with respect to the process, we:  obtained an understanding of the process by: ■ performing inquiries to understand the sources of the information used by management (e.g., stakeholder engagement, business plans and strategy documents); and ■ reviewing the group’s internal documentation of its process; and  evaluated whether the assurance evidence obtained from our procedures with respect to the process implemented by the group was consistent with the description of the process set out in the subsection “1.3 Double Materiality Assessment (DMA)“. In conducting our limited assurance engagement, with respect to the consolidated sustainability statement, we have:  obtained an understanding of the group’s reporting processes relevant to the preparation of its consolidated sustainability statement by obtaining an understanding of the group’s control environment, processes and information system relevant to the preparation of the consolidated sustainability statement but not with the purpose of providing a conclusion on the effectiveness of the group’s internal control;  evaluated whether the information identified by the process is included in the consolidated sustainability statement;  evaluated whether the structure and the presentation of the consolidated sustainability statement has been prepared in accordance with the ESRS;  performed inquires with relevant personnel and analytical procedures on selected information in the consolidated sustainability statement;  performed substantive assurance procedures on selected information in the consolidated sustainability statement;  compared disclosures in the sustainability statement with the corresponding disclosures in the financial statements and the Annual Report;  obtained evidence on the methods and assumptions for developing estimates and forward-looking information as described in the section “Responsibilities of the statutory auditor related to the limited assurance engagement on the consolidated sustainability statement”;  obtained an understanding of the group’s process to identify taxonomy-eligible and taxonomy- aligned economic activities and the corresponding disclosures in the consolidated sustainability statement. STATEMENT RELATED TO INDEPENDENCE Our audit firm and our network have not performed any engagements which are incompatible with the limited assurance engagement, and our audit firm has remained independent of the group throughout the course of our mandate. Signed at Zaventem. The statutory auditor Deloitte Bedrijfsrevisoren BV Represented by Fabio De Clercq 3.5 APPENDIX 145C