EXMAR report 2025

5.2 Consolidated financial statements 244 Note 35 - Fees statutory auditor The worldwide audit and other fees in respect of services provided by the statutory auditor or companies or persons related to the auditors, can be detailed as follows: (IN THOUSANDS OF EUR) 2025 2024 Audit services  562 579 Audit related services 328 178 Tax services 80 54 Fees statutory auditor 970 811 For 2025 and 2024, the non-audit fees do not exceed the audit fees. Note 36 - Subsequent events After December 2025 subsequent events occurred.  In the equities owned investments following transaction occurred: in January 2026 EXMAR took delivery of the 41,000m³ newbuild dual-fuel MGC, named MERIBEL.  In 2026 EXMAR delivered the vessel FATIME to its new owner.  On March 4, 2026, EXMAR reached an agreement to amend the purchase option of the VLGC FLANDERS INNOVATION with its lessor. It was agreed to repurchase the vessel in Japanese Yen. Given the recent weakening of the Yen against the USD, EXMAR will realize a financial profit of about USD 12 million in 2026. The FLANDERS INNOVATION is expected to be delivered to EXMAR at the end of June 2026.  On March 26, 2026, EXMAR reached an agreement to amend the purchase option of the VLGC FLANDERS PIONEER with its lessor. It was agreed to repurchase the vessel in Japanese Yen. Given the recent weakening of the Yen against the USD, EXMAR will realize a financial profit of about USD 12 million in 2026. The FLANDERS PIONEER is expected to be delivered to EXMAR in the first quarter of 2027. No other subsequent events occurred. Significant judgements and estimates The significant judgements and estimates that might have a risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year relate to: IMPAIRMENT Management performs at least annually an impairment analysis for its fleet. This analysis did not reveal any additional impairment risks at year-end 2025. We also refer to Note 13 - Vessels and barges and Note 16 - Investments in equity accounted investees as disclosed in this report for additional information.