8. Infrastructure levies and concession fees
Infrastructure levies and concession fees for the Dutch train concessions amounted to €533 million in 2024 (2023: €473 million). The total for 2023 included an amount of €10 million relating to a settlement of previous years.
Accounting policy
Adjustment mechanisms for main rail network concession 2015-2024
The implementation agreement with the Ministry of Infrastructure and Water Management includes a number of adjustment mechanisms for determining the concession price. The adjustment relating to average profitability during the concession was recognised as deferred income and released to profit or loss on a straight-line basis over the concession period (up to and including 2024). Other payments, one-off or otherwise, under the agreement are recognised on a straight-line basis over the term of the concession.