• Annual report 2025
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20. Accrued and deferred items

Accruals and deferred income as at 31 December 2023 amounted to €8 million (31 December 2022: €9 million).

2024 timetable: 1,800 additional trains

When the 2024 timetable takes effect, NS will run 1,800 additional trains per week. The new timetable is more aligned with the new travel behaviour of passengers since COVID-19.

21. Trade and other liabilities

Trade and other liabilities includes an amount of €29 million (2022: €24 million) relating to ProRail and the Dutch central government.

22. Deferred income

The deferred income of €590 million (2022: €565 million) consists mainly of amounts for student public transport passes received in advance and season ticket payments received in advance in the Netherlands.

23. Other financial assets, including investments

The interest in Eurofima is measured at fair value. The net asset value based on the most recently available financial statements of this interest has been used as the best approximation of the fair value.

24. Equity

See the consolidated statement of changes in equity for the movements in equity.

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