Note 35 – Significant events after balance sheet date

The geopolitical situation in the Middle East has, in early 2026, been characterized by increased uncertainty, partly linked to developments in the region and relations with Iran. Such developments may affect the global economy through changes in energy prices, transportation flows, and commodity markets, including steel prices. At present, it is not possible to assess any potential consequences for BE Group’s operations or financial position

No other significant events have taken place after the end of the period.