Based on the work we have carried out and the assurance information we have obtained, nothing has come to our attention that would lead us to believe that the sustainability statement of Vitens N.V. ('the company') for 2025 has not, in all material respects, been prepared in accordance with the reporting criteria established by Vitens N.V.

We have performed an assurance engagement with limited assurance on the sustainability statement for 2025 in the annual report of Vitens N.V., Zwolle, including the information incorporated in the sustainability statement by reference (hereafter: the sustainability statement).

In the sustainability statement, references are made to external sources or websites. No limited assurance procedures have been performed on the information in these external sources or websites for the purpose of the sustainability statement. We therefore provide no assurance on this information.

We have carried out our assurance engagement with a limited degree of assurance regarding the sustainability statement in accordance with Dutch law, including Dutch Standard 3810N, ‘Assurance Engagements on Sustainability Reporting’.

Our responsibilities on this basis are described in the section 'Our responsibilities for the limited assurance engagement on the sustainability statement'. We believe that the assurance information we have obtained is sufficient and appropriate as a basis for our conclusion.

We are independent of Vitens N.V. as required by the Regulation on the Independence of Auditors in Assurance Engagements (ViO) and other independence requirements relevant to the engagement in the Netherlands. In addition, we have complied with the Regulation on Auditors' Conduct and Professional Rules (VGBA).

PwC applies the 'Further Regulations on Quality Management' (NVKM). On that basis, we have in place a coherent system of quality management including established guidelines and procedures on compliance with ethical regulations, professional standards and other relevant laws and regulations.

The reporting criteria applied for the preparation of the sustainability statement are the ones used by Vitens

N.V. established reporting criteria, as explained in the section ‘General basis for preparing the sustainability statement’ under ‘3.1 General information’ of the sustainability statement in the annual report.

We draw attention to section 'Value chain estimates' of section '3.1 General information' of the sustainability statement highlighting the assumptions, estimates and judgements applied in determining the quantitative Scope 3 emissions metric.

Our conclusion has not been modified as a result of this matter.

When reporting prospective information in accordance with the reporting criteria, the company’s Executive Board is required to prepare the prospective information on the basis of publicly disclosed assumptions about events that may occur in the future and possible future actions of the company. It is likely that the actual outcome will differ, as events often do not take place as foreseen. Prospective information refers to events and actions that have not yet occurred and may never occur.

The comparability of sustainability information across entities and over time may be affected by the lack of historical sustainability information and the absence of uniformed practices for its preparation, evaluation, and measurement. This allows for the application of various acceptable measurement techniques, particularly in the early years.

The quantification of greenhouse gas emissions is subject to inherent uncertainty because of the evolving methods and knowledge underlying emission factors and other assumptions, including where these are sourced from third parties

The Executive board is responsible for preparing the sustainability statement in accordance with the reporting criteria including the process carried out by the company to determine the information reported under the reporting criteria and reporting on material impacts, risks and opportunities in accordance with the reporting criteria.

The Executive board is also responsible for selecting and applying additional entity-specific disclosures so that users can understand the company's sustainability impacts, risks or opportunities and for determining that these additional entity-specific disclosures are acceptable in the circumstances and in accordance with the reporting criteria.

The Executive Board is also responsible for such internal control as it determines is necessary to enable the preparation of the sustainability statement that is free from material misstatement, whether due to fraud or error.

The Supervisory board is responsible for overseeing the sustainability reporting process, including the process implemented by the company to determine the information reported under the reporting criteria.

Our responsibility is to plan and perform the engagement in such a way as to obtain limited assurance, thereby providing us with sufficient and appropriate assurance evidence to support our conclusion.

Our engagement is aimed at obtaining limited assurance that the sustainability statement is free from material misstatements resulting from fraud or error, and to issue an assurance report setting out our conclusion. Misstatements may arise due to fraud or error and are material if they could reasonably be expected to affect, individually or collectively, the decisions users make on the basis of this sustainability statement. The work varies in nature and timing and is also smaller in scope than those of a reasonable assurance engagement. The level of assurance obtained from an engagement providing limited assurance is therefore also significantly lower than the assurance obtained from an engagement providing reasonable assurance.

Our responsibility in relation to the sustainability statement, with respect to the process for identifying the information to be reported in the sustainability statement (‘the process’), includes:

• Gaining insight into the process, but not with the aim of providing a conclusion on the effectiveness of the process or on the outcome of the process;
• Considering whether the identified information meets the applicable disclosure requirements of the reporting criteria; and
• Establish and implement procedures to evaluate whether the process is consistent with the description of the process of the company as set out in the sustainability statement.

Our other responsibilities in relation to the assignment with limited assurance include:

• Performing a risk assessment, including obtaining an understanding—at a high level—of the internal controls relevant to the engagement, in order to identify the areas where a material misstatement due to fraud or error is likely to arise; and
• Designing and implementing work to respond to areas where a material misstatement is likely to occur. With fraud, the risk of a material misstatement not being detected is higher than with errors. Fraud may involve collusion, forgery, deliberate failure to record transactions, deliberate misrepresentation or breach of internal controls.

The nature, timing and extent of the work selected depend on professional judgement, including identifying areas in the sustainability statement where material misstatements are likely to occur either due to fraud or error.

We performed this assignment professionally critical and applied professional judgement where relevant in accordance with Dutch Standard 3810N, ethical requirements and independence requirements. Our assignment with limited assurance included:

• Gathering information and performing an environmental analysis and gaining an understanding of the relevant sustainability topics and issues, the characteristics of the company, its operations and value chain, and key intangible resources, to assess the process carried out by the company to determine the information reported under the reporting criteria as a basis for the sustainability statement and reporting on all material sustainability impacts, risks and opportunities in line with the reporting criteria.
• Through information gathering, gaining a general understanding of the internal control environment, the company’s processes for collecting and reporting information about the company and the value chain, the information systems and the company’s risk assessment process relevant to the preparation of the sustainability statement, without obtaining assurance -information regarding the implementation of, or the assessment of the effectiveness of, the internal control measures.
• Reviewing the double-materiality analysis process performed by the company and identifying areas in the sustainability statement where misleading or unbalanced information or a material misstatement due to fraud or error is likely to occur ('selected disclosures'). We designed and performed further assurance work focused on these areas.
• To consider whether the description of the process carried out by the company in order to fulfil the requirements under the reporting criteria to determine information reported in the sustainability statement appears to be consistent with the process carried out by the company.
• Conducting numerical analysis on quantitative information in the sustainability statement, including the consideration of data and trends.
• Assessing whether the methods used by the company to arrive at estimates are appropriate and have been applied consistently to the selected information. We considered dates and trends; however, our work did not include reviewing the data on which the estimates are based or independently developing our own estimates to evaluate the board's estimates. We provide no assurance on the feasibility of prospective information.
• Analysing relevant internal and external documentation available to the company (including publicly available information or information from players in the value chain) on the basis of limited partial observations, for selected information.
• Reviewing the other information in the financial statements to identify any material inconsistencies with the sustainability statement.
• Reconciling relevant financial information with the financial statements.
• Considering the overall presentation, structure and balanced content of the information reported in the sustainability statement.
• Considering, based on our limited assurance procedures and the evaluation of the assurance evidence obtained, whether anything has come to our attention that would cause us to believe that the sustainability statement as a whole has not been prepared, in all material respects, in accordance with the reporting criteria.

The calculations used to determine the information contained in the sustainability statement may be based on assumptions and third-party sources relating to, amongst other things, information concerning the value chain. We have not performed any work on the content of these assumptions and external sources other than assessing the suitability and plausibility of these assumptions and external sources.

Among other things, we communicate with the Supervisory Board about the planned scope and timing of the engagement and the significant findings arising from our engagement.

Zwolle, 13 March 2026 PricewaterhouseCoopers Accountants N.V. Original signed by:

drs. F. van der Ploeg RA