Alliander has applied IFRS 8 (Operating Segments) with effect from the 2010 financial year. Alliander identifies the following segments:
- Network operator Liander;
- Network company Endinet;
- Other activities within the Alliander group.
The figures for each reporting segment, excluding incidental items and fair value movements, are shown in the following table. These figures are a direct reflection of the regular internal reporting. This internal reporting structure does not reflect the classification of Endinet as held for sale/discontinued operations. This means that Endinet has been included in the Alliander consolidation and that depreciation has been continued. Consequently the segment results differ from the operating profit recognised in the income statement. Detailed information on segment reporting can be found in note  of the financial statements.
Network operator Liander
The network operator Liander segment consists of the legal entity Liander N.V. which, as designated network operator within network company Alliander, has a statutory duty to manage the electricity and gas networks and related assets in the provinces of Gelderland, parts of Friesland, Noord-Holland, Zuid-Holland and Flevoland. Liander connects customers to the electricity and gas networks, through which it distributes electricity and gas. External income in 2015 was down by €19 million compared with 2014, at €1,567 million. This decrease is mainly accounted for by the decrease in the regulated tariffs in 2015. Operating expenses were also up by €43 million, chiefly owing to an increase in sufferance tax charges and transmission charges. Operating profit, at €352 million, was €61 million lower than in 2014.
Network company Endinet
The network company Endinet comprises Endinet Groep B.V., including network operator Endinet B.V. The external income in 2015 amounted to €101 million, a decrease of €7 million compared with 2014. This decrease was brought about by lower regulated tariffs. The operating expenses came in at €83 million (2014: €87 million). Operating profit for 2015 was €18 million (2014: €21 million).
The Other segment covers the entirety of the other operating segments within the Alliander group, such as the activities of Liandon, Stam and Alliander AG, new activities, the corporate staff departments and the service units. External operating income in 2015 was up by €9 million compared with 2014, at €112 million. This increase was a consequence of higher revenue from Liandon and new activities among other things. The operating profit for 2015 amounted to €50 million negative (2014: €39 million negative). The reduced losses are mainly attributable to new activities.
The abridged balance sheet as at 31 December 2015 is shown below: