EXMAR report 2025

Limited assurance report of the statutory auditor on the consolidated sustainability statement of Exmar NV To the general shareholders’ meeting In the framework of our legal limited assurance engagement on the consolidated sustainability statement of Exmar NV (“the company”) and its subsidiaries (“the group”), we hereby submit our report on this mission. We have been appointed by the by the general meeting dated 20 May 2025, in accordance with the proposal of the board of directors issued upon recommendation of the audit committee, to perform a limited assurance engagement on the consolidated sustainability statement of the group, included in the Annual Report as of 31 December 2025 and for the financial year then ended (the “consolidated sustainability statement”). Our mandate will expire on the date of the general meeting deliberating on the financial statements for the financial year ended 31 December 2025. We have performed our limited assurance engagement on the consolidated sustainability statement of the group during two consecutive years. LIMITED ASSURANCE CONCLUSION We have performed a limited assurance engagement on the consolidated sustainability statement of the group . Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the consolidated sustainability statement, in all material respects:  has not been prepared in accordance with the requirements stipulated in article 3:32/2 of the Code of Companies and Associations, in accordance with the applicable European Sustainability Reporting Standards (ESRS);  has not been prepared in accordance with the process carried out by the group to identify the information reported in the consolidated sustainability statement (the “process”) as set out in the subsection “1.3 Double Materiality Assessment (DMA)“;  does not comply with the requirements of Article 8 of EU Regulation 2020/852 (the “Taxonomy Regulation”) regarding the disclosures in subsection “2.6 EU Taxonomy” within the environmental section of the consolidated sustainability statement. BASIS FOR CONCLUSION We conducted our limited assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance engagements other than audits or reviews of historical financial information (“ISAE 3000 (Revised)”), as applicable in Belgium. Our responsibilities under this standard are described in more detail in the section of our report "Responsibilities of the statutory auditor relating to the limited assurance engagement on the consolidated sustainability statement”. We have complied with all ethical requirements relevant to limited assurance engagements on the consolidated sustainability statement in Belgium, including those regarding independence. We apply the International Standard on Quality Management 1 (ISQM 1), which requires us to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have obtained from the board of directors and the group’s officials all explanations and information required for our limited assurance engagement. We believe that the evidence we have obtained in the framework of our limited assurance engagement is sufficient and appropriate to provide a basis for our conclusion. RESPONSIBILITIES OF THE BOARD OF DIRECTORS RELATING TO THE PREPARATION OF THE CONSOLIDATED SUSTAINABILITY STATEMENT The board of directors is responsible for designing and implementing a process and for disclosing this process in the subsection “1.3 Double Materiality Assessment (DMA)“ of the consolidated sustainability statement. This responsibility includes:  understanding the context in which the group’s activities and business relationships take place and developing an understanding of its affected stakeholders;  the identification of the actual and potential impacts (both negative and positive) related to sustainability matters, as well as risks and opportunities that affect, or could reasonably be expected to affect, the group’s financial position, financial performance, cash flows, access to finance or cost of capital over the short-, medium-, or long- term;  the assessment of the materiality of the identified impacts, risks and opportunities related to sustainability matters by selecting and applying appropriate thresholds; and 3.5 APPENDIX 145A