28. Off-balance sheet commitments

Capital commitments

The capital expenditure commitments not yet incurred amounted to € 6.7 million for (in)tangible fixed assets as at 31 December 2023 (2022: € 35.4 million).

Contingent commitments

Guarantees

Third-party guarantees amounted to € 4.7 million as at 31 December 2023 (2022: € 5.4 million). No significant future losses are expected from these guarantees.