Allego N.V. Post-effective amendment to a registration statement that is not immediately effective upon filing

Related-party transactions (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2021

The related party transactions for the six months ended June 30, 2022 and 2021 have been as follows:


			For the six months ended June 30,
(in €‘000)	Relationship		2022		2021
Madeleine Charging B.V.		Immediate parent entity
Interest expenses on shareholder loans				1,741		4,247
Management fee				12		13
Reimbursement of advisory fees				280		840
Reimbursement of marketing expenses				—		1,071
Share-based payment expenses				74,001		121,932
Mega-E Group (Mega-E Charging B.V. and its subsidiaries)		Other related party
Revenue from contracts with related party				1,474		4,940
EV Cars		Other related party
Revenue from contracts with related party				18,344		—
Voltalis		Other related party
Revenue from contracts with related party				290		—

33.1 Transactions with related parties


(in €‘000)	Relationship		2021		2020		2019
Madeleine Charging B.V.		Immediate parent entity


Interest expenses on shareholder loans				8,162		7,530		5,568
Management fee				—		25		25
Reimbursement of advisory fees				1,868		1,400		—
Reimbursement of marketing expenses				—		1,568		—
Share-based payment expenses				291,837		7,100		—

Mega-E Group (Mega-E Charging B.V. and its subsidiaries)		Other related party
Revenue from contracts with related party				23,974		10,702		8,739

EV Cars		Other related party
Revenue from contracts with related party				24,566		—		—

33.2 Balances with related parties

At December 31, 2021 and 2020, the Group held the following balances with related parties:


(in €‘000)	Relationship		December 31, 2021			December 31, 2020
Madeleine Charging B.V.		Immediate parent entity
Shareholder loans				(100,193	)		(92,031	)
Current receivables/(payable) from related party				106			31
Trade payable to related party				(140	)		—

Opera Charging B.V.		Parent entity
Current receivables from related party				37			8

Mega-E Group (Mega-E Charging B.V. and its subsidiaries)		Other related party
Trade receivables from related party				26,449			18,648
Trade payable to related party				(1,599	)		(23	)
Contract assets with related party				277			—
Contract liabilities with related party				(2,291	)		(4,449	)
Other current receivables from related party				3			3

EV Cars		Other related party
Contract assets with related party				237			—
Contract liabilities with related party				(17,997	)		—

Meridiam EM		Other related party
Purchase option derivative				27,200			—

The following remuneration of key management personnel was recognized as an

expense

in the consolidated statement of profit or loss for the years ended December 31, 2021, 2020 and 2019:


(in €‘000)	2021		2020		2019
Short-term employee benefits		1,086		1,675		894
Termination benefits		—		283		—
Share-based payments		89,636		2,450		—
Total		90,722		4,408		894