Trade and other liabilities

x 1 million

As at 31 December 2020

As at 31 December 2019

Trade liabilities

74

86

Accrued and other liabilities

173

161

Contract liabilities

27

23

VAT

30

24

Pension contributions

4

4

Total

308

298

Classification

Current

308

297

Non-current

-

1

Total

308

298

Trade and other liabilities increased by 10 million compared with 2019. The net position for network losses is reported under 'Accrued and other liabilities'. This comprises a receivable for the electricity network losses not yet settled of 3 million and a provision for the gas network losses of 2 million.

The decrease in trade liabilities was mainly attributable to a decrease in investments in the fourth quarter of 2020 compared with the fourth quarter of 2019, which led to a decrease in invoices received or yet to be received.

The decrease in trade liabilities was set off by an increase in other liabilities of 12 million. This was attributable to network losses (approximately 6 million), other liabilities (approximately 6 million) and interest expense payable (approximately 1 million).

The contractual obligations increased by 4 million, partly due to an increase of the work in progress position (2 million) and an increase of the short-term Customer construction contributions (Bijdrage Aansluitkosten, BAK) (2 million).