What is mandatory
You report every significant incident [1]. An incident is significant if it causes or can cause severe operational disruption of your services or financial loss for you, or can cause considerable damage to others [2]. For transport companies, the Cyberbeveiligingsregeling IenW sets thresholds per subsector [9]; see the question on what a significant incident is.
What you can report voluntarily
A near miss is an event that could have compromised the availability, authenticity, integrity or confidentiality of data or of services offered via network and information systems, but that was successfully prevented or did not materialise [3]. You may report such an event, an incident that is not significant and a cyber threat voluntarily to your CSIRT [4]. The CSIRT may give mandatory reports priority [5].
A duty for significant cyber threats
If recipients of your services may be affected by a significant cyber threat, you tell them without delay which measures they can take, and where necessary also what the threat is [6]. A threat is significant if, on the basis of its technical characteristics, it can have severe consequences by causing considerable damage [7].
Record it internally
Even if you do not report, recording helps. Your incident-handling procedures include, among other things, documenting incidents and learning from them [8].