ÖBB Annual Report 2025

Consolidated Financial Statements 198 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 6 Consolidated Statement of Financial Position as of Dec 31, 2025 Dec 31, 2025 Dec 31, 2024 Assets Note in EUR thousand in EUR thousand Non-current assets Property, plant and equipment 14 42,087,431.3 39,642,205.0 Intangible assets 15 1,612,305.4 1,404,606.2 Investment property 16 382,197.7 338,248.5 Investments recorded using the equity method of accounting 17 75,160.6 73,932.8 Other financial assets 18 115,840.6 167,615.4 Other receivables and assets 20 229,510.7 226,643.5 Deferred tax assets 13 201,478.2 254,595.6 44,703,924.6 42,107,846.9 Current assets Inventories 21 548,238.1 472,934.1 Trade receivables 20 610,706.2 588,521.1 Other receivables and assets 20 681,175.0 585,875.0 Income tax receivables 20 1,268.8 3,252.2 Other financial assets 18 130,105.2 117,462.4 Non-current assets held for sale 19 10,512.1 4,152.9 Cash and cash equivalents 22 189,887.0 288,200.0 2,171,892.4 2,060,397.9 46,875,817.0 44,168,244.8 Dec 31, 2025 Dec 31, 2024 Shareholders’ equity and liabilities Note in EUR thousand in EUR thousand Shareholders’ equity Share capital 23 1,900,000.0 1,900,000.0 Additional paid-in capital 24 144,557.0 144,557.0 Other reserves 24 -84,405.4 -104,591.5 Retained earnings 24 1,365,148.8 1,426,679.9 Equity attributable to the shareholder of the parent company 3,325,300.4 3,366,645.5 Non-controlling interests 23 13,286.8 20,786.4 3,338,587.2 3,387,431.9 Non-current liabilities Financial liabilities 25 36,413,483.2 33,751,073.3 Provisions 26 847,537.9 793,936.1 Other liabilities 27 383,815.0 275,499.9 Deferred tax liabilities 13 4,125.8 4,264.1 37,648,962.0 34,824,773.4 Current liabilities Financial liabilities 25 2,789,722.3 2,378,614.3 Provisions 26 491,209.4 533,545.8 Trade payables 27 1,676,336.0 1,719,109.2 Other liabilities 27 931,000.0 1,324,770.1 5,888,267.8 5,956,039.6 46,875,817.0 44,168,244.8 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 6 li t t t t f i i l iti f , Dec 31, 2025 Dec 31, 2024 Assets Note in EUR thousand in EUR thousand Non-current assets Property, plant and equip ent 14 42,087,431.3 39,642,205.0 Intangible assets 15 1,612,305.4 1,404,606.2 Invest ent property 16 382,197.7 338,248.5 Invest ents recorded using the equity ethod of accounting 17 75,160.6 73,932.8 Other financial assets 18 115,840.6 167,615.4 Other receivables and assets 20 229,510.7 226,643.5 Deferred tax assets 13 201,478.2 254,595.6 44,703,924.6 42,107,846.9 Current assets Inventories 21 548,238.1 472,934.1 Trade receivables 20 610,706.2 588,521.1 Other receivables and assets 20 681,175.0 585,875.0 Inco e tax receivables 20 1,268.8 3,252.2 Other financial assets 18 130,105.2 117,462.4 Non-current assets held for sale 19 10,512.1 4,152.9 Cash and cash equivalents 22 189,887.0 288,200.0 2,171,892.4 2,060,397.9 46,875,817.0 44,168,244.8 Dec 31, 2025 Dec 31, 2024 Shareholders’ equity and liabilities Note in EUR thousand in EUR thousand Shareholders’ equity Share capital 23 1,900,000.0 1,900,000.0 Additional paid-in capital 24 144,557.0 144,557.0 Other reserves 24 -84,405.4 -104,591.5 Retained earnings 24 1,365,148.8 1,426,679.9 Equity attributable to the shareholder of the parent co pany 3,325,300.4 3,366,645.5 Non-controlling interests 23 13,286.8 20,786.4 3,338,587.2 3,387,431.9 Non-current liabilities Financial liabilities 25 36,413,483.2 33,751,073.3 Provisions 26 847,537.9 793,936.1 Other liabilities 27 383,815.0 275,499.9 Deferred tax liabilities 13 4,125.8 4,264.1 37,648,962.0 34,824,773.4 Current liabilities Financial liabilities 25 2,789,722.3 2,378,614.3 Provisions 26 491,209.4 533,545.8 Trade payables 27 1,676,336.0 1,719,109.2 Other liabilities 27 931,000.0 1,324,770.1 5,888,267.8 5,956,039.6 46,875,817.0 44,168,244.8 Österreichische Bundesbahnen-Holding Aktiengesellschaft C nsolidated Financial Statements | Group Management Report 6 Consolidated Statement of Financial Pos tion as of Dec 31, 2025 Dec 31, 025 Dec 31, 024 As ets Note in EUR thousand in EUR thousand Non-current as ets Property, plant and equipment 14 42,087,431.3 39,642,205.0 Intangible as ets 15 1,612,305.4 1, 04, 06.2 Investment property 16 382,197.7 338,248.5 Investments recor ed using the equity method of accou ting 17 75,160.6 73,932.8 Other financial as ets 18 115,840.6 167,615.4 Other receivables and as ets 20 229,510.7 226,643.5 Def rred t x as ets 13 201,478.2 254, 95.6 44,703,924.6 42,107,846.9 Current assets Inventories 21 548,238.1 472,934.1 Trad receivables 20 610,706.2 588,521.1 Other receivables and as ets 20 681,175.0 85,875.0 Income tax receivables 20 1,268.8 3, 52.2 Other financial as ets 18 130,105.2 117,462.4 Non-current assets held for sale 19 10,512.1 4,152.9 Cash and cash equivalents 22 189,887.0 288,200.0 2, 71,892.4 2, 60,397.9 46,875,817.0 44,168,244.8 Dec 31, 025 Dec 31, 024 Shareholders’ equity and liabilities Note in EUR thousand in EUR thousand Shareholders’ equity Share capital 23 1,900, 00.0 1,900, 00.0 Additional paid-in capital 24 144,557.0 144,557.0 Other reserves 24 -84,405.4 -104,591.5 Retained earnings 24 1,365,148.8 1,426,679.9 Equity attributable o the shareholder of the parent company 3,325,300.4 3,366,645.5 Non-controlling interests 23 13,286.8 20,786.4 3,338,587.2 3,387,431.9 Non-current l abilities Financial l abilities 25 36,413,483.2 33,751,073.3 Provisions 26 847,537.9 793,936.1 Other l abilities 27 83,815.0 275,499.9 Def rred tax l abilities 13 4,125.8 4,264.1 37,648,962.0 34,824,773.4 Current liabilities Financial l abilities 25 2,789,722.3 2,378,614.3 Provisions 26 491,209.4 533, 45.8 Trade payables 27 1, 76,336.0 1,719,109.2 Other l abilities 27 931, 00.0 1,324,770.1 5, 88,267.8 5,956,039.6 46,875,817.0 44,168,244.8