ÖBB Annual Report 2025

Consolidated Financial Statements 230 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 38 2024 Term of the contract Date of transfer of services Customer in EUR million Revenues according to IFRS 15 Current Non- current Time- related Period- related *) Federal government, provinces, communities Other customers Passenger and baggage transport 3,209.9 814.7 2,395.2 782.7 2,427.2 2,054.3 1,155.6 thereof traffic service orders by the federal government 1,365.5 0.0 1,365.5 0.0 1,365.5 1,365.5 0.0 thereof traffic service orders by the provinces, communities and other third parties 688.8 0.0 688.8 0.0 688.8 688.8 0.0 Freight transportation 1,539.4 1,516.5 22.9 0.0 1,539.4 143.0 1,396.4 Maintenance/repair 86.4 82.3 4.1 85.7 0.7 0.0 86.4 Energy 80.0 80.0 0.0 0.0 80.0 0.0 80.0 Infrastructure usage charge 34.0 34.0 0.0 0.0 34.0 0.0 34.0 Traction services 22.2 22.2 0.0 10.6 11.6 0.0 22.2 Revenue from real estate recovery projects 10.9 10.9 0.0 10.9 0.0 0.0 10.9 Other revenue 227.3 158.3 69.0 68.1 159.2 0.0 227.3 Total 5,210.1 2,718.9 2,491.2 958.0 4,252.1 2,197.3 3,012.8 *) The period-related revenues are recognized in accordance with the actual performance of the service. The rental revenues of EUR 270.3 million (py: EUR 246.2 million) and other revenue of EUR 170.4 million (py: EUR 250.8 million) are not shown in the above table as they are excluded from IFRS15. The order volume from customer contracts with contractually fixed outstanding revenues (so-called secured revenues for which no variable payments have been agreed) is distributed as follows: Dec 31, 2025 in EUR million Total non-current benefit obligations Benefit obligation during 2026 Benefit obligation during 2027 Benefit obligation during 2028 Benefit obligation after 2028 Passenger and baggage transport 323.9 70.7 58.4 48.1 146.6 Freight transportation 12.5 3.6 2.5 3.5 2.8 Public services contracted by the federal government 7,247.1 1,591.6 1,755.1 1,858.3 2,042.1 Traffic service orders 6,725.1 1,562.5 1,560.9 1,525.7 2,076.0 Total 14,308.6 3,228.4 3,376.9 3,435.7 4,267.6 Dec 31, 2024 in EUR million Total non-current benefit obligations Benefit obligation during 2025 Benefit obligation during 2026 Benefit obligation during 2027 Benefit obligation after 2027 Passenger and baggage transport 203.2 53.5 34.6 29.4 85.7 Freight transportation 13.0 6.1 2.7 1.6 2.6 Public services contracted by the federal government 6,503.8 1,465.4 1,594.7 1,665.2 1,778.6 Traffic service orders 1,649.3 402.0 332.0 268.7 646.5 Total 8,369.4 1,926.9 1,964.1 1,965.0 2,513.4 Other revenues relate to periods of no more than one year or are billed at a fixed rate. As permitted by IFRS 15, the transaction price allocated to these unfulfilled obligations is not disclosed. 5. Other own work capitalized Directly attributable personnel expenses and expenses for materials as well as appropriate parts of material and production overhead were taken into account in determining the own work capitalized in connection with the construction of assets. This item also comprises own work capitalized that was provided by a subsidiary to other affiliated companies. Capitalized own work relates mainly to the construction or expansion of the railway infrastructure.