ÖBB Annual Report 2025

231 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 39 6. Other operating income 2025 2024 in EUR million in EUR million Government grant pursuant to Section 42 of the Austrian Federal Railways Act 2,604.9 2,471.8 Income from disposal of property, plant and equipment, and intangible assets, as investment property and non-current assets held for sale 29.0 35.4 Compensation received 19.8 10.6 Exchange rate differences 10.2 13.2 Miscellaneous other operating income 125.2 115.0 Total 2,789.1 2,646.0 The government grant pursuant to Section42 Federal Railways Act is granted for the provision, operation, and maintenance of the railway infrastructure and for expansion and reinvestment as well as for the fulfillment of the statutory tasks insofar as the revenues that can be achieved by the users of the railway infrastructure (infrastructure usage charge) do not cover the expenses incurred with economical and efficient management. Further information on the grant contract is provided in Note32. Miscellaneous other operating income includes, among other things, income from penalties, apprenticeship subsidies, and derecognition of old liabilities. 7. Cost of materials and purchased services 2025 2024 Cost of materials and purchased services in EUR million in EUR million Raw materials and supplies 297.2 267.7 Electricity 240.1 280.0 Other expenses for materials 138.8 138.8 Subtotal expenses for materials 676.1 686.5 Third-party transport services 783.0 667.5 Infrastructure usage charge 261.8 231.4 Rent for rail and road vehicles 235.2 216.2 Other services received 888.5 825.1 Subtotal expenses for services received 2,168.5 1,940.2 Total 2,844.6 2,626.7 There are three long-term electricity procurement contracts, two of which are recognized as derivatives, as sales are also regularly made and one electricity procurement contract, which is purchased at the EPEX spot price. For information on non-current liabilities, please refer to Note 28.2. The other cost of materials mainly comprises expenses for liquid fuels. Expenses for other services received mainly comprise freight forwarding services, incoming and customs duties, and goods and services which cannot be capitalized in connec- tion with repairs, maintenance, cleaning, and other services. The production cost of sold real estate recovery projects, which is recognized as an expense, amounted to EUR 4.8 million (py: EUR 0.5 million). 8. Personnel expenses and employees 2025 2024 in EUR million in EUR million Wages and salaries 2,928.8 2,787.8 Statutory social security contributions 726.7 687.9 Expenses for severance payments 38.4 36.3 Pension costs 37.4 36.3 Other social expenses 5.6 5.6 Total 3,736.9 3,553.9 The interest cost resulting from the discounting of personnel provisions is stated in Personnel expenses.