ÖBB Annual Report 2025

Consolidated Financial Statements 232 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 40 The employee structure is as follows: Change Average Number of employees (headcount*) Dec 31, 2025 Dec 31, 2024 Reporting date in % 2025 2024 Salaried employees 20,678 19,790 888 4% 20,361 19,177 Workers 14,844 13,721 1,123 8% 14,512 13,105 Tenured employees 10,582 12,009 -1,427 -12% 11,298 12,718 Total (excl. apprentices) 46,104 45,520 584 1% 46,171 45,000 Apprentices**) 2,145 1,964 181 9% 1,844 1,731 Total (incl. apprentices) 48,249 47,484 765 2% 48,015 46,731 thereof foreign 5,738 5,755 -17 0% 5,823 5,591 *) Employees of non-Austrian subsidiaries are predominantly reported under salaried employees. **) In addition, 164 apprentices were employed by the Allgemeine Privatstiftung für berufliche Bildung (general private trust for vocational training) in the 2025 financial year. Change Average Number of employees (FTEs*) Dec 31, 2025 Dec 31, 2024 Reporting date in % 2025 2024 Salaried employees 20,106.3 19,247.5 858.8 4% 19,791.8 18,639.2 Workers 14,615.9 13,516.4 1,099.5 8% 14,299.6 12,904.8 Tenured employees 10,179.8 11,614.5 -1,434.7 -12% 10,902.6 12,305.0 Total (excl. apprentices) 44,902.0 44,378.4 523.6 1% 44,994.0 43,849.0 Apprentices**) 2,145.0 1,964.0 181.0 9% 1,844.4 1,730.3 Total (incl. apprentices) 47,047.0 46,342.4 704.6 2% 46,838.4 45,579.3 thereof foreign 5,690.6 5,713.4 -22.8 0% 5,779.1 5,541.8 *) Employees of non-Austrian subsidiaries are predominantly reported under salaried employees. **) In addition, 164 apprentices were employed by the Allgemeine Privatstiftung für berufliche Bildung (general private trust for vocational training) in the 2025 financial year. 9. Depreciation and amortization 2025 2024 in EUR million in EUR million Depreciation on property, plant and equipment 1,533.1 1,445.5 thereof low-value assets 14.1 15.3 Amortization of rights of use in connection with IFRS 16 163.0 146.5 Amortization of intangible assets 167.4 76.9 Depreciation on investment property 7.2 6.4 Less amortization of investment grants -163.3 -153.9 Total depreciation and amortization 1,707.4 1,521.4 An impairment test for intangible assets (with indefinite useful lives) using current planning data resulted in an impairment requirement of EUR 81.1 million for 2025 (py: none), which is reported under depreciation and amortization of intangible assets. For further information see Notes 14 and 15. 10. Other operating expenses The other operating expenses of the ÖBB Group are composed as follows 2025 2024 in EUR million in EUR million Operating costs 167.7 163.4 Compensation for travel and other expenses 56.5 55.4 Marketing, sales and customer service 36.2 39.6 Loss on disposal of property, plant and equipment and intangible assets 47.1 29.2 Non-income taxes 42.3 13.4 Legal and consultancy fees 22.3 27.5 Rent, lease and license expenses 20.9 20.1 Impairment losses/reversals on trade receivables 2.8 4.7 Miscellaneous other operating expenses 258.7 233.8 Total 654.5 587.1 The operating taxes item includes all non-income taxes and fees (electricity tax, motor vehicle tax, property tax, road tax, other taxes and fees, etc.). The increase on the prior year is mainly due to higher electricity charges for both traction power and non-traction power. Furthermore, higher other electricity charges led to an additional increase.