ÖBB Annual Report 2025

Consolidated Financial Statements 238 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 46 14. Property, plant and equipment 2025 in EUR million Land and buildings Rights of use for land and buildin gs Rolling stock Rights of use for rolling stock Technical equipment and machinery Rights of use Technical equipment and machinery, other furniture and fixtures Other equip- ment, furniture and fixtures Assets under con- struction Total Cost Cost as of Jan 1, 2025 35,591.4 391.9 9,472.3 850.5 12,733.6 10.4 465.7 11,546.9 71,062.7 Translation differences 2.0 1.0 17.1 4.6 1.2 0.2 0.4 0.1 26.8 Additions 1,162.2 20.5 633.7 178.5 486.1 1.7 52.7 1,978.3 4,513.7 Additions to the basis of consolidation 0.0 0.4 0.0 8.4 0.0 0.0 0.2 0.0 8.9 Disposals -262.3 -7.0 -115.3 -100.3 -129.8 -0.7 -32.6 -8.0 -655.9 Transfers 3,263.2 0.0 426.5 0.0 640.6 0.0 9.6 -4,353.3 -13.4 Cost as of Dec 31, 2025 39,756.6 406.8 10,434.3 941.7 13,731.7 11.7 495.9 9,164.1 74,942.7 Accumulated depreciation and amortization as of Jan 1, 2025 (incl. impairment) -12,338.7 -109.3 -4,997.1 -496.9 -7,357.8 -4.5 -356.2 -1.9 -25,662.5 Translation differences -0.9 -0.5 -12.2 -3.6 -0.9 -0.1 -0.4 -0.1 -18.6 Depreciation and amortization -666.3 -29.7 -371.8 -140.2 -432.1 -1.9 -54.1 0.0 -1,696.1 Additions to the basis of consolidation 0.0 -0.1 0.0 -2.9 0.0 0.0 -0.1 0.0 -3.1 Disposals 224.9 5.0 105.1 66.4 120.3 0.5 32.2 0.0 554.5 Transfers -1.9 0.0 0.0 0.0 1.9 0.0 0.0 0.0 0.0 Write-ups 2.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.6 Accumulated depreciation and amortization as of Dec 31, 2025 (incl. impairment) - 12,780.4 -134.6 -5,276.0 -577.1 -7,668.6 -5.9 -378.6 -2.0 -26,823.2 Carrying amounts before invest-ment grants as of Jan 1, 2025 23,252.6 282.6 4,475.1 353.6 5,375.8 5.9 109.5 11,545.0 45,400.2 Carrying amounts before invest-ment grants as of Dec 31, 2025 26,976.1 272.2 5,158.4 364.5 6,063.2 5.7 117.3 9,162.1 48,119.5 Investment grants As of Jan 1, 2025 -9,859.6 0.0 -289.3 0.0 -3,007.3 0.0 -12.0 -1,244.2 -14,412.3 Translation differences 0.0 0.0 0.0 0.0 -0.1 0.0 0.0 0.0 -0.1 Additions -148.2 0.0 -7.6 0.0 -39.9 0.0 -0.1 -206.2 -401.9 Disposals 112.3 0.0 1.7 0.0 37.6 0.0 3.8 0.3 155.7 Transfers -609.2 0.0 -37.1 0.0 -37.5 0.0 0.0 646.9 -36.8 Cost as of Dec 31, 2025 - 10,504.7 0.0 -332.2 0.0 -3,047.1 0.0 -8.3 -803.1 -14,695.4 Accumulated depreciation and amortizationas of Jan 1, 2025 5,942.4 0.0 160.2 0.0 2,541.3 0.0 10.5 0.0 8,654.4 Translation differences 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.1 Depreciation and amortization 108.0 0.0 11.3 0.0 38.7 0.0 0.4 0.0 158.4 Disposals -107.6 0.0 -1.4 0.0 -36.7 0.0 -3.7 0.0 -149.5 Transfers 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Accumulated depreciation and amortization as of Dec 31, 2025 5,942.7 0.0 170.2 0.0 2,543.3 0.0 7.1 0.0 8,663.4 Investment grants as of Jan 1, 2025 -3,917.2 0.0 -129.1 0.0 -466.0 0.0 -1.5 -1,244.2 -5,758.0 Investment grants as of Dec 31, 2025 -4,562.0 0.0 -162.1 0.0 -503.8 0.0 -1.1 -803.1 -6,032.1 Carrying amounts after invest- ment grants as of Jan 1, 2025 19,335.4 282.6 4,346.1 353.6 4,909.8 5.9 108.0 10,300.8 39,642.2 Carrying amounts after invest- ment grants as of Dec 31, 2025 22,414.1 272.2 4,996.3 364.5 5,559.4 5.7 116.2 8,359.0 42,087.4 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 46 14. Property, plant and equipment 2025 in EUR million Land and buildings Rights of use for land and buildin gs Rolling stock Rights of use for rolling stock T chnical equipment and machinery Rights of use T chnical equipment a d machinery, other furniture and fixtures Other equip- men , furniture and fixtures Assets under con- struction Total Cost Cost a of Jan 1, 2025 35,591.4 391.9 9,472.3 850.5 12,733.6 10.4 465.7 11,546.9 71,062.7 Transla i differences 2.0 1. 17.1 4.6 1.2 0.2 0.4 0.1 26.8 Additions 1,162.2 20.5 633.7 178.5 486.1 1.7 52.7 1,978.3 4,513.7 Additions to the basis of consolidation 0.0 0.4 0.0 8.4 0.0 0. 0. 0.0 8.9 Disposals -26 . -7. -115.3 -100.3 -129.8 -0.7 -32.6 -8.0 -655.9 Transfers 3,263.2 0.0 426.5 0.0 640.6 0.0 9.6 -4,353.3 -13.4 Cost as of Dec 31, 2025 39,756.6 406.8 10,434.3 941.7 13,731.7 11.7 495.9 9,164.1 74,942.7 Accumulated depreciation and amortization as of Jan 1, 2025 (incl. impairment) -12,338.7 -109.3 -4,997.1 -496.9 -7,357.8 -4.5 -356.2 -1.9 -25,662.5 Translation differences -0.9 -0.5 -12.2 -3.6 -0.9 -0. -0. -0.1 -18. Depreciation and amortization -666.3 -29.7 -371.8 -140.2 -432.1 -1.9 -54.1 0.0 -1,696.1 Additions to the basis of consolidation 0.0 -0.1 0.0 -2.9 0. 0. -0.1 0. -3.1 Disposals 224.9 5. 105.1 66.4 120.3 0.5 32.2 0. 554.5 Transfers -1.9 0. 0. 0. 1.9 0. 0. 0. 0.0 Write- ps 2.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.6 Accumulated depreciation and amortization as of Dec 31, 2025 (incl. impairment) - 12,780.4 -134.6 -5,276.0 -577.1 -7,668.6 -5.9 -378.6 -2.0 -26,823.2 Carrying amounts before invest-ment grants as of Jan 1, 2025 23,252.6 282.6 4,475.1 353.6 5,375.8 5.9 109.5 11,545.0 45,400.2 Carrying amounts before invest-ment grants as of Dec 31, 2025 26,976.1 272.2 5,158.4 364.5 6,063.2 5.7 117.3 9,162.1 48,119.5 Investment grants As of Jan 1, 2025 -9,859.6 0. -289.3 0. -3,007.3 0. -12. -1,244.2 -14,412.3 Transla i differences 0.0 0. 0.0 0. -0.1 0. 0. 0.0 0. Additions -148. 0. -7.6 0. -39.9 0. -0.1 -206.2 -40 .9 Disposals 112.3 0. 1. 0. 37.6 0. 3.8 0.3 155.7 Transfers -609.2 0.0 -37.1 0.0 -37.5 0.0 0.0 646.9 -36.8 Cost as of Dec 31, 2025 - 10,504.7 0.0 -332.2 0.0 -3,047.1 0.0 -8.3 -803.1 -14,695.4 Accumulated depreci tion and amortiz ti as of Ja 1, 2025 5,942.4 0. 160.2 0. 2,541.3 0. 10.5 0. 8,654.4 Translation differences 0.0 0. 0.0 0. 0.1 0. 0. 0. 0.1 Depreciation and amortization 108.0 0. 11.3 0. 38.7 0. 0.4 0. 158.4 Disposals -107.6 0. -1.4 0. -36.7 0. -3.7 0. -149.5 Transfers 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Accumulated depreciation and amortization as of Dec 31, 2025 5,942.7 0.0 170.2 0.0 2,543.3 0.0 7.1 0.0 8,663.4 Investment grants as of Jan 1, 2025 -3,917.2 0.0 -129.1 0.0 -466.0 0.0 -1.5 -1,244.2 -5,758.0 Investment grants as of Dec 31, 2025 -4,562.0 0.0 -162.1 0.0 -503.8 0.0 -1.1 -803.1 -6,032.1 Carryi g amounts after invest- ment grants as of Jan 1, 2025 19,335.4 282.6 4,346.1 353.6 4,909.8 5.9 108.0 10,300.8 39,642.2 Carryi g amounts after invest- ment grants as of Dec 31, 2025 22,414.1 272.2 4,996.3 364.5 5,559.4 5.7 116.2 8,359.0 42,087.4