ÖBB Annual Report 2025

239 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 47 2024 in EUR million Land and buildings Rights of use for land and buildings Rolling stock Rights of use for rolling stock Technical equipment and machinery Rights of use Technical equipment, machinery and other furniture and fixtures Other equipment furniture and equipment Assets under constru ction Total Cost Cost as of Jan 1, 2024 33,979.1 498.4 8,870.6 754.4 12,052.5 8.7 436.3 9,942.4 66,542.5 Translation differences -1.7 -1.1 -17.0 -3.4 -1.2 -0.1 -0.5 -0.1 -25.1 Additions 1,033.3 30.4 424.4 160.7 424.3 2.3 50.9 2,651.0 4,777.3 Additions to the basis of consolidation 150.0 8.3 2.9 0.0 84.6 0.0 6.7 59.2 311.7 Disposals -140.4 -29.2 -97.2 -61.4 -152.6 -0.5 -32.7 -8.4 -522.3 Change in reporting entities -9.5 0.0 0.0 0.0 -0.4 0.0 -0.5 0.0 -10.5 Transfers 580.5 -115.0 288.6 0.1 326.4 0.0 5.6 -1,097.3 -11.0 Cost as of Dec 31, 2024 35,591.4 391.9 9,472.3 850.5 12,733.6 10.4 465.7 11,546.9 71,062.7 Accumulated depreciation and amortization as of Jan 1, 2024 (incl. impairment) -11,773.3 -128.2 -4,764.6 -429.8 -7,070.1 -3.0 -332.4 -1.9 -24,503.5 Translation differences 0.6 0.4 12.0 2.5 1.0 0.1 0.4 0.1 17.0 Depreciation and amortization (incl. impairment) -646.5 -30.0 -328.3 -123.6 -408.4 -1.7 -53.4 0.0 -1,591.9 Additions to the basis of consolidation -16.3 -1.9 -1.8 0.0 -24.6 0.0 -3.8 0.0 -48.4 Disposals 117.3 26.0 85.7 53.9 143.9 0.2 32.5 0.0 459.5 Change in reporting entities 3.9 0.0 0.0 0.0 0.4 0.0 0.5 0.0 4.8 Transfers -24.5 24.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Accumulated depreciation and amortization as of Dec 31, 2024 (incl. impairment) -12,338.7 -109.3 -4,997.1 -496.9 -7,357.8 -4.5 -356.2 -1.9 -25,662.5 Carrying amounts before investment grants as of Jan 1, 2024 22,205.8 370.2 4,106.0 324.6 4,982.4 5.7 103.9 9,940.4 42,039.0 Carrying amounts before investment grants as of Dec 31, 2024 23,252.6 282.6 4,475.1 353.6 5,375.8 5.9 109.5 11,545.0 45,400.2 Investment grants As of Jan 1, 2024 -9,762.3 0.0 -254.0 0.0 -2,950.7 0.0 -10.5 -1,208.5 -14,185.9 Translation differences 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.1 Additions -78.9 0.0 -35.8 0.0 -28.6 0.0 -0.6 -193.6 -337.5 Company acquisition -50.9 0.0 0.0 0.0 -63.6 0.0 -1.2 -41.0 -156.7 Disposals 63.1 0.0 0.5 0.0 64.1 0.0 0.1 0.1 128.1 Change in reporting entities 0.7 0.0 0.0 0.0 0.2 0.0 0.2 0.0 1.1 Transfers -31.4 0.0 0.0 0.0 -28.8 0.0 0.0 198.7 138.5 Cost as of Dec 31, 2024 -9,859.6 0.0 -289.3 0.0 -3,007.3 0.0 -12.0 -1,244.2 -14,412.3 Accumulated depreciation and amortization as of Jan 1, 2024 5,883.6 0.0 151.9 0.0 2,545.2 0.0 10.0 0.0 8,590.7 Translation differences 0.0 0.0 0.0 0.0 -0.1 0.0 0.0 0.0 -0.1 Depreciation and amortization 99.8 0.0 8.8 0.0 39.2 0.0 0.4 0.0 148.1 Company acquisition 17.5 0.0 0.0 0.0 20.7 0.0 0.4 0.0 38.6 Disposals -58.1 0.0 -0.4 0.0 -63.5 0.0 -0.1 0.0 -122.2 Change in reporting entities -0.4 0.0 0.0 0.0 -0.2 0.0 -0.2 0.0 -0.7 Accumulated depreciation and amortization as of Dec 31, 2024 5,942.4 0.0 160.2 0.0 2,541.3 0.0 10.5 0.0 8,654.4 Investment grants as of Jan 1, 2024 -3,878.7 0.0 -102.1 0.0 -405.5 0.0 -0.5 -1,208.5 -5,595.3 Investment grants as of Dec 31, 2024 -3,917.2 0.0 -129.1 0.0 -466.0 0.0 -1.5 -1,244.2 -5,758.0 Carrying amounts after investment grants as of Jan 1, 2024 18,327.1 370.2 4,003.8 324.6 4,576.9 5.7 103.4 8,732.0 36,443.7 Carrying amounts after investment grants as of Dec 31, 2024 19,335.4 282.6 4,346.1 353.6 4,909.8 5.9 108.0 10,300.8 39,642.2