ÖBB Annual Report 2025

241 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 49 15. Intangible assets 2025 in EUR million Concessions, property rights, licenses and development costs Investment grants to third parties Goodwill Intangible assets under development Total Cost Cost as of Jan 1, 2025 633.1 2,067.7 268.7 187.7 3,157.1 Translation differences 0.7 0.0 12.2 0.0 12.9 Additions 32.0 324.2 0.0 89.2 445.4 Disposals -50.9 -0.3 0.0 -1.7 -52.9 Transfers 77.0 36.6 0.0 -111.5 2.1 Cost as of Dec 31, 2025 691.8 2,428.2 280.9 163.7 3,564.6 Accumulated depreciation and amortization as of Jan 1, 2025 (incl. impairment) -453.4 -377.3 -142.4 0.0 -973.1 Translation differences -0.6 0.0 -10.4 0.0 -11.0 Depreciation and amortization -58.4 -27.6 -81.1 -0.3 -167.4 Disposals 44.0 0.1 0.0 0.3 44.4 Accumulated depreciation and amortization as of Dec 31, 2025 (incl. impairment) -468.4 -404.8 -233.9 0.0 -1,107.1 Carrying amounts before investment grants as of Jan 1, 2025 179.7 1,690.4 126.3 187.7 2,184.1 Carrying amounts before investment grants as of Dec 31, 2025 223.4 2,023.3 47.0 163.7 2,457.5 Investment grants As of Jan 1, 2025 -41.0 -886.7 0.0 -5.2 -932.9 Additions -4.4 -65.8 0.0 0.0 -70.3 Transfers -0.2 -5.4 0.0 5.2 -0.3 As of Dec 31, 2025 -45.6 -957.8 0.0 0.0 -1,003.4 Accumulated depreciation and amortization as of Jan 1, 2025 32.8 120.6 0.0 0.0 153.4 Depreciation and amortization 1.2 3.7 0.0 0.0 4.9 Accumulated depreciation and amortization as of Dec 31, 2025 34.0 124.3 0.0 0.0 158.3 Investment grants as of Jan 1, 2025 -8.2 -766.0 0.0 -5.2 -779.5 Investment grants as of Dec 31, 2025 -11.6 -833.5 0.0 0.0 -845.2 Carrying amounts after investment grants as of Jan 1, 2025 171.5 924.4 126.3 182.4 1,404.6 Carrying amounts after investment grants as of Dec 31, 2025 211.8 1,189.8 47.0 163.7 1,612.3