ÖBB Annual Report 2025

Consolidated Financial Statements 290 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 98 The Group also includes the two structured entities SNCF Gustav Lease, F-92800 Puteaux, and SNCF Wolfgang Lease, F-92800 Puteaux, which were established in connection with a cross-border lease (see Section 30.3) and in which the Group holds no ownership interest. However, based on the terms of the agreements under which these companies were established, the Group receives substantially all of the income from their activities and net assets. The Group also currently has the opportunity to control the activities of these companies that have the most significant impact on their earnings. The equity and annual results of the key subsidiaries that are not included in the consolidated financial statements and in which at least 20% of the shares are held are presented below. The disclosures on equity and net income for the year were taken from the annual financial statements in accordance with the respective national accounting laws. The equity of foreign companies is translated into EUR at the exchange rate applicable on the reporting date. Net income is translated into EUR at the average rate. The figures were determined in accordance with the respective national account- ing law. Shareholders’ equity in kEUR Profit or loss in kEUR ÖBB Personenverkehr sub-group Dec 31, 2025*) Dec 31, 2024 2025*) 2024 100% Arverio Süd GmbH (formerly: Allegra Deutschland GmbH) 39 -316 -1 -7 100% Arverio Drive GmbH 238 238 -359 213 100% FZB Fahrzeugbetrieb GmbH 35 35 -8 0 100% Technical Services Slovakia, s.r.o. (in liquidation) 1,155 1,408 -242 341 49% LTS Immobilien GmbH 1,906 1,912 -6 30 40% ETL Lokservice GmbH 582 225 357 -659 24.5% One Mobility GmbH 867 1,144 -1,124 -725 Shareholders’ equity in kEUR Profit or loss in kEUR Rail Cargo Group Dec 31, 2025*) Dec 31, 2024 2025*) 2024 100% Rail Cargo Operator – Port/Rail Services GmbH 240 207 33 38 100% Rail Cargo Carrier – Serbia d.o.o. Beograd 327 247 114 17 100% LOGISZTÁR Kft. 552 347 176 -7 51% Rail Cargo Logistics – Serbia d.o.o. Beograd 74 73 1 -127 45% logMASter Kft. 142 188 -30 29 50% AUL Abfallumladelogistik Austria GmbH 122 46 52 -288 33% boxXagency Kft. 52 50 34 35 30% Agrochimtranspack Kft. n. A. 218 n. A. 6 Shareholders’ equity in kEUR Profit or loss in kEUR ÖBB Infrastruktur sub-group Dec 31, 2025*) Dec 31, 2024 2025*) 2024 100% Austrian Rail Construction & Consulting GmbH 180 174 7 5 100% Austrian Rail Construction & Consulting GmbH & Co KG 209 217 -1 7 100% Netz- und Streckenentwicklung GmbH 84 88 -4 -3 100% ÖBB-Stiftungs Management Gesellschaft mbH 106 105 0 4 60% ÖBB-BE GmbH 31 29 2 -3 60% ÖBB-BE GmbH & Co KG 19 28 -9 -4 Shareholders’ equity in kEUR Profit or loss in kEUR Others Dec 31, 2025*) Dec 31, 2024 2025*) 2024 100% OmegaTelos GmbH 4,332 4,685 -352 414 27.37% Verkehrsauskunft Österreich VAO GmbH 6,019 4,897 -1,504 -1,093 Abbreviations and footnotes n. A. not applicable. *) Preliminary values.