ÖBB Annual Report 2025

61 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 18 The total assets of the ÖBB Personenverkehr sub-group rose in the year under review by EUR721.4 million to EUR8,208.1 million (py: EUR7,486.7 million). As of the reporting date, the ratio of property, plant and equipment to total assets (PP&E ratio) was 72% (py: 73%). As of the same date, the PP&E-to-net-worth ratio was 28% (py: 30%), and the PP&E-to-net- worth ratio II was 109% (py: 102%). Working capital amounted to EUR249.6million (py: EUR211.0million). The increase in equity, by EUR31.6 million to EUR1,678.4million (py: EUR1,646.8 million), produced an equity ratio of 20% (py: 22%). The liabilities of the ÖBB Personenverkehr sub-group recorded a total increase of 12% to EUR 5,584.4 million (py: EUR4,997.0 million). Financial liabilities in the reporting period increased by EUR 788.2million or 22% to EUR4,409.1 million (py: EUR3,620.9 million). Net assets and financial position of the Rail Cargo Austria sub-group Overview Dec 31, 2025 Dec 31, 2024 Change Change in % Total assets in EUR million 1,535.9 1,615.4 -79.5 -5% PP&E-to-total-assets ratio in % 39% 34% 5% 15% PP&E-to-net-worth ratio in % 18% 42% -24% -57% Equity ratio in % 7% 14% -7% -50% Structure of the Consolidated Statement of Financial Position in EUR million Dec 31, 2023 Dec 31, 2024 Structure 2024 Dec 31, 2025 Structure 2025 Change from 2024 to 2025 Non-current assets 1,054.8 1,055.4 65% 1,036.8 68% -18.6 Current assets 524.8 560.0 35% 499.1 32% -60.9 Total assets 1,579.6 1,615.4 100% 1,535.9 100% -79.5 Shareholders’ equity 262.6 233.8 14% 106.3 7% -127.5 Non-current liabilities 603.1 750.6 46% 800.2 52% 49.6 Current liabilities 713.9 631.0 39% 629.4 41% -1.6 The total assets of the sub-group reduced compared to the prior year by EUR79.5million to EUR1,535.9 million (py: EUR1,615.4 million). As of the reporting date, the share of property, plant and equipment in total assets (PP&E ratio) was 39% (py: 34%). The PP&E-to-net-worth ratio was 18% (py: 42%). Working capital amounted to EUR116.1million (py: EUR125.7 million). Following a decrease in equity of EUR 127.5 million to EUR106.3 million (py: EUR233.8 million), the equity ratio as of December 31 was 7% (py: 14%). The sub-group’s liabilities increased in total by EUR56.7 million or 4% to EUR1,374.0 million (py: EUR1,317.3million). Financial liabilities increased to EUR 1,115.6 million (py: EUR 1045.1 million ). Net assets and financial position of the ÖBB Infrastruktur sub-group Overview Dec 31, 2025 Dec 31, 2024 Change Change in % Total assets in EUR million 37,483.8 35,230.7 2,253.1 6% PP&E-to-total-assets ratio in % 91% 92% -1% -1% PP&E-to-net-worth ratio in % 4% 4% 0% 0% PP&E-to-net-worth ratio II in % 97% 96% 1% 1% Equity ratio in % 4% 4% 0% 0% Structure of the Consolidated Statement of Financial Position in EUR million Dec 31, 2023 Dec 31, 2024 Structure 2024 Dec 31, 2025 Structure 2025 Change from 2024 to 2025 Non-current assets 31,983.5 34,402.6 98% 36,515.0 97% 2,112.4 Current assets 794.7 828.1 2% 968.8 3% 140.7 Total assets 32,778.2 35,230.7 100% 37,483.8 100% 2,253.1 Shareholders’ equity 1,362.7 1,435.8 4% 1,473.6 4% 37.8 Non-current liabilities 27,276.2 29,706.2 84% 31,694.5 85% 1,988.3 Current liabilities 4,139.3 4,088.7 12% 4,315.7 11% 227.0 MR18 |