Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 187 The employee structure is as follows: Change Average Number of employees 31.12.2025 31.12.2024 Reporting date in % 2025 2024 Employees 7,564 7,003 561 8% 7,341 6,700 Workers 4,529 4,294 235 5% 4,474 4,170 Tenured employees 5,307 6,054 -747 -12% 5,687 6,437 Total active employees 17,400 17,351 49 0% 17,502 17,307 Apprentices 1,775 1,636 139 8% 1,508 1,429 Total incl. apprentices 19,175 18,987 188 1% 19,010 18,736 Change Average Number of employees (FTE) 31.12.2025 31.12.2024 Reporting date in % 2025 2024 Employees 7,357.5 6,811.5 546.0 8% 7,138.3 6,516.6 Workers 4,508.7 4,276.0 232.7 5% 4,456.3 4,153.5 Tenured employees 5,171.6 5,922.9 -751.3 -13% 5,554.6 6,303.2 Total active employees 17,037.8 17,010.4 27.4 0% 17,149.2 16,973.3 Apprentices 1,775.0 1,636.0 139.0 8% 1,507.8 1,429.2 Total incl. apprentices 18,812.8 18,646.4 166.4 1% 18,657.0 18,402.5 9. Depreciation and amortisation 2025 2024 in EUR million in EUR million Depreciation on property, plant and equipment 1,129.0 1,087.2 Amortisation of intangible assets 53.3 49.6 Depreciation on investment property 10.9 8.5 Less amortisation of investment grants -151.1 -145.0 Total depreciation and amortisation 1,042.2 1,000.4 10. Other operating expenses and impairment losses on trade receivables Other operating expenses and impairment losses on trade receivables of the ÖBB-Infrastruktur Group are made up as follows: 2025 2024 in EUR million in EUR million Operating costs (including IT) 151.3 149.2 Office requirements 86.7 81.7 Loss on disposal of property, plant and equipment and intangible assets 37.5 27.5 Operating taxes 34.2 6.2 Holding levy 21.2 21.2 Travel costs 19.3 18.9 Training and continuing education 7.8 8.8 Miscellaneous 136.3 134.5 Total other operating expenses 494.4 448.1 Impairment losses / reversals on trade receivables 2.5 -0.8 Total 496.9 447.3 thereof from affiliated companies 207.1 196.8 The operating taxes item includes all non-income-related taxes (electricity tax, motor vehicle tax, property tax, road user tax and other taxes and duties etc.). The year-on-year increase is mainly due to higher electricity charges for both traction power and non-traction power. In addition, higher other electricity charges led to a further increase. Miscellaneous other operating expenses apply, in particular, to the cost of short-term leases and leases for low-value assets as well as licence expenses, expense allowances, insurance, damage claims, marketing and advertising costs, the hiring of staff, payments to affiliated companies for transport services for employees and company kitchens.