Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 192 14. Property, plant and equipment The classification of property, plant and equipment, changes during the financial year and the development of investment grants to property, plant and equipment are stated in the following statement of changes in non-current assets. in EUR million Land and buildings Rights of use asset for land and buildings Vehicle fleet Technical equipment and machinery Other plant, furniture and fixtures Rights of use asset for other property, plant and equipment Assets under construction Total Acquisition and manufacturing costs Acquisition/manufacturing costs as of 01.01.2025 34,791.7 168.6 504.3 12,407.1 215.0 0.2 9,599.5 57,686.3 Additions 1,154.4 4.6 45.2 459.0 20.6 0.9 1,586.8 3,271.4 Disposals -246.4 -0.7 -16.4 -123.6 -8.0 -0.2 -2.9 -398.3 Transfers 3,252.8 0.0 29.0 626.4 4.9 0.0 -3,926.7 -13.6 Acquisition/manufacturing costs as of 31.12.2025 38,952.4 172.5 562.0 13,368.8 232.6 0.9 7,256.6 60,545.8 Accumulated depreciation and amortisation as of 01.01.2025 -11,974.0 -44.8 -366.2 -7,140.0 -171.4 -0.2 0.0 -19,696.6 Depreciation and amortisation -649.6 -11.1 -34.3 -417.2 -16.8 0.0 0.0 -1,129.0 Disposals 211.7 0.6 14.5 114.3 7.8 0.2 0.0 349.1 Transfers -1.9 0.0 0.0 1.9 0.0 0.0 0.0 0.0 Accumulated depreciation and amortisation as of 31.12.2025 -12,413.8 -55.3 -386.1 -7,441.0 -180.3 0.0 0.0 -20,476.5 Carrying amounts before investment grants as of 01.01.2025 22,817.6 123.8 138.1 5,267.1 43.7 0.0 9,599.5 37,989.8 Carrying amounts before investment grants as of 31.12.2025 26,538.6 117.2 176.0 5,927.8 52.3 0.9 7,256.6 40,069.4 Investment grants As of 01.01.2025 -9,856.3 0.0 -5.4 -3,008.4 -5.5 0.0 -1,240.1 -14,115.6 Additions -148.2 0.0 0.0 -39.9 -0.1 0.0 -196.8 -384.9 Disposals 112.3 0.0 0.0 36.8 0.1 0.0 0.3 149.5 Transfers -609.2 0.0 0.0 -37.5 0.0 0.0 646.9 0.3 As of 31.12.2025 -10,501.3 0.0 -5.3 -3,048.9 -5.5 0.0 -789.6 -14,350.6 Accumulated depreciation and amortisation as of 01.01.2025 5,942.8 0.0 5.3 2,539.7 5.0 0.0 0.0 8,492.8 Depreciation and amortisation 107.9 0.0 0.1 39.0 0.2 0.0 0.0 147.1 Disposals -107.7 0.0 0.0 -36.0 -0.1 0.0 0.0 -143.8 Accumulated depreciation and amortisation as of 31.12.2025 5,943.0 0.0 5.3 2,542.8 5.1 0.0 0.0 8,496.2 Investment grants as of 01.01.2025 -3,913.5 0.0 -0.1 -468.7 -0.4 0.0 -1,240.1 -5,622.7 Investment grants as of 31.12.2025 -4,558.3 0.0 0.0 -506.1 -0.3 0.0 -789.6 -5,854.4 Carrying amounts after investment grants as of 01.01.2025 18,904.1 123.8 138.0 4,798.5 43.3 0.0*) 8,359.4 32,367.0 Carrying amounts after investment grants as of 31.12.2025 21,980.3 117.2 176.0 5,421.7 51.9 0.9 6,467.0 34,215.0 *) Smallest amount.