Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 195 15. Intangible assets The classification of intangible assets and the changes in the financial year are stated in the following statement of changes in non-current assets. in EUR million Concessions, protective rights, licenses and development costs Investment grants to third parties Intangible assets in development phase Total Acquisition and manufacturing costs Acquisition/manufacturing costs as of 01.01.2025 303.7 2,064.9 149.4 2,518.1 Additions 24.4 324.2 47.8 396.3 Disposals -1.5 -0.3 -1.3 -3.1 Transfers 42.4 42.5 -82.8 2.1 Acquisition/manufacturing costs as of 31.12.2025 369.1 2,431.3 113.0 2,913.4 Accumulated depreciation and amortisation as of 01.01.2025 -207.1 -374.6 0.0 -581.7 Depreciation and amortisation -25.6 -27.7 0.0 -53.3 Disposals 1.4 0.1 0.0 1.5 Accumulated depreciation and amortisation as of 31.12.2025 -231.2 -402.2 0.0 -633.5 Carrying amounts before investment grants as of 01.01.2025 96.7 1,690.3 149.4 1,936.4 Carrying amounts before investment grants as of 31.12.2025 137.8 2,029.1 113.0 2,279.9 Investment grants As of 01.01.2025 -37.6 -889.3 0.0 -926.9 Additions -3.8 -65.8 0.0 -69.6 Transfers 5.1 -5.4 0.0 -0.3 As of 31.12.2025 -36.2 -960.5 0.0 -996.7 Accumulated depreciation and amortisation as of 01.01.2025 32.0 120.8 0.0 152.9 Depreciation and amortisation 0.1 3.8 0.0 3.9 Accumulated depreciation and amortisation as of 31.12.2025 32.1 124.7 0.0 156.8 Investment grants as of 01.01.2025 -5.5 -768.5 0.0 -774.0 Investment grants as of 31.12.2025 -4.1 -835.8 0.0 -839.9 Carrying amounts after investment grants as of 01.01.2025 91.2 921.9 149.4 1,162.4 Carrying amounts after investment grants as of 31.12.2025 133.7 1,193.3 113.0 1,439.9