Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 199 In its preliminary annual financial statements, BBT SE reports total income (other operating income) of approximately EUR 29.2 million (previous year: approximately EUR 26.6 million) and total expenses of approximately EUR 31.8 million (previous year: approximately EUR 30.9 million). In the 2025 financial year, BBT SE was paid approximately EUR 300.0 million (previous year: approximately EUR 150.0 million) as investment grants. The refunds contractually agreed with the state of Tyrol as part of the acquisition of the shares and the payments made by the Federal Government in conjunction with the cross-financing from the road sector reduced the federal grant and totalled approximately EUR 58.0 million (previous year: approximately EUR 55.5 million). The reporting date for Weichenwerk Wörth GmbH is 31.03. The company is included on the basis of interim financial statements as of 31.12. The business activities of Weichenwerk WörthGmbH comprise the manufacture and recycling of points and components, buffer stops and insulated joints, as well as the logistics and transport of the manufactured products and servicing activities for points. The object of LCA Logistik Center Austria SüdGmbH is the development of a dry port (branch of the Port of Trieste) in Fürnitz, Carinthia. The proportionate loss was recognised in full in the equity valuation and covered by shareholder contributions to equity. 18. Other financial assets 2025 in EUR million Current Non-current Total Investment 0.0 1.0 1.0 Financial assets – leasing 4.9 94.8 99.7 thereof from affiliated companies 4.9 94.8 99.7 Other financial assets 63.4 3.4 66.8 Total 68.3 99.2 167.5 thereof from affiliated companies 4.9 94.8 99.7 thereof measured at amortised cost 55.5 1.2 56.7 2024 in EUR million Current Non-current Total Investment 0.0 1.1 1.1 Financial assets – leasing 4.8 99.7 104.5 thereof from affiliated companies 4.8 99.7 104.5 Other financial assets 50.9 61.0 111.9 Total 55.7 161.8 217.5 thereof from affiliated companies 4.8 99.7 104.5 thereof measured at amortised cost 37.5 56.2 93.7 Financial assets – leasing Financial assets – leasing include finance lease receivables from the sub-lease agreement with companies in the rest of the ÖBB Group for the property in Lassallestrasse in the amount of approximately EUR 99.7 million (previous year: approximately EUR 104.4 million). Other financial assets Other financial assets include, among other things, residual balances remaining from terminated CBL transactions (Notes 30.1 a nd 30.3) amounting to more than approximately EUR 51.9 million (previous year: approximately EUR 88.8 million), as well as electricity derivatives in hedging relationships and not designated in hedging relationships amounting to approximately EUR 9.9 million (previous year: approximately EUR 18.2 million). Impairments The following table provides a summary of the credit risk for the financial assets.