Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 201 20. Trade and other receivables This item is classified as follows: 31.12.2025 in EUR million Current Non-current Total Trade receivables 231.7 0.0 231.7 thereof from affiliated companies 113.9 0.0 113.9 thereof contract assets (construction contracts) 14.8 0.0 14.8 Other receivables and assets 511.0 79.0 590.0 thereof financial instruments 58.1 21.6 79.7 Total 742.7 79.0 821.7 31.12.2024 in EUR million Current Non-current Total Trade receivables 242.1 0.0 242.1 thereof from affiliated companies 113.1 0.0 113.1 thereof contract assets (construction contracts) 19.7 0.0 19.7 Other receivables and assets 394.0 73.4 467.4 thereof financial instruments 38.6 21.4 60.0 Total 636.1 73.4 709.5 The carrying amounts of the trade and other receivables (insofar as they are financial instruments) correspond approximately to the fair value due to the short term. Trade receivables include receivables amounting to approximately EUR 0.4 million (previous year: approximately EUR 0.7 million) with a remaining term of more than one year. The trade receivables include contract assets in the amount of approximately EUR 14.8 million (previous year: approximately EUR 16.7 million) in conjunction with services for third parties for which the performance obligation has not be fulfilled. The other receivables and assets contain, above all, pre-paid liability charges to the Federal Government in the amount of approximately EUR 48.6 million (previous year: approximately EUR 57.1 million), input tax on advance payment invoices in the amount of approximately EUR 53.5 million (previous year: approximately EUR 59.5 million), input tax credits from the previous return periods November and December in the amount of EUR 161.6 million (previous year: approximately EUR 154.8 million), the salaries for January disbursed in December in the amount of EUR 24.4 million (previous year: approximately EUR 27.1 million), receivables from the grant contract in accordance with Section 42 Federal Railways Act (Bundesbahngesetz) in the amount of approximately EUR 182.6 million (previous year: EUR 69.3 million, receivables from grants in the amount of approximately EUR 10.7 million (previous year: approximately EUR. 9.3 million), and receivables from investment grants of approximately EUR 22.3 million (previous year: approximately EUR 17.6 million) and land sales of approximately EUR 36.3 million (previous year: approximately EUR 33.9 million). Impairments developed as follows: Trade receivables Other receivables in EUR million 2025 2024 2025 2024 As of 01.01. 10.0 15.0 0.4 0.4 Utilisation -1.5 -4.4 0.0 0.0 Reclassification 0.4 0.0 0.0 0.0 Net remeasurement of impairments 2.4 -0.7 0.0 0.0 As of 31.12. 11.3 10.0 0.4 0.4 The following information relates only to receivables insofar as they constitute financial instruments. The following table contains information on the credit risk and expected credit losses from the other receivables: