Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 204 The following table shows 100% of the financial information for WS Service GmbH, the Group subsidiary with non- controlling interests (49%). 31.12.2025 31.12.2024 in EUR million in EUR million Non-current assets 0.6 0.5 Current assets 4.3 6.5 Non-current liabilities 0.0*) 0.0*) Current liabilities 3.3 5.2 Net assets 1.7 1.8 Carrying amount of non-controlling interests (pro rata) 0.8 0.9 Sales revenue 16.6 15.5 Profit / Loss -1.2 1.8 Other comprehensive income 0.0 0.0 Overall result -1.2 1.8 Profit / loss attributable to non-controlling interests -0.6 0.9 Other comprehensive income attributable to non-controlling interests 0.0 0.0 Cash flow from operating activity -0.2 1.8 Cash flow from investment activity -0.3 -0.2 Cash flow from financing activity -1.4 -0.4 Net increase (net reduction) in cash and cash equivalents -1.8 1.2 *) Smallest amount. 24. Reserves and retained earnings The capital reserves amount to approximately EUR 541.6 million (previous year: approximately EUR 541.6 million). These largely result from reorganisation processes in the past. The increase of approximately EUR 2.7 million in 2024 relates to a capital reserve arising from a de-merger and comprises the transferred equity and the effects of the extinguishment of intra-Group balances resulting from the de-merger by absorption of the Infrastructure business unit of Graz-Köflacher Bahn und Busbetrieb GmbH (see Note 2). The cash flow hedge reserve developed as follows: Cash flow hedge reserve in EUR million Development of carrying amount Income taxes included therein As of 31.12.2023 = 01.01.2024 -47.9 14.3 Changes in the fair values -5.1 1.5 Realised gains and losses 38.7 -11.6 As of 31.12.2024 -14.3 4.3 Changes in the fair values -8.0 2.4 Realised gains and losses 21.3 -6.4 As of 31.12.2025 -0.9 0.3 In addition, actuarial losses arising from the remeasurement of severance and pension provisions amounting to approximately EUR 1.3 million (previous year: approximately EUR 5.1 million) are recognised in the item “Remeasurements of defined benefit plans”. Further information about equity can be found in the statement of changes in equity. The income taxes included in other comprehensive income only relate to taxable items. The cash flow hedge reserve relates exclusively to commodity derivatives and here exclusively to electricity forwards and futures.