Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 212 27. Trade payables and other liabilities 2025 in EUR million Current Non-current Total Trade payables 1,117.0 0.0 1,117.0 thereof from affiliated companies 106.5 0.0 106.5 thereof to third parties 1,010.5 0.0 1,010.5 Other liabilities 328.4 171.4 499.8 thereof deferrals relating to federal grants 141.2 0.0 141.2 thereof deferrals relating to personnel 83.2 0.0 83.2 thereof taxes 26.6 0.0 26.6 thereof social security 31.1 0.0 31.1 thereof income tax group allocation 1.0 0.0 1.0 thereof miscellaneous liabilities 45.3 171.4 216.7 Total 1,445.4 171.4 1,616.8 2024 in EUR million Current Non-current Total Trade payables 1,272.9 0.0 1,272.9 thereof from affiliated companies 129.5 0.0 129.5 thereof to third parties 1,143.4 0.0 1,143.4 Other liabilities 512.3 26.3 538.6 thereof deferrals relating to federal grants 244.4 0.0 244.4 thereof deferrals relating to personnel 99.1 0.0 99.1 thereof taxes 26.9 0.0 26.9 thereof social security 25.7 0.0 25.7 thereof income tax group allocation 6.8 0.0 6.8 thereof miscellaneous liabilities 109.4 26.3 135.7 Total 1,785.2 26.3 1,811.5 Trade payables include liabilities amounting to approximately EUR 105.3 million (previous year: approximately EUR 64.3 million) with a remaining maturity of more than one year which, pursuant to IAS 1.70, are nevertheless required to be presented as current liabilities. The adjustment under Section 42 Federal Training Act (BBG) stems from the adjustment of federal grants, on the one hand, due to the lower level of implementation of the framework plan and interest rate adjustments, and, on the other hand, from improvements in results linked to performance gains in operational management. The accruals for personnel primarily include, above all, the items “Overtime” und “Unused holidays” in the sum of approximately EUR 66.9 million (previous year: approximately EUR 78.8 million). The other accruals within other liabilities mainly comprise deferred income from building lease and rental agreements in the sum of approximately EUR 0.0 million (previous year: approximately EUR 1.7 million). Further information on the accrual for federal subsidies can be found in Not e 32.