| (in € millions) | Opening | Provisions taken | Provisions used | Other reversals | Changes in consolidation scope and miscellaneous | Change in the part at less than one year | Currency translation differences | Closing |
|---|---|---|---|---|---|---|---|---|
| 01/01/2024 | 01/01/2024 Opening 6,599 |
01/01/2024 Provisions taken 3,072 |
01/01/2024 Provisions used (2,297) |
01/01/2024 Other reversals (249) |
01/01/2024 Changes in consolidation scope and miscellaneous 141 |
01/01/2024 Change in the part at less than one year 29 |
01/01/2024 Currency translation differences 10 |
01/01/2024 Closing 7,304 |
| Obligation to maintain the condition of concession assets | Obligation to maintain the condition of concession assets Opening 1,314 |
Obligation to maintain the condition of concession assets Provisions taken 314 |
Obligation to maintain the condition of concession assets Provisions used (139) |
Obligation to maintain the condition of concession assets Other reversals (67) |
Obligation to maintain the condition of concession assets Changes in consolidation scope and miscellaneous 4 |
Obligation to maintain the condition of concession assets Change in the part at less than one year - |
Obligation to maintain the condition of concession assets Currency translation differences (15) |
Obligation to maintain the condition of concession assets Closing 1,410 |
| After-sales service | After-sales service Opening 572 |
After-sales service Provisions taken 149 |
After-sales service Provisions used (152) |
After-sales service Other reversals (26) |
After-sales service Changes in consolidation scope and miscellaneous (3) |
After-sales service Change in the part at less than one year - |
After-sales service Currency translation differences 2 |
After-sales service Closing 542 |
| Losses on completion and construction project liabilities | Losses on completion and construction project liabilities Opening 1,908 |
Losses on completion and construction project liabilities Provisions taken 1,216 |
Losses on completion and construction project liabilities Provisions used (931) |
Losses on completion and construction project liabilities Other reversals (67) |
Losses on completion and construction project liabilities Changes in consolidation scope and miscellaneous 17 |
Losses on completion and construction project liabilities Change in the part at less than one year - |
Losses on completion and construction project liabilities Currency translation differences 0 |
Losses on completion and construction project liabilities Closing 2,143 |
| Disputes | Disputes Opening 791 |
Disputes Provisions taken 293 |
Disputes Provisions used (235) |
Disputes Other reversals (59) |
Disputes Changes in consolidation scope and miscellaneous (6) |
Disputes Change in the part at less than one year - |
Disputes Currency translation differences 4 |
Disputes Closing 787 |
| Restructuring costs | Restructuring costs Opening 22 |
Restructuring costs Provisions taken 30 |
Restructuring costs Provisions used (9) |
Restructuring costs Other reversals (7) |
Restructuring costs Changes in consolidation scope and miscellaneous (1) |
Restructuring costs Change in the part at less than one year - |
Restructuring costs Currency translation differences 0 |
Restructuring costs Closing 36 |
| Other current liabilities | Other current liabilities Opening 2,525 |
Other current liabilities Provisions taken 1,123 |
Other current liabilities Provisions used (795) |
Other current liabilities Other reversals (106) |
Other current liabilities Changes in consolidation scope and miscellaneous 49 |
Other current liabilities Change in the part at less than one year - |
Other current liabilities Currency translation differences (7) |
Other current liabilities Closing 2,789 |
| Reclassification of the part at less than one year | Reclassification of the part at less than one year Opening 172 |
Reclassification of the part at less than one year Provisions taken - |
Reclassification of the part at less than one year Provisions used - |
Reclassification of the part at less than one year Other reversals - |
Reclassification of the part at less than one year Changes in consolidation scope and miscellaneous (1) |
Reclassification of the part at less than one year Change in the part at less than one year (51) |
Reclassification of the part at less than one year Currency translation differences 0 |
Reclassification of the part at less than one year Closing 121 |
| 31/12/2024 | 31/12/2024 Opening 7,304 |
31/12/2024 Provisions taken 3,124 |
31/12/2024 Provisions used (2,260) |
31/12/2024 Other reversals (332) |
31/12/2024 Changes in consolidation scope and miscellaneous 58 |
31/12/2024 Change in the part at less than one year (51) |
31/12/2024 Currency translation differences (16) |
31/12/2024 Closing 7,828 |
| Obligation to maintain the condition of concession assets | Obligation to maintain the condition of concession assets Opening 1,410 |
Obligation to maintain the condition of concession assets Provisions taken 282 |
Obligation to maintain the condition of concession assets Provisions used (173) |
Obligation to maintain the condition of concession assets Other reversals (49) |
Obligation to maintain the condition of concession assets Changes in consolidation scope and miscellaneous 33 |
Obligation to maintain the condition of concession assets Change in the part at less than one year - |
Obligation to maintain the condition of concession assets Currency translation differences (3) |
Obligation to maintain the condition of concession assets Closing 1,500 |
| After-sales service | After-sales service Opening 542 |
After-sales service Provisions taken 186 |
After-sales service Provisions used (110) |
After-sales service Other reversals (17) |
After-sales service Changes in consolidation scope and miscellaneous 6 |
After-sales service Change in the part at less than one year - |
After-sales service Currency translation differences (8) |
After-sales service Closing 599 |
| Losses on completion and construction project liabilities | Losses on completion and construction project liabilities Opening 2,143 |
Losses on completion and construction project liabilities Provisions taken 1,307 |
Losses on completion and construction project liabilities Provisions used (1,025) |
Losses on completion and construction project liabilities Other reversals (83) |
Losses on completion and construction project liabilities Changes in consolidation scope and miscellaneous 13 |
Losses on completion and construction project liabilities Change in the part at less than one year - |
Losses on completion and construction project liabilities Currency translation differences (17) |
Losses on completion and construction project liabilities Closing 2,338 |
| Disputes | Disputes Opening 787 |
Disputes Provisions taken 357 |
Disputes Provisions used (189) |
Disputes Other reversals (67) |
Disputes Changes in consolidation scope and miscellaneous (20) |
Disputes Change in the part at less than one year - |
Disputes Currency translation differences (6) |
Disputes Closing 861 |
| Restructuring costs | Restructuring costs Opening 36 |
Restructuring costs Provisions taken 23 |
Restructuring costs Provisions used (26) |
Restructuring costs Other reversals (5) |
Restructuring costs Changes in consolidation scope and miscellaneous 1 |
Restructuring costs Change in the part at less than one year - |
Restructuring costs Currency translation differences (0) |
Restructuring costs Closing 28 |
| Other current liabilities | Other current liabilities Opening 2,789 |
Other current liabilities Provisions taken 1,130 |
Other current liabilities Provisions used (798) |
Other current liabilities Other reversals (77) |
Other current liabilities Changes in consolidation scope and miscellaneous (72) |
Other current liabilities Change in the part at less than one year - |
Other current liabilities Currency translation differences (50) |
Other current liabilities Closing 2,921 |
| Reclassification of the part at less than one year | Reclassification of the part at less than one year Opening 121 |
Reclassification of the part at less than one year Provisions taken - |
Reclassification of the part at less than one year Provisions used - |
Reclassification of the part at less than one year Other reversals - |
Reclassification of the part at less than one year Changes in consolidation scope and miscellaneous 4 |
Reclassification of the part at less than one year Change in the part at less than one year (19) |
Reclassification of the part at less than one year Currency translation differences 0 |
Reclassification of the part at less than one year Closing 105 |
| 31/12/2025 | 31/12/2025 Opening 7,828 |
31/12/2025 Provisions taken 3,285 |
31/12/2025 Provisions used (2,321) |
31/12/2025 Other reversals (300) |
31/12/2025 Changes in consolidation scope and miscellaneous (36) |
31/12/2025 Change in the part at less than one year (19) |
31/12/2025 Currency translation differences (84) |
31/12/2025 Closing 8,353 |
At 31 December 2025, contractual obligations to maintain the condition of concession assets mainly comprised €684 million for the ASF group (€666 million at 31 December 2024), €282 million for Cofiroute (€281 million at 31 December 2024), and €432 million for VINCI Airports (€404 million at 31 December 2024) including €157 million for ANA (€157 million at 31 December 2024) and €125 million for OMA (€107 million at 31 December 2024).
Provisions for other current liabilities mainly consist of individual provisions in amounts of less than €5 million. These include provisions for worksite restoration and removal costs for €282 million (€254 million at 31 December 2024).
Non-current provisions are recognised whenever, at the balance sheet date, the Group has a legal or constructive present obligation towards non-Group companies arising from a past event, whenever it is probable that the obligation will result in an outflow of resources with no consideration in return and whenever a reliable estimate can be made of the amount of the obligation. These provisions are measured at their present value, corresponding to the best estimate of the outflow of resources required to settle the corresponding obligation.
The part at less than one year of provisions not directly linked to the operating cycle is reported under “Current provisions”. The part at less than one year of other employee benefits is reported under “Other current liabilities”.
| (in € millions) | Opening | Provisions taken | Provisions used | Other reversals not used | Changes in consolidation scope and miscellaneous | Change in the part at less than one year | Currency translation differences | Closing |
|---|---|---|---|---|---|---|---|---|
| 01/01/2024 | 01/01/2024 Opening 961 |
01/01/2024 Provisions taken 181 |
01/01/2024 Provisions used (99) |
01/01/2024 Other reversals not used 0 |
01/01/2024 Changes in consolidation scope and miscellaneous 112 |
01/01/2024 Change in the part at less than one year (29) |
01/01/2024 Currency translation differences 0 |
01/01/2024 Closing 1,127 |
| Financial risks | Financial risks Opening 838 |
Financial risks Provisions taken 10 |
Financial risks Provisions used (14) |
Financial risks Other reversals not used (11) |
Financial risks Changes in consolidation scope and miscellaneous (49) |
Financial risks Change in the part at less than one year - |
Financial risks Currency translation differences 0 |
Financial risks Closing 774 |
| Other liabilities | Other liabilities Opening 462 |
Other liabilities Provisions taken 118 |
Other liabilities Provisions used (86) |
Other liabilities Other reversals not used (8) |
Other liabilities Changes in consolidation scope and miscellaneous (125) |
Other liabilities Change in the part at less than one year - |
Other liabilities Currency translation differences (3) |
Other liabilities Closing 358 |
| Reclassification of the part at less than one year | Reclassification of the part at less than one year Opening (172) |
Reclassification of the part at less than one year Provisions taken - |
Reclassification of the part at less than one year Provisions used - |
Reclassification of the part at less than one year Other reversals not used - |
Reclassification of the part at less than one year Changes in consolidation scope and miscellaneous 1 |
Reclassification of the part at less than one year Change in the part at less than one year 51 |
Reclassification of the part at less than one year Currency translation differences (0) |
Reclassification of the part at less than one year Closing (121) |
| 31/12/2024 | 31/12/2024 Opening 1,127 |
31/12/2024 Provisions taken 128 |
31/12/2024 Provisions used (100) |
31/12/2024 Other reversals not used (19) |
31/12/2024 Changes in consolidation scope and miscellaneous (173) |
31/12/2024 Change in the part at less than one year 51 |
31/12/2024 Currency translation differences (3) |
31/12/2024 Closing 1,011 |
| Financial risks | Financial risks Opening 774 |
Financial risks Provisions taken 51 |
Financial risks Provisions used (10) |
Financial risks Other reversals not used 0 |
Financial risks Changes in consolidation scope and miscellaneous 16 |
Financial risks Change in the part at less than one year - |
Financial risks Currency translation differences (0) |
Financial risks Closing 831 |
| Other liabilities | Other liabilities Opening 358 |
Other liabilities Provisions taken 129 |
Other liabilities Provisions used (183) |
Other liabilities Other reversals not used (10) |
Other liabilities Changes in consolidation scope and miscellaneous 51 |
Other liabilities Change in the part at less than one year - |
Other liabilities Currency translation differences (3) |
Other liabilities Closing 342 |
| Reclassification of the part at less than one year | Reclassification of the part at less than one year Opening (121) |
Reclassification of the part at less than one year Provisions taken - |
Reclassification of the part at less than one year Provisions used - |
Reclassification of the part at less than one year Other reversals not used - |
Reclassification of the part at less than one year Changes in consolidation scope and miscellaneous (4) |
Reclassification of the part at less than one year Change in the part at less than one year 19 |
Reclassification of the part at less than one year Currency translation differences (0) |
Reclassification of the part at less than one year Closing (105) |
|
31/12/2025 |
31/12/2025 Opening 1,011 |
31/12/2025 Provisions taken 181 |
31/12/2025 Provisions used (194) |
31/12/2025 Other reversals not used (10) |
31/12/2025 Changes in consolidation scope and miscellaneous 63 |
31/12/2025 Change in the part at less than one year 19 |
31/12/2025 Currency translation differences (3) |
31/12/2025 Closing 1,068 |
Provisions for financial risks include the Group’s share of the negative net equity of companies accounted for under the equity method.
Provisions for other liabilities, not directly linked to the operating cycle, include provisions for disputes and arbitration, some of which are described in Note M, “Note on litigation”. These amounted to €342 million at 31 December 2025 (€358 million at 31 December 2024), including €270 million at more than one year (€266 million at 31 December 2024).
