BASF Report 2025

Other

The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.

The content of this section is voluntary, unaudited information, which was critically read by the auditor.

At a glance

€3,202 million

Sales

2024: €3,290 million

-€604 million

EBITDA before special items

2024: -€567 million

Sales in Other amounted to €3,202 million, below the prior-year level by €88 million. This was mainly due to lower sales in both commodity and energy trading.

EBITDA before special items of Other decreased slightly compared to the previous year. This was primarily due to increased LTI expenses and a lower earnings contribution from other businesses.

EBITDA in Other included special items of -€1,128 million in 2025. This included special charges in the amount of €595 million for restructuring measures as well as €328 million from the sale of BASF’s shares in the Nordlicht 1 and 2 wind farm projects.

Financial data – Othera

Million €

2025

2024

+/–

Sales to third parties

3,202

3,290

–2.7%

EBITDA before special items

–604

–567

–6.7%

of which costs for cross-divisional corporate research

–168

–183

8.3%

costs of corporate headquarters

–241

–232

–4.0%

other businesses

175

182

–3.9%

miscellaneous income and expenses

–371

–334

–11.0%

Special items in EBITDA

–1,128

–601

–87.7%

EBITDA

–1,732

–1,167

–48.4%

Depreciation and amortizationb

159

160

–0.9%

EBIT before special items

–752

–706

–6.5%

Special items in EBIT

–1,139

–622

–83.2%

Income from operations (EBIT)

–1,891

–1,328

–42.4%

Investments including acquisitionsc

131

240

–45.6%

Assets (December 31)d

18,299

19,647

–6.9%

Research and development expenses

254

276

–7.9%

a

The prior-year figures have been restated due to the planned divestiture of the automotive OEM coatings, automotive refinish coatings and surface treatment business units.

b

Depreciation and amortization of property, plant and equipment and intangible assets (including impairments and reversals of impairments), excluding depreciation and amortization, impairments or reversals of impairments attributable to the discontinued coatings business; previous year’s figures have been restated

c

Additions to property, plant and equipment and intangible assets excluding additions attributable to the discontinued coatings business; prior-year figures have been restated

d

Includes assets of businesses recognized under Other and reconciliation to assets of the BASF Group

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