BASF Report 2025

Balance Sheet

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.

BASF Group

BASF Group – Balance sheet

Assets

 

 

 

Million €

Expla­nations in Note

December 31, 2025

December 31, 2024

Intangible assets

[14]

9,692

11,983

Property, plant and equipment

[14]

25,405

27,197

Integral investments accounted for using the equity method

[10]

1,746

2,399

Non-integral investments accounted for using the equity method

[10]

3,247

3,411

Other financial assets

[10]

1,055

1,165

Deferred tax assets

[12]

544

574

Receivables for income taxes

 

97

88

Other receivables and miscellaneous assets

[17]

2,702

2,366

Noncurrent assets

 

44,489

49,183

 

 

 

 

 

 

 

 

Inventories

[16]

12,168

13,681

Accounts receivable, trade

[17]

8,325

10,393

Receivables for income taxes

 

696

740

Other receivables and miscellaneous assets

[17]

3,762

3,256

Marketable securities

 

89

67

Cash and cash equivalents

[26]

2,670

2,914

Assets of disposal groups

[3]

3,973

181

Current assets

 

31,684

31,232

Total assets

 

76,174

80,415

 

 

 

 

 

 

 

 

Equity and liabilities

Million €

Expla­nations in Note

December 31, 2025

December 31, 2024

Subscribed capital

[18]

1,142

1,142

Capital reserves

[18]

3,131

3,139

Retained earnings

[18]

29,931

30,883

Other comprehensive income

[19]

–1,009

435

Equity attributable to shareholders of BASF SE

 

33,194

35,599

Noncontrolling interests

[13]

1,143

1,284

Equity

 

34,338

36,884

 

 

 

 

 

 

 

 

Provisions for pensions and similar obligations

[21]

1,832

2,403

Deferred tax liabilities

[12]

953

1,005

Income tax provisions

[12]

401

335

Other provisions

[22]

1,854

1,883

Financial indebtedness

[20]

18,481

19,122

Other liabilities

[20]

1,903

1,744

Noncurrent liabilities

 

25,424

26,492

 

 

 

 

 

 

 

 

Accounts payable, trade

[20]

5,484

6,923

Provisions

[22]

3,693

3,320

Liabilities for income taxes

[12]

213

404

Financial indebtedness

[20]

2,608

2,639

Other liabilities

[20]

3,405

3,714

Liabilities of disposal groups

[3]

1,008

39

Current liabilities

 

16,411

17,039

Total equity and liabilities

 

76,174

80,415

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