BASF Report 2025

11. Financial Result

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.

Financial result

Million €

2025

2024

Interest income from cash and cash equivalents

306

337

Interest and dividend income from securities and loans

32

32

Interest income

338

369

Interest expenses

–893

–922

Interest result

–555

–553

 

 

 

 

 

 

Reversals of write-downs on / income from securities and loans

28

18

Income from the capitalization of borrowing costs

152

146

Interest income on income taxes

13

72

Miscellaneous financial income

42

29

Other financial income

235

264

Write-downs on / losses from securities and loans

–13

–7

Net interest expense from underfunded pension plans and similar obligations

–31

–89

Unwinding the discount on other noncurrent liabilities

–27

–18

Interest expenses on income taxes

–31

–7

Miscellaneous financial expenses

–79

–141

Other financial expenses

–180

–262

Other financial result

55

2

 

 

 

 

 

 

Financial result

–500

–551

Interest expenses declined primarily because of lower interest expenses for financial indebtedness.

The decrease in interest income on income taxes resulted from lower reversals of provisions for interest on taxes and lower tax credits.

The higher miscellaneous financial income resulted from a financial guarantee and the valuation of an option written as part of a divestiture.

The decrease in miscellaneous financial expenses was primarily due to lower expenses for financial guarantees and lower net expenses associated with the translation of loans and the measurement of the corresponding hedging instruments against interest and currency risks.

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