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Provisions, income tax liabilities and other liabilities - Total Expense for Pensions and Other Post-employment Benefits Allocated between Income Statement (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of defined benefit plans [line items] |  |  |  |  |
Cost of sales | € 13,205 | € 12,628 | [1] | € 11,882 | [1]
Research and development expenses | 7,394 | 6,507 | [1] | 6,501 | [1]
Selling and general expenses | 9,183 | 8,933 | [1] | 8,739 | [1]
Other operating (income)/expenses, net | 3,789 | 2,979 |  | 1,231 |
Financial expenses | 1,073 | 1,293 | [1],[2],[3] | 430 | [1],[2],[3],[4]
Net income excluding the exchanged/held-for-exchange Animal Health business | 64 | 338 | [1] | 401 | [1]
Pensions and other post-employment benefits |  |  |  |  |
Disclosure of defined benefit plans [line items] |  |  |  |  |
Cost of sales | 32 | 33 |  | 53 |
Research and development expenses | 17 | 28 |  | 51 |
Selling and general expenses | 42 | 57 |  | 78 |
Other operating (income)/expenses, net | 4 | 5 |  | (2) |
Restructuring costs | (64) | (9) |  | (59) |
Financial expenses | 60 | 67 |  | 42 |
Net income excluding the exchanged/held-for-exchange Animal Health business | 9 | 9 |  | 5 |
Total | € 100 | € 190 |  | € 168 |
[1] | Figures for comparative periods (2023 and 2022) have been re-presented on a consistent basis to reflect the classification of Opella as a discontinued operation
[2] | (a)Figures for comparative periods (2023 and 2022) have been re-presented on a consistent basis to reflect the classification of Opella as a discontinued operation.
[3] | (a)Figures for comparative periods (2023 and 2022) have been re-presented on a consistent basis to reflect the classification of Opella as a discontinued operation.
[4] | 2022 business operating income has been recast from the amount previously reported to include the one-time income of €952 million from the Libtayo transaction (€706 million net of tax)

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard -URIDate 2023-03-23 + Details
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