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Non-current assets held for sale and liabilities associated with non-current assets held for sale (Tables) | 12 Months Ended
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Dec. 31, 2025
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] |
Schedule of non-current assets | The detail of Non-current assets held for sale in the consolidated balance sheets is as follows:
EUR million | 2025 | 2024 | 2023
Tangible assets | 2,850 |  | 2,851 |  | 2,991 |
Foreclosed assets | 2,487 |  | 2,621 |  | 2,773 |
Of which property assets in Spain | 1,705 |  | 1,896 |  | 2,138 |
Other tangible assets held for sale | 363 |  | 230 |  | 218 |
Entities held for sale | 72,148 |  | 1,137 |  | — |
Caceis (Note 3) | — |  | 1,137 |  | — |
Santander Bank Polska S.A. (Note 3) | 72,148 |  | — |  | — |
Other assets | 13 |  | 14 |  | 23 |
Total non-current assets held for sale | 75,011 |  | 4,002 |  | 3,014 |
EUR million | 2025 | 2024 | 2023
Entities held for sale |  |  |
Santander Bank Polska S.A. (Note 2) | 62,995 |  | — |  | — |
Total Liabilities associated with non-current assets held for sale | 62,995 |  | — |  | — |
Discontinued operations, consolidated balance sheet | The following is the consolidated balance sheet and consolidated summary cash flow statements for the Polish business held for sale:
EUR million
Condensed consolidated balance sheet | 2025
Cash, cash balances at central banks and other deposits on demand | 2,515
Financial assets held for trading | 1,956
Financial assets designated at fair value through other comprehensive income | 8,173
Financial assets at amortised cost | 55,642
Intangible assets | 1,335
Tax assets | 1,224
Other assets | 1,303
Total assets | 72,148
EUR million
Condensed consolidated balance sheet | 2025
Financial liabilities held for trading | 842 |
Financial liabilities at amortised cost | 59,704 |
Provisions | 603 |
Tax liabilities | 1,335 |
Other liabilities | 511 |
Total liabilities | 62,995 |
EUR million
Other comprehensive income | 2025
Items that will not be reclassified to profit or loss | 56 |
Actuarial gains or losses on defined benefit pension plans | — |
Changes in the fair value of equity instruments measured at fair value through other comprehensive income | 56 |
Items that may be reclassified to profit or loss | (590) |
Hedges of net investments in foreign operations (effective portion) | (522) |
Exchange differences | (164) |
Cash flow hedges (effective portion) | 98 |
Debt instruments at fair value with changes in other comprehensive income | 8 |
Share in other income and expenses recognised in investments, joint ventures and associates | (10) |
EUR million
Condensed consolidated statements of cash flows | 2025 | 2024 | 2023
A) Cash flows from operating activities | 1,405 | 1,705 | 352
B) Cash flows from investing activities | (98) | (96) | (91)
C) Cash flows from financing activities | (1,301) | (1,194) | (591)
D) Effect of foreign exchange rate differences | 20 | 27 | 143
E) Net increase/(decrease) in cash and cash equivalents | 26 | 442 | (187)

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