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Discontinued operations (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] |
Discontinued operations, consolidated income and cash flow statements | The following is a breakdown of the heading 'Profit/loss after tax from discontinued operations' at 31 December of 2025, 2024 and 2023:
EUR million | 2025 | 2024 | 2023
Entities held for sale |  |  |
Santander Bank Polska (Note 3) | 1,542 | 1,241 | 1,058
Profit/loss after tax from discontinued operations | 1,542 | 1,241 | 1,058
The following are the consolidated summary profit and loss accounts for the business held for sale in Poland:
EUR million
Condensed consolidated income statements | 2025 | 2024 | 2023
Interest margin | 3,006 |  | 2,881 |  | 2,611 |
Dividend income | 4 |  | 4 |  | 3 |
Investments accounted for using the equity method | 28 |  | 24 |  | 22 |
Net commissions | 685 |  | 634 |  | 562 |
Net trading income | 74 |  | 62 |  | 68 |
Other operating results | (77) |  | (109) |  | (94) |
Total income | 3,720 |  | 3,496 |  | 3,172 |
Administrative expenses, depreciation and amortisation cost | (1,014) |  | (885) |  | (793) |
Impairment of financial assets A | (285) |  | (508) |  | (658) |
Other results and provisions | (471) |  | (423) |  | (267) |
Profit before taxes | 1,950 |  | 1,680 |  | 1,454 |
Tax expense | (408) |  | (439) | (396)
Profit of the year | 1,542 |  | 1,241 |  | 1,058 |
A. Of which EUR 144 million correspond to renegotiations or contractual modifications at 31 December 2025 (EUR 334 and 457 million at 31 December 2024 and 2023, respectively).

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