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Non-current assets held for sale and liabilities associated with non-current assets held for sale | 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] |
Non-current assets held for sale and liabilities associated with non-current assets held for sale | Non-current assets held for sale and liabilities associated with non-current assets held for sale a) Breakdown 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 |  | — |  | — |
At 31 December 2025, the provisions recognised for the total non current assets held for sale totalled EUR 2,357 million (EUR 2,606 million and EUR 2,956 million at 31 December 2024 and 2023, respectively). The charges recorded in those years amounted to EUR 131 million, EUR 163 million and EUR 139 million, respectively, and the recoveries during these exercises are amounted to EUR 59 million, EUR 71 million and EUR 88 million, respectively. b) Assets and liabilities from entities held for sale 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)
At 31 December 2025, the written-off assets totalled EUR 2,339 million from the Polish business held for sale. Consistent with the Group´s management model, the amounts related to the business held for sale in Poland are primarily reported within the Retail & Commercial Banking segment for primary segment information purposes. Additionally, a separate breakdown for the Poland geography is presented as a secondary segment. In addition, see the consolidated summary profit and loss accounts for the business for sale in Poland in Note 37.

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