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Discontinued operations | 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 | Discontinued operations As a result of the agreement for the sale of part of the Polish business, the effect of these businesses on the consolidated income statement of 2025 has been classified under the line item 'Profit/(loss) after tax from discontinued operations', with the same classification applied for comparative purposes in the consolidated income statement of years 2024 and 2023 (see Note 3). a) Breakdown 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
b) Gains or losses from entities held for sale 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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- Definition The disclosure of discontinued operations. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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