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Gains or losses on financial assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Gains (losses) on financial instruments [abstract] |
Schedule of detail, by origin, of gains/losses on financial assets and liability | The detail, by origin, of Gains/losses on financial assets and liabilities:
EUR million
| 2025 | 2024 | 2023
Gains or losses on financial assets and liabilities not measured at fair value through profit or loss, net | 127 |  | (117) |  | 96 |
Financial assets at amortized cost | (89) |  | (190) |  | (3) |
Other financial assets and liabilities | 216 |  | 73 |  | 99 |
Of which debt instruments | 133 |  | 50 |  | 51 |
Gains or losses on financial assets and liabilities held for trading, net A | 1,017 |  | 1,344 |  | 2,316 |
Gains or losses on non-trading financial assets and liabilities mandatory at fair value through profit or loss | 1,106 |  | 495 |  | 198 |
Gains or losses on financial assets and liabilities measured at fair value through profit or loss, net A | (307) |  | 691 |  | (92) |
Gains or losses from hedge accounting, net | 12 |  | 14 |  | 69 |
| 1,955 |  | 2,427 |  | 2,587 |
A. Includes the net result obtained by transactions with debt securities, equity instruments, derivatives and short positions included in this portfolio when the Group jointly manages its risk in these instruments.
Schedule of exchange differences, net | As explained in note 44, the above breakdown should be analysed in conjunction with the 'Exchange differences, net':
EUR million
| 2025 | 2024 | 2023
Exchange differences, net | 407 |  | (216) |  | (22) |
Schedule of detail of asset balances measured at fair value through profit or loss | The detail of the amount of the asset balances is as follows:
EUR million
| 2025 | 2024 | 2023
Loans and receivables: | 80,218 |  | 72,931 |  | 51,072 |
Central banks | 14,632 |  | 12,966 |  | 17,717 |
Credit institutions | 26,380 |  | 27,722 |  | 14,520 |
Customers | 39,206 |  | 32,243 |  | 18,835 |
Debt instruments | 101,707 |  | 85,990 |  | 66,079 |
Equity instruments | 27,845 |  | 21,277 |  | 19,125 |
Derivatives | 58,355 |  | 64,100 |  | 56,328 |
| 268,125 |  | 244,298 |  | 192,604 |
Schedule of detail of liability balances measured at fair value through profit or loss | The detail of the amount of the liability balances is as follows:
EUR million
| 2025 | 2024 | 2023
Deposits | 106,003 |  | 87,374 |  | 80,503 |
Central banks | 15,471 |  | 15,074 |  | 9,017 |
Credit institutions | 28,482 |  | 27,909 |  | 19,597 |
Customer | 62,050 |  | 44,391 |  | 51,889 |
Marketable debt securities | 11,686 |  | 7,554 |  | 5,371 |
Short positions | 44,015 |  | 35,830 |  | 26,174 |
Derivatives | 51,968 |  | 57,753 |  | 50,589 |
Other financial liabilities | 22 |  | — |  | — |
| 213,694 |  | 188,511 |  | 162,637 |

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