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v3.25.4

Investments in associates and joint ventures (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of jointly controlled and significant influence - participation |
Schedule of jointly controlled and significant influence - participation |  |  |  |
|  |  | Equity interest in %
| Activity | Country | 2025 | 2024
Jointly Controlled by Banco Santander |  |  |  |
Banco RCI Brasil S.A. | Bank | Brasil | 39.89% | 39.89%
Estruturadora Brasileira de Projetos S.A. - EBP (1)(2) | Other Activities | Brasil | 11.11% | 11.11%
Gestora de Inteligência de Crédito (1) | Credit Bureau | Brasil | 15.56% | 15.56%
Jointly controlled companies of Santander Corretora de Seguros |  |  |  |
Hyundai Corretora de Seguros | Insurance Brokerage | Brasil | 50.00% | 50.00%
Subsidiary of Webmotors S.A. |  |  |  |
Loop Gestão de Pátios S.A. (Loop) | Services | Brasil | 51.00% | 51.00%
Car10 Tecnologia e Informação S.A. (Car10) | Technology | Brasil | 66.67% | 66.67%
Subsidiary of Car10 Tecnologia e Informação S.A. |  |  |  |
Pag10 Fomento Mercantil Ltda. | Technology | Brasil | 100.00% | 100.00%
Subsidiary of Tecnologia Bancária S.A. |  |  |  |
Tbnet Comércio, Locação e Administração Ltda. (Tbnet) | Other Activities | Brasil | 100.00% | 100.00%
TecBan Serviços Integrados Ltda. | Other Activities | Brasil | 100.00% | 100.00%
Subsidiary of Tbnet |  |  |  |
Tbforte Segurança e Transporte de Valores Ltda. (Tbforte) | Other Activities | Brasil | 100.00% | 100.00%
Significant Influence of Banco Santander |  |  |  |
Núclea S.A. | Other Activities | Brasil | 17.53% | 17.53%
Pluxee Beneficios Brasil S.A. (3) | Benefits | Brasil | 20.00% | 20.00%
Santander Auto S.A. | Other Activities | Brasil | 50.00% | 50.00%
Significant Influence of Santander Corretora de Seguros |  |  |  |
Tecnologia Bancária S.A. - TECBAN (1) | Other Activities | Brasil | 18.98% | 18.98%
CSD Central de Serviços de Registro e Depósito aos Mercados Financeiro e de Capitais S.A | Other Activities | Brasil | 18.35% | 20.00%
Biomas - Serviços Ambientais, Restauração e Carbono S.A. | Other Activities | Brasil | 16.66% | 16.66%
Webmotors S.A. | Other Activities | Brasil | 30.00% | 30.00%
Schedule of jointly controlled and significant influence investments |
Schedule of jointly controlled and significant influence investments |  |
| Investments
| 2025 | 2024
Jointly Controlled by Banco Santander | 534,505 | 644,426
Banco RCI Brasil S.A. | 485,793 | 591,951
Estruturadora Brasileira de Projetos S.A. - EBP | 428 | 387
Gestora de Inteligência de Crédito | 48,284 | 52,088
Jointly Controlled by Santander Corretora de Seguros | 3,492 | 2,307
Hyundai Corretora de Seguros | 3,492 | 2,307
Significant Influence of Banco Santander | 2,370,206 | 2,422,571
Núclea S.A. | 314,434 | 306,521
Pluxee Benefícios Brasil S.A. (3) | 1,933,758 | 2,059,643
Santander Auto S.A. | 56,745 | 56,407
FIDC Creditórios Multisegmentos NPL Ipanema X Responsabilidade Limitada | 65,269 | —
Significant Influence of Santander Corretora de Seguros | 608,891 | 570,872
Tecnologia Bancária S.A. - TECBAN (1) | 250,552 | 248,951
CSD Central de Serviços de Registro e Depósito aos Mercados Financeiro e de Capitais S.A | 47,321 | 41,027
BIOMAS – Serviços Ambientais, Restauração e Carbono S.A. | 3,946 | 2,923
Webmotors S.A. | 307,072 | 277,971
Total | 3,517,094 | 3,640,176
| (1) | Entities with a one-month lag in equity method accounting. For the recognition of equity method income, the financial position as of 12/31/2025 was utilized on 11/30/2025.
| (2) | Despite holding a stake of less than 20%, the Bank exercises joint control over the entity with the other majority shareholders, through a shareholders' agreement that stipulates no business decision can be made by a single shareholder, that is, decisions require the unanimous consent of the parties sharing control.”
| (3) | The balance of the transaction for the acquisition of a stake in Pluxee includes its investment in its benefits subsidiary, Pluxee Instituição de Pagamento S.A. (Current name of “Ben Benefícios e Serviços Instituição de Pagamentos S.A”) and goodwill generated by expected future profitability, as per terms described in Note 3.i.
Schedule of jointly controlled and significant influence results of equity |
Schedule of jointly controlled and significant influence results of equity |  |  |
| Equity method results
| 2025 | 2024 | 2023
Jointly Controlled by Banco Santander | 134,304 | 91,247 | 60,813
Banco RCI Brasil S.A. | 138,067 | 95,674 | 66,229
Núclea S.A. | - | - | -
Estruturadora Brasileira de Projetos S.A. - EBP | 41 | (8) | 20
Gestora de Inteligência de Crédito | (3,804) | (4,419) | (5,436)
| Equity method results
| 2025 | 2024 | 2023
Jointly Controlled by Santander Corretora de Seguros | 1,197 | 700 | 353
Webmotors S.A. | - | - | -
Hyundai Corretora de Seguros | 1,197 | 700 | 353
Significant Influence of Banco Santander | 253,276 | 184,987 | 128,414
Núclea S.A. | 111,109 | 106,160 | 109,223
Pluxee Benefícios Brasil S.A. | 110,797 | 53,039 | -
Santander Auto S.A. | 36,489 | 25,788 | 19,191
FIDC Creditórios Multisegmentos NPL Ipanema X Responsabilidade Limitada | (5,119) | — | —
Significant Influence of Santander Corretora de Seguros | 69,536 | 36,052 | 49,656
Tecnologia Bancária S.A. - TECBAN | 1,633 | 2,868 | 2,435
PSA Corretora de Seguros e Serviços Ltda. | - | - | 1,925
CSD Central de Serviços de Registro e Depósito aos Mercados Financeiro e de Capitais S.A | 6,294 | (1,538) | 2
BIOMAS – Serviços Ambientais, Restauração e Carbono S.A. | (6,476) | (5,663) | (1,415)
Webmotors S.A. | 68,085 | 40,385 | 46,709
Total | 458,313 | 312,986 | 239,236
Schedule of jointly controlled and significant influence total |
Schedule of jointly controlled and significant influence total |  |  |
|  |  | 2025
| Total assets | Total liabilities | Total Income
Jointly Controlled by Banco Santander | 15,623,855 | 15,303,124 | 322,033
Banco RCI Brasil S.A. | 14,406,307 | 14,060,196 | 346,111
Estruturadora Brasileira de Projetos S.A. - EBP | 3,889 | 3,876 | 369
Gestora de Inteligência de Crédito | 1,213,660 | 1,239,052 | (24,447)
Jointly Controlled by Santander Corretora de Seguros | 3,169,143 | 3,184,741 | (45,238)
Tecnologia Bancária S.A. - TECBAN | 2,836,231 | 2,797,987 | 8,603
Hyundai Corretora de Seguros Ltda. | 11,069 | 8,676 | 2,393
CSD Central de Serviços de Registro e Depósito aos Mercados Financeiro e de Capitais S.A | 279,750 | 295,046 | (15,295)
BIOMAS – Serviços Ambientais, Restauração e Carbono S.A. | 42,093 | 83,032 | (40,939)
Significant Influence of Banco Santander | 11,271,921 | 9,932,267 | 1,260,785
Núclea S.A. | 2,164,151 | 1,524,528 | 633,822
Pluxee Benefícios Brasil S.A. | 8,419,988 | 7,792,935 | 553,985
Santander Auto S.A. | 687,782 | 614,804 | 72,978
Significant Influence of Santander Corretora de Seguros | 846,681 | 614,883 | 226,950
Webmotors S.A. | 846,681 | 614,883 | 226,950
Total | 30,911,600 | 29,035,015 | 1,764,530
|  |  | 2024
| Total assets | Total liabilities | Total Income
Jointly Controlled by Banco Santander | 14,064,120 | 13,920,211 | 212,081
Banco RCI Brasil S.A. | 12,806,942 | 12,663,035 | 239,839
Estruturadora Brasileira de Projetos S.A. - EBP | 1,784 | 1,783 | 1
Gestora de Inteligência de Crédito | 1,255,393 | 1,255,393 | (27,759)
Jointly Controlled by Santander Corretora de Seguros | 3,003,077 | 3,034,120 | (31,043)
Tecnologia Bancária S.A. - TECBAN | 2,752,924 | 2,755,450 | (2,526)
Hyundai Corretora de Seguros Ltda. | 7,152 | 5,753 | 1,399
CSD Central de Serviços de Registro e Depósito aos Mercados Financeiro e de Capitais S.A | 211,773 | 211,538 | 235
BIOMAS – Serviços Ambientais, Restauração e Carbono S.A. | 31,228 | 61,379 | (30,151)
Significant Influence of Banco Santander | 11,442,660 | 10,558,737 | 883,923
Núclea S.A. | 2,779,787 | 2,212,634 | 567,153
Santander Auto S.A. | 422,852 | 371,276 | 51,576
Significant Influence of Santander Corretora de Seguros | 634,889 | 510,446 | 124,443
Webmotors S.A. | 634,889 | 510,446 | 124,443
Total | 29,144,746 | 28,023,514 | 1,189,405
Schedule of jointly controlled and significant influence changes in the balance |
Schedule of jointly controlled and significant influence changes in the balance |  |  |  |
|  |  | 2025 | 2024
Jointly Controlled by Banco Santander |  |  |  |
Balance at the beginning of the fiscal year |  |  | 975,731 | 878,944
Change in corporate participation |  |  | - | -
Addition/(disposal) |  |  | - | 186
Capital decreases/reduction |  |  | - | -
Equity method results |  |  | 135,501 | 91,947
Dividends |  |  | (279,091) | (81,467)
Adjustment to fair value |  |  | 34,854 | 86,121
Balance at the end of the fiscal year |  |  | 866,995 | 975,731
Significant Influence of Banco Santander |  |  |  |
Balance at beginning of year |  |  | 2,664,444 | 730,836
Change in corporate participation |  |  | 70,388 | -
Equity method results |  |  | 322,812 | 221,039
Dividends |  |  | (347,427) | (297,832)
Addition/(disposal) (1) |  |  | 7,500 | 2,011,369
Capital decreases/reduction |  |  | 28 | (2,364)
(-) Amortization |  |  | (94,543) | -
Adjustment to fair value |  |  | (1,142) | 1,396
Balance at the end of the fiscal year |  |  | 2,650,098 | 2,664,444
Schedule of principal jointly controlled entities |
Schedule of principal jointly controlled entities |  |
| 2025 | 2024
| Banco RCI Brasil | Banco RCI Brasil
Assets | 13,984,420 | 12,276,584
Liabilities | (12,767,790) | (10,782,915)
Cash and Cash Equivalents | 350,232 | 336,955
Depreciation and amortization | (2,080) | (1,937)
Income | 680,804 | 772,324
Interest income | 2,164,109 | 1,891,374
Interest expenses | (1,483,305) | (1,119,050)
Income / (Expense) from Income Tax | (260,142) | (139,420)
Current Liabilities (excluding Trading, Other Liabilities, and Provisions) | (5,161,615) | (4,698,162)
Non-Current Liabilities (excluding Trading, Other Liabilities, and Provisions) | (7,606,175) | (6,084,753)

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