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Parent Company
 12 Months Ended
Dec. 31, 2024
Ferrovial Parent Company [Abstract]  
Ferrovial Parent Company [Text Block]
6.12 FERROVIAL SE (PARENT COMPANY)
The separate financial statements have been prepared in accordance with the International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). The 2024 and 2023 Financial Statements correspond to Ferrovial SE, as parent company of the group as at 31 December, 2024, and the comparative period 2022 correspond to Ferrovial, S.A., parent company of the Group in this year. Investments in subsidiaries are valued using the equity value method.
The Parent Company’s condensed statements of financial position and related income statements, statements of comprehensive income, statements of changes in equity, and cash flow statements are as follows:
FERROVIAL SE AS OF DECEMBER 31, 2024 AND 2023 STATEMENTS OF FINANCIAL POSITION
Assets (Million euro)20242023
Non-current assets13,1679,642
Right of use34
Long-term investments in Group companies and associates12,8159,525
Equity instruments12,8159,525
Other non-current financial assets26420
Deferred tax assets5573
Long-term financial derivatives at fair value3020
Current assets601736
Financial assets available for sale——
Receivables203154
Group companies and associates12983
Current tax assets1919
Public administrations5349
Other receivables43
Short-term investments in Group companies and associates218473
Short-term prepayments32
Cash and cash equivalents175107
TOTAL ASSETS13,76810,378
Liabilities and equity (Million euro)20242023
Equity6,4224,102
Share capital77
Share and merger premium4,3164,316
Treasury shares(79)(78)
Measurement adjustments(10)(9)
Retained earnings and other reserves2,188(134)
Non-current liabilities6,0905,333
Long-term provisions8989
Long-term lease liabilities4
Debentures and borrowings556791
Long-term financial derivatives at fair value—13
Long-term payables to Group companies5,4334,425
Deferred taxes——
Other non-current liabilities1211
Current liabilities1,256943
Short-term lease liabilities——
Debentures and borrowings507504
Debentures and bonds255504
Bank borrowings252—
Short-term Financial derivatives at fair value——
Short-term payables to Group companies686374
Trade and other payables6264
Trade payables1011
Other short-term payables2410
Trade payables, Group companies and associates1018
Payable relating to income tax1925
Short-term provisions11
TOTAL LIABILITIES13,76810,378


FERROVIAL SE UP TO DECEMBER 31, 2024 AND FOR THE YEAR ENDED DECEMBER 31, 2023 AND FERROVIAL, S.A. FOR THE YEAR ENDED DECEMBER 31, 2022 INCOME STATEMENTS
(Million euro)202420232022
Revenue232838
Services rendered232838
Staff costs(21)(19)(29)
Wages, salaries and similar remuneration(21)(19)(28)
Staff welfare expenses——(1)
Fixed asset depreciation——(1)
Other operating expenses(61)(61)(18)
Change in provisions on financial fixed assets—(8)(8)
Operating profit/(loss)(59)(60)(18)
Financial income1877
From marketable securities and other financial instruments1877
Dividends received from subsidiaries———
Financial expenses(218)(187)(66)
On payables to Group companies and associates(154)(123)(45)
On payables to third parties(64)(64)(21)
Change in fair value of financial instruments383060
Foreign exchange differences(16)(3)(5)
Impairment and profit/(loss) on disposals of financial instruments10181
Impairment and losses——4
Profit/(loss) on disposals1018(3)
NET FINANCIAL INCOME/(EXPENSE)(167)(135)(3)
PROFIT/(LOSS) BEFORE TAX(226)(195)(21)
Share in results of participating interests3,439482309
Corporate income tax562130
PROFIT/(LOSS) FOR THE YEAR FROM CONTINUING OPERATIONS3,270308318

FERROVIAL SE FOR THE YEAR ENDED DECEMBER 31, 2024 AND FERROVIAL, S.A. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, STATEMENTS OF COMPREHENSIVE INCOME
(Million euro)202420232022
a) Net profit/(loss)3,270308318
b) Income and expense recognized directly in equity(1)(1)37
Impact on hedge reserves(1)(1)58
Tax effect——(15)
Impact on financial assets at fair value——(8)
Tax effect——2
c) Transfers to income statement—(9)(46)
Impact on hedge reserves—(12)(62)
Tax effect—316
a)+ b)+ c) TOTAL COMPREHENSIVE INCOME3,269298309
FERROVIAL SE FOR THE YEAR ENDED DECEMBER 31, 2024 AND FERROVIAL, S.A. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 STATEMENTS OF CHANGES IN EQUITY
(Million euro)Share capitalShare/Merger premiumTreasury sharesRetained earnings and other reservesTOTAL
Balance at 01.01.202474,316(78)(143)4,102
Consolidated profit/(loss) for the year 2024———3,2703,270
Income and expense recognized directly in equity———153153
Transfers to income statement———(15)(15)
Total income and expenses recognized for the year———3,4083,408
Scrip dividend agreement———(130)(130)
Treasury share transactions———(701)(701)
Shareholder remuneration———(831)(831)
Share-based remuneration schemes———1313
Purchase of discretionary treasury shares(272)(272)
Other movements———22
Other transactions———(257)(257)
Balance at 12.31.202474,316(78)2,1776,422
(Million euro)Share capitalShare/Merger premiumTreasury sharesRetained earnings and other reservesTOTAL
Balance at 01.01.2023145—(26)4,4574,576
Merger impact(138)4,426—(4,288)—
Consolidated profit/(loss) for the year 2023———308308
Income and expense recognized directly in equity———(65)(65)
Transfers to income statement———(3)(3)
Total income and expenses recognized for the year———240240
Scrip dividend agreement—(58)—(78)(136)
Treasury share transactions—(52)(52)(10)(114)
Shareholder remuneration—(110)(52)(88)(250)
Share-based remuneration schemes———1212
Other movements———(476)(476)
Other transactions———(464)(464)
Balance at 12.31.202374,316(78)(143)4,102
(Million euro)Share capitalShare/Merger premiumTreasury sharesRetained earnings and other reservesTOTAL
Balance at 01.01.2022147218(124)4,2974,538
Consolidated profit/(loss) for the year 2022———318318
Income and expense recognized directly in equity———317317
Transfers to income statement———131131
Total income and expenses recognized for the year———766766
Scrip dividend agreement3——(135)(132)
Treasury share transactions(5)(218)98(321)(446)
Shareholder remuneration(2)(218)98(456)(578)
Share-based remuneration schemes—————
Other movements———(150)(150)
Other transactions———(150)(150)
Balance at 12.31.2022145—(26)4,4574,576
FERROVIAL SE FOR THE YEAR ENDED DECEMBER 31, 2024 AND FERROVIAL, S.A. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 CASH FLOW STATEMENTS
Million Euro202420232022
Profit/(loss) before tax(226)(195)(21)
Profit/(loss) adjustments:8751,3471,306
Fixed asset depreciation——1
Impairment and disposal of fixed assets875(18)(1)
Net financial income/(expense)1701172
Other adjustments (correction of accrual/cash)7041,2481,304
Changes in working capital19(32)(216)
Other cash flows from operating activities:(163)(207)1
Interest payments(214)(175)(48)
Interest receipts2191
Income tax receipts/(payments) and tax consolidation30(41)48
CASH FLOWS FROM OPERATING ACTIVITIES5069131,070
Payments on investments:(614)(21)(1,586)
Group companies, associates and business units (Note 5)(614)(21)(1,586)
Receipts from divestments:221833
Group companies, associates and business units (Note 5)221833
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES(593)(3)(1,552)
Receipts and (payments) from financial liability instruments:1,258(582)1,003
Change in Group company cash pooling accounts1,507(381)68
Issuance, repayment and redemption(249)(201)935
Payments of dividends and returns on other equity instruments(831)(250)(578)
Scrip dividend(130)(136)(132)
Treasury share purchases(701)(114)(446)
Receipts and (payments) on equity instruments:(272)1738
Lease payments——(1)
CASH FLOWS FROM FINANCING ACTIVITIES155(814)463
Effect of exchange rate on cash and cash equivalents——(5)
Net increase/(decrease) in cash and cash equivalents6896(24)
Cash and cash equivalents at beginning of year1071135
Cash and cash equivalents at year-end17510711