XML 94 R11.htm IDEA: XBRL DOCUMENT
v3.25.4

Segmented information | 12 Months Ended
--- | ---
Dec. 31, 2025
Operating Segments [Abstract] |
Segmented information | Segmented information The accounting policies used in our segment reporting are the same as those we describe in Note 2, Material accounting policies. Our segments reflect how we manage our business and how we classify our operations for planning and measuring performance. Accordingly, we operate and manage our segments as strategic business units organized by products and services. Segments negotiate sales with each other as if they were unrelated parties. We measure the performance of each segment based on adjusted EBITDA, which is equal to operating revenues less operating costs for the segment. Substantially all of our severance, acquisition and other costs, depreciation and amortization, finance costs and other income (expense) are managed on a corporate basis and, accordingly, are not reflected in segment results. On August 1, 2025, Bell Canada acquired Ziply Fiber, the leading fibre Internet provider in the Pacific Northwest of the U.S. providing wireline, Internet and TV services to residential, business and wholesale customers in this region. The results from the acquired Ziply Fiber operations are included in a new segment, Bell CTS U.S., from the date of acquisition. Our results are subsequently reported in three segments: Bell CTS Canada, Bell CTS U.S. and Bell Media. Substantially all of our operations and assets under our Bell CTS Canada and Bell Media segments are located in Canada. The operations and assets of our Bell CTS U.S. segment are located in the U.S. Our Bell CTS Canada segment provides a wide range of communication products and services to consumer, business and government customers across Canada. Wireless products and services include mobile data and voice plans, streaming services, and devices and are available nationally. Wireline products and services comprise data (including Internet access, Internet protocol television (IPTV), cloud-based services, AI-driven solutions and business solutions), voice, streaming services, and other communication services and products, which are available to our residential, small and medium-sized business and large enterprise customers primarily in Ontario, Québec, the Atlantic provinces and Manitoba, while satellite TV service and connectivity to business customers are available nationally across Canada. In addition, this segment includes our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers, as well as, in 2024, the results of operations of our national consumer electronics retailer, The Source (Bell) Electronics Inc. (The Source). In 2024, Bell wound down The Source head office and back office operations, as well as closed 107 The Source stores. Our Bell CTS U.S. segment, comprised of Ziply Fiber, provides wireline communication products and services over a combined fibre-based and copper-based network, to residential, business and wholesale customers in the Pacific Northwest of the U.S. Wireline products and services consist of data (including broadband Internet with varying speeds and value-added features, commercial ethernet, dedicated Internet-non-switched access and other data transport networking options) and voice (traditional and voice over Internet protocol (VoIP) voice services, including local, long distance, and unified communications as a service (UCaaS) and Video (IPTV)). Our Bell Media segment holds a portfolio of assets providing premium video, audio, OOH advertising, and digital media services to customers nationally across Canada. Segmented information
For the year ended December 31, 2025 | Note | Bell CTS Canada (1) | Bell CTS U.S. (2) | Bell CTS | Bell Media | Inter- segment eliminations | BCE
Operating revenues |  |  |  |  |  |  |  |
External service revenues |  |  | 18,000 |  | 392 |  | 18,392 |  | 2,815 |  | — |  | 21,207 |
Inter-segment service revenues |  |  | 28 |  | — |  | 28 |  | 339 |  | (367) |  | — |
Operating service revenues |  |  | 18,028 |  | 392 |  | 18,420 |  | 3,154 |  | (367) |  | 21,207 |
External/operating product revenues |  |  | 3,261 |  | — |  | 3,261 |  | — |  | — |  | 3,261 |
Total external revenues |  |  | 21,261 |  | 392 |  | 21,653 |  | 2,815 |  | — |  | 24,468 |
Total inter-segment revenues |  |  | 28 |  | — |  | 28 |  | 339 |  | (367) |  | — |
Total operating revenues (3) |  |  | 21,289 |  | 392 |  | 21,681 |  | 3,154 |  | (367) |  | 24,468 |
Operating costs |  | 5 | (11,584) |  | (221) |  | (11,805) |  | (2,372) |  | 367 |  | (13,810) |
Adjusted EBITDA (4) |  |  | 9,705 |  | 171 |  | 9,876 |  | 782 |  | — |  | 10,658 |
Severance, acquisition and other costs |  | 6 |  |  |  |  |  | (517) |
Depreciation and amortization | 18, | 20 |  |  |  |  |  | (5,238) |
Finance costs |  |  |  |  |  |  |  |
Interest expense |  | 7 |  |  |  |  |  | (1,775) |
Net return on post-employment benefit plans |  | 28 |  |  |  |  |  | 102 |
Impairment of assets |  | 8 |  |  |  |  |  | (1,027) |
Net gains on investments |  | 9 |  |  |  |  |  | 5,217 |
Other income |  | 10 |  |  |  |  |  | 287 |
Income taxes |  | 11 |  |  |  |  |  | (1,193) |
Net earnings |  |  |  |  |  |  |  | 6,514 |
Property, plant and equipment |  | 18 | 28,402 |  | 4,114 |  | 32,516 |  | 1,025 |  | — |  | 33,541 |
Finite-life intangible assets |  | 20 | 6,007 |  | 862 |  | 6,869 |  | 952 |  | — |  | 7,821 |
Indefinite-life intangible assets |  | 20 | 8,574 |  | 261 |  | 8,835 |  | 578 |  | — |  | 9,413 |
Goodwill |  | 23 | 8,286 |  | 3,003 |  | 11,289 |  | 1,942 |  | — |  | 13,231 |
Capital expenditures |  |  | 3,153 |  | 388 |  | 3,541 |  | 159 |  | — |  | 3,700 |
(1)Includes all subsidiaries of Bell CTS with the exception of Ziply Fiber and its subsidiaries. (2)Includes the results of Ziply Fiber exclusively. (3)Revenues from Bell CTS Canada and Bell Media are substantially generated in Canada and revenues from Bell CTS U.S. are generated in the U.S. (4)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
For the year ended December 31, 2024 | Note | Bell CTS | Bell Media | Inter-segment eliminations | BCE
Operating revenues |  |  |  |  |  |
| External service revenues |  |  | 18,256 |  | 2,817 |  | — |  | 21,073 |
| Inter-segment service revenues |  |  | 27 |  | 334 |  | (361) |  | — |
Operating service revenues |  | 18,283 |  | 3,151 |  | (361) |  | 21,073 |
External/operating product revenues |  | 3,336 |  | — |  | — |  | 3,336 |
| Total external revenues |  |  | 21,592 |  | 2,817 |  | — |  | 24,409 |
| Total inter-segment revenues |  |  | 27 |  | 334 |  | (361) |  | — |
Total operating revenues (1) |  |  | 21,619 |  | 3,151 |  | (361) |  | 24,409 |
Operating costs |  | 5 |  | (11,788) |  | (2,393) |  | 361 |  | (13,820) |
Adjusted EBITDA (2) |  |  | 9,831 |  | 758 |  | — |  | 10,589 |
Severance, acquisition and other costs |  | 6 |  |  |  | (454) |
Depreciation and amortization | 18, | 20 |  |  |  | (5,041) |
Finance costs |  |  |  |  |  |
| Interest expense |  | 7 |  |  |  | (1,713) |
| Net return on post-employment benefit plans |  | 28 |  |  |  | 66 |
Impairment of assets |  | 8 |  |  |  | (2,190) |
Net gains on investments |  | 9 |  |  |  | 57 |
Other expense (3) |  | 10 |  |  |  | (362) |
Income taxes |  | 11 |  |  |  | (577) |
Net earnings |  |  |  |  |  | 375 |
Property, plant and equipment |  | 18 | 28,880 |  | 1,121 |  | — |  | 30,001 |
Finite-life intangible assets |  | 20 | 6,157 |  | 887 |  | — |  | 7,044 |
Indefinite-life intangible assets |  | 20 | 8,611 |  | 1,131 |  | — |  | 9,742 |
Goodwill |  | 23 | 8,266 |  | 1,995 |  | — |  | 10,261 |
Capital expenditures |  |  | 3,746 |  | 151 |  | — |  | 3,897 |
(1)In 2024, we had two segments, Bell CTS and Bell Media, and their revenues were substantially generated in Canada. (2)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. (3)We have presented amounts from the previous period to make them consistent with the presentation for the current period. Revenues by services and products The following table presents our revenues disaggregated by type of services and products by segment.
For the year ended December 31 |  |  |  | 2025 |  |  | 2024
Services (1) |  |  |  |  |  |  |
Wireless voice and data |  |  |  | 7,053 |  |  |  | 7,136 |
Wireline data (2) |  |  |  | 8,439 |  |  |  | 8,117 |
Wireline voice (3) |  |  |  | 2,520 |  |  |  | 2,672 |
Media (4) |  |  |  | 2,882 |  |  |  | 2,830 |
Other wireline services |  |  |  | 313 |  |  |  | 318 |
Total services |  |  |  | 21,207 |  |  |  | 21,073 |
Products (5) |  |  |  |  |  |  |
Wireless |  |  |  | 2,634 |  |  |  | 2,715 |
Wireline (6) |  |  |  | 627 |  |  |  | 621 |
Total products |  |  |  | 3,261 |  |  |  | 3,336 |
Total operating revenues |  |  |  | 24,468 |  |  |  | 24,409 |
(1)Our service revenues are generally recognized over time. (2)Wireline data for the year ended December 31, 2025 includes $322 million of revenues from Bell CTS U.S. (3)Wireline voice for the year ended December 31, 2025 includes $70 million of revenues from Bell CTS U.S. (4)Includes Crave direct-to-consumer revenues. (5)Our product revenues are generally recognized at a point in time. (6)Included in the year ended December 31, 2025 is revenue from a finance lease related to our first artificial intelligence (AI) facility.

X
- Definition Operating Segments [Abstract] + References No definition available. + Details
Name: | bce_OperatingSegmentsAbstract
Namespace Prefix: | bce_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration