v3.26.1
Property, plant and equipment (Tables)
12 Months Ended
Dec. 31, 2025
Property, plant and equipment  
Schedule of property, plant and equipment

(€ million)

Land and buildings

E&P wells, plant and machinery

Other plant and machinery

E&P exploration assets and appraisal

E&P tangible assets in progress

Other tangible assets in progress and advances

Total

2025

 

 

 

 

 

 

 

Net carrying amount - beginning of the year

1,142

38,229

4,491

1,742

11,296

2,964

59,864

Additions

24

70

532

384

6,080

1,612

8,702

Depreciation capitalized

 

 

 

8

259

 

267

Depreciation (*)

(60)

(5,295)

(614)

 

 

 

(5,969)

Impairments

(10)

(822)

(225)

 

(307)

(374)

(1,738)

Reversals

 

30

109

 

24

42

205

Write-off

 

 

(1)

(13)

 

(2)

(16)

Currency translation differences

(2)

(4,092)

(132)

(178)

(1,065)

(24)

(5,493)

Initial recognition and changes in estimates

(2)

75

11

(8)

174

29

279

Changes in the scope of consolidation

10

 

5

 

 

(224)

(209)

Transfers

40

7,382

815

(128)

(7,254)

(855)

 

Other changes

(5)

(2,023)

(317)

(258)

(3,261)

508

(5,356)

Net carrying amount - end of the year

1,137

33,554

4,674

1,549

5,946

3,676

50,536

Gross carrying amount - end of the year

4,444

115,147

33,421

1,549

8,355

6,276

169,192

Provisions for depreciation and impairments

3,307

81,593

28,747

 

2,409

2,600

118,656

2024

 

 

 

 

 

 

 

Net carrying amount - beginning of the year

1,111

37,421

4,588

1,568

9,682

1,929

56,299

Additions

31

20

255

419

5,546

1,728

7,999

Depreciation capitalized

 

 

 

28

260

 

288

Depreciation (*)

(57)

(5,668)

(575)

 

 

 

(6,300)

Impairments

(9)

(1,705)

(371)

 

(669)

(382)

(3,136)

Reversals

 

107

92

 

74

30

303

Write-off

 

(1)

(1)

(414)

(5)

(1)

(422)

Currency translation differences

1

2,071

49

91

554

8

2,774

Initial recognition and changes in estimates

 

35

6

(4)

62

(2)

97

Changes in the scope of consolidation - included entities

12

1,314

3

97

1,090

70

2,586

Changes in the scope of consolidation - excluded entities

(1)

(822)

(17)

(25)

(486)

 

(1,351)

Transfers

47

6,865

566

(6)

(6,859)

(613)

 

Other changes

7

(1,408)

(104)

(12)

2,047

197

727

Net carrying amount - end of the year

1,142

38,229

4,491

1,742

11,296

2,964

59,864

Gross carrying amount - end of the year

4,412

139,117

33,226

1,742

14,589

5,490

198,576

Provisions for depreciation and impairments

3,270

100,888

28,735

 

3,293

2,526

138,712

(*) Before capitalization of depreciation of tangible assets

Schedule of depreciation rates

(%)

 

Buildings

2 - 10

Refining and chemical plants

3 - 17

Gas pipelines and compression stations

4 - 12

Power plants

3 - 5

Other plant and machinery

6 - 12

Industrial and commercial equipment

5 - 25

Other assets

10 - 20

Schedule of stratification of the suspended wells pending final determination of proved reserves aging

(€ million)

2025

2024

2023

Costs for exploratory wells suspended - beginning of the year

1,662

1,391

1,085

Increases for which is ongoing the determination of proved reserves

347

485

834

Amounts previously capitalized and expensed in the year

(11)

(362)

(388)

Reclassification to successful exploratory wells following the estimation of proved reserves

(128)

(4)

(72)

Disposals

(79)

(7)

(3)

Changes in the scope of consolidation

 

76

 

Currency translation differences

(167)

83

(40)

Other changes

(183)

 

(25)

Costs for exploratory wells suspended - end of the year

1,441

1,662

1,391

 

The following information relates to the stratification of the suspended wells pending final determination (ageing):

 

2025

2024

2023

 

(€ million)

(number of wells in Eni’s interest)

(€ million)

(number of wells in Eni’s interest)

(€ million)

(number of wells in Eni’s interest)

Costs capitalized and suspended for exploratory well activity

 

 

 

 

 

 

- within 1 year

218

5.8

253

4.4

417

7.9

- between 1 and 3 years

419

8.3

604

11.3

347

6.1

- beyond 3 years

804

16.0

805

18.2

627

14.5

 

1,441

30.1

1,662

33.9

1,391

28.5

Costs capitalized for suspended wells

 

 

 

 

 

 

- fields including wells drilled over the last 12 months

218

5.8

253

4.4

417

7.9

- fields for which the delineation campaign is in progress

826

13.3

1,053

16.1

804

14.0

- fields including commercial discoveries that are progressing to a FID

397

11.0

356

13.4

170

6.6

 

1,441

30.1

1,662

33.9

1,391

28.5

Schedule of unproved mineral interests

(€ million)

Congo

Nigeria

USA

Algeria

Egypt

United Arab Emirates

Italy

Indonesia

Netherlands

Tunisia

Australia

Total

2025

 

 

 

 

 

 

 

 

 

 

 

 

Carrying amount - beginning of the year

16

981

77

187

3

445

2

848

120

 

 

2,679

Additions

 

27

 

63

 

 

 

115

 

7

3

215

Net (impairments) reversals

(4)

 

(36)

 

 

(22)

(2)

 

(8)

 

 

(72)

Reclassification to Proved Mineral Interest

 

(20)

 

(100)

 

(54)

 

(804)

(88)

 

 

(1,066)

Currency translation differences and other changes

(3)

(114)

(8)

(20)

(1)

(137)

 

(124)

 

 

19

(388)

Carrying amount - end of the year

9

874

33

130

2

232

 

35

24

7

22

1,368

2024

 

 

 

 

 

 

 

 

 

 

 

 

Carrying amount - beginning of the year

429

924

23

215

2

475

2

89

 

 

 

2,159

Additions

 

 

 

 

15

 

 

709

120

 

 

844

Net (impairments) reversals

(421)

 

74

 

(5)

 

 

 

 

 

 

(352)

Reclassification to Proved Mineral Interest

 

(2)

(24)

(40)

(9)

(58)

 

 

 

 

 

(133)

Currency translation differences and other changes

8

59

4

12

 

28

 

50

 

 

 

161

Carrying amount - end of the year

16

981

77

187

3

445

2

848

120

 

 

2,679