v3.26.1
Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity  
Schedule of non-controlling interest

 

Profit (Loss)

Equity

(€ million)

2025

2024

December 31,

 2025

December 31,

2024

Eni Plenitude Group

6

54

1,816

491

Eni Marine Services SpA

 

 

1,701

1,924

Enilive Group

87

 

860

 

EniPower Group

64

85

457

446

Others

(7)

1

13

2

 

150

140

4,847

2,863

Schedule of equity attributable to equity holders of Eni

(€ million)

December 31,  2025

December 31,  2024

Share capital

4,005

4,005

Retained earnings

33,209

32,552

Cumulative currency translation differences

1,936

8,081

Other reserves and equity instruments:

 

 

- Perpetual subordinated bonds

5,000

5,000

- Legal reserve

959

959

- Reserve for treasury shares

2,782

2,883

- Reserve for OCI on cash flow hedging derivatives net of tax effect

42

(612)

- Reserve for OCI on defined benefit plans net of tax effect

(94)

(91)

- Reserve for OCI on equity-accounted investments

92

28

- Reserve for OCI on other investments valued at fair value

104

160

- Reserve for convertible bond issue

79

79

Treasury shares

(2,782)

(2,883)

Profit for the year

2,608

2,624

 

47,940

52,785

Schedule of other comprehensive income reserves

 

Reserve for OCI on cash flow hedge derivatives

Reserve for OCI on  defined benefit plans

Reserve for OCI on equity-accounted investments (*)

Reserve for OCI on investments valued at fair value

(€ million)

Gross reserve

Deferred tax liabilities

Net reserve

Gross reserve

Deferred tax liabilities

Net reserve

Reserve as of December 31, 2024

(861)

249

(612)

(121)

30

(91)

28

160

Changes of the year

661

(197)

464

(11)

2

(9)

73

(32)

Currency translation differences

3

(1)

2

1

(1)

 

 

(19)

Changes in scope of consolidation

and non-controlling interest

27

(9)

18

8

(2)

6

(9)

(5)

Reversal to inventories adjustments

5

(1)

4

 

 

 

 

 

Reclassification adjustments

233

(67)

166

 

 

 

 

 

Reserve as of December 31, 2025

68

(26)

42

(123)

29

(94)

92

104

Reserve as of December 31, 2023

50

(14)

36

(94)

6

(88)

98

98

Changes of the year

(1,034)

299

(735)

8

(4)

4

(70)

62

Currency translation differences

 

 

 

(5)

3

(2)

 

 

Changes in scope of consolidation

 

 

 

(30)

25

(5)

 

 

Reclassification adjustments

123

(36)

87

 

 

 

 

 

Reserve as of December 31, 2024

(861)

249

(612)

(121)

30

(91)

28

160

Schedule of reconciliation of net profit and equity attributable to Eni of the parent company Eni SpA to consolidated net profit and equity attributable to Eni

 

Profit

Shareholders’ equity

(€ million)

2025

2024

December 31, 2025

December 31, 2024

As recorded in Eni SpA's Financial Statements

4,429

6,419

50,986

50,735

Excess of net equity stated in the separate accounts of consolidated subsidiaries over the corresponding carrying amounts of the parent company

(1,643)

(2,029)

1,643

4,338

Consolidation adjustments:

 

 

 

 

- difference between purchase cost and underlying carrying amounts of net equity

 

 

153

153

- adjustments to comply with Group accounting policies

(285)

(1,722)

425

1,240

- elimination of unrealized intercompany profits

219

(80)

(301)

(537)

- deferred taxation

38

176

(119)

(281)

 

2,758

2,764

52,787

55,648

Non-controlling interest

(150)

(140)

(4,847)

(2,863)

As recorded in Consolidated Financial Statements

2,608

2,624

47,940

52,785