Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2025

Expenses by Nature

Schedule of amortization and depreciation expense classified by functions


		Millions of Euros
		2025		2024		2023
Cost of sales		277		273		275
Research and development		53		53		65
Selling, general & administration expenses		120		112		107
		450		438		447

Schedule of other operating income and expenses by function

Other operating income and expenses incurred during 2025, 2024 and 2023 by function are as follows:


		Millions of Euros
		2025		2024		2023
Cost of sales		737		619		621
Research and development		211		193		168
Selling, general & administration expenses		610		712		799
		1,558		1,524		1,588

Schedule of other operating income and expenses by nature


		Millions of Euros
		Reference		2025		2024		2023
Changes in trade provisions				12		(21)		4
Professional services				321		380		424
Commissions				13		28		45
Supplies and auxiliary materials				224		195		210
Operating leases		Note 8		45		47		44
Freight				176		186		188
Repair and maintenance expenses				307		270		243
Advertising				81		85		80
Insurance				50		49		51
Royalties				25		22		22
Travel expenses				44		44		48
External services				111		106		99
R&D Expenses				121		108		99
Gains on disposal of assets				—		—		(3)
Other				28		25		34
Other operating income&expenses				1,558		1,524		1,588