v3.25.3
Financial Expenses and Income (Tables)
6 Months Ended
Jun. 30, 2025
Analysis of income and expense [abstract]  
Summary of Analysis of Financial Income and Expenses
An analysis of financial expenses and income is set forth below:
 
(
 million)
  
June 30, 2025
(6 months)
   
June 30, 2024
(6 months) 
(a)
 
     
Cost of debt
(b)
  
 
(219
 
 
(306
Interest income
(c)
  
 
162
 
 
 
239
 
Cost of net debt
  
 
(57
 
 
(67
     
Non-operating
foreign exchange gains/(losses)
  
 
1
 
 
 
 
Unwinding of discounting of provisions
(d)
  
 
(22
 
 
(19
Net interest cost related to employee benefits
  
 
(37
 
 
(39
Net interest expense on lease liabilities
  
 
(22
 
 
(20
Other
(e)
  
 
(40
 
 
(161
Net financial income/(expenses)
  
 
(177
 
 
(306
comprising: Financial expenses
  
 
(361
 
 
(583
     
 Financial income
  
 
184
 
 
 
277
 
 
(a)
Figures for 2024 comparative period have been
re-presented
on a consistent basis to reflect the classification of Opella as a discontinued operation.
(b)
Includes net gain/(loss) on interest rate and currency derivatives used to manage debt: €(25) million in the first half of 2025 and €(24) million in the first half of 2024.
(c)
Includes net gain/(loss) on interest rate and currency derivatives used to manage cash and cash equivalents: €(4) million in the first half of 2025 and €(18) million in the first half of 2024.
(d)
Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note B.12.).
(e)
Includes a financial expense of €50 million for the six months ended June 30, 2025 and €176 million for the six months ended June 30, 2024 for the remeasurement of the liability recorded in the balance sheet for estimated future royalties on Beyfortus sales in the US.