Provisions

12 Months Ended

Dec. 31, 2025

Note 30—Provisions


€million	2025		2024
Non-current		46		3
Current		64		128
Total		110		131

Movements in each class of provision during the financial year are set out below:


€million	Group tax provision			Restructuring provision			Warranty provision			Other provisions			Total
As at 1 January 2025		34			51			—			46			131
Provisions acquired through business combinations		26			9			25			14			74
Additional provisions recognized		4			56			7			—			67
Unused amounts reversed		(36	)		(12	)		—			(2	)		(51	)
Used during the year		(1	)		(58	)		(5	)		(25	)		(90	)
Reclassifications		2			—			—			(19	)		(17	)
Impact of currency translation		(3	)		(2	)		—			(1	)		(4	)
As at 31 December 2025		26			44			27			13			110

Non-current		23			—			16			7			46
Current		3			44			11			6			64


€million	Group tax provision			Restructuring provision			Other provisions		Total
As at 1 January 2024		59			31			1		91
Additional provisions recognized		4			63			5		72
Unused amounts reversed		—			—			—		—
Used during the year		—			(41	)		—		(41	)
Reclassifications		(30	)		(2	)		40		8
Impact of currency translation		1			—			—		1
As at 31 December 2024		34			51			46		131

Non-current		2			—			1		3
Current		32			51			45		128


€million	Group tax provision			Restructuring provision			Other provisions			Total
As at 1 January 2023		58			14			2			74
Additional provisions recognized		7			27			—			34
Unused amounts reversed		—			—			(1	)		(1	)
Used during the year		—			(10	)		—			(10	)
Reclassifications		(3	)		—			—			(3	)
Impact of currency translation		(3	)		—			—			(3	)
As at 31 December 2023		59			31			1			91

Non-current		2			—			1			3
Current		57			31			—			88

Group tax provision

The Group tax provision mainly relates to disputed withholding tax (‘WHT’) obligations in India where tax authorities have sought to impose WHT on payments from Indian customers despite the existence of a tax treaty that SES believes does not permit this. New Skies Satellites B.V., a Dutch subsidiary of SES providing services in India, has consistently appealed against these decisions from the Indian tax authorities and the case was pending before the Indian Supreme Court. On 13 January 2026, the Indian Supreme Court issued a positive decision ending the litigation. Therefore, a total provision of EUR 29 mill

ion was released. The non-current portion of the group tax provision of EUR 23 million associated with related party cross border tax deductions is expected to be realized over the next five years.

Restructuring provision

Expenses of the year include an amount of EUR 41 million (2024: EUR 54 million) of staff-related restructuring expenses

and EUR 3 million (2024: 9 million) of non-staff restructuring charges (Note 6).

The consolidated statement of financial position includes a provision of EUR 44 million (2024: EUR 51 million).

Warranty provision

The group provides warranties on parts and labor related to commercial aviation products. The warranty terms range from one to five years.

Other provisions

The movement mainly relate to the release of provision for interest of EUR 40 million following the Indian Supreme Court decision issued on 13 January 2026 as described above.