8. Capitalised expenses of own production

€ Million

2025

2024

Capitalised employee benefit expenses

-261

-235

Capitalised other direct expenses

-64

-65

Total

-325

-300

Capitalised production expenses relate to the hours of the company’s employees and contracted employees allocated to the company’s investment projects, as well as additional charges recognised in connection with investment projects and logistical warehousing. Capitalised expenses increased by €25 million compared to 2024. The increase was mainly attributable to more personnel being employed on investment projects for the energy grid and IT improvement projects.