Annual Report 2025

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Lamine Yamal in a red Spain adidas jersey posing in a stadium. (Photo)

08 » Other Current Assets

Other current assets consist of the following:

Other current assets € in millions

 

 

Dec. 31, 2025

 

Dec. 31, 2024

Prepaid expenses

 

353

 

290

Return assets

 

288

 

303

Tax receivables other than income taxes

 

407

 

329

Contract assets

 

12

 

12

Customs holdbacks

 

63

 

Sundry

 

86

 

68

Other current assets, gross

 

1,211

 

1,001

Less: accumulated allowances

 

(2)

 

(4)

Other current assets, net

 

1,208

 

997

Prepaid expenses mainly relate to promotion and service contracts. Customs holdbacks relate to temporary withholdings resulting from regulatory changes in the customs clearance process. The increase in the line item ‘Tax receivables other than income taxes’ relates mainly to value-added tax.