The Luxembourg Commission de Surveillance du Secteur Financier published banking sector figures for the first three quarters of 2025, noting that a merger between two banks created a break in series that makes some year-on-year percentage variations materially unreliable. On an estimated basis, the CSSF assessed profit before provisions and taxes as down 2.3% versus the same period of 2024, with net interest income falling 3.7%. The decline in net interest income was recorded in 65% of banks and was linked to the fall in interest rates from the second half of 2024. Net fee and commission income increased 1.4% and other net income rose 32.1%; reported staff costs and other general expenses appeared to rise 4.8% and 3.8%, but the CSSF estimated corrected increases of 2.5% and 0.4%, respectively. The cost-to-income ratio rose to 45.8% from 43.7% in 2024, and 14 of 117 banks recorded negative results as at 30 September 2025; the sector scope excludes foreign branches and subsidiaries.