The Luxembourg Commission de Surveillance du Secteur Financier (CSSF) published the 2025 profit and loss results for Luxembourg credit institutions, reporting a result before provisions and taxes of EUR 9,431.8 million, down 3.6% year on year, and a net result down 5.4%. Provisions for risks declined and returned to around the average levels seen before 2022. The CSSF noted that a series break from a merger between two banks, which affects first-quarter 2024 figures, materially overstates the reported percentage changes in staff and other general expenses, while having a limited impact on the annual result; on an estimated adjusted basis, the CSSF puts the year-on-year change in pre-provision and tax profit at -3.4%. In 2025, net interest income fell 2.9% to EUR 10,392.9 million, a decline seen at 65% of banks and attributed to lower interest rates from the second half of 2024. Net fee and commission income rose 2.2% to EUR 6,393.6 million, increasing at 70% of banks and particularly at depositary banks alongside 6.4% growth in the average net assets of investment funds. Other net income increased 15.2% to EUR 1,225.6 million; the cost-to-income ratio rose to 47.6% from 45.7% in 2024, and 14 of the 116 banks reported a loss.