Universal Registration Document 2025

Note 6 Other operating costs

6.6 Notes to the consolidated financial statements

Note 6 Other operating costs
/ Breakdown of headcount at December 31 by function (in %)
Breakdown of headcount at December 31 by function (in %)
  2025 2024
Client management

Client management

2025

22.1%

Client management

2024

23.3%

Engineering

Engineering

2025

17.3%

Engineering

2024

16.8%

Media

Media

2025

15.4%

Media

2024

14.9%

Creative and content

Creative and content

2025

11.5%

Creative and content

2024

11.8%

Data & Tech

Data & Tech

2025

9.0%

Data & Tech

2024

9.2%

Production

Production

2025

4.5%

Production

2024

4.1%

Strategy

Strategy

2025

4.2%

Strategy

2024

4.4%

Consulting

Consulting

2025

4.0%

Consulting

2024

2.8%

Healthcare

Healthcare

2025

0.3%

Healthcare

2024

0.3%

General Management

General Management

2025

0.7%

General Management

2024

0.7%

Support functions

Support functions

2025

11.0%

Support functions

2024

11.6%

Total

Total

2025

100%

Total

2024

100%

Note 6 Other operating costs

This item covers all external expenses other than production and media buying when the Groupe acts as agent, and includes in particular:

  • pass-through costs amounting to euro 2,727 million in 2025, versus euro 1,947 million in 2024;
  • costs directly attributable to the services rendered amounting to euro 473 million in 2025, versus euro 467 million in 2024.

It also includes IT costs, taxes (except corporate income taxes), duties and similar payments, and increases and reversals of provisions.