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Note 20 | 12 Months Ended
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Dec. 31, 2024
Other Assets And Liabilities [Abstract] |
Disclosure of Other Assets And Liabilities [Text Block] | Other assets and liabilities The breakdown of the balances of these headings of the consolidated balance sheets is as follows:
Other assets and liabilities (Millions of Euros)
| 2024 | 2023 | 2022 ⁽¹⁾
ASSETS |  |  |
Inventories ⁽²⁾ | 1,299 | 276 | 325
Transactions in progress | 482 | 41 | 93
Accruals | 1,862 | 1,368 | 1,461
Other items | 1,881 | 1,174 | 706
Total | 5,525 | 2,859 | 2,586
LIABILITIES |  |  |
Transactions in progress | 306 | 133 | 44
Accruals | 3,066 | 2,878 | 2,595
Other items | 1,997 | 2,466 | 2,269
Total | 5,370 | 5,477 | 4,909
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Note 1.3). (2) The variation in 2024 corresponds mainly to the acquisition of land plots from the Group's real estate company Crea Madrid Nuevo Norte, S.A. in relation to an urban planning operation in Madrid.

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