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v3.25.1

TANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract] |
Schedule of the movement of the carrying value amounts of tangible assets | The movement of the carrying value amounts of tangible assets for the period ended on December 31, 2024, 2023 and 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Property, plant | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and equipment | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
​ | ​ | for own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance as of January 1, 2022 | Ps. | 10,385,357 | ​ | Ps. | 2,839,802 | ​ | Ps. | 852,935 | ​ | Ps. | 48,203 | ​ | Ps. | 154,986 | ​ | Ps. | 14,281,283
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 89,087 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 89,087
Purchases or capitalized expenses (3) | ​ | 477,795 | ​ | ​ | 205,587 | ​ | ​ | 70,081 | ​ | ​ | 58,884 | ​ | ​ | 28,368 | ​ | ​ | 840,715
Withdrawals / Sales (6) | ​ | (413,817) | ​ | ​ | (152,284) | ​ | ​ | (127,753) | ​ | ​ | — | ​ | ​ | (27,583) | ​ | ​ | (721,437)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 55,930 | ​ | ​ | — | ​ | ​ | 56,859 | ​ | ​ | 112,789
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 797 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 797
Transfers to/from non-current assets held for sale | ​ | (9,174) | ​ | ​ | — | ​ | ​ | 31,184 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,010
Loss of control in subsidiary (4) | ​ | (3,071,270) | ​ | ​ | (928,279) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,999,549)
Discontinued operations (4) | ​ | (26,314) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (26,314)
Effect of movements in exchange rates | ​ | 118,393 | ​ | ​ | 38,353 | ​ | ​ | 2,282 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 159,028
Reclassifications | ​ | (4,467) | ​ | ​ | 3,573 | ​ | ​ | (4,493) | ​ | ​ | (6,287) | ​ | ​ | — | ​ | ​ | (11,674)
Balance as of December 31, 2022 | Ps. | 7,456,503 | ​ | Ps. | 2,095,839 | ​ | Ps. | 880,963 | ​ | Ps. | 100,800 | ​ | Ps. | 212,630 | ​ | Ps. | 10,746,735
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 636,227 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 636,227
Purchases or capitalized expenses (3) | ​ | 561,009 | ​ | ​ | 236,652 | ​ | ​ | 56,307 | ​ | ​ | 30,587 | ​ | ​ | 26,118 | ​ | ​ | 910,673
Withdrawals / Sales (6) | ​ | (544,864) | ​ | ​ | (174,060) | ​ | ​ | (200,670) | ​ | ​ | (16) | ​ | ​ | (26,677) | ​ | ​ | (946,287)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 84,958 | ​ | ​ | — | ​ | ​ | 18,601 | ​ | ​ | 103,559
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 557 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 557
Transfers to/from non-current assets held for sale | ​ | (189,295) | ​ | ​ | — | ​ | ​ | 95,593 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (93,702)
Loss of control in subsidiary | ​ | (565) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (565)
Effect of movements in exchange rates | ​ | (151,520) | ​ | ​ | (39,001) | ​ | ​ | (7,079) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (197,600)
Reclassifications | ​ | (17,712) | ​ | ​ | (504,889) | ​ | ​ | (4,160) | ​ | ​ | (2,290) | ​ | ​ | — | ​ | ​ | (529,051)
Balance as of December 31, 2023 | Ps. | 7,113,556 | ​ | Ps. | 2,250,768 | ​ | Ps. | 906,469 | ​ | Ps. | 129,081 | ​ | Ps. | 230,672 | ​ | Ps. | 10,630,546
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 177,314 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 177,314
Purchases or capitalized expenses (3) | ​ | 631,313 | ​ | ​ | 185,779 | ​ | ​ | 37,859 | ​ | ​ | 9,835 | ​ | ​ | 26,572 | ​ | ​ | 891,358
Withdrawals / Sales (6) | ​ | (421,913) | ​ | ​ | (145,986) | ​ | ​ | (85,975) | ​ | ​ | (117) | ​ | ​ | (26,494) | ​ | ​ | (680,485)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 35,841 | ​ | ​ | — | ​ | ​ | 7,589 | ​ | ​ | 43,430
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 16,935 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 16,935
Transfers to/from non-current assets held for sale | ​ | 186 | ​ | ​ | — | ​ | ​ | 22,370 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,556
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Property, plant | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and equipment | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
​ | ​ | for own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Effect of movements in exchange rates | ​ | 97,963 | ​ | ​ | 27,212 | ​ | ​ | 6,966 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 132,141
Reclassifications | ​ | (52,930) | ​ | ​ | (47,325) | ​ | ​ | 32,470 | ​ | ​ | (8,468) | ​ | ​ | — | ​ | ​ | (76,253)
Balance as of December 31, 2024 | Ps. | 7,368,175 | ​ | Ps. | 2,447,762 | ​ | Ps. | 972,935 | ​ | Ps. | 130,331 | ​ | Ps. | 238,339 | ​ | Ps. | 11,157,542
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Property, plant | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and equipment | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Accumulated Depreciation: | ​ | for own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of January 1, 2022 | Ps. | (4,225,609) | ​ | Ps. | (939,406) | ​ | Ps. | — | ​ | Ps. | (9,979) | ​ | Ps. | — | ​ | Ps. | (5,174,994)
Depreciation of the year charged against profit or loss | ​ | (308,642) | ​ | ​ | (236,587) | ​ | ​ | — | ​ | ​ | (14,646) | ​ | ​ | — | ​ | ​ | (559,875)
Withdrawals / Sales (6) | ​ | 183,180 | ​ | ​ | 84,643 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 267,823
Transfers to/from non-current assets held for sale | ​ | 3,638 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,638
Loss of control in subsidiary (4) | ​ | 1,679,433 | ​ | ​ | 370,917 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,050,350
Discontinued operations (4) | ​ | (29,380) | ​ | ​ | (29,625) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (59,005)
Effect of movements in exchange rates | ​ | (18,418) | ​ | ​ | (10,274) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (28,692)
Reclassification | ​ | (5,091) | ​ | ​ | (5,913) | ​ | ​ | — | ​ | ​ | 6,212 | ​ | ​ | — | ​ | ​ | (4,792)
Balance as of December 31, 2022 | Ps. | (2,720,889) | ​ | Ps. | (766,245) | ​ | Ps. | — | ​ | Ps. | (18,413) | ​ | Ps. | — | ​ | Ps. | (3,505,547)
Depreciation of the year charged against profit or loss | ​ | (289,999) | ​ | ​ | (248,488) | ​ | ​ | — | ​ | ​ | (18,575) | ​ | ​ | — | ​ | ​ | (557,062)
Withdrawals / Sales (6) | ​ | 246,794 | ​ | ​ | 90,904 | ​ | ​ | — | ​ | ​ | 16 | ​ | ​ | — | ​ | ​ | 337,714
Transfers to/from non-current assets held for sale | ​ | 57,298 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 57,298
Loss of control in subsidiary | ​ | 476 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 476
Effect of movements in exchange rates | ​ | 29,602 | ​ | ​ | 11,611 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 41,213
Reclassification | ​ | (3,694) | ​ | ​ | (1,593) | ​ | ​ | — | ​ | ​ | 2,290 | ​ | ​ | — | ​ | ​ | (2,997)
Balance as of December 31, 2023 | Ps. | (2,680,412) | ​ | Ps. | (913,811) | ​ | Ps. | — | ​ | Ps. | (34,682) | ​ | Ps. | — | ​ | Ps. | (3,628,905)
Depreciation of the year charged against profit or loss | ​ | (289,540) | ​ | ​ | (276,071) | ​ | ​ | — | ​ | ​ | (22,677) | ​ | ​ | — | ​ | ​ | (588,288)
Withdrawals / Sales (6) | ​ | 230,509 | ​ | ​ | 99,664 | ​ | ​ | — | ​ | ​ | 22 | ​ | ​ | — | ​ | ​ | 330,195
Transfers to/from non-current assets held for sale | ​ | 1,007 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,007
Effect of movements in exchange rates | ​ | (20,173) | ​ | ​ | (10,006) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (30,179)
Reclassification | ​ | (2,171) | ​ | ​ | 4,086 | ​ | ​ | — | ​ | ​ | 7,498 | ​ | ​ | — | ​ | ​ | 9,413
Balance as of December 31, 2024 | Ps. | (2,760,780) | ​ | Ps. | (1,096,138) | ​ | Ps. | — | ​ | Ps. | (49,839) | ​ | Ps. | — | ​ | Ps. | (3,906,757)
​ ​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Property, plant | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and equipment | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Impairment losses: | ​ | for own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of January 1, 2022 | Ps. | (5,580) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (156) | ​ | Ps. | — | ​ | Ps. | (5,736)
Year impairment charge | ​ | (997) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (219) | ​ | ​ | — | ​ | ​ | (1,216)
Reclassification | ​ | 1,205 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,205
Balance as of December 31, 2022 | Ps. | (5,372) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (375) | ​ | Ps. | — | ​ | Ps. | (5,747)
Year impairment charge | ​ | 31 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (35) | ​ | ​ | — | ​ | ​ | (4)
Balance as of December 31, 2023 | Ps. | (5,341) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (410) | ​ | Ps. | — | ​ | Ps. | (5,751)
Year impairment charge | ​ | (3,988) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 356 | ​ | ​ | — | ​ | ​ | (3,632)
Effect of movements in exchange rates | ​ | (22) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (22)
Reclassification | ​ | 2,061 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,061
Balance as of December 31, 2024 | Ps. | (7,290) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (54) | ​ | Ps. | — | ​ | Ps. | (7,344)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Property, plant | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | and equipment | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Tangible assets, net: | ​ | for own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of December 31, 2022 | Ps. | 4,730,242 | ​ | Ps. | 1,329,594 | ​ | Ps. | 880,963 | ​ | Ps. | 82,012 | ​ | Ps. | 212,630 | ​ | Ps. | 7,235,441
Balance as of December 31, 2023 | Ps. | 4,427,803 | ​ | Ps. | 1,336,957 | ​ | Ps. | 906,469 | ​ | Ps. | 93,989 | ​ | Ps. | 230,672 | ​ | Ps. | 6,995,890
Balance as of December 31, 2024 | Ps. | 4,600,105 | ​ | Ps. | 1,351,624 | ​ | Ps. | 972,935 | ​ | Ps. | 80,438 | ​ | Ps. | 238,339 | ​ | Ps. | 7,243,441
(1) | Only assets for own use different than assets given in operating lease are included.
(2) | Cost is included at fair value. The total of purchases of investment properties, includes assets received in total or partial settlement of the payment obligations of debtors, at December 31, 2024 Ps. 37,049, other movementsPs.17; Ps. 56,144 at December 31,2023 and Ps. 64,429 at December 31, 2022.
(3) | The amount of purchases for own use assets include: (i) Capitalized expenses at December 31, 2024 for Ps. 4,250, at December 31, 2023 for Ps. 802 and at December 31, 2022 for Ps. 2,113; (ii) Dismantling cost at December 31, 2024 for Ps. 799, at December 31, 2023 for Ps. 1,723, and at December 2022 for Ps. 666; and (iii) at December 31, 2022 an amount transferred from concessions arrangements as a result of the change in the conditions of the contracts by the grantor for Ps. 14,532.
(4) | For 2022, see note 1.1. "Discontinued operations of BAC Holding" for Ps. (1,899,743), allocated as follows: Property, plant and equipment for Ps. (1,361,821) and assets for rights of use for Ps. (537,922).
(5) | Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
(6) | Includes the recognition of the write-offs of the assets transferred to NEXUS Real Estate Capital Funds. As of December 31, 2024, for assets for own use, the net value of the write-offs corresponds to: Banco de Bogotá for Ps. (51,499); and for investment properties, they correspond to: as of December 31, 2024, Banco de Bogotá Ps. (4,013) and Banco Popular Ps. (1,196). As of December 31, 2023, for assets for own use, the net value of the write-offs corresponds to: Banco de Bogotá for Ps. (25,400), Banco Popular for Ps. (114,771) and Banco Av Villas for Ps. (33,053); and for investment properties, they correspond to: as of December 31, 2023, Banco de Bogotá Ps. (41,412), Banco Popular Ps. (21,459) and Banco de Occidente Ps. (6,704).
Schedule of property, plant and equipment by type | The following is the detail of the balance as of December 31,2024 and 2023, for each type of property, plant and equipment for own use: ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2024 | Cost (1) | ​ | depreciation | ​ | loss | ​ | amount
Land | Ps. | 758,682 | ​ | Ps. | — | ​ | Ps. | (1,865) | ​ | Ps. | 756,817
Buildings | ​ | 1,624,279 | ​ | ​ | (406,255) | ​ | ​ | (812) | ​ | ​ | 1,217,212
Office equipment and accessories | ​ | 645,546 | ​ | ​ | (499,752) | ​ | ​ | (30) | ​ | ​ | 145,764
Information technology equipment | ​ | 1,521,882 | ​ | ​ | (1,002,890) | ​ | ​ | (175) | ​ | ​ | 518,817
Vehicles | ​ | 98,918 | ​ | ​ | (79,629) | ​ | ​ | — | ​ | ​ | 19,289
Equipment and machinery | ​ | 1,957,838 | ​ | ​ | (592,451) | ​ | ​ | (4,408) | ​ | ​ | 1,360,979
Warehouses | ​ | 11,037 | ​ | ​ | (3,391) | ​ | ​ | — | ​ | ​ | 7,646
Improvements in leaseholds properties | ​ | 226,588 | ​ | ​ | (133,298) | ​ | ​ | — | ​ | ​ | 93,290
Construction in progress | ​ | 208,234 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 208,234
Bearer plants | ​ | 315,171 | ​ | ​ | (43,114) | ​ | ​ | — | ​ | ​ | 272,057
Balance as of December 31, 2024 | Ps. | 7,368,175 | ​ | Ps. | (2,760,780) | ​ | Ps. | (7,290) | ​ | Ps. | 4,600,105
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2023 | Cost (1) | ​ | depreciation | ​ | loss | ​ | amount
Land | Ps. | 766,013 | ​ | Ps. | — | ​ | Ps. | (1,865) | ​ | Ps. | 764,148
Buildings | ​ | 1,703,700 | ​ | ​ | (411,582) | ​ | ​ | (3,151) | ​ | ​ | 1,288,967
Office equipment and accessories | ​ | 628,991 | ​ | ​ | (480,429) | ​ | ​ | (49) | ​ | ​ | 148,513
Information technology equipment | ​ | 1,465,341 | ​ | ​ | (1,021,448) | ​ | ​ | (58) | ​ | ​ | 443,835
Vehicles | ​ | 100,840 | ​ | ​ | (80,863) | ​ | ​ | — | ​ | ​ | 19,977
Equipment and machinery | ​ | 1,786,790 | ​ | ​ | (526,930) | ​ | ​ | (218) | ​ | ​ | 1,259,642
Warehouses | ​ | 17,769 | ​ | ​ | (6,700) | ​ | ​ | — | ​ | ​ | 11,069
Improvements in leaseholds properties | ​ | 202,886 | ​ | ​ | (113,614) | ​ | ​ | — | ​ | ​ | 89,272
Construction in progress | ​ | 149,480 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 149,480
Bearer plants | ​ | 291,746 | ​ | ​ | (38,846) | ​ | ​ | — | ​ | ​ | 252,900
Balance as of December 31, 2023 | Ps. | 7,113,556 | ​ | Ps. | (2,680,412) | ​ | Ps. | (5,341) | ​ | Ps. | 4,427,803
(1) The cost of the tangible assets for own use includes borrowing costs capitalized for Ps. 12,666, at December 31, 2024 and for Ps. 9,769, at December 31, 2023 with a capitalized interest rate (weighted average) of 14.87% and 11.82% respectively. The following is the detail of the balance as of December 31,2024 and 2023, by type of property, plant and equipment given in operating lease: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2024 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Computing equipment | Ps. | 42,980 | ​ | Ps. | (26,431) |  | Ps. | — | ​ | Ps. | 16,549
Vehicles | ​ | 63,243 | ​ | ​ | (15,408) |  | ​ | — | ​ | ​ | 47,835
Mobilization equipment and machinery | ​ | 24,108 | ​ | ​ | (8,000) |  | ​ | (54) | ​ | ​ | 16,054
Balance as of December 31, 2024 | Ps. | 130,331 | ​ | Ps. | (49,839) |  | Ps. | (54) | ​ | Ps. | 80,438
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2023 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Computing equipment | Ps. | 45,873 | ​ | Ps. | (19,959) |  | Ps. | — | ​ | Ps. | 25,914
Vehicles | ​ | 55,009 | ​ | ​ | (9,335) |  | ​ | — | ​ | ​ | 45,674
Mobilization equipment and machinery | ​ | 28,199 | ​ | ​ | (5,388) |  | ​ | (410) | ​ | ​ | 22,401
Balance as of December 31, 2023 | Ps. | 129,081 | ​ | Ps. | (34,682) |  | Ps. | (410) | ​ | Ps. | 93,989
Schedule of right of use assets by type | The following tables shows the balance at December 31, 2024 and 2023, by type of right-of-use asset recognized as part of tangible assets: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Carrying
December 31, 2024 | ​ | ​ | Cost | ​ | depreciation | ​ | amount
Land |  | Ps. | 45,789 |  | Ps. | (8,544) |  | Ps. | 37,245
Buildings | ​ | ​ | 1,792,794 | ​ | ​ | (747,684) | ​ | ​ | 1,045,110
Office equipment and accessories | ​ | ​ | 4,887 | ​ | ​ | (4,441) | ​ | ​ | 446
Information technology equipment | ​ | ​ | 152,662 | ​ | ​ | (104,341) | ​ | ​ | 48,321
Vehicles | ​ | ​ | 62,700 | ​ | ​ | (39,107) | ​ | ​ | 23,593
Equipment and machinery | ​ | ​ | 226,216 | ​ | ​ | (110,288) | ​ | ​ | 115,928
Warehouses | ​ | ​ | 162,714 | ​ | ​ | (81,733) | ​ | ​ | 80,981
Balance as of December 31, 2024 |  | Ps. | 2,447,762 |  | Ps. | (1,096,138) |  | Ps. | 1,351,624
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Carrying
December 31, 2023 | ​ | Cost | ​ | depreciation | ​ | amount
Land |  | Ps. | 41,973 |  | Ps. | (8,473) |  | Ps. | 33,500
Buildings | ​ | ​ | 1,627,781 | ​ | ​ | (600,942) | ​ | ​ | 1,026,839
Office equipment and accessories | ​ | ​ | 5,322 | ​ | ​ | (2,400) | ​ | ​ | 2,922
Information technology equipment | ​ | ​ | 126,714 | ​ | ​ | (81,493) | ​ | ​ | 45,221
Vehicles | ​ | ​ | 66,123 | ​ | ​ | (35,235) | ​ | ​ | 30,888
Equipment and machinery | ​ | ​ | 223,434 | ​ | ​ | (102,795) | ​ | ​ | 120,639
Warehouses | ​ | ​ | 159,421 | ​ | ​ | (82,473) | ​ | ​ | 76,948
Balance as of December 31, 2023 |  | Ps. | 2,250,768 |  | Ps. | (913,811) |  | Ps. | 1,336,957
Schedule of investment properties | The following is the detail of the existing investment properties, for the periods ended December 31,2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | adjustments | ​ | Carrying
December 31, 2024 | ​ | Cost | ​ | to fair value | ​ | amount
Land |  | Ps. | 278,186 | ​ | Ps. | 275,084 | ​ | Ps. | 553,270
Buildings |  | ​ | 349,249 | ​ | ​ | 70,416 |  | ​ | 419,665
Balance as of December 31, 2024 |  | Ps. | 627,435 | ​ | Ps. | 345,500 |  | Ps. | 972,935
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | adjustments | ​ | Carrying
December 31, 2023 | ​ | Cost | ​ | to fair value | ​ | amount
Land |  | Ps. | 301,519 | ​ | Ps. | 184,715 | ​ | Ps. | 486,234
Buildings |  | ​ | 335,770 | ​ | ​ | 84,465 |  | ​ | 420,235
Balance as of December 31, 2023 |  | Ps. | 637,289 | ​ | Ps. | 269,180 |  | Ps. | 906,469
​ The following amounts have been recognized in the Consolidated Statement of Income during the years ended on December 31, 2024, 2023 and 2022 in relation to investments properties: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
Income from rents |  | Ps. | 9,863 | ​ | Ps. | 9,618 | ​ | Ps. | 11,930
Direct operating expenses deriving from property investments which create income from rent |  | ​ | (1,045) | ​ | ​ | (1,294) | ​ | ​ | (919)
Direct operating expenses deriving from property investments which do not create income from rent |  | ​ | (11,274) | ​ | ​ | (13,733) | ​ | ​ | (6,852)
​ |  | Ps. | (2,456) | ​ | Ps. | (5,409) |  | Ps. | 4,159

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