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INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - Roll forward of investment in associates (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of associates [line items] |  |  |
Balance at the beginning of the year | $ 1,288,641 |  |
Participation in the profit or loss of the period | 2,191,477 | $ 2,177,116 | $ 4,002,967
Participation in Other Comprehensive Income | 746,133 | 562,527 | (3,162,875)
Dividends declared | (1,188,422) | (2,040,507) | (669,795)
Year-end balance | 1,429,186 | 1,288,641 |
Associates |  |  |
Disclosure of associates [line items] |  |  |
Balance at the beginning of the year | 1,288,641 | 1,419,296 | 1,170,435
Acquisitions | 2,486 | 2,433 | 7,267
Participation in the profit or loss of the period | 379,028 | 373,402 | 371,127
Participation in Other Comprehensive Income | 15,329 | (35,892) | 81,730
Dividends declared | (314,504) | (363,466) | (301,895)
Entity liquidation |  | (282) |
Exchange difference | 58,206 | (106,850) | 90,632
Year-end balance | $ 1,429,186 | $ 1,288,641 | $ 1,419,296

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