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TRADE RECEIVABLES

12 Months Ended

Dec. 31, 2024

TRADE RECEIVABLES

TRADE RECEIVABLES

NOTE 5 – TRADE RECEIVABLES

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​	​	​	​	​
​	​	As of December 31,
Current Trade receivables		2024		2023
Ordinary receivables	​	388,734	​	364,218
Related parties (Note 27.b)	​	1,921	​	1,509
Contractual asset IFRS 15	​	64	​	96
Allowance for doubtful accounts	​	(94,727)		(76,485)
​	​	295,992		289,338
Non-current Trade receivables	​
Ordinary receivables	​	382	​	511
Contractual asset IFRS 15	​	50	​	38
​	​	432	​	549
Total trade receivables, net	​	296,424		289,887

​

Movements in the allowance for doubtful accounts are as follows:

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​	​	​	​	​
​	​	Years ended December 31,
​		2024		2023
At the beginning of the fiscal year		(76,485)		(104,352)
Acquisitions through business combinations		(132)		—
Increases		(85,217)		(97,236)
Uses	​	11,586	​	37,619
RECPAM and currency translation adjustments		55,521		87,484
At the end of the year		(94,727)		(76,485)

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