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Cash flow disclosures | 12 Months Ended
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Dec. 31, 2025
Cash flow disclosures |
Cash flow disclosures | 29 Cash flow disclosures ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | At December 31,
​ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Changes in working capital |  | ​ |  | ​ |  | ​
Other receivables and credits |  | (58,969) |  | (68,846) |  | (32,429)
Inventories |  | (2,470) |  | 5,013 |  | (1,551)
Other liabilities |  | (9,991) |  | (69,658) |  | (19,323)
​ |  | (71,430) |  | (133,491) |  | (53,303)
​ ​ 29 Cash flow disclosures (Cont.) The most significant non-cash transactions are detailed below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Intangible assets acquisition with an increase in Other liabilities / Borrowings / Lease liabilities |  | (6,661) |  | (6,749) |  | (1,180)
Intangible assets increase in Other liabilities | ​ | (46) | ​ | — | ​ | —
Property, plant and equipment with an increase in Other liabilities | ​ | — | ​ | (2,737) | ​ | (124)
Right-of-use asset initial recognition with an increase in Lease liabilities (Note 14) |  | (2,608) |  | (619) |  | (5,217)
Concession fees paid with credit of financial re-equilibrium (Note 23) | ​ | — | ​ | (2,200) | ​ | (22,946)
Income tax paid with tax certificates |  | (149) |  | (6,887) |  | (2,339)
Dividends pending of payment | ​ | — | ​ | (12,435) | ​ | —
Acquisition of non-controlling interests through issuance of shares (Note 2 and Note 25.d) | ​ | (40,000) | ​ | — | ​ | —
Application of credits compensated with concession fees | ​ | — | ​ | — | ​ | (19,156)
Purchase of Navinten shares (Note 28) | ​ | — | ​ | — | ​ | (3,384)
Sale of Navinten shares (Note 28) | ​ | — | ​ | — | ​ | 3,384
ICASGA’s compensation received through a guarantee deposit | ​ | — | ​ | — | ​ | (41,262)
Release of concession fee payable due to ICAGSA’s re-bidding process | ​ | — | ​ | — | ​ | (74,640)
Compensation of ICASGA’s re-equilibriums | ​ | — | ​ | — | ​ | 5,309
Compensation of ICASGA’s monthly contribution | ​ | — | ​ | — | ​ | (3,767)
ICASGA’s compensation to be collected |  | — |  | — |  | (66,612)
​ Reconciliation of debt: According to the IAS 7, the movements in the debt of the year that impact on the cash flow as part of the financing activities are detailed below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Bank and financial | ​ ​ ​ | ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​
​ | ​ | borrowings | ​ | Notes | ​ | Banks overdrafts | ​ | Other | ​ | Total
Values at the beginning of the year |  | 282,919 |  | 860,063 |  | — | ​ | 15,089 |  | 1,158,071
Proceeds from borrowings | ​ | 18,116 | ​ | — | ​ | — | ​ | — | ​ | 18,116
Loans and interest paid | ​ | (58,119) | ​ | (139,871) | ​ | — | ​ | (844) | ​ | (198,834)
Debt renegotiation expenses | ​ | (193) | ​ | — | ​ | — | ​ | — | ​ | (193)
Effects of exchange rate changes and inflation adjustment | ​ | 32,106 | ​ | (5,267) | ​ | — | ​ | 2,003 | ​ | 28,842
Other non-cash movements * |  | 28,504 |  | 59,882 |  | — | ​ | 830 |  | 89,216
Balances as of December 31, 2025 |  | 303,333 |  | 774,807 |  | — | ​ | 17,078 |  | 1,095,218
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Bank and financial | ​ ​ ​ | ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​
​ | ​ | borrowings | ​ | Notes | ​ | Banks overdrafts | ​ | Other | ​ | Total
Values at the beginning of the year |  | 392,239 |  | 940,937 |  | 61 | ​ | — |  | 1,333,237
Proceeds from borrowings | ​ | 145,741 | ​ | 29,105 | ​ | — | ​ | 15,499 | ​ | 190,345
Loans and interest paid |  | (231,001) | ​ | (179,025) | ​ | (219) | ​ | — | ​ | (410,245)
Debt renegotiation expenses | ​ | (2,256) | ​ | (200) | ​ | — | ​ | (11) | ​ | (2,467)
Effects of exchange rate changes and inflation adjustment | ​ | (50,613) | ​ | (4,775) | ​ | 4 | ​ | (435) | ​ | (55,819)
Other non-cash movements * |  | 28,809 |  | 74,021 |  | 154 | ​ | 36 |  | 103,020
Balances as of December 31, 2024 |  | 282,919 |  | 860,063 |  | — | ​ | 15,089 |  | 1,158,071
​ 29 Cash flow disclosures (Cont.) Reconciliation of debt: (Cont.) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Bank and financial | ​ | ​ | ​ | ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​
​ | ​ ​ ​ | borrowings | ​ ​ ​ | Notes | ​ ​ ​ | Banks overdrafts | ​ | Other | ​ ​ ​ | Total
Values at the beginning of the year | ​ | 478,904 |  | 986,533 |  | — | ​ | — |  | 1,465,437
Proceeds from borrowings |  | 81,900 | ​ | 1,682 | ​ | 4,264 | ​ | — | ​ | 87,846
Loans and interest paid |  | (202,341) |  | (78,455) |  | (3,470) | ​ | — |  | (284,266)
Debt renegotiation expenses |  | — | ​ | (110) | ​ | — | ​ | — | ​ | (110)
Effects of exchange rate changes and inflation adjustment | ​ | 11,219 | ​ | (20,452) | ​ | (2,141) | ​ | — | ​ | (11,374)
Other non-cash movements * |  | 22,557 |  | 51,739 |  | 1,408 | ​ | — |  | 75,704
Balances as of December 31, 2023 |  | 392,239 |  | 940,937 |  | 61 | ​ | — |  | 1,333,237
​ * This line mainly includes interest accrued.

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