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Note 22 - Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Note 22 - Deferred tax assets and liabilities |
Disclosure of deferred tax assets and liabilities [text block] | Deferred tax liabilities
| Fixed assets |  |  | Inventories |  |  | Intangible assets and other |  |  | Total |
At the beginning of the year | 618,874 |  |  | 114,335 |  |  | 160,202 |  |  | 893,411 |
Translation differences | (194 | ) |  | (72 | ) |  | (174 | ) |  | (440 | )
Changes due to business combinations (*) | 1,223 |  |  | - |  |  | 2,033 |  |  | 3,256 |
Charged to other comprehensive income | - |  |  | - |  |  | (904 | ) |  | (904 | )
Income statement credit | (51,265 | ) |  | (39,033 | ) |  | (46,940 | ) |  | (137,238 | )
At December 31, 2024 | 568,638 |  |  | 75,230 |  |  | 114,217 |  |  | 758,085 |
| Fixed assets |  |  | Inventories |  |  | Intangible assets and other |  |  | Total |
At the beginning of the year | 575,667 |  |  | 43,532 |  |  | 114,542 |  |  | 733,741 |
Translation differences | 41 |  |  | 113 |  |  | 397 |  |  | 551 |
Increase due to business combinations (**) | 4,175 |  |  | 7,563 |  |  | 5,498 |  |  | 17,236 |
Charged to other comprehensive income | - |  |  | - |  |  | 138 |  |  | 138 |
Income statement charge | 38,991 |  |  | 63,127 |  |  | 39,627 |  |  | 141,745 |
At December 31, 2023 | 618,874 |  |  | 114,335 |  |  | 160,202 |  |  | 893,411 |
(*) For the year 2024, r elated to Mattr’s pipe coating business unit acquisition. For more information see note 34. (**) For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions. Deferred tax assets
| Provisions and allowances |  |  | Inventories |  |  | Tax losses |  |  | Other |  |  | Total |
At the beginning of the year | 31,511 |  |  | 199,019 |  |  | 634,894 |  |  | 185,997 |  |  | 1,051,421 |
Translation differences | (22 | ) |  | (277 | ) |  | (76 | ) |  | (829 | ) |  | (1,204 | )
Changes due to business combinations (*) | - |  |  | 88 |  |  | (414 | ) |  | 1,821 |  |  | 1,495 |
Charged to other comprehensive income | - |  |  | - |  |  | (2,006 | ) |  | 885 |  |  | (1,121 | )
Income statement credit / (charge) | 24,436 |  |  | (44,915 | ) |  | 82,400 |  |  | (27,070 | ) |  | 34,851 |
At December 31, 2024 | 55,925 |  |  | 153,915 |  |  | 714,798 |  |  | 160,804 |  |  | 1,085,442 |
| Provisions and allowances |  |  | Inventories |  |  | Tax losses |  |  | Other |  |  | Total |
At the beginning of the year | 25,817 |  |  | 180,152 |  |  | 310,589 |  |  | 156,984 |  |  | 673,542 |
Translation differences | 6 |  |  | 24 |  |  | (1 | ) |  | 611 |  |  | 640 |
Increase due to business combinations (**) | 1,374 |  |  | 223 |  |  | 1,875 |  |  | 35,941 |  |  | 39,413 |
Charged to other comprehensive income | - |  |  | - |  |  | - |  |  | 2,342 |  |  | 2,342 |
Income statement credit / (charge) | 4,314 |  |  | 18,620 |  |  | 322,431 |  |  | (9,881 | ) |  | 335,484 |
At December 31, 2023 | 31,511 |  |  | 199,019 |  |  | 634,894 |  |  | 185,997 |  |  | 1,051,421 |
(*) For the year 2024, r elated to Mattr’s pipe coating business unit acquisition. For more information see note 34. (**) For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
| Year ended December 31, |
| 2024 |  |  | 2023 |
Deferred tax assets to be recovered after 12 months | 755,743 |  |  | 655,415 |
Deferred tax liabilities to be settled after 12 months | 696,693 |  |  | 689,976 |
Deferred tax [text block] |
| Year ended December 31, |
| 2024 |  |  | 2023 |
Deferred tax assets | 831,298 |  |  | 789,615 |
Deferred tax liabilities | 503,941 |  |  | 631,605 |
| 327,357 |  |  | 158,010 |
The movement i n the net deferred income tax asset / (liability) account is as follows:
| Year ended December 31, |
| 2024 |  |  | 2023 |
At the beginning of the year | 158,010 |  |  | (60,199 | )
Translation differences | (764 | ) |  | 89 |
Changes due to business combinations (*) | (1,761 | ) |  | 22,177 |
Charged to other comprehensive income | (217 | ) |  | 2,204 |
Income statement credit | 172,089 |  |  | 193,739 |
At the end of the year | 327,357 |  |  | 158,010 |
(*) For the year 2024, r elated to Mattr’s pipe coating business unit acquisitions. For more information see note 34. For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.

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