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Note 22 - Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Note 22 - Deferred tax assets and liabilities |
Disclosure of deferred tax assets and liabilities [text block] | ### Deferred tax assets
| Provisions and allowances |  |  | Inventories |  |  | Tax losses |  |  | Other |  |  | Total |
At the beginning of the year | 55,925 |  |  | 153,915 |  |  | 714,798 |  |  | 160,804 |  |  | 1,085,442 |
Translation differences | 88 |  |  | 868 |  |  | 122 |  |  | 1,290 |  |  | 2,368 |
Increase due to business combinations (*) | - |  |  | - |  |  | 3,014 |  |  | - |  |  | 3,014 |
Charged to other comprehensive income | - |  |  | - |  |  | 153 |  |  | 1,237 |  |  | 1,390 |
Income statement (charge) / credit | 7,532 |  |  | 11,987 |  |  | (56,032 | ) |  | 3,375 |  |  | (33,138 | )
At December 31, 2025 | 63,545 |  |  | 166,770 |  |  | 662,055 |  |  | 166,706 |  |  | 1,059,076 |
| 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 |
(*) | For the year 2025, related to the acquisition of a scrap processing business in Beaver Falls, Pennsylvania. For more information see note 34.
(**) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.
Deferred tax liabilities
| Fixed assets |  |  | Inventories |  |  | Intangible assets and other |  |  | Total |
At the beginning of the year | 568,638 |  |  | 75,230 |  |  | 114,217 |  |  | 758,085 |
Translation differences | 646 |  |  | - |  |  | 413 |  |  | 1,059 |
Increase due to business combinations (*) | 3,014 |  |  | - |  |  | - |  |  | 3,014 |
Decrease due to deconsolidation of subsidiaries (**) | (8 | ) |  | - |  |  | - |  |  | (8 | )
Charged to other comprehensive income | - |  |  | - |  |  | (256 | ) |  | (256 | )
Income statement credit | (35,792 | ) |  | (29,331 | ) |  | (29,615 | ) |  | (94,738 | )
At December 31, 2025 | 536,498 |  |  | 45,899 |  |  | 84,759 |  |  | 667,156 |
| 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 |
(*) | For the year 2025, related to the acquisition of a scrap processing business in Beaver Falls, Pennsylvania. For more information see note 34.
(**) | For the year 202 5, related to the deconsolidation of Amaja Tubular Services Limited.
(***) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
| Year ended December 31, |
| 2025 |  |  | 2024 |
Deferred tax assets to be recovered after 12 months | 707,001 |  |  | 755,743 |
Deferred tax liabilities to be settled after 12 months | 599,064 |  |  | 696,693 |
Deferred tax [text block] |
| Year ended December 31, |
| 2025 |  |  | 2024 |
Deferred tax assets | 834,168 |  |  | 831,298 |
Deferred tax liabilities | 442,248 |  |  | 503,941 |
| 391,920 |  |  | 327,357 |
The movement i n the net deferred income tax asset / (liability) account is as follows:
| Year ended December 31, |
| 2025 |  |  | 2024 |
At the beginning of the year | 327,357 |  |  | 158,010 |
Translation differences | 1,309 |  |  | (764 | )
Changes due to business combinations (*) | - |  |  | (1,761 | )
Changes due to deconsolidation of subsidiaries (**) | 8 |  |  | - |
Charged to other comprehensive income | 1,646 |  |  | (217 | )
Income statement credit | 61,600 |  |  | 172,089 |
At the end of the year | 391,920 |  |  | 327,357 |
(*) | For the year 2024, related to Mattr’s pipe coating business unit acquisitions.
(**) | For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited.

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