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Note 19 - Trade receivables, net | 12 Months Ended
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Dec. 31, 2025
Note 19 - Trade receivables, net |
Note 19 - Trade receivables, net | 19 Trade receivables, net
| Year ended December 31, |
| 2025 |  |  | 2024 |
Current accounts | 1,937,512 |  |  | 1,923,620 |
Receivables from related parties | 42,915 |  |  | 32,012 |
| 1,980,427 |  |  | 1,955,632 |
Allowance for doubtful accounts, see note 25 (i) | (59,587 | ) |  | (48,125 | )
| 1,920,840 |  |  | 1,907,507 |
The following table s sets forth details of the aging of trade receivables as of December 31, 2025 and 2024:
At December 31, 2025 | Trade receivables | Not due | Past due |
| 1 - 180 days | > 180 days
Guaranteed | 373,516 |  |  | 344,711 |  |  | 28,620 |  |  | 185 |
Not guaranteed | 1,606,911 |  |  | 1,316,554 |  |  | 207,080 |  |  | 83,277 |
Guaranteed and not guaranteed | 1,980,427 |  |  | 1,661,265 |  |  | 235,700 |  |  | 83,462 |
Expected loss rate | 0.02% |  |  | 0.01% |  |  | 0.04% |  |  | 0.35% |
Allowance for doubtful accounts | (531 | ) |  | (147 | ) |  | (110 | ) |  | (274 | )
Nominative allowance for doubtful accounts | (59,056 | ) |  | - |  |  | (259 | ) |  | (58,797 | )
Net value | 1,920,840 |  |  | 1,661,118 |  |  | 235,331 |  |  | 24,391 |
At December 31, 2024 | Trade receivables | Not due | Past due |
| 1 - 180 days | > 180 days
Guaranteed | 288,388 |  |  | 254,777 |  |  | 33,341 |  |  | 270 |
Not guaranteed | 1,667,244 |  |  | 1,305,338 |  |  | 298,988 |  |  | 62,918 |
Guaranteed and not guaranteed | 1,955,632 |  |  | 1,560,115 |  |  | 332,329 |  |  | 63,188 |
Expected loss rate | 0.03% |  |  | 0.01% |  |  | 0.09% |  |  | 0.33% |
Allowance for doubtful accounts | (525 | ) |  | (147 | ) |  | (323 | ) |  | (55 | )
Nominative allowance for doubtful accounts | (47,600 | ) |  | - |  |  | (303 | ) |  | (47,297 | )
Net value | 1,907,507 |  |  | 1,559,968 |  |  | 331,703 |  |  | 15,836 |
Trade receivables are mainly denominated in U.S. dollars.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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