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Note 11 - Property, plant and equipment, net (Tables) | 12 Months Ended
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Dec. 31, 2025
Note 11 - Property, plant and equipment, net |
Disclosure of detailed information about property, plant and equipment [text block] |
Year ended December 31, 2025 | Land and civil buildings |  |  | Industrial buildings, plant and production equipment |  |  | Vehicles, furniture and fixtures |  |  | Work in progress |  |  | Spare parts and equipment |  |  | Total |
At the beginning of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 935,704 |  |  | 13,903,542 |  |  | 424,042 |  |  | 372,990 |  |  | 81,438 |  |  | 15,717,716 |
Accumulated depreciation and impairment | (178,294 | ) |  | (9,030,040 | ) |  | (350,480 | ) |  | - |  |  | (37,431 | ) |  | (9,596,245 | )
Property, plant and equipment, net at the beginning of the year | 757,410 |  |  | 4,873,502 |  |  | 73,562 |  |  | 372,990 |  |  | 44,007 |  |  | 6,121,471 |
Movements of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency translation adjustment | 8,279 |  |  | 56,463 |  |  | 640 |  |  | 6,188 |  |  | 364 |  |  | 71,934 |
Increase due to business combinations (*) | 1,990 |  |  | 14,352 |  |  | - |  |  | - |  |  | - |  |  | 16,342 |
Additions | - |  |  | 3,164 |  |  | 598 |  |  | 550,901 |  |  | 13,758 |  |  | 568,421 |
Transfers / Reclassifications | 83,893 |  |  | 464,662 |  |  | 39,070 |  |  | (586,719 | ) |  | - |  |  | 906 |
Decrease due to deconsolidation of subsidiaries (**) | - |  |  | (362 | ) |  | (11 | ) |  | - |  |  | - |  |  | (373 | )
Disposals / Consumptions (***) | (57,445 | ) |  | (818 | ) |  | (461 | ) |  | (6,369 | ) |  | (6,849 | ) |  | (71,942 | )
Depreciation charge | (14,728 | ) |  | (464,041 | ) |  | (20,666 | ) |  | - |  |  | (2,242 | ) |  | (501,677 | )
Movements of the year | 21,989 |  |  | 73,420 |  |  | 19,170 |  |  | (35,999 | ) |  | 5,031 |  |  | 83,611 |
At the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 967,135 |  |  | 14,517,757 |  |  | 458,610 |  |  | 336,991 |  |  | 89,139 |  |  | 16,369,632 |
Accumulated depreciation and impairment | (187,736 | ) |  | (9,570,835 | ) |  | (365,878 | ) |  | - |  |  | (40,101 | ) |  | (10,164,550 | )
Property, plant and equipment, net at the end of the year | 779,399 |  |  | 4,946,922 |  |  | 92,732 |  |  | 336,991 |  |  | 49,038 |  |  | 6,205,082 |
Year ended December 31, 2024 | Land and civil buildings |  |  | Industrial buildings, plant and production equipment |  |  | Vehicles, furniture and fixtures |  |  | Work in progress |  |  | Spare parts and equipment |  |  | Total |
At the beginning of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 889,957 |  |  | 13,538,273 |  |  | 416,913 |  |  | 396,103 |  |  | 71,834 |  |  | 15,313,080 |
Accumulated depreciation and impairment | (164,894 | ) |  | (8,696,044 | ) |  | (351,309 | ) |  | - |  |  | (22,654 | ) |  | (9,234,901 | )
Property, plant and equipment, net at the beginning of the year | 725,063 |  |  | 4,842,229 |  |  | 65,604 |  |  | 396,103 |  |  | 49,180 |  |  | 6,078,179 |
Movements of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency translation adjustment | (4,637 | ) |  | (26,793 | ) |  | (266 | ) |  | (4,391 | ) |  | (161 | ) |  | (36,248 | )
Changes due to business combinations (****) | 12,949 |  |  | (24,063 | ) |  | - |  |  | 653 |  |  | - |  |  | (10,461 | )
Additions | 2,176 |  |  | 1,028 |  |  | 433 |  |  | 616,218 |  |  | 15,658 |  |  | 635,513 |
Transfers / Reclassifications | 48,322 |  |  | 550,891 |  |  | 29,681 |  |  | (633,440 | ) |  | - |  |  | (4,546 | )
Disposals / Consumptions | (10,197 | ) |  | (12,526 | ) |  | (1,183 | ) |  | (2,153 | ) |  | (5,704 | ) |  | (31,763 | )
Depreciation charge | (16,266 | ) |  | (457,264 | ) |  | (20,707 | ) |  | - |  |  | (14,966 | ) |  | (509,203 | )
Movements of the year | 32,347 |  |  | 31,273 |  |  | 7,958 |  |  | (23,113 | ) |  | (5,173 | ) |  | 43,292 |
At the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 935,704 |  |  | 13,903,542 |  |  | 424,042 |  |  | 372,990 |  |  | 81,438 |  |  | 15,717,716 |
Accumulated depreciation and impairment | (178,294 | ) |  | (9,030,040 | ) |  | (350,480 | ) |  | - |  |  | (37,431 | ) |  | (9,596,245 | )
Property, plant and equipment, net at the end of the year | 757,410 |  |  | 4,873,502 |  |  | 73,562 |  |  | 372,990 |  |  | 44,007 |  |  | 6,121,471 |
(*) | 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 2025, related to the deconsolidation of Amaja Tubular Services Limited.
(***) | For the year 202 5, includes the unwinding of certain land plots in Saudi Arabia. For more information see note 28.
(****) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.

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