| Financial income and expenses |
26.
Financial income and expenses
| | |
Notes | |
2025 | | |
2024 | | |
2023 | |
| Financial income | |
| |
| | |
| | |
| |
| Interest on marketable securities | |
| |
| 19,297 | | |
| 29,428 | | |
| 46,776 | |
| Interest on receivable | |
| |
| 1,413 | | |
| 1,792 | | |
| 3,497 | |
| Monetary variation(i) | |
| |
| - | | |
| 61 | | |
| 1,815 | |
| Foreign exchange variation (ii) | |
| |
| 25,492 | | |
| 10,603 | | |
| 44,710 | |
| Gain on remeasurement of leases (iii)¹ | |
| |
| 2,210 | | |
| 41,376 | | |
| 2,887 | |
| Gain on remeasurement of receivables from sale of farms (iv)¹ | |
| |
| 108,563 | | |
| 81,459 | | |
| 36,575 | |
| Realized profit from derivative transactions (v)¹ | |
7 | |
| 69,737 | | |
| 99,909 | | |
| 108,969 | |
| Unrealized profit from derivative transactions (vi)¹ | |
7 | |
| 110,798 | | |
| 48,288 | | |
| 85,262 | |
| | |
| |
| 337,510 | | |
| 312,916 | | |
| 330,491 | |
| Financial expenses | |
| |
| | | |
| | | |
| | |
| Marketable securities charges | |
| |
| (983 | ) | |
| (1,777 | ) | |
| (2,054 | ) |
| Bank charges | |
| |
| (5,154 | ) | |
| (3,250 | ) | |
| (3,929 | ) |
| Interest accrued | |
| |
| (84,350 | ) | |
| (67,220 | ) | |
| (51,526 | ) |
| Monetary variation (i) | |
| |
| (57 | ) | |
| (26 | ) | |
| (140 | ) |
| Foreign exchange variation (ii) | |
| |
| (25,114 | ) | |
| (12,340 | ) | |
| (41,354 | ) |
| Gain on remeasurement of leases (iii)¹ | |
| |
| (49,510 | ) | |
| (43,071 | ) | |
| (23,751 | ) |
| Loss on remeasurement of receivables from sale of farms (iv)¹ | |
| |
| (93,202 | ) | |
| (6,686 | ) | |
| (90,034 | ) |
| Realized loss from derivative financial transactions (v)¹ | |
7 | |
| (112,456 | ) | |
| (41,950 | ) | |
| (61,045 | ) |
| Unrealized loss from derivative financial transactions (vi)¹ | |
7 | |
| (47,080 | ) | |
| (130,888 | ) | |
| (50,772 | ) |
| | |
| |
| (417,906 | ) | |
| (307,208 | ) | |
| (324,605 | ) |
| Financial (expense) income, net | |
| |
| (80,396 | ) | |
| 5,708 | | |
| 5,886 | |
| (1) | Amounts from 2023 revised to better present the net effect
of the financial result from the balances of Leases, Sale of Farms and Derivative Financial Transaction. |
Net balances are
as follows:
| | |
2025 | | |
2024 | | |
2023 | |
| Monetary variations (i) | |
| (57 | ) | |
| 35 | | |
| 1,675 | |
| Foreign exchange difference (ii) | |
| 378 | | |
| (1,737 | ) | |
| 3,356 | |
| Net on remeasurement of leases (iii) | |
| (47,300 | ) | |
| (1,695 | ) | |
| (20,864 | ) |
| Net on remeasurement of receivables from sale of farms (iv) | |
| 15,361 | | |
| 74,773 | | |
| (53,459 | ) |
| Realized profit (loss) from derivative financial instruments (v) | |
| (42,719 | ) | |
| 57,959 | | |
| 47,924 | |
| Unrealized (loss) profit from Derivative financial instruments (vi) | |
| 63,718 | | |
| (82,600 | ) | |
| 34,490 | |
|